REGISTERED CHARITY NUMBER: 1168588
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 August 2021
for
ABC Polish Saturday School in Poole
Marie Braine & Co Telephone House 18 Christchurch Road Bournemouth BH1 3NE
ABC Polish Saturday School in Poole
Contents of the Financial Statements for the Year Ended 31 August 2021
| 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 | 8 |
| Detailed Statement of Financial Activities | 9 |
ABC Polish Saturday School in Poole
Report of the Trustees
for the Year Ended 31 August 2021
The trustees present their report with the financial statements of the charity for the year ended 31 August 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1168588
Principal address
4 Old Dairy Close Poole BH15 3EW
Trustees
J Kulczycki Mrs S Wielgosz-Chojnacka Mrs K Kruczek-Christian Mrs S Graczyk (resigned 1.9.20) Mrs J Gzyl (resigned 1.9.20) Mrs E Erdmann B Milcarz D Dobies Mrs J Richards (appointed 11.11.21)
Independent Examiner
Marie Braine & Co Telephone House 18 Christchurch Road Bournemouth BH1 3NE
Approved by order of the board of trustees on 25 November 2021 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
Independent examiner's report to the trustees of ABC Polish Saturday School in Poole
I report to the charity trustees on my examination of the accounts of ABC Polish Saturday School in Poole (the Trust) for the year ended 31 August 2021.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Marie Braine FCCA Marie Braine & Co Telephone House 18 Christchurch Road Bournemouth BH1 3NE
25 November 2021
Page 2
ABC Polish Saturday School in Poole
Statement of Financial Activities for the Year Ended 31 August 2021
| 31.8.21 | 31.8.20 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 2,657 | 2,067 | |
| Charitable activities | |||
| Teaching | 26,405 | 28,652 | |
| Total | 29,062 | 30,719 | |
| EXPENDITURE ON | |||
| Charitable activities | |||
| Teaching | 29,362 | 30,418 | |
| NET INCOME/(EXPENDITURE) | (300) | 301 | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 757 | 456 | |
| TOTAL FUNDS CARRIED FORWARD | 457 | 757 |
The notes form part of these financial statements
Page 3
ABC Polish Saturday School in Poole
| Balance Sheet | |||
|---|---|---|---|
| 31 August 2021 | |||
| 31.8.21 | 31.8.20 | ||
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| CURRENT ASSETS | |||
| Cash at bank | 1,207 | 1,457 | |
| CREDITORS | |||
| Amounts falling due within one year | 4 | (750) | (700) |
| NET CURRENT ASSETS | 457 | 757 | |
| TOTAL ASSETS LESS CURRENT | |||
| LIABILITIES | 457 | 757 | |
| NET ASSETS | 457 | 757 | |
| FUNDS | 5 | ||
| Unrestricted funds | 457 | 757 | |
| TOTAL FUNDS | 457 | 757 |
The financial statements were approved by the Board of Trustees and authorised for issue on 25 November 2021 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 2021
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. 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
| 31.8.21 | 31.8.20 | |
|---|---|---|
| £ | £ | |
| Trustees' salaries | 3,899 | 2,320 |
| Trustees' expenses | ||
| 31.8.21 | 31.8.20 | |
| £ | £ | |
| Trustees' expenses | 2,720 | 2,660 |
Page 5
continued...
ABC Polish Saturday School in Poole
Notes to the Financial Statements - continued for the Year Ended 31 August 2021
| 3. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | ||
|---|---|---|---|---|
| Unrestricted | ||||
| fund | ||||
| £ | ||||
| INCOME AND ENDOWMENTS FROM | ||||
| Donations and legacies | 2,067 | |||
| Charitable activities | ||||
| Teaching | 28,652 | |||
| Total | 30,719 | |||
| EXPENDITURE ON | ||||
| Charitable activities | ||||
| Teaching | 30,418 | |||
| NET INCOME | 301 | |||
| RECONCILIATION OF FUNDS | ||||
| Total funds brought forward | 456 | |||
| TOTAL FUNDS CARRIED FORWARD | 757 | |||
| 4. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 31.8.21 | 31.8.20 | |||
| £ | £ | |||
| Other creditors | 750 | 700 | ||
| 5. | MOVEMENT IN FUNDS | |||
| Net | ||||
| movement | At | |||
| At | 1.9.20 | in funds | 31.8.21 | |
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 757 | (300) | 457 | |
| TOTAL FUNDS | 757 | (300) | 457 |
Page 6
continued...
ABC Polish Saturday School in Poole
Notes to the Financial Statements - continued for the Year Ended 31 August 2021
5. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 29,062 | (29,362) | (300) |
| TOTAL FUNDS | 29,062 | (29,362) | (300) |
| Comparatives for movement in funds | |||
| Net | |||
| movement | At | ||
| At 1.9.19 | in funds | 31.8.20 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 456 | 301 | 757 |
| TOTAL FUNDS | 456 | 301 | 757 |
| Comparative net movement in funds, included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 30,719 | (30,418) | 301 |
| TOTAL FUNDS | 30,719 | (30,418) | 301 |
| A current year 12 months and prior year 12 months combined position is as | follows: | ||
| Net | |||
| movement | At | ||
| At 1.9.19 | in funds | 31.8.21 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 456 | 1 | 457 |
| TOTAL FUNDS | 456 | 1 | 457 |
Page 7
continued...
ABC Polish Saturday School in Poole
Notes to the Financial Statements - continued for the Year Ended 31 August 2021
5. MOVEMENT IN FUNDS - continued
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 | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 59,781 | (59,780) | 1 |
| TOTAL FUNDS | 59,781 | (59,780) | 1 |
6. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 August 2021.
Page 8
| ABC Polish Saturday School in Poole | ||
|---|---|---|
| Detailed Statement of Financial Activities | ||
| for the Year Ended 31 August 2021 | ||
| 31.8.21 | 31.8.20 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Gifts | (1) | 1 |
| Donations | 2,658 | 2,066 |
| 2,657 | 2,067 | |
| Charitable activities | ||
| School fees | 26,405 | 28,652 |
| Total incoming resources | 29,062 | 30,719 |
| EXPENDITURE | ||
| Charitable activities | ||
| Wages | 6,935 | 9,170 |
| Books and materials | 1,483 | 4,141 |
| 8,418 | 13,311 | |
| Support costs | ||
| Management | ||
| Trustees' salaries | 3,899 | 2,320 |
| Trustees' expenses | 2,720 | 2,660 |
| Sundries | 3,837 | 4,011 |
| Classroom rent | 9,732 | 7,380 |
| Training | - | 30 |
| Accountancy | 750 | 700 |
| 20,938 | 17,101 | |
| Finance | ||
| Bank charges | 6 | 6 |
| Total resources expended | 29,362 | 30,418 |
| Net (expenditure)/income | (300) | 301 |
This page does not form part of the statutory financial statements
Page 9