2025-08-31-accounts

Charity registration number 1179631 (England and Wales)

WATFORD POLISH SATURDAY SCHOOL

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

WATFORD POLISH SATURDAY SCHOOL

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees	A Clarke
	A Siuciak
	M Dzianott
	A Giemza
	M Salaga
Charity registration	England and Wales	1179631
Principal address	Holywell Community Centre
	Chaffinch Lane
	Tolpits Lane
	Watford
	Hertfordshire
	WD18 9QD
Independent examiner	John Wilson FCA ATII
	Howard Wilson Chartered Accountants
	36 Crown Rise
	Watford
	Hertfordshire
	WD25 0NE

WATFORD POLISH SATURDAY SCHOOL

CONTENTS

	Page
Trustees' report	1 - 2
Statement of trustees' responsibilities	3
Independent examiner's report	4
Statement of financial activities	5
Balance sheet	6
Notes to the financial statements	7 - 13

WATFORD POLISH SATURDAY SCHOOL

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 AUGUST 2025

The trustees present their annual report and financial statements for the year ended 31 August 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Objectives and activities

The object of the charity is the advancement of education for the public benefit in particular but not exclusively in the subjects of the Polish language and culture, traditions and history.

This aim is furthered mainly, but not exclusively, through the running of a supplementary school to prepare children and young people for GCSE exams. Classes are held in Watford, during term time, on Saturday mornings and run from 9am to 1 pm. Most beneficiaries are children, young people and families from this local area. The Trustees may also advance the object through other means as they decide, such as educational activities in the wider community.

The activities include:

• Taking part in the Remembrance Sunday celebrations in Watford

• Organising picnics for School families and friends as well as the local community

• Assembly to celebrate Polish Independence Day and Polish Flag Day

• Fundraising activities including cake sales, dinner and dance events

• Children’s Carnival Ball, Santa Claus and Easter bunny visits

• Trips to Polish Cultural Centre in Hammersmith, London

• Trips to Polish Theatre

• Trip to the Battle of Britain Bunker in Uxbridge and the Polish Memorial in Northolt

• Trip to Aldenham Country Park

• After school activities, including arts club, history club, dance club

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

Significant activities and achievements against objectives

A number of key factors have been noted during the year:

• The Trustees continued to build good relations with the headteacher and staff of the Cherry Tree Primary School.

• It was noted that the overall number of students have slightly decreased. This is in line with the UK’s lowering birth rate trend and also the impact of Brexit on the Polish Community in the UK.

• Number of brand new families who want their children to attend Polish Saturday School have slightly decreased in line with the above. All new parents reported that the School has been recommended to them.

• No changes to the board of Trustees

• The charity has enjoyed a steady numbers of volunteers and teaching assistants, with all staff attending a number of complementary training sessions organised by the school with the aid of outside organisations.

• Overall the charity enjoys low staff turnover. During the year a small number of teaching assistants left with any vacancies having been filled.

• Parents engagement in School’s life have increased

• During the year, the School was able to organise a number of external visits for its students which included:

• Polish Theatre,

• Battle of Britain Bunker and the Polish War Memorial.

• Farm at Aldenham Country Park for the youngest students, to expand their knowledge of the natural world.

• Fun Fair at the end of summer term was a great success.

• 1 -

WATFORD POLISH SATURDAY SCHOOL

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

The Charity activities during the year were the provision of Supplementary Education and encouragement to learning for young people between the ages of three to sixteen.

The School employs both teachers and teaching assistants to teach children and young people of different ages and ensuring high standards of teaching to enable the young people to take their GCSE examination. In addition, the School has a library open to all students and parents.

Financial review

During the year the charity made a deficit of £1,141 (2024 - surplus of £35,558). The balance on reserves at 31 August 2025 was £54,773, (2024 - £55,914 of which £8,929 was restricted funds).

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Major risks

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The charity was established on 21 August 2018.

The trustees who served during the year and up to the date of signature of the financial statements were: A Clarke

A Siuciak M Dzianott A Giemza M Salaga

Recruitment and appointment of trustees

None of the trustees has any beneficial interest in the charity.

The trustees' report was approved by the Board of Trustees.

Agnieszka Giemza

A Giemza

Trustee

10 June 2026

• 2 -

WATFORD POLISH SATURDAY SCHOOL

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 AUGUST 2025

The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.

In preparing these financial statements, the trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgements and estimates that are reasonable and prudent;

• state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

• 3 -

WATFORD POLISH SATURDAY SCHOOL

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF WATFORD POLISH SATURDAY SCHOOL

I report to the trustees on my examination of the financial statements of Watford Polish Saturday School (the charity) for the year ended 31 August 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

• I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011.

• 2 the financial statements do not accord with those records; or

• 3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 financial statements to be reached.

Campbell Wilson

John Wilson FCA ATII

Howard Wilson Chartered Accountants 36 Crown Rise Watford Hertfordshire WD25 0NE 10 June 2026

• 4 -

WATFORD POLISH SATURDAY SCHOOL

STATEMENT OF FINANCIAL ACTIVITIES

(INCLUDING INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31 AUGUST 2025

Unrestricted Restricted funds funds 2025 2025 Notes £ £ Income from: Donations and legacies 3 - 4,402 Charitable activities 4 102,305 - Other trading activities 5 14,058 - Investments 6 7 - Total income 116,370 4,402 Expenditure on: Raising funds 7 12,077 - Charitable activities 8 96,505 13,331 Total expenditure 108,582 13,331 Net income/(expenditure) and movement in funds 7,788 (8,929) Reconciliation of funds: Fund balances at 1 September 2024 46,985 8,929 Fund balances at 31 August 2025 54,773 -	Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 4,402 - 34,872 102,305 111,804 - 14,058 15,696 - 7 5 - 120,772 127,505 34,872 12,077 11,750 - 109,836 88,991 26,078 121,913 100,741 26,078 (1,141) 26,764 8,794 55,914 20,221 135 54,773 46,985 8,929	Total 2024 £ 34,872 111,804 15,696 5
		162,377
		11,750 115,069
		126,819
		35,558 20,356
		55,914

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

• 5 -

WATFORD POLISH SATURDAY SCHOOL

BALANCE SHEET

AS AT 31 AUGUST 2025

2025 Notes £ Current assets Cash at bank and in hand 75,579 Creditors: amounts falling due within one year 13 (20,806) Net current assets The funds of the charity Restricted income funds 15 Unrestricted funds 16	2024 £ £ 84,953 (29,039) 54,773 - 54,773 54,773	£ 55,914
		8,929 46,985
		55,914

The financial statements were approved by the trustees on 10 June 2026

Agnieszka Giemza

A Giemza Trustee

• 6 -

WATFORD POLISH SATURDAY SCHOOL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

Charity information

Watford Polish Saturday School is an unincorporated charity.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are funds received which can only be used for the specific purpose as laid out by the donor. Expenditure which meets this criteria is identified to the fund. The aim and use of each restricted fund is set out in the note to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

1.5 Expenditure

Resources expended are included in the Statement of Financial Activities on an accruals basis inclusive of VAT.

• 7 -

WATFORD POLISH SATURDAY SCHOOL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

(Continued)

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.7 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

• 8 -

WATFORD POLISH SATURDAY SCHOOL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

3 Income from donations and legacies

		Restricted		Restricted
		funds		funds
		2025		2024
		£		£
	Grants	4,402		34,872
	Grants
	Polish Government Grant	4,566		34,872
	Other	(164)		-
		4,402		34,872
4	Income from charitable activities
		Unrestricted		Unrestricted
		funds		funds
		2025		2024
		£		£
	School fees	102,305		111,804
5	Income from other trading activities
		Unrestricted		Unrestricted
		funds		funds
		2025		2024
			£	£
	Fundraising events	4,328		5,317
	Shop income	9,730		10,379
	Other trading activities	14,058		15,696
6	Income from investments
		Unrestricted		Unrestricted
		funds		funds
		2025		2024
			£	£
	Interest receivable		7	5

• 9 -

WATFORD POLISH SATURDAY SCHOOL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

7 Expenditure on raising funds

		Unrestricted	Unrestricted
		funds	funds
		2025	2024
		£	£
	Fundraising and publicity
	Staging fundraising events	12,077	11,750
8	Expenditure on charitable activities
		2025	2024
		£	£
	Direct costs
	Staff costs	59,780	57,191
	Training	1,230	1,605
	Premises costs	31,465	35,778
	Insurance	478	517
	School trips	6,170	5,621
	Office costs	5,897	9,017
	Computer costs	2,415	2,912
	Travel	571	988
	General expenses	538	-
	Bank charges	171	464
	Governance costs	1,121	976
		109,836	115,069
	Analysis by fund
	Unrestricted funds	96,505	88,991
	Restricted funds	13,331	26,078
		109,836	115,069
9	Net movement in funds	2025	2024
		£	£
	The net movement in funds is stated after charging/(crediting):
	Fees payable for the independent examination of the charity's financial
	statements	1,121	976

10 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

• 10 -

WATFORD POLISH SATURDAY SCHOOL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

11 Employees

The average monthly number of employees during the year was:

	2025	2024
	Number	Number
Education services	34	31
Employment costs	2025	2024
	£	£
Wages and salaries	59,780	57,191

There were no employees whose annual remuneration was more than £60,000.

12 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

13 Creditors: amounts falling due within one year

Notes Deferred income 14 Other creditors Accruals Deferred income Other deferred income Deferred income is included in the financial statements as follows: Deferred income is included within: Current liabilities	2025 £ 18,602 1,184 1,020 20,806 2025 £ 18,602 2025 £ 18,602	2024 £ 28,120 - 919
		29,039
		2024 £ 28,120
		2024 £ 28,120

14 Deferred income

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WATFORD POLISH SATURDAY SCHOOL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

14	Deferred income		(Continued)
		2025	2024
		£	£
	Movements in the year:
	Deferred income at 1 September 2024	28,120	26,696
	Released from previous periods	(28,120)	(26,696)
	Resources deferred in the year	18,602	28,120
	Deferred income at 31 August 2025	18,602	28,120

Deferred income relates to fees received in advance of the next academic year.

15 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

	At 1	Incoming	Resources	At 31 August
	September	resources	expended	2025
	2024
	£	£	£	£
Polish Government Grants	8,929	4,402	(13,331)	-
Previous year:	At 1	Incoming	Resources	At 31 August
	September	resources	expended	2024
	2023
	£	£	£	£
Polish Government Grants	-	34,872	(25,943)	8,929
Memorial Plaque Fund	135	-	(135)	-
	135	34,872	(26,078)	8,929

The grants from the Polish Government were to fund salaries and classroom expenses.

The Memorial Plaque Fund is for a remembrance plaque for the Polish community in Watford.

• 12 -

WATFORD POLISH SATURDAY SCHOOL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

16 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

	At 1	Incoming	Resources	At 31 August
	September	resources	expended	2025
	2024
	£	£	£	£
General funds	46,985	116,370	(108,582)	54,773
Previous year:	At 1	Incoming	Resources	At 31 August
	September	resources	expended	2024
	2023
	£	£	£	£
General funds	20,221	127,505	(100,741)	46,985
Analysis of net assets between funds
		Unrestricted	Restricted	Total
		funds	funds
		2025	2025	2025
		£	£	£
At 31 August 2025:
Current assets/(liabilities)		54,773	-	54,773
		54,773	-	54,773
		Unrestricted	Restricted	Total
		funds	funds
		2024	2024	2024
		£	£	£
At 31 August 2024:
Current assets/(liabilities)		46,985	8,929	55,914
		46,985	8,929	55,914

17 Analysis of net assets between funds

18 Related party transactions

There were no disclosable related party transactions during the year.

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Watford Polish Saturday School 2025

Final Audit Report

2026-06-16

Created: 2026-06-12 By: Campbell Wilson ([e-mail]) Status: Signed Transaction ID: CBJCHBCAABAABePv7FkOZJ1pZgZLzbU-WByV1tTK2FB2

"Watford Polish Saturday School 2025" History

Document created by Campbell Wilson ([e-mail])

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Document emailed to Aga Giemza ([e-mail]) for signature

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Signer Aga Giemza ([e-mail]) entered name at signing as Agnieszka Giemza

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Agreement completed.

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