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2025-08-31-accounts

Charity registration number 1181738 (England and Wales)

PARENTS' ASSOCIATION OF THE MIKOLAJ REJ POLISH SCHOOL ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

PARENTS' ASSOCIATION OF THE MIKOLAJ REJ POLISH SCHOOL

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees E Piera
P Bielak
M Dembek
M Kut
A Paczes
M Napiorkowska
B Redestowicz
K Rabsztyn
A Ptaszynska (Appointed 23 November 2024)
A Przepiora (Appointed 21 June 2025)
S Shanfari (Appointed 22 November 2025)
Charity registration England and Wales 1181738
Principal address 238-246 King Street
Hammersmith
London
W6 0RF
Independent examiner Darren Harding ACA FCCA DChA
Richard Place Dobson Services Limited
Ground Floor
1-7 Station Road
Crawley
West Sussex
RH10 1HT

PARENTS' ASSOCIATION OF THE MIKOLAJ REJ POLISH SCHOOL

CONTENTS

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

PARENTS' ASSOCIATION OF THE MIKOLAJ REJ POLISH 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 objects of the CIO are to advance and further education for the public benefit in the Polish language, culture, religion, and tradition, in particular, but not exclusively, by:

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

Significant activities

The Mikolaj Rej Polish School is a supplementary school and operates across 28 Saturdays a year, teaching the Polish language, history, and geography. Children also learn about Polish culture. The school caters to pupils from Nursery to Year 12 (ages 3 to 17), preparing students for GCSE and A-Level exams in Polish. The school is based in Chiswick.

The school also undertakes fundraising activities to finance an enriched curriculum and various activities. It relies heavily on parent volunteers to assist with playground duties, fundraising activities, and staffing events.

Achievements and performance Charitable activities

Financial review

The school’s financial policy is to maintain sufficient reserves to enable the school to operate for one year in the event of financial difficulties. During the last school year, we invited the great deal of work and commitment into seeking new sources of funding for our school. We received funding, found new sources of support and our applications were approved. This helped the school maintain financial stability despite rising rental cost and inflation.

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

page 1

PARENTS' ASSOCIATION OF THE MIKOLAJ REJ POLISH SCHOOL

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

Structure, governance and management

The charity’s strategic management is overseen by the trustees, alongside the headteacher. The trustees employ the headteacher, deputy head, teachers, and classroom assistants to deliver the curriculum. Administrative staff (including accounts staff) assist with the running of the school.

The Mikolaj Rej Polish School maintains strong links with the Polish Educational Society (Polska Macierz Szkolna) and shares information about the administration and operation of Polish schools with other similar institutions in London. The charity also works closely with the Polish Scouting Association and St. Andrew Bobola Roman Catholic Church.

Charity constitution

Malgorzata Kut remains as Chair until the AGM in November 2026, when the next Chair was to be elected.

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

E Piera

P Bielak M Dembek M Kut A Kusiak (Resigned 30 June 2025) A Paczes M Napiorkowska B Redestowicz L Ziolkowska (Resigned 30 September 2025) K Rabsztyn A Ptaszynska (Appointed 23 November 2024) A Przepiora (Appointed 21 June 2025) S Shanfari (Appointed 22 November 2025)

Appointment of New Trustees

New trustees are appointed by the existing Board of Trustees in line with the charity’s governing document.

When a vacancy arises, the trustees consider the skills, experience and knowledge needed to support the effective running of the charity.

Suitable candidates are identified through the school community and wider contacts, and are invited to discuss the role and responsibilities before appointment.

New trustees are formally approved by the Board and are provided with relevant information about the charity, its activities, governance responsibilities and financial procedures to support them in carrying out their duties effectively. Trustees have role assigned accordingly to their skills and experience.

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

M Napiorkowska

Trustee Dated:

page 2

PARENTS' ASSOCIATION OF THE MIKOLAJ REJ POLISH SCHOOL

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF PARENTS' ASSOCIATION OF THE MIKOLAJ REJ POLISH SCHOOL

I report to the trustees on my examination of the financial statements of Parents' Association of the Mikolaj Rej Polish 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 (the 2011 Act).

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:

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.

Darren Harding ACA FCCA DChA

Richard Place Dobson Services Limited Ground Floor 1-7 Station Road Crawley West Sussex RH10 1HT Date: ............................

page 3

PARENTS' ASSOCIATION OF THE MIKOLAJ REJ POLISH SCHOOL

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 AUGUST 2025

Unrestricted Unrestricted
funds funds
2025 2024
Notes £ £
Income and endowments from:
Donations and legacies 3 90,280 7,225
Charitable activities 4 87,930 107,842
Other trading activities 5 15,097 12,386
Investments 6 1,455 1,882
Other income 7 234 411
Total income 194,996 129,746
Expenditure on:
Raising funds 8 5,498 9,514
Charitable activities 9 149,097 134,407
Total expenditure 154,595 143,921
Net income/(expenditure) and movement in funds 40,401 (14,175)
Reconciliation of funds:
Fund balances at 1 September 2024 50,796 64,971
Fund balances at 31 August 2025 91,197 50,796

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

page 4

PARENTS' ASSOCIATION OF THE MIKOLAJ REJ POLISH SCHOOL

BALANCE SHEET

AS AT 31 AUGUST 2025

Notes
Fixed assets
Tangible assets
15
Current assets
Debtors
16
Cash at bank and in hand
Creditors: amounts falling due within one
year
17
Net current assets
Total assets less current liabilities
Deferred income
18
Net assets
The funds of the charity
Unrestricted funds
19
2025
£
3,737
133,775
137,512
(33,934)
£
4,462
103,578
108,040
(16,843)
91,197
91,197
91,197
2024
£
248
96,878
97,126
(32,954)
£
824
64,172
64,996
(14,200)
50,796
50,796
50,796

The financial statements were approved by the trustees on

M Napiorkowska Trustee

page 5

PARENTS' ASSOCIATION OF THE MIKOLAJ REJ POLISH SCHOOL

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

1 Accounting policies

Charity information

Parents' Association of the Mikolaj Rej Polish School is a charitable incorporated organisation.

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" 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)". 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.

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.

Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Shop and fundraising income are recognised when the income is received.

School fees and text book income are recognised in the period to which they relate. Any fees received in advance will be deferred to the financial year that they relate to.

page 6

PARENTS' ASSOCIATION OF THE MIKOLAJ REJ POLISH SCHOOL

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

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Resources expended are accounted for on an accruals basis as a liability is incurred.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings

20% Straight Line

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors are recognised at transaction price unless the arrangement constitutes a financing transaction. Financial liabilities classified as payable within one year are not amortised.

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 at transaction price.

page 7

PARENTS' ASSOCIATION OF THE MIKOLAJ REJ POLISH SCHOOL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

(Continued)

1.9 Taxation

The charity is exempt from corporation tax on its charitable activities.

1.10 Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

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 company 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.

3 Donations

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Grants 90,280 7,225

4 Income from charitable activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Unrestricted funds
School trips - 1,375
Services provided under contract 80,976 97,888
Sales of services by beneficiaries 6,954 8,579
87,930 107,842

page 8

PARENTS' ASSOCIATION OF THE MIKOLAJ REJ POLISH SCHOOL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

5 Income from other trading activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising events 11,399 8,367
Shop income 3,698 4,019
Other trading activities 15,097 12,386
6 Income from investments
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 1,455 1,882
7 Other income
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Other income 234 411
8 Expenditure on raising funds
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising and publicity
Other fundraising costs 5,498 9,514

page 9

PARENTS' ASSOCIATION OF THE MIKOLAJ REJ POLISH SCHOOL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

9 Expenditure on charitable activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Direct costs
Staff costs 72,073 80,139
School supplies 9,583 4,402
Gifts & Prizes 5,878 6,239
School trips 775 832
Equipment 815 228
Donations 250 527
Textbooks 14,503 6,037
Training costs 358 -
Talent show 1,214 1,898
Insurance 3,180 2,857
Rent 26,051 20,688
DBC checks 941 443
Sundry expenses 463 537
136,084 124,827
Share of support and governance costs (see note 10)
Support 5,709 4,393
Governance 7,304 5,187
149,097 134,407
Analysis by fund
Unrestricted funds 149,097 134,407
Support costs allocated to activities
Unrestricted Total
funds
2025 2024
£ £
Depreciation 2,832 1,115
Kitchen costs - 166
Software costs 1,977 957
Subscriptions 900 2,155
Governance 7,304 5,187
13,013 9,580

10 Support costs allocated to activities

page 10

PARENTS' ASSOCIATION OF THE MIKOLAJ REJ POLISH SCHOOL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

10
Support costs allocated to activities
Governance costs comprise:
Independent examination fees
Accountancy
Management fees
Grant writing costs
11
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
Depreciation of owned tangible fixed assets
(Continued)
2025
2024
£
£
3,180
3,119
180
62
1,948
2,006
1,996
-
7,304
5,187
2025
2024
£
£
3,180
3,119
2,832
1,115
(Continued)
2025
2024
£
£
3,180
3,119
180
62
1,948
2,006
1,996
-
7,304
5,187
2025
2024
£
£
3,180
3,119
2,832
1,115
5,187
2024
£
3,119
1,115

12 Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year, but 6 of them were reimbursed a total of £1,526 travelling expenses (2024 - None were reimbursed).

13 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
42 42
Employment costs 2025 2024
£ £
Wages and salaries 72,073 80,139

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

Remuneration of key management personnel

There are no key management personnel which received a salary.

14 Taxation

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

page 11

PARENTS' ASSOCIATION OF THE MIKOLAJ REJ POLISH SCHOOL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

15
Tangible fixed assets
Cost
At 1 September 2024
Additions
At 31 August 2025
Depreciation and impairment
At 1 September 2024
Depreciation charged in the year
At 31 August 2025
Carrying amount
At 31 August 2025
At 31 August 2024
16
Debtors
Amounts falling due within one year:
Other debtors
Prepayments and accrued income
17
Creditors: amounts falling due within one year
Other creditors
Accruals
18
Deferred income
Other deferred income
Fixtures and
fittings
£
7,564
6,470
14,034
6,740
2,832
9,572
4,462
824
2025
2024
£
£
3,310
-
427
248
3,737
248
2025
2024
£
£
30,574
29,774
3,360
3,180
33,934
32,954
2025
2024
£
£
16,843
14,200
Fixtures and
fittings
£
7,564
6,470
14,034
6,740
2,832
9,572
4,462
824
2025
2024
£
£
3,310
-
427
248
3,737
248
2025
2024
£
£
30,574
29,774
3,360
3,180
33,934
32,954
2025
2024
£
£
16,843
14,200
14,034
6,740
2,832
9,572
4,462
824
2024
£
-
248
248
2024
£
29,774
3,180
32,954
2024
£
14,200

page 12

PARENTS' ASSOCIATION OF THE MIKOLAJ REJ POLISH SCHOOL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

18 Deferred income

(Continued)

Deferred income is included in the financial statements as follows:

Deferred income is included within:
Shown as deferred income on the face of the balance sheet
Movements in the year:
Deferred income at 1 September 2024
Released from previous periods
Resources deferred in the year
Deferred income at 31 August 2025
2025
£
16,843
14,200
(14,200)
16,843
16,843
2024
£
14,200
20,098
(20,098)
14,200
14,200

The deferred income relates to school fees for the following academic year.

19 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 September Incoming Resources At 31 August
2024 resources expended 2025
£ £ £ £
General funds 50,796 194,996 (154,595) 91,197
Previous year: At 1 September Incoming Resources At 31 August
2023 resources expended 2024
£ £ £ £
General funds 64,971 129,746 (143,921) 50,796

20 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

page 13