**REGISTERED CHARITY NUMBER: 1168588** Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 August 2020 for ABC Polish Saturday School in Poole Marie Braine & Co Chartered Certified Accountants Telephone House 18 Christchurch Road Bournemouth Dorset BH1 3NE ABC Polish Saturday School in Poole Contents of the Financial Statements for the Year Ended 31 August 2020 ||Page| |---|---| |Report of the Trustees|1| |Independent Examiner's Report|2| |Statement of Financial Activities|3| |Balance Sheet|4| |Notes to the Financial Statements|5 to 7| |Detailed Statement of Financial Activities|8| ABC Polish Saturday School in Poole ## Report of the Trustees for the Year Ended 31 August 2020 The trustees present their report with the financial statements of the charity for the year ended 31 August 2020. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 1168588 ## **Principal address** Boscombe Link 3-5 Palmerston Road Bournemouth BH1 4HN ## **Trustees** J Kulczycki Mrs S Wielgosz-Chojnacka Mrs K Kruczek-Christian Mrs J Gzyl Mrs S Graczyk Mrs E Erdmann B Milcarz D Dobies - appointed 19.10.19 ## **Independent examiner** Marie Braine & Co Chartered Certified Accountants Telephone House 18 Christchurch Road Bournemouth Dorset BH1 3NE ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a constitution and constitutes a charitable incorporated organisation. ## **Risk management** The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Approved by order of the board of trustees on 14 September 2020 and signed on its behalf by: J Kulczycki - Trustee Page 1 Independent Examiner's Report to the Trustees of ABC Polish Saturday School in Poole I report on the accounts for the year ended 31 August 2020, which are set out on pages three to seven. ## **Responsibilities and basis of report** As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). I have examined your charity's accounts as required under section 145 of the Charities Act 2011 ('the Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. My role is to state whether any material matters have come to my attention giving me cause to believe: 1. that accounting records were not kept as required by section 130 of the Act; or 2. that the accounts do not accord with those records; or 3. that the accounts do not comply with the accounting requirements of the Act; or 4. that there is further information needed for a proper understanding of the accounts. ## **Independent examiner's statement** I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission I have found no matters that require drawing to your attention. Marie Braine FCCA Marie Braine & Co Chartered Certified Accountants Telephone House 18 Christchurch Road Bournemouth Dorset BH1 3NE 14 September 2020 Page 2 ABC Polish Saturday School in Poole ## Statement of Financial Activities for the Year Ended 31 August 2020 |31.8.20
Unrestricted
fund
Notes
£
**INCOMING RESOURCES**
**Incoming resources from generated funds**
Voluntary income
2,067
**Incoming resources from charitable activities**
Teaching
28,652
**Total incoming resources**
30,719
**RESOURCES EXPENDED**
**Charitable activities**
Teaching
30,418
**NET INCOMING/(OUTGOING)**
**RESOURCES**
301
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
456
**TOTAL FUNDS CARRIED FORWARD**
757|31.8.19
Total
funds
£
3,263
31,764
35,027
35,774
(747)
1,203
456| |---|---| The notes form part of these financial statements Page 3 ABC Polish Saturday School in Poole ## Balance Sheet ## At 31 August 2020 |||31.8.20|31.8.19| |---|---|---|---| |||Unrestricted|Total| |||fund|funds| ||Notes|£|£| |**CURRENT ASSETS**|||| |Cash at bank||1,457|1,356| |**CREDITORS**|||| |Amounts falling due within one year|4|(700)|(900)| |**NET CURRENT ASSETS**||757|456| |**TOTAL ASSETS LESS CURRENT**|||| |**LIABILITIES**||757|456| |**NET ASSETS**||757|456| |**FUNDS**|5||| |Unrestricted funds||757|456| |**TOTAL FUNDS**||757|456| The financial statements were approved by the Board of Trustees on 14 September 2020 and were signed on its behalf by: J Kulczycki -Trustee The notes form part of these financial statements Page 4 ABC Polish Saturday School in Poole Notes to the Financial Statements for the Year Ended 31 August 2020 ## **1. ACCOUNTING POLICIES** ## **Accounting convention** The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities. ## **Incoming resources** All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. ## **Resources expended** Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **2. TRUSTEES' REMUNERATION AND BENEFITS** ## **3.** |Trustees' salaries
**Trustees' expenses**
Trustees' expenses
**STAFF COSTS**
Wages and salaries
The average monthly number of employees during the year was as follows:
Teachers|31.8.20
£
2,320
31.8.20
£
2,660
31.8.20
£
11,490
31.8.20
15|31.8.19
£
2,710
31.8.19
£
2,490
31.8.19
£
12,785| |---|---|---| |||31.8.19
14| No employees received emoluments in excess of £60,000. Page 5 ABC Polish Saturday School in Poole Notes to the Financial Statements - continued for the Year Ended 31 August 2020 ## **4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** ||||31.8.20|31.8.19| |---|---|---|---|---| ||||£|£| ||Other creditors||700|900| |**5.**|**MOVEMENT IN FUNDS**|||| ||||Net movement|| |||At 1.9.19|in funds|At 31.8.20| |||£|£|£| ||**Unrestricted funds**|||| ||General fund|456|301|757| ||**TOTAL FUNDS**|456|301|757| ||Net movement in funds, included in the above are as follows:|||| |||Incoming|Resources|Movement in| |||resources|expended|funds| |||£|£|£| ||**Unrestricted funds**|||| ||General fund|30,719|(30,418)|301| ||**TOTAL FUNDS**|30,719|(30,418)|301| ||**Comparatives for movement in funds**|||| ||||Net movement|| |||At 1.9.18|in funds|At 31.8.19| |||£|£|£| ||**Unrestricted Funds**|||| ||General fund|1,203|(747)|456| ||**TOTAL FUNDS**|1,203|(747)|456| |||||| ||Comparative net movement in funds, included in the above are as follows:|||| |||Incoming|Resources|Movement in| |||resources|expended|funds| |||£|£|£| ||**Unrestricted funds**|||| ||General fund|35,027|(35,774)|(747)| ||**TOTAL FUNDS**|35,027|(35,774)|(747)| Page 6 ABC Polish Saturday School in Poole Notes to the Financial Statements - continued for the Year Ended 31 August 2020 ## **5. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined position is as follows: |At
**Unrestricted funds**
General fund
**TOTAL FUNDS**|Net movement
1.9.18
in funds
At 31.8.20
£
£
£
1,203
(446)
757
1,203
(446)
757|Net movement
1.9.18
in funds
At 31.8.20
£
£
£
1,203
(446)
757
1,203
(446)
757| |---|---|---| |||757| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: ||Incoming|Resources|Movement in| |---|---|---|---| ||resources|expended|funds| ||£|£|£| |**Unrestricted funds**|||| |General fund|65,746|(66,192)|(446)| |**TOTAL FUNDS**|65,746|(66,192)|(446)| Page 7 ABC Polish Saturday School in Poole Detailed Statement of Financial Activities for the Year Ended 31 August 2020 |**INCOMING RESOURCES**
**Voluntary income**
Donations
**Incoming resources from charitable activities**
School fees
**Total incoming resources**
**RESOURCES EXPENDED**
**Charitable activities**
Wages
Books and materials
**Support costs**
**Management**
Trustees' salaries
Trustees' expenses
Sundries
Classroom rent
Training
Accountancy
**Finance**
Bank charges
**Total resources expended**
**Net income/(expenditure)**|31.8.20
£
2,067
28,652
30,719
9,170
4,141
13,311
2,320
2,660
4,011
7,380
30
700
17,101
6
30,418
301|31.8.19
£
3,263
31,764
35,027
10,075
2,293
12,368
2,710
2,490
6,445
10,707
147
900
23,399
7
35,774
(747)| |---|---|---| This page does not form part of the statutory financial statements Page 8