The Polish Ex-Combatants Association in Great Britain Trust Fund
240 King Street London W6 0RF
Report and Financial Statements
Year Ended 31[st] March 2024
Charity registration number 249509
The Polish Ex-Combatants Association in Great Britain Trust Fund
Page Contents 1 Contents 2 Legal and administrative information 3 & 4 Trustees’ report 5 & 6 Independent examiner’s report 7 Statement of financial activities 8 Balance sheet 9 to 12 Notes forming part of the financial statements
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The Polish Ex-Combatants Association in Great Britain Trust Fund
Legal and administrative information
Trustees
Mr Eugeniusz Niedzielski
Mr Jacek Bernasinski
Mr Krzysztof de Berg
Mr Edmund Szymczak (Deceased 17[th] August 2023)
Mr Czeslaw Maryszczak (Deceased 3[th] December2023)
Miss Barbara Zofia Orlowska
Mr Marek Straczynski
Mrs Teresa Lakomy
Mr Stanislaw Samek
Ms Celina Kumorek (Appointed 12[th] February 2024)
Ms Zofia Marchewka (Appointed 12[th] February 2024)
Registered Office
240 King Street
London W6 0RF
Independent examiner
Stuart Ryland BSc FCA DChA
Ryland & Co
5 Yeading Avenue, Harrow , Middlesex HA2 9RL
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The Polish Ex-Combatants Association in Great Britain Trust Fund
Report of the Trustees for the year ended 31 March 2024
The Trustees present their report along with the financial statements of the charity for the year ended 31 March 2024.The financial statements have been prepared in accordance with the accounting policies set out on page 8 and comply with the charity’s trust deed and applicable legislation, and the Financial Reporting Standard 102, and the current Charity statement of recommended practice (SORP).
Constitution and objects
The Polish Ex-Combatants Association in Great Britain Trust Fund is constituted under Trust Deed dated first February 1957 and is a registered charity no 249509.The charity is an unincorporated association.
The charity is established for any charitable purpose for the benefit of Poles throughout the world.
Organisation
The trustees who have served during the year and since the year end are set out on page 2. The trustees are elected by governing body of Trust. The trustees constitute the governing body of charity. The trustees meet as and when required to transact the charity’s business.
General
There are no restrictions imposed by the governing document concerning the way in which the charity operates. There are no specific powers or limitations as to the trustees’ authority to make investments.
During the year ended 31 March 2024 the Charity donated £ 30,879 to causes meeting the charity’s objects. In addition £ 6,663 of operating expenses were incurred.
( in year ended 31 March 2023 £ 68,606 was donated to causes meeting the charity’s objects, and £ 9,289 was spent on operating expenses).
Trustees’ responsibilities in relation to the financial statements
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 charity’s financial activities during the year and of its financial position at the end of the year. In preparing those financial statements, the trustees are required to:
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Select suitable accounting policies and then apply them consistently
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Make judgements and estimates that are reasonable and prudent
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State whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the financial statements and
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The Polish Ex-combatants Association in Great Britain Trust Fund Report ofthe Trustees for the year ended 31 Marth 2024 continued Prepare the financial statements on the going concern basis unle55 it is inappropriate to presume that the charity will Continue in business The trustee5 are responsible for keeping accounting records which disclose with reasonable uracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the charlties Att 21NJ6. They are also responsible for safeguarding the assets of the charrty and hence for taklng reasonable steps forthe preventlon and detection of fraud and other irregularities. Approved by trustees and signed on their behalf by: Trustee 28th November 2024 Bafbara Orlowska
The Polish Ex-Combatants Association in Great Britain Trust Fund
Report of the independent examiner
To the Trustees of the Polish Ex-Combatants Association in Great Britain Trust Fund
I report on the accounts of the Trust for the year ended 31[st] March 2024 which are set out on pages 7 to 12
Respective responsibilities of trustees and independent examiner
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity is preparing accounts on the accruals basis and I am qualified to undertake the examination by being a qualified member of The Institute of Chartered Accountants in England and Wales.
It is my responsibility to:
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examine the accounts under section 145 of the Charities Act 2011
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To follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act
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To state whether particular matters have come to my attention
Basis of independent examiner’s report
My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present ‘true and fair view’ and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
1/ Which gives me reasonable cause to believe that in any material respect the requirements
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The Polish Ex-combatants Association in Great Britain Trust Fund Report of the Independent examlner continued To keep accounting records in accordance with section 130 of the 2011 Act To prepare accounts which accord with the accountin8 records and comply with accounting requirements of the 2011 Att have not been met. or 21 To which In my oplnion. attention should be drawn In order to enable a proper understanding of the accounts to be reached Signed 1711112024 Stuart Ryland Bsc FCA DChA
The Polish Ex-Combatants Association in Great Britain Trust Fund
| Statement of financial activities for the year ended 31 March 2024 | Statement of financial activities for the year ended 31 March 2024 | |
|---|---|---|
| Unrestricted funds | Unrestricted funds | |
| 2024 | 2023 | |
| Income from donations | 17,679 | 3,000 |
| Income from investment | 13,032 |
4,431 |
| -Total incoming resources | 30,711 | 7,431 |
| -Total resources expended | ||
| On charitable activities | 37,542 | 77,895 |
| Net movement on fund | (6,831) | (70,464) |
| Balance brought forward | 974,800 | 1.045,264 |
| _______ | _____ | |
| Balance carried to balance sheet | 967,969 | 974,800 |
| ============= | =========== | |
| Balance sheet as at 31 March 2024 | unrestricted reserves |
unrestricted reserves |
| 2024 | 2023 | |
| Royal Bank of Scotland accounts | 967,969 | 974,800 |
| Loan from PCA Ltd | 0 | 0 |
| Deposit | 0 | 0 |
| ____ | ____ | |
| Net assets | 967,969 | 974,800 |
The notes on page 9 to 12 form part of these accounts
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The Polish Ex-Combatants Association in Great Britain Trust Fund
Bank sheet as at 31 March 2024 continued Analysis of unrestricted reserves 2024 2023 £ £ Balance brought forward 974,800 1.045,264 Net movement of fund (6,831) (70,464) Balance at 31 March 2024 967,969 974,800 -------------------- ------------------
Approved by the board of trustees on November 2024 and signed on their behalf by
…………………………………. Trustee Barbara Orlowska
The notes on pages 9 to 12 form part of these accounts
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The Polish Ex-Combatants Association in Great Britain Trust Fund
Notes to financial statement for the year ended 31 March 2024
| Incoming resources | |
|---|---|
| Note 1 | 2024 |
| £ | |
| Ms Markieta Stankiewicz donation | 17,679 |
| Bank interest | 13,032 |
| ------------------------------------------------------------------------------------------- | |
| Total | 30,711 |
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The Polish Ex-Combatants Association in Great Britain Trust Fund
Notes to financial statements for the year ended 31 March 2024 Outgoing resources
Donations
Note 2
2024 £
| DONATIONS Individual Organisations Operating cost Local rent and service charges Traveling Expenses Administration Computer administrator The Polish Daily - adverts Sundries Bank charges Total outgoing |
4045 26834 30879 |
|---|---|
| 3387 133 642 523 905 967 106 6663 |
|
| 37542 |
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The Polish Ex-Combatants Association in Great Britain Trust Fund
Note 3
Notes to financial statements for the year ended 31 March 2024
Incoming resources
| Note 1 | 2023 |
|---|---|
| £ | |
| Mr Romar Hobber donation | 3000 |
| Bank interest | 4431 |
| ---------------- | |
| Total | 7431 |
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The Polish Ex-Combatants Association in Great Britain Trust Fund
Notes of financial statements for year ended 31 March 2024
Outgoing resources
| Notes of financial statements for year ended 31 March 2024 Outgoing resources |
|
|---|---|
| Donations Note 2 Individuals Organisations Operating cost Local rent and service charges Traveling Expenses Administration Computer administrator The Polish Daily - adverts Sundries Members fees to Polonia World Fed. And Trust of PCA Club Bank charges Total outgoing |
2023 £ 16900 51706 68606 |
| 3376 861 1170 940 1540 902 435 65 9289 |
|
| 77895 |
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