¢hority R•9v¥trollon (end 8 Walesl No. 115528 Charity RegLstratlon (Scotlandl No. SC04S348 CanY R•g151ration No. 08352009 IETr0Trd and Wal•sl POLISH 3¢01rnNG A380¢LATIONIUK REGIONI UMITED IACIXIPANY uMrrED BY GUARANTEEI ANNUAL REPORT AND FINANcL STATEMENTS hNCORPORAmNG THE COIVIISSION& IW4AGEMEKf BCIIRO, 2 Acmvrry CENTRES AND THE ST BRLAVELS PROJECT) FOR THE YEAR ENDED 31 LECEAIBER 2023
POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) LEGAL AND ADM11415TRATIVE INFORMATION TrustO8S PAr K A Jaktr PAr J Minor IAS D MatUJS Ms D E Z8dzka ArABSzw PAr I Z SoLKIea FAr T &e(leka PAr P A Grawe MsRZEdrK Ar P L IrKtyk PA5 A L mattta Pls A Z W(4tkth¥Hk IArw'nted 22 July 20231 (Resign 1 ThXober 20231 IRe5igned 12 SeptetntEr2023) 1ftegned 12 Seplpmb2r20231 Chair of Trustee5 MrA8 S2Wtt8k Charfty numbor (England & Walo81 1155288 charity number IS¢oiL9ndl SC04&74e Company numb•r 08352Wa Reglster•d offic 2&31 BeabY)r LId0 Audii•r& K8rn1allW¥dy LLP GrBnla L(xSJe 71 (>8rn RoJ Mafvem IVcrGestetshve WR14 2JS Wabsit hl¢>JA¥¥4W.2hpwb.cry.uk Bankers B¥clays nk p LCeSter LE87 2BB Lk)yds Bank p WeybtKlye CPAI 1JS LWS Bank p Shdi B26 3JW HSBC 8k Bwy BL9
POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) CONTENTS TrL5, [ppt stat8menlofTrusiee5' $slIleS 13 Indedent auditorfs reFKXt 14-16 Stai8menioffvarMi81 aciMi*S 17-18 Balance 5h8et 19 St8tsmeniof ¢Ashff Notes to the aCCots 21-33
POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
Thg Ttustees presentlheir repDrtd aCcOS for Ihe yearerKted 31 DerrI)er2O23 Thp W inthdes Ihose Thatters
r84uirsd to b8 r818tr8dto in both adiroCtar8' rePt
Thè attounts baon piep8red in act
POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Explanatlon of the Ctrwity Stratsgies foraGh1eng its stated abiectlves". 1. PSA UK Region * dI¢Je(l into bjr ddN'wng outreach %vk'. the Boy Scout Cornm1s5h)n. Gi Guide CumySsn. Senwx aThJ Fnen¢b5 of PLlith ScoutsrvJ. 2. The outre&h w(k is based in 118 s1119 units atwss Eng1 Stj. Thè programè of scouling guiding 8¢bwles is oftetgj thtwjh W£8Y mbng5. TBgL4ar lin%. wethend lrips. hthos, aThJ annual sumw wnFS. 3. The Reg3 Comrni5SK)ns direct the work of Ihe di5rriCts arKI units atKI sutvKt their outreach work. Fdk)wrw ffl frtxn the CovMk19 pawthttWG IC-19}, atith ID buld durirvJ 2023. 4. The UK Boy Scwl Girf Glide ComiEgons run reguLdr traThng progrdmmes throwlx)ui the year for young and rnatu¢ le$ders. Th is dr al Ccthrni%sKn levd for unit kaders, srx)ul and guhlers and a Regional for pat leaders. The sucress ( the trairmnc w(yaThmes tinS lo resull In a wider and Thore varied 5tirj wtytarrwne bng oftered to ywng pe(yle as wdl a5 Su>[[ the establishrnent of new units Ihwhoul the VK. S¥fe9uardiw trwnirg is now ddivered by ¥bYeo conferen¢in9 online traiThng. 5. The Trustees refer to the Arhcles of tssoJation as 1 as the PI$m $crtIng c<)n$btutF Gereral Pdioes and RegL1a1S to seoJre gOvCe of PS4 UK RegvJn. The TSte86 aL%o etT5ure trt 5cIfiC lioes are in place.;e.9 safe91aA)g. Heath & ty. Risk Assesyn( Dats GtPR eicl in 8tttyd$rKe %vikn he law and be<1 In UK. examF4e. In order lo a¢hve wr cOJe¢bves in 2023. Wg fwther regar onliTrB Saleguaryling C(wrses via ZLK¥n a5 (wr rKJrmol appro IwIng thg independ1 re¥ 012021. 6. Fundra15iru ha5 contved tQ SUPkrf of our A¢tTrity Cenlre in IhF Wyg Valey So far ¥Yel over £2m has been rnised. Fo 1(ATr3 Ihe UXMeti0n of phase 2 2019 ie Ihe new accornrnithti tikl¥j, the 3rd phase was rnade sble by slu1 applulH)ns rnade lo the Polish Govemment Ministry of Pdish Fwn Afrai - miters(¥ Spraw zagranznych IMSZI E335,DOO vras received in eady 2022 atKJ a lurfher t87.000 pw al the of 20r2, as well as thnali(x 01 £200,000 from wY8ia indMduÈLs. Thts m)•)l began In 2022 and contin In 2023. HVar. furtPr fundiny approaches were reorganis& in the sumYLer arQ authn of 2Q23 an extension on our imerest free k>an of £1iO.OIK) frtxn PSA InlvnatK>na fcr 2 yea[5. We aso reNed a donation of É160.000 lo¥vards the Y of 2023. 7. The CommiSsnS CNIMiued to devd(> an FWi8ied twaMn4thyl1¢S b8sed c) ts histw of PoL8f¥J St¥tfjwnerrt &thJ¥AlWtOr$ Ind8pwKbre befottr. duri ard aftw Warl. Al have now resumed a lo lace lo lorrnat In 2023 With s(Th olfenry hd Olne atte[th. The Trustees htve by the Charity iffi deodiNJ what admtits the d)arity shUu und8tske. The PSA UK Re9Dll Exists io setve Ihe coThYnty by prDMdiw of 3th¥rt whh promote scouting a1 gUlg prinCipS and prepare 5vung P8LWe lo be ot vahJe to Xlh po&[ a5 the country of th8ir roDls and to b8 worthwlwle tizenS In the In whth ttiey live In UnKed K9dn. N>st ol our units Dperaie In urban and Inner-¢ity areas wilh partitypants ¢omiw mainty fr( ft¥y>)I fami&trs. How88r a 18ry8 de¢fe8$iw 81$0 chiktren of8econd or third weralon Poks bom hwe. Thè PSA UK Rè9ion offs a¢eès$ to its AtbvTty Centr&s ai st BriaYBls Fltsn its a varty of Lmun•s. espethally ones provIng pr¢9fdmmes of deyew. Support aThl experience fu Yn9 peop. Such as sd)0018. Olher youth or¥an8C$8Thy swrts duté. Slgnlfant 8¢U¥6110s Thp folJ¥%Yr¥J are delaik DrswnthlhYit thal {trte lothe athrneIf1he stated lEth¥es..
POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Tho Rolllng Progrdrnmg of A£¥111•S.. Each age group within Polish Swutsn9, raIr IXQWTh and beavers. (WbF47YIe$. 6CDUtslguwJes. venture S¢oJtgr8nl guides has a wellst8blishe(I w(vJramrr of act1w t4¢h B based w leamiry. wr(kxr ifestyle and th8 gaining of new $kills Ihri)ugh eXp[all. E&h ¥ 9M1P ha. a set of tar to ach eve each year. YouTrJ peoFIè 9ain skills khidges and grades depEndeDI Ihwr ve1 partsCa)n and Inbrests. These largets are athE¥ed through o¢tIVit$ mainty at weekly meeiings. weekej Irps. day trps. aThJ wmnv Camps E¥h unrt offers these al1t$ on a regulai basis and encwraqe5 young people k) te thFA1{A ltiale %Yhen ganiw skills blge5. The 5coutirg and guiding twÈrrwnes erythasise serv£ to the corrwrxjnty regu[ ti}liti5 take place where ernbBrs can hdp Dt¥. PtsCpatn in cuiiwal and events akn play a part in the Poli$h Seouling prografnme. vAlh all units reguLgrly takiry part i) everts Its hts111 ar ¢ttra1 anniversaries. The prOgrae of aclivrties 0$$ ETrJL4nd and SuJland. ch as the anal Katyn Martyrs April remembr8nc9 event in GUnnersry Cemetery n London. the Pdish Armen's Ceknbon li Sept£mber 2023 and Ihe r&dedicaln of the Polish Arrned Serffts rtK>wrnent at Ihe Natio Arborelum a1 2023. urer ihe gudarKe of the c)rr$s)n$. ¥1 units c¢nlfftu8d parbtioabng in activth wdhin Iheir local communities and participating in events hpJllwhtec pO5h hi411ry li Ihe wieer cornrrtjnty. The Pistuy rryrarnrTrp 450 extended lo othfyrsignfficanl 20th & 21st cenbJryamrrfwrie5 in Pl hory. R•dov810•nI of th• A¢Uvlty C•ntre slanka Har¢orska a StÈrlavol$.' TIE man Lwil(ng of tris Actiwty CLVrtre. krKWM as the WI Fk)Ltse. has bpen ck>sed January 2013 tr Heahh and Safety reaS The AssocHknon Ut forWd tAans to revek Ihe Adwity Centre. were aved by the Forest of Dean ti51rici CixJnrAI in Decetnbw 2014. In 2015 the TtU5tees apted a PW Mage[l? Wd5 re5Wne for the tender prcttss to sekct wchilethsand and fy theery01te w(iecl. Phase 1 of the project byas the (x)nvers of the former Coath House wden atxxJrnrrnxJatiC bvhich was rA)mFAeted earfy 2016. A site rden was enw10yI n Marth 2016 arnl INeson srte. Phase 2 of tre projeth covered ¢(10n of a rÈw. kxjrFUitt a¢(y)MThJa0n and actNW building Iwood House) en¢1 Was being carried wl in thre8 sphO$9 thi Ine ilh of funds. Th$ final fil out of Ihe bLildiry ¥Yas cotnrAeied and hared over and opened in Me summer2019. Subsequent tKyJkJrws of Ihe new ac(xJtnm(x1alion of, Wi Httuse, ar its SP&tiJS nM)dem fa(4itieS h&t be vttywdl rwttthe Surnmers it has tken fulfy wn. ThaDk5 ID t[1( d(805 frotD 5evw4 UK ba5Bd Tw515. fr(xn the Po4i5h Spnale ID partnership bvilh lh8 Warsaw based NGO StowarzyszenE ThV¥*iknra PfAska". donatk?ns and gereral fLThlrwwg by indiwdual units. scout and lde aderS and the Friends of pdtsh Scoukng Ihe Se(d tthase in Spr¥ 2019 was eagerly anthcipat8d and io iwnpotary op8tMnJ of lh8 ctre wa5 Ih@n CLrtal8d by lh8 pand8tnic. This InV@stm8nt created unique f3Glitses, whirh availab to a varEty of scting and yOLth groups. espeGkHlly Ir(xN inner Bty areas, who ¢¢ma lo axpbra Wye Valoy styrtrJndl). an aita naiui4 bety. In addition to inthLY aCC(KnrtK>datK>n Ihe ste akn ha5 3 nurrt)er ol camp ld5. f10[¥j the pandemic of 2020121 warè fuly Operat41 IhroughtrJl 20r2 ar 2023.
POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 St Briavels Fund.. Contlnuatlon of pha 3" The propctteam had approxThaWy to stsrt wilh ID 2022. r)r0tsd ty SFY Iwsh ex combatants AlatnI aksry vAlh the £335k from MSZ in Poland IMinLslry of Forwgn Affa"rsl 1hrOu our nev4 partners Zwiazek Harcerstwa Rz8WPDsrKilile IZHRI. furth privale of É200k sea)tKJ bKJ vrds tnade lo MSZ lowarLts the end 2022 I( a futher £87k. wa5 confirwEd earfy ID 2023 pa into fv5 n March 2D23 alk)wing work =o continue. N)le 3 lo ltrt firkqroal telTrts delals a gaw was atso recewed Polish Associats Ilnternats(xwli Limited. The Polish Govemmtht's MThsty of P(4ish Foiew Aff[5 - Mini%tersiwo Spraw zagranZnych IK4SZI oiganised a sewnd vi$il to the srte in late SuMr 2023. They held wEeling¥ 81 Si FV$ d in LonQoD. The Jpshd of the¥8 meetirys ¥Yas a vwj dear mess4e that want to cxjntinue to suprth the le( Birt before conskleriry any fer fvnding appICatio In 2024. tlw ¥Yant lo see ts tl1r9 ffinh8 to a dgJee that wodd 81(w at least s(xne Mini1 use by Yng wple. Ants¢ip81in9 this. the bowd ofinjsiees 0pty)S fNthJrtrr [w1n9 fromther seurtesduring ihe summer of 2023. The eEl team m• (n a bkweekty b35k4 thrOUgn1he year 3rn1 the bL¥k1 stsrted In l Aprfl 2023 once arprowale aCc1)da had been gNen lo the bat Fx)puL4tiDD. Normal Sc(MJbtVJ AiYity took in Augusi 2023 elsewherE Dn the as the bUilg wa5 appropriaLely fencEd off with Heras ferKA(vJ and lage vehicle5 ceased 0r¥I10n$ By the end of 2023 al of tr rn8TrY StnKlur81 work indudry al ofthe intemai lts. ncus. and external walls and roDfs alld windows were fully conwetrxl and the se s Sea lo the ethents. Wotk was ptsanned lo st(p by Ih8 end ofthe firStr Stage eBrfy 2024. Ve were e)ITwndy well SPtYed a buddirwJ arwj rTr¥rwwhD W(YkwJ ID firwj SEnSie. cost effective linely Solutio to all the thal'eryes rnade tPe pn4ect inrreasinLly toslly during 2023 for reasons whKh were lotaly (xrt of wr such as the ¥war in kre pll5hg up cost of malenals and ItrKJ cost of power energy ri$ing arKI Ihe general (x)si¢f I crisi5 mberS ofts 019&)iSaion alsO¢all a 9enei4 mtry askiNJ f(rf dariftbc4) £rf fundiNJ optitns. This took pkca in July and O¢iober 2023. where of Irusie8s wesenled a range rl fvndiThJ oplir)s Iix ConseralI0n Members oled fora furlher slaged appro& deperKIV on grants and donaiMs Work conbnued accorthty in late 2023 Ihe large (knatons of t1.[). £27.(#XJ Gift AKI arKI other over Ibndin9. Wtrk was Sbllonwing ai year Into eaty2024. A new lundraiwrvJ Crnittee was estab1s n ¢kl(thr 2023. to 8Y5 to rrise fdS for th activtty centres. TINS InvolvE furlher incxeased use of s(KJal Tr{a as FaLx atKI Irbslagrdtn to show(3se our work search for further fvndin9 and donation5. But al a WKle rallge irf futKnc OP[nIeS w? COdered a( a cTraied by the end 20ZJ iL19 en(vJraglng 9rwp5arKI ks<knate £S)O fora on a fuTrder5 board. Poll¢y R•vw'. The Twstees update(1 Ihe fckniro polcE5 in 2023: GDFfl and D8ts Protethn Thp PSA UK Reg is registered with Offi.
POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Volunt•or cortiibutloTh." Volunteers arg e5senv31 to the work of Ihe Charity, Ihey owi6e run 31 unrfB arKI al•$. and they rnentor youry aders. All Wers and officers n the Regh)ns a1 Corrrfniswort5 are yonter$. (kn a relar weekly b95B there are $ually 188 [tsiered voknnteer scwt and gIe instrLlorS lead OLY iYthes. tt is estimated that these volunteers pruvide a 3 Ul5 cf ¥dun1[ IwDe PEf VREk. thi5 arnouDts to oyer 20.300 yuteer hDurs. This calculatn does noi lake Into a¢counl other voKfftteer adutts in and ng leaders vtho have not yet achie¥8d scouVguKle lealer qualrfulior, or the walje a(kled by over 254 regislered Friends ol POIh Scouting and activity ntre volunteers. Ot 1tr5e 188 regstered SC1 and Glide n5truthors. 50rne Instructors do not run actrytieS stead they acbvdy suptth and tdclitale the yer Er5. Trustees arKI rneN&ers of the PSA UK Regrfft Nath731 CrA)I aLw )knner Gule inthctars. The Charity is very ft>rtunate n that its volunteer5 see Iheir a5 an inlegal part AssocHtion's wrxk arvj t alue adde¢ Into the liS of 2.445youry partiupants. Unfortunately néw wo¢K d&¥dopiny SUfWliNJ imwNrKJ Men heatth oly018•1$(s and hructors d8v&bJed In 2021 and 2022 stOPP8d in 2023 chaw wilh mwnbers al Ihe wK1 of 2022 The was led by a Tru51e8 and {e instsu(or until autumn 2022. Fknwe¥erfolOIng wr rretirq in Cktober 2022 the Trustee stood dovm ue to takiry 8 GuKte and oWn in L¢¥. trustse t(x)k 04er In late 2022. 11 has rw)t bgen po&gble lo a perrnanent replmeI rK IhEfi. Tre Contrition ol many vdunleers durirvJ 2. partiwbrty 8$ a I1 wograTrYre of ets was continued to be oftered throughout 2023 and IntinUed to ww resdtiry by Ihe SLYnrner d2023. in that tK>t only were all units fulty o?eralional. Thp Friend5 af Scouting have fulty restsrted actlbe3 and several new gruupE have bepn [0ded n 2023. The Senior Scouts CarrM has also not only rests¢ txrt has lo exd. In all the aCtileS untrtaken by ts Charifv Trustees ¥e very grateful te swp(Kt of VDILnleer hdpers ryt)ut whose 8ssislanTr Chty rK)I carryout imrthant itixjrrenty does arnuvJ yourvJ peo£ of Polish onyin in UK Units arg based In Inr (xlie5 and ol the is Cgt*red thildren and yrwng people fvotn isadvanlaged back5rounds. Strdteglc report Tre description wderthe heairwJs.knnts and per. aKI finarKd revi&¥" meets tre uThp3ny L reqUIrets forthe TrUSe$l0 weseni a strawc reFKWt.
POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 A¢hlvom¢nts p0rfwma CharitsWe ecbvibes e¥Lryinlh¢ rfrn8ncc ach a98inst objethves err.. G?n1 P6rfomian¢•". The Boy Scout Commis5iDn Girf Guxse cor¥S5are furtherdNKl&l into re9K. d15trth and UT¥ls. Re931 comm$108 ovcrset the work ofall dL%tridS aNJ urits in Regfm Great on dertraY)1n9 and both CtyMmssis haws sesn ¥ sts¥dy ytw on irtreas& in train9 ctyjrse anend8rKe. Ovw 200 particip18 attendèd senw leaderiranirwJ wn by the CCAnrnssws. Ihe Re9$ ¥so run th¥rovm leader Iraniry. Traning c0nbnd in 2922 bokn via vQeoco7ferew PArt 0 rm a INe fxe lo basi5. these 450 ¢ded tmxh L2 Child Prolecbon and safUard19 C(xJrses. Resldentlal ovents inthe UK and abroad.. These Erferts arp a irita part oflhe 5(x)utiry Tre wefe seven SuerSc{xrt carys. four UK Venture SrAXrts Gawps. tx) Venlure S1 mp5. and nine cub colonies. TFt¢ ere nine Guide eamps and tr)e Rarwjer GuhYe¢4mp. fvee swmmer. len vekend mixed Cub and Broni¢ ar¥J one iwwnie colwy. Wth the rernval of all C-19 resMK)ns sLThrrw (mps at Fenton and Sl Btiavek A¢frty Centres gtew exponentialy cludlng rnany uflhe Gimps ltsted above 11 k inlwesth9 to note de[S were rj19 aw&e gf hLWty and eal Wlh hY91t eMpera8S. Thwewere aso nunwajs weekend k1 oteven held trghl Ire year by both CommLssons. St Briavels Fund.. Start of Phase 3.. KUjh PSA UK Re91 tAlI¥j or4y be9an at of 2020. aryj Stslled again luring 2021. by L31e sumrrer the rKr4ect tearn was W in K)n. A was made to the Governments Ministry of F9n Aff£irs (the MSZI and by working with FSA Intemaknial we aNe io st a tegation from Poland led by the minister hirnseff. TTrY visited oui Inlernati(nal Headqllarte l[ warm$ Polish sites Ind 0st our activty Trtre in Sl Bnavds. Tryey were veri ifftwessej wlh howwe had used Pdish Donations ieceived lo dale. and held fundr8wfvJ evenis amassir¥ £1.25 rnillcfft aver fj years 10 Wood House. We gave wesent81 on how this was ¥chieved fdlowed by 8 wesw)tslv)n on wr ¥ans 10 10181ty rwK>vale Hwsg. They 81so tour8d bolh buildings 8nd camp)g and aCtIty flds. We recwved ex¢dknt feedw day. Oui woieci arn submitied wr appluuon with hdp frcm our former woiecl manwwNkiw our new PioieGt manager a Trustee on ots)ard and gnother trustee exper of the exlrwndy techricaly deted Pdtsh ddiTrJ forThis. At Ihè very 8nd of 2021 wè were infom)ed wo W baen SL¢¢s$f and that 4¥¥tiyimaWy £3312mllth PLNI was to tranerned in fdloNiNJ spnry V(Yk on the While Hi)u5e began n earnest eaty 21123. arKI thro1 enbre year. The woiect team first had to an apwowate buildns tlYY wi4eLtrNawerMch wa5 a)mtAeted tWardS theerKI of the Mnter a1 has prov8n to have been an 6xeélll The proiectleam had 3P[0x1rn3Iety £50k to 51w1wl. dCled by SPK e¥ CLwnbaants ASsl3tnI abng with the È335k KISZ In Poland IMiniry of Ftyggn Aft¥irEI trrwgh wr rew parkners zWrk H8r¢ertha Rze¢riposwlileJ IZHRI. urlher privale donatons of ovtx £200k ffle in a Se(1 bKI was made to MSZ tOV4ards the etKI of the year fDr a further£87k. The projecl learn mel a bw9¢k1Y basts Ihroughoul the year bu11r0 wck stsrted in M8rch l Atfftl onc8 appropria1& aC¢¢rnMJau had been g ven the bai rwlaJtril al StIng xlmiy iwk a¢0 in August e1sefft on the ste as the bu11n9 w8$ appropriawy fen off th Her8s re1 and Iwge vehicles ¢eased OtÈrÈtion$. By th8 end of 2022 al of Ihe stnLlural wY)tk al afthe intetnai vAI&, flctss. and ÈxLemal walls and roots arf were fulty cOmeted atvj the house was to the elets. Wcrk had to stry) lo the end Df trhe firstfrrf slage.
POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Financial review Thg finanoal rewllg <4 Pdish Scoubng in Ihe UK w8Tr cfyi%dthle¢J ilhin coftwany nLnber (N)405814 PIsh Scwtsng Association Ilnlernationall Limited IPSA Intemational until 2014. The PSA UK RegK)n accwnts have operated dendenlY of PSA Initrmationa as of 1 Juy 2015. A sikmmary nf Ihp. yeArfs rp.siJMs ran hp. fThiTrl M pAy. 1A nf Ihis rpwl Artiwitip% shrAv IrJlAI ITrP. nf f4&8.6fj? {2n22. £787.2991 e¥pwdtse Of£2.7[120t2: £225.e65}. 11 Is the PDIKY Df Itky Ehanty Ihal unresln(led fud5 whKh have nrjl bpen dBswJtkpiwJ fDf a speriC use Should ba manlained at a 1Valent to beWn 24 and 30 Thth'S exrtUreS. The trustees mnskler Ihal reseNes al this vel will efisure Ihat in the e¥Enl of a Signrfant dr(y in hJtKliry. they wil be able tD U)nliwe Ihe charity's current acti¥thes while coThderab is gwen to Wdy5 in wlwch ditK)na funds fftay be ra5ed This level of reserrfes ha5 been tnanlained throughDuI the perij of these XInts in spite of wotld selbadts such as the war in UkrdirE and Ihe eontinuBd w)¢tsa&ng ¢OSt of "¥Va Ituslees beheve they have re ldI forthe [re wrtMents and activit of Ihe charity in the wffling year. The Iilvftibviship of thaiily Itss ieindiiKxI tsyalIl 2023 ye& diid d(s Ur&rlI11Y LU 115 finarKial 5tainlIty. The trustees are C(.. Ihat the &lltieS (x)nbDue to ncrease duriry 2024r25 and fore5e8 8n opptsrturity to be en stronw. Wiu) 8 Ste•Jy a1 ¢¢tIle due ¥ puyt desre lo make Jse Oftt camptstylils n the UK by fa11?$ of Ptlish oryn. Thg tw$tsog hav$ tho for¢¢a$t ful0 ofthè (¥iity and propa¢0d a calh f¢oca$i ftyr 12 th5 fmm the date of approval oflhe5e fwncl slater[ls. Taknng into xx)unt thB Iharitys ongong sponse to the cost of Iivino ¢n$is oullined atove, the Irustses ¢orwder it h sufficien.. cash resetves 10 ts)niinL ils activities. Ac¢or¢ingly the Iwstees conliwelo adopt corryn basin trt charity's aUnts. Al 31 De1)er 2023. total knds a[[Bted lo £2.808.493 (2022." £2.529.5471. of thks arTrDWrt uniesknclpd furth lotalled £373.45712)22.. £419.3631, atKJ thated ljtKls £2.435.03612022". £2., 10,1841. oft un8cted fu> £243.25412022.. E20S.3401 ts rewesÈniÈd by thwblp fixed assÈis leawng £130,20312022.. £211.(r231 * frBety avl8ilE wrs. PwiPaI 91 inG9m PSA UK Rion oper8tes on subxnpls rece ved from aThJ th¥ratAe 4(AlIls. E8min9s trom lettiws and on8knons wpwrt Ihe a¢ti¥ity certres and wk of fv thaiity. FurKlratyng cwne¢lion wth trE St BrK9Ve Fund is shown as lestrted ndS in the accounts of PSA JK Regi as this Is exclu5Nety to 5UPWrt thp three Phase Yefurt)thment proftct PSA UK RtyK)n ts rfrgstered Wtilh HMRC to donatKins undei thE* &ft Aid SchemÈ.
POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Rlsk managovnent
The Charity has Cowdered nsk nvert ki a numtrw of keyareas. hti.rO ts prrtentl risk. p05ytrAe impact. aThJ
acti requred to rnitigale the risk r quests)D.
1. Hwnan R•sour¢e8.' The TIL i¥k& iNOts)rts¥Jw8rKi Ihai units cai (xityopwal& in h)c8lK)ns them
are adequate and apprDpn8te knItTeOurIxStO 5u9 a[rtIES fdlowing our WKSeline8. tu3 at
reguL4tioris. y(g aderS are aways e[1[ to tske (MTrerslxp of units un(rthe npnlorship of
exrnen¢ed s¢
POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 . Flnance. FInck41 a)ntro15 are mnit(l by the PSAUK Regn Intem Art Commltee a5 wdl as an external udilor. Consolidètcd gttounts ale wcsonpoé io the tOrS Untsare £oW.finèncing thr(A meMr Sub5cnptK)n5 llnd fundrary. Regions and C(Ynmtssis and t1 Nat¥jn Execuirye 11 are [8[ ty fund$ge[st9d frLvn substriptior6 and The Trustses have tr finS of tivItyntreS. which are mving towards being sdf-finarKirvJ. The Sl Bri4veb Fund a¢£wnl is a restrthd fuTrd wthin thn aCts of PSA UK Region. Plans fDrthe Irts PSA UK Rej Is 9o¥erned by Ihe Artths OrAsa and Ihe Pdish S(xxJbny 51Ul10 and General PdicF8S and RegJaiion> The ekded Trustees aMip8te arry tharge kn rhe operaion ofthe Charityand ¥nuld plan tr) cwbwe ILS ¥¢bvibes as Sts1 abov8. Despite CovJ in 2022. outr8a¢h paTbcp8nis siarted then ccttinues Ihrough a v•ety ol regLAar ordire and face 10 face a¢tivthes. ¢reativdy adaptiry yogrammes lo eet chgn9ng reed5 We b4ieve th prov1 that (v Ch sUStan8ble ¥nd ha5 gone frcth strength lo strength Our conlriwlion towwds Ihe fuiure of yourvj peopk is in c[A[j darKI tK)w we %Yill continu8 to (ki so in the fubJre. The new Sl Ma)agei awAni8d in septts 2012 ai thè Cenue h8$ d8v8kwd our $1tY boih the Ial area and to youth groups ar schods near ar far. Tr rerKwation work on the White House Is now In the tinal Slage5 of Ph&e 3 of the project Ifull refurbthment of onginal iMJikJiTvJl. tKrt Is depeerrt suffiuent fLnds beiny A$d in 2024. DetaId bp vi81j the rte www 51aniGa51bri3vcls uk Fpnttbn Admty Centro sulfgrod a back with kn6ing both its ACKI Jnd rwty appointed wardgn in 2023 Nowgvgr. lh9 anernent Comrnrttee ralied and (e(l fvrther rerw)vs ofwdslmng faolibes. d'anage roofrepairs r(xJgthul 2023 A G8n8ral Me81ing was called by the rnentsrs and I111e) ffi JUW and ¢JX(tsr 2023 speoftally lo disa5 funding lor our trty treS and in partIr cOMe[ of Ihe refurbishment of the While Hi)use at Sl Bria¥ds Activiiy Centre The MberShIp rqected any type calw TeeS to 5e8rth for new frIng. Acccrtiryly a ntw nd[aLlIng tormittee vras e&aAtshed iowads theetKJ of the year. Stru¢tur•. 9oveman¢• 8Th1 mnaW81 Hl8wrl¢al nrfe The Polish Scoutiry AssocialKJn is an Ivrlent sLwbng wisa1 roo15 datng back to Ihe begnning of th8 2tth ceniury and Ihe laUh of Baden Powdls new X[V eaS in Poknd in 1010. Worfd War113aw the deFrtati of Poks from PtsiqThtt 10 Sovel and Nazi camps. Other Poks fied 10 nv)Is. Induing the UK. where they joined nNlitsry forThatiw5. arrny. 3yal air f(w. to defeat of Naj Gerrnany After the war wded. Lnable to r¢lum lo tsr hoTrWarnl n¢M sulwgaled by ts So¥1 unm Pdes settle¢ in various c(xJntrie5 arou the wo. Awst Ihe imrn4ranb wve s(xxrt atKI gUe Wtx) cmtvued prathcrw scouting ¥81LJes èr¥J Ir8diiitr)s bhe¢ver they sett. The IndeKdent Pdish 9overn•)¢tr struure es e8tsNished in 1946 wih In Londcfi 8j wits in Varxws pwts of the c•ntinw$ ihg urrokeTr traditson of Pohth SCOJling lo this day T¢tsy Ihis p)renl (ls81)n 6 algd Ihe PdEh Scouling Assowlion Ilnlernatswall Limited IPSA InlemalK)nall guides supwxb Ihe th of fftAish Argentina. Austraha. Canada, France. Gerynany, Hdlarf, Irei8nd. Sweden the UniW swesofknerica arJ In tF Unitèj 0)m.
POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Establish8d in 1943. Pohsh in Ihe UK UPBrabJ wKler Ufftla ol the P(Ath ScwbrvJ A55DCOn Abroad
IPSA Internati?1) unknl Its tsf 2014 Up until then. all finan¢o1 aÈtivitiEs wert nined wthin the financkql
stslernonls of PSA Int¢rnalional. In Lyder lo ¥ILW fu dear in goverrae asse15 3nd to be in line wlh th9
organaana1 struthure ol Polish ScouiinG in the olher cwntriÈs. the internaiiona and UK operations need io be
formaly dIed. The transfer of freeho a5set5 Ik ple in 2014 the tw Trustees for PSA UK Region were
gpK¥)inted iodi over full reswnstslity of dritys from 1 Jarvjary 2015.
Govewning Documefit
The charitatrA&compary gy4emwl ty ts V6f•Thy8urn dg18d B Janugry 2013.
ConslllUt of Chaiity
Thtr PISh S¢oubng AssoGtb)ti (UK Regthl Lahiied is a C
POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Irthction and tra19
Th6Ye were no rww trustees apnted in 223. tl 15 ot th& charity tQ ntAv Nabw31 E¥eculive
COU11 nErnbers when they are awtxnted and enwre trEy ale Irr(%1e to their rok and reswr6ibihties by a Trvstee
of PSA UK Regim. relevant Chty c(¥tnrtMson literalu is rec(xn[ded and u)wes of the Iiust deed and the12test
fnancial InfortiM tsdi%lnbuted. Tntsiees gUY c1¥der IL¥¥tsai tKiard rtFÈeigS.
Organlsatlonal s¢NG¢ur
The Trustees are UrnatY responstAe for poh'cies aTxI assets of the charity. The ComtlliSSK)ns are respo[b for
the day 10 day man89emeni and ctrorfinatv)n of thts acbvityes wilhin thè Cthnmtsytr)s. The ftjll Pdish Scouting
Associaln UK Regon N¥tn¥1 Ex8oJtiv8 Cojncl supports the TrJees In 1 W and edmintraINe oblig8ions ol ihe
thanty. Theie Is a Pdish Sc0utirvJAwMiab( UK Regon Intemal Audit C(xnnMttee aid a Pdi5h S
POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 RelationshlpvAth r•lated partiP5 PSA International is ttrÈ governl9 olgarys for Asscwlrm oad a dose Ink 1$ kept with the ea(u8rtws of the Execubve Council as rtl ¥s th al the scrub Executive Coun¢iLs and commissi$. the aIrpenS ofwhth are members arKI ve chairs of PSA Iqtemaknal nce 2D21. Irmleed il was link whch helped us to devekp the bKI tor the Polish wvernment dortK)n to the St Briavds Ftrryecl. Links ale Tnainlaned wth wits of Girt Guiding arwj the S¢tyA$ Asso¢i81K) in tw UK as wel as wth other s¢outiVJ N9aniSa1ns in Ihe UK )d noi8Uy in Pol8nd. PSA UK works dosely the comnwjnty In ths UK. eSplY th[ c&)s8 )peration with the Polish Saturday scthols atKI the Polish C31hdK IAL%SiOll. C(poperaiion th the Polish Ernbassy ConsuL3le as V11 as nJmerous 0itrr well e$tabltsW and new Pdish organtsations is Inval). enrich thè pro¥ammes and yiv&s m8mbsrs oppctunity108ngage PdÉh r£$1 from ¢h8 wal ofs¢ting. The a¢lDiily ¢enlres have developed strory links the crthmuniN. ErwJtying. ¥Yilh 8 vanety of grow)s and especially those %vorkiw wth ywng PFxWe. the centreshave affered f]IlleS for actilthes. S¢rlous inddtrrt rep Tiwiees Ive YUKIli>s by CFwily &yiini6wn al Uiey aTrT (y)lYIla1Il lI1 the rewmrn8ndalns. Dls¢lo$ur•of Informalfion to th• audrt Each of ihÈirLts¢ees has confitmÈd Ihat thwÈ s rK> infoniwllyi ttw8re r818wdni the dI1. Lmrt 014•knich Ihe auditor is ufflaware. They haye lu1hero)nfimd that they have kert arrKowiatè sieps entifY i&Trle¥ani in10mai ar io$siaUi>h that the aL•Jitor ts aware olsLKh i)krfmatK¥). ¢on¢lusion The Trustees wish to record their reCOgnth of Ihe Commrtnrt frf the Gue and Scwt instructN5 and leaders, the Fnend5 of Polish SwLrting and all workng tt> 6UPPQrt PSA UK Rggw. Thgir dedicK)n. wof95siIlrn and positiva approach ar8 Very ch apwea in Ihe furtheratKe aiTris ofthe Chffj, esallYdIng these Lgsl two exiTemdy thale9 vear5. A B ag1Z Trustee Datsd.. 20 Septen*er 3J24 12-
POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. RESPONSIBILITIES STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2023 Th8 Tstee8, who areas0 thedwBct5 of PDlish So)Lrtng AsSQLIkn {UK Re} Limil8d forlhe pwpose of c(xnpany Lqw. ere resFonsible ts preparirvj the Trustees. Repm ¥c¢aunts in ¥tttd8nce Wilh law and United Kingdom Accountin9 s&rvjds (Unrted rtLn Gen¥fAccwed AcccLmlw PrxtKe) Comp8ny Iwi requ'reslhe directots:o Wep3 for each finantaal yearv4hK gwe a true andfairmewol the state of gffaits thè ¢hty of the incoming rastrJrees TrstyJrtès. W1¢ding Ihe w)come and exp8nd(Lure. of the chari18i4eeompany that year. In wepwng these accwnts. the TtdIreCt(5 we wired to.. -sdath suitaYÈ aNlthÈn appty - d)seNe the melh(hlsand pmrarles in [arit SQRP.. . makelrents e5timatesthat are rednth prLxI . staia wPthar awlSc8bk Sta)dath ha% W folty•Fed. subiKI to any n81 d8partwas d)sed and explaine(I In the a¢cwnts'. a - wepare Ih& 1)unt50n the corwn basis it inwopnate to 59 th31 dwrtywl r}lin9 in Operat. Trus1888ldir8ctsxgwe rgsrKnsJe fty k88p"w wrd5 Ihal d¢k)se th reaWab 8ccur8Cy 8t ny time the fir¢191 p)Sltvn ol the Gharity Fae to thallh¢ accounts MplY with th¢ Coryanies Act 006. Thy are aL responsible for salegu¥th the a5setsoflhe rjwity and hetOrt3ry reasonab steps for kne pravention )d detéction [rffr8 a)d trlhèr ir8gLAarities 13-
POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF POLISH SCOUTI ASSIXIATION {UK REGION) LIMITED lon We have aujited the financ1 ststements of PIAth Sc¢Mth AsSIK)n (UK Reg) LThiled Ilhe charrty'l for th8 year nd 31 Dac8rrhb8r2023 whith mPtis8 the Stai8rn8n: (5tfvatKxa aLvibBs. ba( sh88t. th8Stat8rn8nt afcash flo 8nd the notes to the firBncEI s13letnpnts. incljdiny a surn3ry of sbwifv3nl a(LoUnt9 poliaBs. Thp fnanual reporting frnewotk ih81 has be ¥pplrdd In Iwr PilalKn ts Jph¢th aThJ United Kir¥Jdom Acwunliry standards. incI1ng Financial Rewrbng Slandard 102 The Finatl Rerthity standardap in Ihe UK andRepUb0ff Ireland Iunited Kingdom Genpralty Apted Acc¢xJntir¥J Pra1). In ouroFinKm, the Statents.. give 3 true arxl fair viwi ofthe state of knedwitaLqe uxnpanys aKS as at31 December 20 arNI of ts incoThng resourcps resource& for the yearlhpn £ed". have bew pr(Y prep in acc(KdarKe ith Unw Gervalty A(xttl Fbctwx.. have been pyyetl in %Yith thfy requywnentsoflhe cLKnPan Act 2(KJ6. Ihe CharitJe5 and Tlee Inveslmenl Iscoaandl Acl 2MS reguti 8 thlhe Chanbp5 A(xourt5 Iswllandl RewL3lions 2006 las 3ThndEI. Bas1$ for oplnlon We conthcted OLJr aud Mi atOrd IrolSrNIard&( Atirj IUKI USAS IUKII art aPP()lÈ law. Our t8SPDrNbliiEs wder those stsrvjards fur.hBr dexriid in kniforfs IwF1rf1es fDFlhfrauQitoflhF finaclaI sralemenls section otOLr repcrft. We are IvrAent ofthe charity li 3nts ilh the efvcal reQLIr}ents that are relevant lo wr a11 oflhe fnanaal slateThns In Ihe UK, ir9the FRC'S Eth1 sIdar, and we have fufilled cxjr other ettMrA responsibilities in aCrdar te requients. We bve thal the audit edence we haveobtained is sUffict ar1 appft>we to provAle a basts rOp171)n. ConclusiDn5 relating tD gDing concevn In audng the finanual Stslements. ¥ve that Ttee¥ use ofthe corKern traSE0f¥untin9 in the preparalxin of the fina[31 statements approwale. Based we havè rfOMd. we haye n( HIetir1Ed Materi urThlalleS tpiatirvJ to tr¥ts or ttinditions thÈt. drwidualy wixllerbvdy, Thay cast doubt the Ghty.alty lo a5a wing concetn f(r a p8rwJd ofal sl h¥dvernants Irrrn when the fIrne131 stAtet5 are 3uthcSed for issue. OJr rebIe5 the Te5WbIloIthe Tru5teesYhilh reSpt t0xIj CLI e desGrib8d in Ihe Vant sectwjns of rep(t. Othor Inforna¢lon Tre other 1rlorma1n lSe$ IF¢ infrrn¥ IrKIje¢1 inthe rewn other ihan Ihe fiwckil ststements and our udilofs rep(Yt thereon. TIE Trustees are reSlie ts the 0r nfrnatK wtsined wrthin the 8nwal report Our Opini on the fin?nTral $tatements coverlhe 0rf¢tr4ltsW () not¢Mpres5 forrn of avsuran condusim thereon. Our ieswnsitlity Is to re1 the inforTnalKn afMJ. in 50. (x>nsKlerwhether the ottw InfOrtK)n L% matèrially int(M)sent with the financk4 stsknr or ¢yJr ¢thin8d in th8 cLwsÈ ofthÈ audil. ( otherwi8é apptrars be mateD31 M6$ted. Ifwe wjwrtify SLth ir1$1¥¢[ malal rywsststem8nts, we 8re required lo determine %hethw kni5gwes re to a material misstaternent in fi ststemen15 thernsdves. If, based on the WDrk we have perforrned. we iondthethat there is 8 matlti1 $stat of this otkpr inf(xrnaliW, we are required to report that facL Wa have ndhiw to report m Ihts rwd. 14-
POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF POLISH SCOUTING ASSIXIATION {UK REGION) LIMITED Matters ¢)n whl¢h we ar¢ ¢0 rowt tyy ¢y¢eFllon We have ndhing lo rewrt respect of the l&kTrHYFg ma#eLS in reItoWhiti the Charities (Accwnts atKI Rewrtsl RUlatiDS 2008 and Charitié5 Accounts IS(x)latKII 2006 la5 awddI r8qur& us lu r@port io rf, in our pinim. the inlorrnation gven in the Than¢1 slatements i$irKSts(etin any tnatetial respect with Ihe Trustees, rewrt.. or suffic1 and woper aCCnIng record5 have kw.or Ihe fan¢jaI ststements ar8 r¥)1 in agr£ennt with1he)utsrQ rec¢yd5: ¢Y we hive not recewed all ttEInf(MrnatX a1 exal5 requreforoLraudit. RasponbIllIÈS olTrustees As exjained tn(Ye fulb n the StsteLeI of Truslees. tBSPL¥Nbltii85. ihe Trustees. wlvJ are asD the dwect(Ys ofthe charity fnr ihp rxirwsp oft.rmpAny Iglw, Arp. rpYKX. fijr rKpr>AfxJlKJn tsfltM. ¥Mprnpni% fnr sAlts1P.rt thAr try 9IYe 8 and far vw. 8nd such 1Thal ¢entrJ as th? Trt6iees det8rnwr is nocessary loenable th& prap8raiic of finanuJ staierwnis knal are freg frcTr mattrial m6stmenl. TrFEher rkne lo trau¢ tr wror. In prepari tre financral ststements. the Trustees are respowe f 3ssessrw the rJHIty.5aIrtY to contyiue a5 3 grAry cA)reM, disdDsing. as applicab, tsets rd81ed lo concern atKI Us9 the 1xrn b85Lscfa(LxMJni9 urlesg the Trustees eth8r iiiend 10 IwJuvJaie the chaDtable ¢tthpany w to ¢e8$&081th$. Ixhave rK teM? bul trJ do so. Audiiof¥ fv8p¢)n8ibili08 fortht auditolth&financial We have appointed as audikr under sèon 144 oFthe Charilies Act 2011 and section 4411Xolof the Chantie5 and Trust Invesirnenl (Scolandl Act 2005 and rel n att0[dae lIh the Acls rdevantregulatiotts madB ( having eff1 the[EUrr. 0Jre"el a¢ ¢br¥4n re¥srnatAe8sSUrw siatsments as¥ whe are free from mslerial missl818nv&nl, wh8thertj lo fraud ¢K¥r¢K. •nLI lo iswe ¥uilorfs reptyt thal ir cur owr¥on. ReasorKgbk assuran i5 a high level ol aSSLYance is mt a gUtee lhal a111 ri anIan with ISAS IUKI will aK¥ays d2tect a matèrial mlggtatènt whèn rt èxistg. $11QmÈrlts tan ar from ffra OrÈfiOr and aiÈ (l¢dÈrÈd rna1 If. widividuallw r in thè rfgré9ale, they COU rea$(l4Y be expeded t> nfithe dectsions cfusers taken on basi% Ihese financkil stateNnts. extent ts whch coJr prttedures (pa01detetts I¥118. fr8ud. is dei818d bel(M. Extent to whl¢h tho audK was ¢ot)slder6¢1 of detKlhvJ irrogulartll•s 19 fraud . under5kndiry otthe nsk assessrnenl pr¢esS lincknliry the asse5srnenl otthe rtsk d Ird1) adopted bythe Board is btained ar)a-.heir athknde lo nsk artaPd . assessrnental tr susteptibqity to mat?7 mks-statementdthe fiCl statents as a resuttaf management over4ide [rd 1$ - il is ensured thalthe leam have. (xActive1y. the awwiale lxynpeten, rapax'lthes aThl skdls lo be inv(Aved the assignm1. ara ful y britrfed ue$[ld rtsks specfi¢tO Iha ch*fy 15-
POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF POLISH SCOUTING ASSIXIATION {UK REGION) LIMITED Aydlt r05p¢ns• ¢0 risks Id¢nllfvJ Thg Inf0rThth( obtained thriH4h the assessrTrentto ttskprocedwes i% re¥d the wotk undertaken". - wrtessesto test the rMrtc¢Mhes (l<ra5$t$S1Trpn1lThddÈ, a rewia¥ol Pd ThThJles, analytr1 mthv. rvanctrand 8ccuraw of ¥wJnrfiGant att(yJnbng esliTrhaiEs. subsianbvB te$lg of spTifK8nl traDsacliws. wtyk to KbDlrfy unal or nexpected ac{Unting entries Indudtrig the ofioLYnal enlries. infrMatK)n dk)sl in financK41 statements is to 5wportiw d(Ulen&¢. In all n5Tances it ¢5 Tthat mwtalemen15 tral are from fra volve deliiEr8te corK¥dltnent 01 Colhjs arwj are. Iheth. by [very nabJre hwderlo delectthan those fr(Y er. - under4anQirvJ ofthe I1 and reguLgiwi as a9&le to (wty iscAalo to•her¢ krK)wbdge of Ihe piocedures put in pLa by the charity in c.rder k>a)rnpty the 5arne 5houkl be no1 IhatAuditing s12tKJarts Iwriilhe al11 WJIr to Klentify r1[[late with laws and ie9ul¥bons ioeNuiry oflhe direthNs J the Inva ofre9ui4tyywd k9al ¢offtspondertr. rf 8ny. A fLrtherde3upt'on ofoLW resplI1 15 awdlable the FiwwvA4 Rep9 Ciyjtl'5 ¥te a." I1..1rrc.(ry.Uk[•udIIsblrt Ihis depkn forffE (rfow8udiW$ ¢kNyt. Use of our rBpLWt T5 rep(xt is tnade sdety to thp Ch15 trustee5. a5 a LKxty. in 3(lOrdan th sedion 144 of CharTbes Ad 2011 atKJ gulabons made undv SBcbon 154 of thatAct ¥rvJ l505eovJn 4&11Mcl of lh8 Charilips 8TrJ Tru51ee InvestThnl IScaUarwJi 2(¥J5 ar(1 10 of the Chanits Accoimts IS¢oiiar¢l ReguL3Don$ 21¥)6 IAS arrwdedl Ouraudit wrk has been undertaken so that mi1 slalelo the tharityts Tte8 lh m.ws we a required State to them in an au¢iiors' report and for no oltsr purFose. To fuleslextwl pvryNtted by , do r1 acrepl or assurne resrwblily to anyo other th the chaity and ils trustees a5 a txxty. forour aUdit¥rk.f0r th¥s rewt. the On)nsWe have Iixmed. Sarah Morfey BA (Honsl ACA Isenknr Statut1 Au(Ilw) for and on b9h201 Kendall Wadley LLP Chartored Account5 Statuiory NJJditor Grants Lc¥X 71 Grah¥m Road Worceslet5hwe WR14 2JS Kerall WadY LLP i5dvJitAe kKapwxrrtmpnt as aOrthe tsity byirhE d itSe911xlitY foi awnlrTrpnl a5 auditor of company under Sticbon 1212 of the Corrpan*sAci 2(. 16-
POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTMTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR EPIDED 31 DECEAIBER 2023 Current financi year Tolal Total fund5 fuTrds funds 2023 202> 2023 2023 2022 Income frnm: DoTraliorbs and gac5 Ch¥liab tiwlies Otr*r tradin) acliwbes Investrnen15 276.857 311,211 152.804 22,¥27 1,499 211 eA)8,222 129,790 21,113 132 28,042 152.804 T2.927 1.499 Total incorne 211.995 276.657 488.652 787,299 Ey on(¥tur¥ on= Raising funds 16.761 18,761 11,452 ChWilab tieS 149.417 31.65 11.875 192.945 214.413 Total expeThSture 166.178 31.653 11.875 209.706 225,865 Net In¢ome Iloxpendkuro) 4S.817 131.653 264.782 278,Y16 $61,434 Grtsss tsanskts bttrwe funds 14 191.723) 356.9)5 1264.7821 Not movempnt In fvnd5 I45.) 324.852 278,946 561,434 Fund balar$ al 1 January 2023 419.363 2,110.18¢ 2.529,547 1.,113 FurKI balancos al 31 OeGombBr 2023 373.457 2.435.036 2.808.493 2.529.547 17-
POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTMTIES ICONTINVED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR EPIDED 31 DECEAIBER 2023 Prior financial year UThTr5trictqd DB5ignat8d nds &Wra1 5tr1ctod Totsl fuTrd5 2022 2022 2022 Income frnm: DoTraliorbs and gac5 Ch¥liab tiwlies Otrr tradin) acliwbes Investrnen15 564234 e08222 129.790 129.790 132 28.042 132 26,042 Total incorne 1.580 36.485 564.234 787,299 Ey on(¥tur¥ on= Raising funds 11.452 11.452 ChWilab tieS 183.287 31.126 214.413 Total expeThSture 194.7 31.126 225.865 Net lexpendlturol I Inc* 18.IS91 5.359 564234 561,434 Grtsss tsanskts bttrwe funds 14 (29.2(Ql 643.434 614.2341 Not movempnt In fvnd5 (37,3591 848.793 150.(M)01 561.434 Fund balar$ al 1 January 2022 456.722 1.461.391 50.OLM) 1,968.113 FurKI balancos al 31 OeGombBr 2022 419.363 2.110.184 2.529.547 18-
POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) BALANCE SHEET AS A T 31 DECEPABER 2023 2022 Flxed Bssel¥ langible assets 1S 2.678.j 2.318.(Y)8 Cuvrent assets Debiors Cash at barlg and h ha 16 15,098 287287 13.724 358.531 2,385 372.255 Crnditorn: motsli1n9 wilhin on• year 17 (22.1B21 1160.7161 Nel current assets 280.203 211.539 Totsl assets less cuThent liatHlibe¥ 2.958.493 2,529.547 Credltoys: ama klllng thje aftermore than one year 18 119J.(KW)I Net assets 2ffl.493 2.529.547 Incomo funds Unrestricted ltsThJ5- DESnated ILrds General unreslricled funds 21 2,435036 373.457 2.110,184 419.363 2.80B.493 2.529.547 2.808.493 2.529.54T Thp Lunpany wa5 entitled to exeTrptionlr(Mnthe alit rewire[rwrtrAMrtawd n 5eLtion 477 of the CoTnp3nies Act 2D06. yaar 8ndèd 31 DB¢èmbw 2023. allhtyJoh h8¥ oat undw se¢tr 144 oflh8 ChitYas A¢t 2011. trustees acknowledge their re5pwsiliues for ensuriro"M thecharity keeps xWunT1r records c(nply with sectx)n 386 of kne Act and for weparing arki31 ¥AleThnts whch gNe a and fairmew of stale of affairs of the eDmpany as ai the of the finan¢k81 year ar ofrts iYx)nMng iestxJrcs apr10Th r resour¢É6. includina ils irKom and expendrture. for the ffirral year in accordance with the reqUYnents orsecti5 394 and 395 and othe758 coMy1h ihe ieouirwtnis of the CtrMp8A¢l 2( reiabfvJ toffin•)¢481 siateftwts. so f 8$ 8Fpli&8ble 1¢ the company. The membws have not required the IxThy to Obta an audit of rfs Inar statements underthe Tequiremerts ofthe CoTnp3niÈsAcl 2006. ftsrthe year ID quBsknM in ac¢trdaKÈ wlh 476 These finaTrSal statstnents have EEen prepaRd to cxThpatues subjectto the small (#ynp8nies re9lTI. The finan¢k4 s&iernents wete aPWDved by the LJard of Itust*s and for iswe on 20 September 2024 aThl are red on its ty. MrA B knyagrzak Trt$0 Company ReglstraW¢)n i)8352(W19 19-
POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEUBER 23 2023 2022 Cash llowsfrom opornung aCtlt10S 333.340 fA)6.605 Inv•$tlng actlvOt1•8 Pwchase ofIgIe fixed asset RepayMantofinvMl loan$ r8cei¥aLI8¥ 4.(3) (.040} 2.300 132 Inleresl recav& 1.499 Ilfrt cash used I Irwesung aCtltIeS 1689.6081 Flnen¢lng a¢tMtI¢s Proceeds froTn b)[rOlI5 150.000 IIEt cash (Ltsed InygeTrerated frcqnfknanclThJ activiti 150.QK,O Net IrJBGrvaseifirtte*se in cash cash •4uivalw 171.2441 66.997 Cash Cash equwdlents at twinThng of 358.531 291.534 Cash and cash equivaents at end of y 287.287 358.531
POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
AOUnt9 pol195
Company irrforrnatio
poli Scouting Asswatiw (UK R8gwl i5 a wvalfy cowny by Jwran19e irvworaled in Engld
and Vlales Icotrpany nutnLEr". 08352(PJ91. a thatity regthred the chatycLVrwTMssTr in England and Wales
IChiy number". 11552881. J S(y)O•d (Cty 045348) The re9L%iÈred office is 2>31 Beavor Lane.
London. W6 9AR.
1.1 A¢eouhtwvJ ¢omiOhtion
The hawe been prAi8red in Ihe thaws Menynndum ar ArtsOfAsl8t. the
COMnES Act 20(, the Chanties a Trust Investme IScollaTrJl kt 2005 Re9ukatiun 8 of the Charities
Accounts IScoUar> Regulabons 20(K las rKled) a[-Ac{XX1ti atKI Re%x>rtity by ChleS. Slalernent of
RecoMended Pracrte 4)plt8bk io
POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 DECEMBER 2023 ACcoUntw pol•e$ (Continued) Tre Associolion is 'elient cn those who Ferfcym ¢vb¢s ITr the Ofi • vdurtsry bg¥s. Trsc semccs are rot valued on Ihe ba51S that Ihty wnol be"s(thr andlh& w (4larvakne wcukj resutt In ovwsialewnl of Ihe value of the dOnatn to ctrArity. 1.5 Expenditue Expenditure 15 rniSed Ilvp is (SInb¥P ONIg to ¥fere£{Wrn to alhird patiy. it is probable Ihal a Iiansler (kf e(xK benefits wll be requ1 In sett1WT. atmj the amount of the 0blpjatK b8 meaFJJred tdwbly. Expenditure is daSsIf by acti¥ty. The costs each actpAly afe rn2de up of the tota of costs 8nd ¥haTed costs. ncludnA support costs ¥01¥ed In undertakirv4 aLlty. Drect Costs attritable to a nqle activity are all(Ked direGUy to that acbwty. Shar1 costs gx>?Intxrte to trKKethan actiwty and support costs %vhi¢h ale ot 8ttribJlab io a Sing are appK¥iKred betweei those ad1vit5 on a basis con5istsnt wilh the use of resource$. Central aff cogs alctsled basis oi ¥enl. and ¢Jeweoatiw charges are alk¢aied on the port of ttE assets use. 1.6 Tanglble flx•d s5s•ts A8setseostir& £0 nKWO arn ca19ed. u$6tul lifè. Tallgib fLYed assets inthaly rrSed * (x>5t 8fKI wbsequentymea5urpd at rast orydluabon, netol deprlatIOn and any itnpairrn&Yt k)sses. D•prlatI)n Is r8¢CwJniS so as kn 11? off th? Cost crf val) of seis r8svJual values ov6r Ih¥ii uul Ir9 on the followry bases.. Flekn Land arKI lkIlg5 Flre$. fftbrvJs & eqiiFwrl 2% stravJht h.ne 1$% DepreatiOn Is tKrtprovidedon the of a refUent tryrafflme unti th2 pr(yd aYnpe. The 9an ¢r Itss¥ lh8 diskwl ofan isd8twm1j as the¢ff8rer• sal& procÈ8d¥ and cBrryng vAIu9 ollhe aryset. a1 15 rec4wwd Stslefjwlolfinwcial activffies. 1.7 Impayrnent of fLxed assets Al ea¢h rewrtng end date, the thartiywievjs ihe cwwrwJ oli6 tsThJible assets whether Ihere Is ndicaln that ¢se Issets have suffered Imparmwrt kw. If any suth lf¢att exists. ts reGovei¥) arnount of osset ted lo4JotNnino Ihe extentoru lrya1ttr k)55 uny!. ReCtyv8rae amount IS Ihe highe, of farvak costs to sdl and Val in use. In &se$sin9 ye in usè. thè eslwraled ru[8¢¥sh fiows are di%(vnled lo Ihwr wes8nl Y81 usF)g a dis¢ounl rate thai r8n8¢ts ¢urr8nt market assessments of the Dme yu2 of rrey?Trd the r(5speak lo asset thethrnales offuture cash lknws have r1 bÈen adjusted. Ifthe retoverabltr aThthni ofan asset i$ethmtedlO be knlhan its Catfyi anNxJnt, the Lnywig amurt of the asstl Is radu¢8d 10 its r8¢overatle amount. inwaiiftt bass 1$ rwri*J IMnlatY in iwTrWlexpenditui&l foi U)a year. unless the r£vant assei is Carl ata re¥aued arnot. in¥1ch case the npairnient k)ss treated as a revaation daSe.
POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 DECEMBER 2023 ACcoUntw pol•e$ (Continued) Reco9nise# imwrnient ksses gre rer5ed rf. erly rf. th¢ Teestyis frrfthe ynp8CTrt loss hevc ceased IcsaFvIy. ¥Vher& an Impairment loss wbsequenty werses. ¢wrI3 am(wnl of t a&set is nueased to Ihe rev6ed eslhThate ot its recoverable thatlhe mcreased rryry a)Unt eoes not eXd tr catryiry amunt thai havè be dtmined h1 no InpainnI1tss$ bÈen rettwised for thè 8s9et yÈ8ts. A rtrversal ofan ImpaThent Itss ts rt¢(wJnised t818vanl assa is in ata revald amtyjnl. in bvhich ¢as6 p rpyprrA nf t. iryaiirrMi 14 trp.alAI H rpwak4Mn irKTrJqp. 1.8 Cash and cash equfvalpr Cash ar cash 1valentS (3th in harNI. arKI dew all1 ilh banks. 1.9 Debtor5 Tr8d$ and Olhw debtors aro r8cognÉed ai th seiyanwi amount aftw8ny dtscMI Qffwed. Prapaymwts are ued al ts aKnt prepaKI rof anytrade Sn15e. 1.10 Lia>ilties Liabilities are rwntsed IheTe ts an 0b1wjatK at Ihe bala[ sheet data as a lt of a past evènL it is probejje ihai a traD¥f¢r of terBfiI 11 be wuired ID se1llE1. and Ihg arrrti of lh8 setuprneni Gan be estimated reliatty. althes are recogni%& al tie amunl Ihat Ihe charity anticipates Il w1 pay to settte the dd)t nt it has rved a5 YTents forwKxl aTKI il rnusl wde. 1.11 Financial knstrumènts The Charity only has fnancial assets 8ThY IratieS of a kind Ihal quify as bas fw)?noal inslrments. Basic financi81 in5tsvments are Inityal renEed * trarwbon and bseq}Y rneawred al they setuereril value. 1.12 Efflwoyee benefits The cost of any unused entiUemBllt rwnise(l in the petKxl inwhKh the eWyeesser¥cesare re1Ved. Ponsions The chanty operates a defi per schEme. the p10n charg2 repreSts the arnnt P3yable by tr ch¥ity to the1Ur In Specte . Cr6tl¢al a¢¢ounlSng •sVm and In Ihe apICatiOn of Ihe chariiy's acc(MJitw Ihe TeeS are rUl[l to makewgJetnents. estirnaies ar assumplx)ns aUt1he carrying amurtofassets hablilies that are not rthly appaenl from her SIS. estynales and a5SDcwled based on hLSlo[H e¥wiee CrIaCtO[5 that are ConSered tg be rd8w8nt. A¢bJal rasutts may¢Jrff8r from1h esbfy. The estimates UrerIng asswnpbons e revielved an oryxtvJ b39s. Revisions to arLI)unbng eshmates are rec(yJn15ed in the perK)d in wlmch Ihe esbfftale ts rew5e¢ twe reVtsK affed5 only Ihal pw1, or in the p9ri0d or Ihe re4iSK)n tulure pet5 %vhere the rems affec15 L¥>th rAJ[r1 tulufe period5. Depreoabon Is iwsed cn olu88lul 511 value5 t4 a958ts. D8preCk4Ik rate$ ai8 disdosed in wnt 1.6 arKI Val of assetsin rK)te 15. -23-
POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Dona1k$ and Tot Total funds funds 2023 Donalb)rtsaThl gls Grants 63.407 241,804 271.703 336.519 247.804 34.551 276.657 311.211 608.222 Forthe year erwjed 31 Decernber2W T.3 36.485 564234 608.222 Donations and gift K Jakubows 100.(M)D 100.(QO 71.703 Biel Bros Ltd OtheT 28,853 63.407 28,653 63.407 271.703 Grants r•eèlvabh ¢oreacUvbtlos minisr$IO Spra¥Y zagi3ThnY¢h IMSZ) 87.484 87.484 336.519 Polith Swubng AcIal (Internaball LimilÈd 160.320 160.320 247.804 247.804 336.519 Minisler51wo SpawZagraniczn>th IMSZI g)vernt wtfvomthe Mristy of F(Tryn AfPdirs A legacy ol 4u.4¥S was re(Vj by Pdish k¥)ubng ASsakn IlntematK)t)all L Thrted I h8 leyw in the name of PO$h S<ouliryJ Assock41iJn IUKI Lwntsd. Ptsh knJbrwJ AsxMiaith{UKI Limited is ihts fomÈrnamtrof Poltsh Scoubng Assockgtion Ilnl8rnabonl LYni1 wtch (mginalty wwmpassed Ihe LIK cper¥th)ns. kn 2014 the argasalIanSWWe diwded wrfh the fornt)n of Ptsh slj Assouknns IUK Regionl Lwnited NJI Ihe scout cpnlres in Ihe UK werp traThsfetred lo SC19 ASSLn (UK Regwjnl LKnited and thea(kninistral ve building in Beavtsr Le remained In the OT)erstNp of Pdi%h 11ntematThIl rted. Ilwas thereforè agre1 by the Itustees of PolL%h Scoulry ACiDn Ilnlernabonal Litrdled thal two thiTrJs of th8 gary, which amounts to £1.320. ¥¥as donated lo Pdish AssctytKxl IUK Regk)nl Liffiied lo be 8$ a restncted grant. -24-
POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Chpr#ablo a¢thlts Jambjr subsP1K$ 18. 27.087 103.543 3.524 30.&55 95.7T4 3.1 c(r8eS 152.804 129.790 otmrtrddliig activlt*s Untsstriebd Unrtr$tsi¢tèd hJnd¥ lund$ eneral general 2023 IncKlental rental irt(Mnè GUWJE sh)p 9,342 13,585 13,027 Othwtradiry acfiibes 22,927 21.113 VMOn18 unr•5tr1ct Unr•5tiictpd fund5 lunds nèral 2023 Inieresi r8c8riatAe 1,499 132 Othol inc10 Unrtstrtcied Unrèstyi¢tod funds nds 9oneral gfrn•ral 2023 Olherinetyne 28.042 -25-
POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Rai51rng funds 2W43 Tradin SIiLV al4 uihw co8isulgJS 16.761 11.452 16.761 11.452 chaabl6 a¢tibits•S Jamboree Totsl Annval activthes 2023 Statttosts (see ncde 111 Depreoalion and Renl and rales 18.659 45.W1 5.194 19.375 18.659 45.801 5.194 19.375 32.629 33.184 1.776 8.301 376 14.3 44.934 574 Insurance Heat3 Ivjhl Rapairs and maint84nar Tdephone Trav PDnling. postsge and staknety Sundry expenses Markebng Subs¢npiM)ns to PSA lrtem8Dw DonatliS made Banktherges Jamre eXpeIllUre 17.256 19.689 48.482 1.327 6.868 1.443 33.184 1.T16 8.301 376 279 279 8.590 1.845 276 7.137 1.405 6.149 36.289 293 276 7.137 180.351 7.137 187.488 206.818 GovemarKe rosts lsee n(*e 101 5.457 5.457 7,597 I85.8 7.137 192.945 214.413 Arwtysis by Unrestriclerj knds- gpnera Unrestrthd fLnds. de$vJn8ied Re51rthd Iwds 142280 31.653 11.875 7.137 149.417 31.6S3 11.875 183.287 31.126 185.808 7.137 192.945 214.413
POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 DECEMBER 2023 10 G¢)v•rnan¢e Gosts 2D23 Z022 Auditfees Lland fftsgo 3.9¢9 5,457 Allocaied to.. h8ritsbk activibes 5,457 7.597 The th)ve s¢aW aLYJrifeesof£3.TTI12022.. £3.Wl are trf)th wLI ¢iathn9 of ¥uHluloiy acU15. 11 Ery4Dyees Numbor ofernpty•s The a4rye ThontNy rxJmb2r of during the yearvras". 2023 Nntsr Numb2r Site m8nagws 2023 Wages and salaEs OthpesK)n costs 18.625 14.563 18.659 14.3 There were rx) teSl)Se amLo1 r8rnUtliJnwas £80.OLKI L¥ more. 12 Trustres NoDeaf ihe Tslee5 lur any pel581ed vllth reEwved rernutwalwjn duriTrJ Ihp year. ExpBnses tniallirrfj E1.328 ¥P rp.irtAirsAY tn wx 1ftlPP frr itpms nfrHritP P.x.rrfIl1rP. 13 Taxation The tharity is exettv from taxatiw its because all its (xe E apft charitable pwwses
POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 DECEMBER 2023 14 Tra10[5 £264,78212tr22. £614.234 1 was tr8r¢fcrredfrryn restricted ndS to thcwcralfiy£d 8t8etd¢syneted thjr 910Th9 £91.723{2- £65.1E91 frcrn ur¥6StrKied fi&)ds to refw moVeMts In fixeJ asseis In the year. £nil12022. £35.9691 was trartsftrtr¥J dtisi tundsts uresi[ fuffids to telltct donations rnad8 to Ukra and for a n8sv nant to th8 gupJ&{tyrm. 15 Tanglblo flxed a55ets Frp¥hDkJ landFIxtUr ffttirffjs buiWing6 Cost At 1 jaary 2073 2,410.D80 403.1 106.708 3.021 11.1081 2.516.78B 406.(3 Dw05 N 31 0effr2023 2,813.142 108.621 2.921.763 Deprecialion At 1 Jaary 2023 DepiÉ¢iabon th8rg8d in I year Eliminaied ki respect of ¢Y1SF1$ 157.044 41.736 10.535 11.1081 198.780 45.1 11,1081 At 31 oerr&er2023 192.310 51.163 243.473 Catyng At 31 01)er2023 2,620.832 57.458 2.578.29D At31 Oecert)er2022 2253.D36 64,972 2.318.rJ)8 16 D•btors 2023 2022 Amounts falling due within one w. OtherdÉbiors PreY[ents8d *c[u1 itK¥M 125 14.973 125 13.599 15,098 13.n4 -28-
POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 DECEMBER 2023 17 ¢rfydltws'. amoynts lallingknwithin (Yar 2023 Z022 No¢ Deferred 11,412 150.760 8.745 Acryvals 10.010 22,1W2 160.716 Defetred incotne rdates lo rental irKx and 5ubscriptK)ns fe(%Ned afvan. al is released in the Idl(Jing accounirg Perd. 18 ¢rdltors'. amoynts f•lllngthraftrmgr• than on y 2U23 2022 Notes Loans 150,0 The loan due t> AsSli0n {lnternatior}L1fftd and reaLe by 31 Decernber 2D25 aid bears no Interest 19 M•rnbvrs' Llablllty Every Mtrr oftrE A%soaaIi thidertes to crrributo he&ssets oftrE A5¥80n in eVt of a ndIng LP hilsla rnberry within ye¥rof¢rWj to te a nnÉr. Th& amrthl in gJch an ov8nl may 1 x¢8*d £1.
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POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 DECEMBER 2023 ADptysl¥ 4)f not as¥fyts botweon fvnd Restsicted Total fund$ Fund Le$ at 31 December 2023 represefitr by.. Tangib assets Current as5(11amIthe1 Lory ierm IKqtxlitEs 243.254 ?.203 11MI.IMYJI 2.435.036 2.678.290 ?80.203 1160,IKJOI 313.457 2.435.036 2.808.493 Fund baLaS a 31 Decernber 2022 reprp5ented by". Than91b assets Currenl &ssBtsllloL¥lthEsl 2.109.668 516 2.318.LN)8 211.539 2',1.023 4"9.363 2.110,184 2.529.5¢7 23 Capit31 commitments 2023 2012 Amuunts ¢traded for tl rK)I If slalemehts: Contrxed ltr noi wowded In Ihe fnarKial siat*)ients". RefwtAsMient ofSI Bn¥vets- Phase 3 58.869 s8.1
POLISH SCOUTING ASSOCIATION (UK REGION) LIMITED (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Rdat4d pavty transa¢thS Poli& Scouting Asswatiw I1ntwnatKIl ltsgovwnirwJ tKAtyof wk5h Scouting Asswiatiw worfthM(b. gifted £163.200 bwards the Sl 8riave& tc¥1th a [erE9.375 io¥Ysessentsal rnaintena works at Fentix) from 8 ley8ty asde181 In nc 3. 25 Ca$h ggn•ratad from opgratirrf 2023 Suyrlus trlhe year 278.946 561.434 AdpJsiments for". Invesbnenl Ints)rne ffjcoJr¥d In Stsl•m8ntof a¢tivths Depreuatian and iryairmÈnt oftsrNJtle fixed assets 11.4991 45.801 44.YJ4 Mov¢ntS in v)thry coprfal.. Ilncr8a$eVdecrease in dgbtors Irease/(deCreaSe} in cre(l*tys I1rease In defewed inc(The 11.3741 1.2fj5 10.201 19241 413 Cash gOeated fwoffl opBwatiLVW 333.340 606.fy)5
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