LEWISHAM POLISH CENTrE CHARITY NUMBEK. 264998 TRUSTEEV REPORT AND FINAMCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 LEWISHAM POLISH CENTRE Flnancial *atem•nts Yearended 31 March 2024 Trustogs. annual report Independent •xamln•rf$ rnportlc Stat•m•nl of flnanclaladlvltles Statèment of finan¢lalposltlon Notes to the flnanclalstatgmon LE￿SHAm POLISH CENTRE TTustses'Annual R¢port Year8ndeesAtt2011.the 8pOJ"cabie Ch8rit*s lAC￿U[bt5 and Reports) Regulavons. aThJ the pmv4$fr0nsof the Twst Deed. Theyare aLso responsible forsafeguardirrfthe assets of the charityand hellGe lor takingreasonable Stepsforthe prweniion and deieciion of Iraud 8nd other iryeeuiarrtÈes. The trustee Tomaszzarwki HonoraryTreasufer LEWISHAM POLISH CENTrE Independent Examlnei's ReporttotheTru5tees of LEWISHAM POLISH CENTRE Yearended 31 March 2 I reportto the trustees on my examlnation of th¢ flnan¢lol¥tatemerrts of LEWISHAM POLISH CENTRE Ilhe charlWI for ihe year ended 31 March 2024. Responslbllltles and basls of report As the tTUStee5 of the chaTttyyou are iesponslble forthe prèparation of the financial statements in accordance wtth the Tequirements otthe CharktiesAct 2011 Ilhe Act'l. I report In respect of my examination of the charity'sfinancial statements carrted oui under sectlon 145 of the 2011 kt and In cal￿ng out my examlnatlon I have followed authe appllcable Dlrectlons given bythe Charity Commlsslon undersectlon 14515llbl of ihe Act. Indep•nd•nl examlner's statement have completed my examlnation. I confirm that no material matters have come to my attention in connection wilh the examlnatlon em'ng me cause to believe that In any m￿e￿al reskwr. l accounting records were not kept in respect of the charity as required by Section 130 ofthe 2 the financial statements do not accord w5thihose records- or 3 the flnancial slatements do not comptywith the applicable requirements concernlngthe form and content of accounts set out in the Charities (Accounts and Reports) Regulalions 2008 other than any requlrem8ntthat the accounts gsve a Irue and falr, vlewwhich Is not a matter consldered as part of an Independent examlnaiion. I have no concern5 and have come aeross no other matters in connection with the examination to which atte ion should be drawn in this report in orderto enable a proper understsndingof the accounts be reached Urszuia Z Independ ka DOTTAX LTD 25 Danvers Avenue, London Engiand,SWII IAU LEWISIIAM POLISH GENTRE Slatementof FlnandalA¢lMtles Yeareniled 31 Mar¢h 2024 2023 Unrestrlcted fund5 Totallunds£ Totalfunds £ Note Incom* and endovmi•m$ Donatlon5 and iegacles Charitable actiwties 51.746 4.985 16,684 Investment income 8,008 Other income Total incom¢ 27,039 59.754 Exp•ndlt￿r¥ Expenditure raisingfunds: Costs of raisingdonations and I, Invesiment mana£ementC05ts ExpenditUFe on chariiable acthe Other expendr(ure44glp Ukralne Dèprecialion of tangible fixed assets Totalexpendllure 2.000 16.529 4,958 195 15.811 1.350 99.567 478 117.401 io.ii 478 23. N*t Incom• 3,074 -57.647 Othor rècognlsed galn$ and losses Other galnslllossesl use¥ defined I Net mov8ment In funds 3,074 -57.647 Reconelllatlon of funds Totalfunds broughtfo￿ard 71.782 71,782 129.429 Total funds earrledtorward 71.782 74857 71.782 The statement otfinancial actmiies Includes au gains and 10$5es recognised in theyear. ALI income and expenditure derNe from continuingacti￿tles The notes on pages 6t0 12form part ofthese financial ￿ateMents. LEWISHAN POLISH CEPURE Statem￿t01 Flnan¢lal Posrtlo 31 March 2024 2024 2023 Nole Fixed assets 16 3.719 Tangiblelixed assets CuTrent assets Cash ai bank and in hanL1 32￿3 29.412 Credltors: amourts talung duewllhln one yeaf 17 IR50 Net current asset5 74.857 71.782 Total assets less curr•nt Uabllltl•s Net assets 74.857 71,782 Funds of tho charlty Unfestricted funds 74,857 74,857 71,782 71,782 Totalcharltyfund5 Thesellnanclalst*ements were appToved byihe board of Irustees and authorise(J forlssuè on .21 December 2024, and are Signed on behalfof the board by: Agnieszka Loka Chairperson The notes on pages 6 to 12 fomi partofthese financial statements. LEWISHAM POUSH CENTRE Note$toth* Flnancialststements Yearended31 Mar¢h2ty24 l Genefallnfonnatlon The charrtylsa publlc befiefftentrty and a reg(srefed charfjty in England and Wales and is unincorporated.The addre5sof the principaloffice is8WaLdram Park Road. LEWISHAM. London, SE23 2PN. Enoand. 2 Sts1grn•ntof compUanc• These financialstatemerts have been prepared in comptiancewith FRS 102. Vhe Financlal Reportingstsndard apP￿Cable iTrthe UK and the Republic of Ireland',Ihe Statement ol Recommended Pra¢ri¢e app￿"Cable1OchariIleS pfeparongthelraccounts in accordaTrcewith the FinancialReportingStsndard appbcable inthe UK and Repubuc oflreiand IFRS 1021 Icharftiès SORP IFRS 10211 and the CharitiesAc12011 3 A¢¢ountingpolicioS Basls of Wepar￿10 The linancial staternents have been prepared on thehi5toricalco&basfjs, asmodffied tythe Tevaluation of certainthnancialassets and lÉabilitiesand irNe5trnent properties measured at fair value through income or expendfture. The tlnanclalstatements are prepareil in sterlin& which isthe fun¢tsonalcurreneyof the efflry. Golngconcern There are no material un¢ertaiMtes ab¢)utthe charitys abilitytocontinue. Fund aeeounting Unrestricted lundsareavaliatrAeloruseatthÈdiscretion of the1Justsestofurther8nyofthe ¢harity$ puip05es. De5ignatedfundsare unrestricted fundseam)athed byihetru￿eesIorPartlcuIarfUEUre projector commitment. ReStrI￿ed fundsare subjectedto restrifflbons ontheirexpenditure deCLa￿d bythe donor or through treterm5 Qtan appeaL and laiiinto one of sub-¢lasses- restricted inGomefunds or endowmentyunds. LEWSHAM POUSHCENIRE t•Stoth8 Flnandaistalomertsleormwj YeaFended31 ma￿h2o211 3 ACC￿￿ti￿PolitIes I¢Mll¢)uedi 211rtomireresoureesare included in thestatern*offinartiaixtpthswthen en¥irtem*)thas passed lOthÈchaiI￿, 11 isvubaNethatthee¢￿Dr￿￿rt￿nefftS asso¢latedv&ithV￿tra￿saCtion￿lll fiowtothe charityand theamountcanberd1a￿Measu[ed.Tr￿f[iI￿￿ry5￿fflcpjknCIesare appl￿￿ pa￿cular¢O[egor￿¥of5￿L¥n l incc*nÈfrorndonaOon$orgrantsis recOg￿$¢a￿henthw8l8￿ld￿0tcntiilernenttrlthe tt. rec*pt4s w1)baLts￿d￿saMrm￿t•n￿em￿Wr2fj rthLMy. 2 le￿1￿me15r￿oty$*J￿￿en receirrtiSV0Dab￿a[xI￿ntiqe$labti$￿*5. 3 Snt(XnefroMdot)a￿g{X)ts ￿ measured *tt*tsirvaiueoftheg0odsun￿ss1his is imkYactit811omeasurereiabiy. in¥bttrhcasethÈ*￿e￿%der￿eo frtynihe co$itotheoonor ortheestsmated resalevalue. fknnated facibtie5 andseThkesarerttW￿ed in tr*&cwnts rete1¥e￿ rfthevalL*canl*reb"ablYme￿Ure¢. Noamounts are inciudeotorthe Contribution ofgw*ralvoiunts*. 4 lrtotDefrLYncontyacis Iotthe5UPPiyOtserw¢e5 151Ecwiseo*7ththedÈ￿ry0[the comracMseTrice.This is t&S￿￿eda$ unresmwjfvnds unlessthere is acontractual requir￿EntIorltt0tsÈspe￿t0na partiCu￿rpUrr#)se3ndr*IUM￿d rfunspenL in**Khtsas8 1tmayteredar￿Ia5 roStric￿. R￿￿(esexptn￿Po ExpÈnditureis retodnisedon aTratttUaLsba5isas8 Uabitstyi% incur￿.£MDendrtUreknt￿any VATwhich cannot ￿lUlly[eC0￿e￿. atyj i*cia55È￿ Und￿¥￿&1￿gsQImesl3temerrt0f linanclaEaCttyityesio￿k¢Tr It reL•tes l expenditureon FaisingfundginciudesthèeostsofaUfundraisineaclTkn4¢rt nLY4charftsbie tradingactNitiÉs. andthe 5ai•of (kinaw 6oods- 2 eI￿rti*reOn chu1tatrteactpA￿Sir￿￿saucoSts Incurred bya charity in U[￿rta￿￿1 actiwtiesthatfurtheT￿ chariiaNeaims rorthe benefit of itsbeneficiaries. ￿￿wing1hOse support cost5 andcosts￿latlr1loth•6Q￿nCeor1hecnartyèppornO¢￿tO charrtabie 3 otnef eXpendnure1r￿1l¥jeS allexpenditurelhat i5 ￿lher[el8I￿llo ra￿￿b￿ndSforihe Ctsrnynoi partof Tt5expenditureonclNirilat4e aciMt￿5 Icostg arèa1lctat￿t0e1pendltu￿*tateEoriesreflectirytheu￿of thereswrce. Dlrectcosts attributabietoa singieactfvityareallocated ditEcUytothatac¢ryity. knred ¢ostsareapportNined beTh¥eentheacithtE5thryconffitxrtetooTra rea50narAe. ju$tTI Dasis. Taneibleffxedassetsare stat*1atC05tiessacturmJ￿¢jePreti8￿￿. Depreciation at iatestaLculated towr￿eQff the wstlessresidualva1ueoteachasset￿1lSt¥W2ll usefrd bYe.a8 Ioiiows.. andtxJildin¥2% reduong balance on Freenokd )uiidini FreehiNd knd.O%:FL¥tures. fittlwand equIpM￿l- I0%r•jL￿￿V balance. LEWISTriIM POLtSHCEPITr Note•toth• FlnAnGiaIStatem¢itsicortii￿1j Yearended 31Mar¢h2W24 3 AGCowrtingp￿kle51￿￿EIllU￿Ij Depreciation Depreciatson i3Galcuiated soastowriteofftsc05tor¥a1uai￿ Mana$5e4 ttsre510uai V81ue. o¥trthe use1uleto￿MIclIleOfthataSseIas r(All￿. Land3n¢ bJii(Jings Fixtures.turnltureand fittthg5 Freehold land 2% ImpaI￿ent01II1e(1•$s*ts Are￿eW10f[ndlC8lOts0T itnpaiFmwrtiscan*drxnate&Th rep￿D￿￿￿e.¥￿￿e{eC0Yerab1e 8rnvuni beingestlmaiedwheresuch ￿￿￿310r5e￿JSL￿7￿rethecarrw0gy81ueeXce￿sI￿e f￿ra￿eaM0￿1.thea5seI impaireoaccordingy. PrIorU￿alm￿ntsa￿aL59r￿lV￿￿r0r 6yJsSibler￿er$alateach reporuneaate Forthepurposesof lmpaitmerrtte5t1rt￿n p0s￿b￿loeSIIM31ét￿r￿ve[abie nountDI an IndN￿ua{asSet.ane#lmaIeIs maje0fthe￿¢j￿?biealy￿jUfflOftheCasThgmerafjr unltiowhicn Ineassetbelones. Thecash*eneratiryUnit isthesmalle5tidentifiatXe groupofassets that Inc1L￿eStheas$elandleDeraIese8sh L4ryetyi￿leP￿kkntofth8 tash intiowsfrom otherassets orÈtUUP501assets. ForlmpairmenttestingotgoD(mT￿ tt*goo&*illacquwed ina t￿sinesSCrrfn1￿na1h)n is. IroY￿1￿￿ acqulslllon date, aiituiedio each ottheca5h-gw￿ati￿u￿ts￿818TeeXr￿cTtdtO benefft Irom thesyner81ès Oilhe¢oThbin4Don, Irres￿￿￿￿1￿￿e￿erotherdssds(￿￿abl11￿oI￿Cha1￿ty areassignedtothoseunits. Afinanciala55¢torafinancialbatsbtyis recws¢donly*thenthechailtyb*omesa panyiothè coniiaciuai prow510ns of the1Th￿[Urr*nt. Ba5iclinanaalinstrumentsare initigityrwitsedallheanmwrrtrEcerrfth￿￿￿8￿e1￿IU1jl aryrelaied transaction crtsts. CuThenta$5etsandcurrÈni ￿a￿l￿e￿aresubwuen￿Me￿r¥aatIheca$hfjrolher considerat￿￿ expected lobepa￿Wr￿eIyed3fid notdise￿nteO. Debl Insiruw￿ntsa1eSUDSÈQ￿Y￿easUreo*afiK1theU t(tsL Wheie Investrf*Msinshaf85 arewNt¢wtradedorthvrlawvaluecanotherwi*be measured abty.the irNestmeniis suDsequenUymeasufedaifairY4lue*ith changesinfa¥vaiue r4c<4nisod inincome and eXpenditUrtAIoihersuchithtStr￿are subswwurttymea5ur&lat cost les5 impairmem. Olherflnanclai hstFumenTS, ThI￿u01￿Ede[￿a1fv￿s,are Inmaityrecogni8edatfair¥alue. unless paymtniforanassetisdefwred I￿n￿ rK>rrrL41businesstemisorfin3ncedat3 rattof interest thatis nota mxiketraie. in%Yhlch Casettwassetismeasuredatts*preseNvaiL*of tr*luture payments(*scwMed até market rateolintere*fora ￿MilardebtIr￿r￿ iEWISHAMPOUSMCEfiTRE Not•stothe Finan¢IalStatsTh￿ts1¢oTr￿Me Y•Ar0nd￿3tH4reh2o24 3 ￿Count￿(wIt￿lCoTrdnd Fina￿￿lIn#￿rn*￿I¢0￿unUE￿l other￿r￿￿￿[IN5ITUrnents￿?subSeq￿ntymeaWre0￿ia￿vaiUe,￿￿lharwthanges deswatEd h￿nE￿*11)nshlp. F*l8rtkila55ets¢r*arem&3sUred8f¢DStoran￿r￿ede0sI*rèrvthBdfO[0w￿vth oflrnpatrmemattheeNJofeach YeportW*date. Iltr￿￿o￿lEc￿w•IdÈn[CO[knp*n￿a ittwirrr*TrtiUs515recogn￿ll umdual￿$1gnifICaffl, I￿Se£Fea$sesSed AtrlhK￿*tyfQr￿Pa*rn@rt.O￿￿Kfln8r￿￿5Setsa eMeiassessefjinoMdUaityorgrtyJpedontheb￿o1￿rr￿￿Ic￿drtItsk¢IwXIertst lryrever5aisotirnpa1m￿IarerecO8n1￿Ots￿￿jL4t¢ty.lotyjee*1￿nEo￿the1V￿alrt¢5n0f te3vltin a Car￿￿￿r￿)UntofII￿finanCiaI8$sÈlIhaleI￿￿s￿l￿tseanWnEaM￿nt*￿j been haltrjmpairm&rt￿pf￿u5ty￿etn TecolnL8￿. 4 DonatloTrJandky¢I•• ToiaiFUTrts TOTaiFurKts )24 Funds Fund$ GerEr8idonaThor GrftAwjdOna￿ons 1ncometaxrep31donGIft￿th HdpUKraine**al L146 47,531 51,746 $ CK*itsNeactfv6 Unre4rKted TotslFuTrts Unrestrthd TotaiFunttk FUMS Olh8rlncomefrtJmch3riiaNeacty**s 6 knvethMrtlnvJThe unrEmed TotsiFurKb UnrestiKted TotalFuMs 24 FuThts IrKornefrorn Irt*stmem wopert B￿k1￿erestre¢etr￿￿letypÈt rji LEWISHAM POLISH CENTrE Notesto the Flnanclal Statemènt5 IconttnuÈdl Yearended 31 March 2024 7 Other Incom¢ Unrestricted Total Funds UnrestiiGted Totsl Fund5 Funds 2024 Fund5 2023 Other income type 8 Costs of ralslngdonatlons and i•8a¢l•s Unresrricted Total Funds Unrestrtcted Totri Funds Fund5 2024 Fund5 2023 C05t5 of raising donatlons and Legacles Donations Cost5 01 raisingdonati0Tr5 and le8a¢ies orhertype I 2.IXIO 195 2.000 195 9 investmeffitmanag￿•n1 ¢0515 unrestri￿9￿ Total Funds Unreslricted Totsl Funds Fund$ 2024 Funds 2023 AdmIniStra￿On of investments Property repairs and maintenancè charges 1&529 4,769 11.042 15,811 16.529 10 ExpendiiurB on charltable act1￿￿¢$ byfundtype Unresthcted Total Funds unrèStrtCt￿ Totsl Fundg Fun(Js 2024 Funds 2023 Support Costs 4.958 1,350 11 EXpendI￿re oft eharrloble activrhes byacthltytype SupportCOSts Total Funds 21r24 T¢xal Funds 2023 Governance costs 4.958 4,958 1.350 12 Otherexpèndilure. H￿p Ukraln•App•al Total Funds 2024 Total Funds 2023 OtherexpendFtUTe-HeipUkraine Appaal 99,567 io LEWISHAM POUSH¢EIITrE Notes loth•FnanclalStat•m•ntsi¢oniindedJ Ye8reThded JI M•rch2024 13 Neiineome Nei inc￿ne tsstareOaftuchargingiicredin"ng): 2024 2023 DepreclatloThof tangIbIef￿edaSsets 476 478 14 rosts The average head countof employ¢e5dullngtheyearhYas Nil12022: Nill- No employee received empl(yee benefits ofmore than £60.C¥>J duriMgtheyearl2022= Nill. 15 Trustee remuneration and expenses Duringtheyearofthis accouni. notrustee tecei¥ed arry remunerafK)n. 16 TahglbieAxad aM•ts Freel F￿lureS and rtrtlng Total prwerty ost At IApril2023and 31 March 2￿24 DeprKlaiioft At l Apri12023and31 Mareh2024 ehargeforiheyear A131MarGh2024 79.570 81.302 36.187 37.583 476 38,058 37 36,625 Carryln8amount A131March 2024 At31 March2023 43244 43.719 17 Credllorj: Onwunts￿ing￿ueVthhSn oneyear 2024 2023 1,350 Accrual$ and defeTred incor Olher credrtors-desc iTralc5 1.250 1.3SO li LEWISHAM POUSH CENTrE Ntstestothe FinanclalStstomerrt5 leonllnuedl Yearended 31 March 2024 18 Analyslsof eharltabtefunds At OIApriL2023 Gains and losses At Income Expendilure 31 March 2024 Generalfur nm22 27.￿ .23,964 74.&57 At OIApri12022 Gain5and Income ExpendI￿re losses At 31 March 2023 Generalfunds 129429 59,754 -117.401 71782.22