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2025-12-31-accounts

Charity Registration No. 284461

THE MEDICAL AID FOR POLAND FUND

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

THE MEDICAL AID FOR POLAND FUND

LEGAL AND ADMINISTRATIVE INFORMATION

Patrons The Baroness Cox
The Lord Nicholas Windsor
Ojciec Leon Knabit OSB
Krzysztof Zanussi
Trustees Dr. Bozena Laskiewicz, D.L., D.C.S.S., F.R.C.S. (Chair)
Irma Pietron, B.A.(Hons), B.Ed.
Anna Bentkowska-Kafel Ph. D.
Executive committee Jan W. Ledóchowski, M.A. (Econ) (Cantab)
Anna Bentkowska-Kafel, Ph.D.
Andrzej Czerniajew
Krystyna Wilkinson
Hanna Groszek
Irenka Potworowska
Maria Jaczynska, NDD (sculpt.), ATC
Youth volunteer coordinator Piotr Ksiazek
Charity number 284461
Principal address POSK
238-246 King Street
London
W6 0RF
Independent examiner Kendall Wadley LLP
Granta Lodge
71 Graham Road
Malvern
Worcestershire
WR14 2JS
Bankers HSBC
P.O. Box 260
46 The Broadway
Ealing
London
W5 5JZ
Pekao S.A.
ul. Emilii Plater 53
00-113 Warszawa

THE MEDICAL AID FOR POLAND FUND

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 accounts 7 - 15
Statement of revenue and expenditure 16

THE MEDICAL AID FOR POLAND FUND

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

The trustees present their report and accounts for the year ended 31 December 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statement and comply with the Charity's Trust Deed, the Charities Act 2011 and "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) Section 1 A (effective 1 January 2019).

Objectives and activities

The charity's objectives continued to be that of providing aid to people in Poland who are in conditions of need, hardship or distress or who are sick and in need of medical aid.

The Trustees confirm that they have complied with the duty in section 17 of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit, 'Charities and Public Benefit'.

During the year the charity carried on the objectives as stated above, in providing aid to people in Poland. The charity's objectives continue to be achieved.

Achievements and performance

Financial review

The total incoming resources amounted to £47,016 for the year (2024 £206,038), of which £47,016 related to unrestricted funds and £nil related to restricted funds.

The incoming resources comprised;

Expenditure for the year amounted to £171,198 (2024 £172,775) which reduced the total reserves held to £83,438 (2024 - increased to £207,620).

The reserves includes restricted funds of £nil (2024 - £nil), designated funds of £30,000, leaving free reserves after allowing for tangible fixed assets of £53,380 (2024 - £187,551).

Designated funds are those unrestricted funds that Trustees have agreed to set aside for specific purposes, and include an amount to cover wind-up costs. In accordance with good practice guidance this includes three months' central running costs, statutory redundancy for all staff who qualify under current legislation, and all other outstanding commitments of the charity. This currently equates to £30,000.

Under its charitable trust deed, the charity has the power to make any investments which the trustees see fit.

The trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining a designated fund including three months' worth of running costs of the charity, combined with the charity's annual review of the controls over key financial systems carried out through an internal audit programme, will provide sufficient resources in the event of adverse conditions. The trustees have also examined other operational and business risks which the charity faces and confirm that they have established systems to mitigate the significant risks.

The charity will raise more funds as there are many requests being received. The charity intends to continue giving their support as and when required, subject to fund availability.

THE MEDICAL AID FOR POLAND FUND

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

Structure, governance and management

The charity was established by a charitable trust deed on 10 March 1982.

The trustees who served during the year were: Dr. Bozena Laskiewicz, D.L., D.C.S.S., F.R.C.S. (Chair) Irma Pietron, B.A. (Hons), B.Ed. Anna Bentkowska-Kafel Ph. D. (Secretary)

The executive committee members during the year were as follows:

Jan W. Ledóchowski (Treasurer) Anna Bentkowska-Kafel Andrzej Czerniajew Krystyna Wilkinson Hanna Groszek Irenka Potworowska Maria Jaczynska, NDD (sculpt.), ATC

A youth volunteer coordinator was appointed during the year:

Piotr Ksiazek

The trustees receive training at trustees' meetings, as is deemed appropriate.

The charity is managed by its trustees and the executive committee members, who set the remuneration of the charity staff. No trustees or committee members are in receipt of remuneration.

The charity sometimes needs to react very quickly to particular emergencies and has a policy of keeping any surplus liquid funds in short-term deposits which can be accessed readily.

Medical Aid for Poland Fund works closely with several other organisations including:

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

Dr. Bozena Laskiewicz, D.L., D.C.S.S., F.R.C.S. (Chair)

Trustee Dated: 30 July 2026

Anna Bentkowska-Kafel Ph. D. Trustee Dated:30 July 2026

THE MEDICAL AID FOR POLAND FUND

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 DECEMBER 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:

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.

THE MEDICAL AID FOR POLAND FUND

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF THE MEDICAL AID FOR POLAND FUND

I report to the trustees on my examination of the financial statements of The Medical Aid For Poland Fund (the charity) for the year ended 31 December 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 financial statements in accordance with Accounting and Reporting by Charities preparing their accounts 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 financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

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.

Sarah Morley BA (Hons) ACA

Kendall Wadley LLP

Granta Lodge 71 Graham Road Malvern Worcestershire WR14 2JS 30 July 2026

THE MEDICAL AID FOR POLAND FUND

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2025

Unrestricted Unrestricted
Total
Unrestricted Unrestricted
funds
funds
funds
funds
general designated
general designated
2025
2025
2025
2024
2024
Notes
£
£
£
£
£
Income from:
Donations and legacies
3
35,445
-
35,445
202,019
-
Other trading activities
4
5,647
-
5,647
4,019
-
Investments
5
5,924
-
5,924
-
-
Total income
47,016
-
47,016
206,038
-
Expenditure on:
Charitable activities
6
171,198
-
171,198
172,775
-
Total expenditure
171,198
-
171,198
172,775
-
Net (expenditure)/income and
movement in funds
(124,182)
-
(124,182)
33,263
-
Transfers between
funds
(10,000)
10,000
-
-
-
Net movement in
funds
(134,182)
10,000
(124,182)
33,263
-
Reconciliation of funds:
Fund balances at 1 January
2025
187,620
20,000
207,620
154,357
20,000
Fund balances at 31
December 2025
53,438
30,000
83,438
187,620
20,000		 Total
2024
£
202,019
4,019
-
206,038
172,775
172,775
33,263
-
33,263
174,357
207,620

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

THE MEDICAL AID FOR POLAND FUND

BALANCE SHEET

AS AT 31 DECEMBER 2025

Notes
Fixed assets
Tangible assets
12
Current assets
Debtors
14
Cash at bank and in hand
Creditors: amounts falling due within
one year
15
Net current assets
Total assets less current liabilities
Income funds
Unrestricted funds-general
Designated funds
16
General unrestricted funds		 2025
£
1,054
85,675
86,729
(3,349)
30,000
43,438		 £
58
83,380
83,438
73,438
83,438		 2024
£
1,004
209,402
210,406
(2,855)
20,000
187,620		 £
69
207,551
207,620
207,620
207,620

The financial statements were approved by the Trustees on 30 July 2026

Dr. Bozena Laskiewicz, D.L., D.C.S.S., F.R.C.S. Anna Bentkowska-Kafel Ph. D. (Chair) Trustee Trustee

THE MEDICAL AID FOR POLAND FUND

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

1 Accounting policies

Charity information

The Medical Aid For Poland Fund is an unincorporated charity registered with the Charity Commission for England and Wales. The principal address is POSK, 238-246 King Street, London, W6 0RF.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's Trust Deed, 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 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 and that there are no material uncertainties about its ability to continue. 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.

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

1.4 Incoming resources

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.

Legacies are recognised in the SOFA when it is probable that they will be received.

Other income comprises of income that does not fall into any other income category.

1.5 Resources expended

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.

THE MEDICAL AID FOR POLAND FUND

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

1 Accounting policies

(Continued)

Costs of generating voluntary income comprise the costs incurred by the charity to induce others to make donations to the charity.

Trading costs comprise the costs of activities relating to trading to raise funds or to realise the value of donated goods.

Activities in furtherance of charitable objectives undertaken directly relate to expenditure incurred as a direct result of undertaking the charitable objectives of the charity.

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, fittings & equipment 15% on net book value and 33% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in income/ (expenditure for the year, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately, unless the relevant asset is carried in at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand and deposits held at call with banks with original maturities of three months or less.

1.9 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..

THE MEDICAL AID FOR POLAND FUND

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

1 Accounting policies

(Continued)

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. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors are initially recognised at transaction price. 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.

Derecognition of financial liabilities

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

1.10 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.11 Foreign exchange

Transactions denominated in foreign currencies are recorded at the rate ruling at the date of the transaction.

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. All differences are included in net outgoing resources.

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 Income from voluntary income

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Donations and gifts 3,104 7,019
Legacies 32,341 195,000
35,445 202,019

THE MEDICAL AID FOR POLAND FUND

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

3 Income from voluntary income (Continued)
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Legacies
Kupferbaum - 165,000
Swieszkowska 32,341 30,000
32,341 195,000
4 Income from trading activities
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising events 5,647 4,019
5 Income from investments
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 5,924 -

THE MEDICAL AID FOR POLAND FUND

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

6 Charitable activities

Charitable activities
Unrestricted Unrestricted
funds funds
general general
2025 2024
£ £
Staff costs 21,980 21,508
Depreciation and impairment 11 12
Medical aid provided to people in Poland 131,009 137,930
153,000 159,450
Share of support costs (see note 8) 15,042 10,757
Share of governance costs (see note 8) 3,156 2,568
171,198 172,775

7 Description of charitable activities

Medical aid provided to people in Poland

The charitable activities are as described in the annual report of the Trustees.

8 Support costs

Rent and rates
Insurance
Telephone
Legal and professional fees
Bank charges
Sundry expenses
Independent Examiner's fees
Analysed between
Charitable activities		 Support
costs
Governance
costs
£
£
10,193
-
982
-
561
-
198
-
2,814
-
294
-
-
3,156
15,042
3,156
15,042
3,156		 2025
£
10,193
982
561
198
2,814
294
3,156
18,198
18,198		 2024 Basis of allocation
£
5,961
Charitable activities
150
" "
545
216
" "
3,750
" "
135
" "
2,568 Governance
13,325
13,325

Governance costs includes charges payable to the independent examiners (including unrecoverable VAT) of £3,156 (2024 £2,568) for examination and accounts preparation. These costs are allocated in proportion to the costs incurred on charitable activities and the costs of generating funds. Support costs includes charges payable to Kendall Wadley LLP (including unrecoverable VAT) of £198 (2024 £216) for payroll services.

THE MEDICAL AID FOR POLAND FUND

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

9 Trustees

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

10 Employees

Number of employees

The average monthly number of employees during the year was:

2025 2024
Number Number
Office and administration 1 1
Employment costs 2025 2024
£ £
Wages and salaries 21,522 21,057
Pension costs 458 451
21,980 21,508

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

11 Taxation

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

12 Tangible fixed assets

Tangible fixed assets
Fixtures,
fittings &
equipment
£
Cost
At 1 January 2025 14,215
At 31 December 2025 14,215
Depreciation and impairment
At 1 January 2025 14,146
Depreciation charged in the year 11
At 31 December 2025 14,157
Carrying amount
At 31 December 2025 58
At 31 December 2024 69

THE MEDICAL AID FOR POLAND FUND

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

12
Tangible fixed assets
13
Financial instruments
Carrying amount of financial liabilities
Measured at amortised cost
14
Debtors
Amounts falling due within one year:
Prepayments and accrued income
15
Creditors: amounts falling due within one year
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income		 (Continued)
2025
2024
£
£
3,158
2,670
2025
2024
£
£
1,054
1,004
2025
2024
£
£
191
185
54
54
104
102
3,000
2,514
3,349
2,855		 (Continued)
2025
2024
£
£
3,158
2,670
2025
2024
£
£
1,054
1,004
2025
2024
£
£
191
185
54
54
104
102
3,000
2,514
3,349
2,855
2024
£
1,004
2024
£
185
54
102
2,514
2,855

Designated 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. Movement in funds Balance at
Transfers
Balance at
Incoming
Resources
Transfers
Balance at		 1 January 2024
1 January 2025
resources
expended
31 December		 2025 £
£
£
£
£
£
£		 Winding up reserve
20,000
-
20,000
-
-
10,000
30,000		 20,000
-
20,000
-
-
10,000
30,000		 Winding up reserve - It is the policy of the charity to maintain sufficient unrestricted reserves, which are free reserves of the charity, to close down the organisation. In accordance with Charity Commission Guidelines these represent three months' central running costs, statutory redundancy for all staff who qualify under current legislation, and all other outstanding commitments of the charity. These reserves are transferred from unrestricted reserves to designated reserves.
16

THE MEDICAL AID FOR POLAND FUND

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

17
Analysis of net assets between funds
Unrestricted
funds
Designated
funds
2025
2025
£
£
Fund balances at 31
December 2025 are
represented by:
Tangible assets
58
-
Current assets/(liabilities)
53,380
30,000
53,438
30,000		 Total Unrestricted
funds
Designated
funds
2025
2024
2024
£
£
£
58
69
-
83,380
187,551
20,000
83,438
187,620
20,000		 Total
2024
£
69
207,551
207,620

18 Related party transactions

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

THE MEDICAL AID FOR POLAND FUND

STATEMENT OF REVENUE AND EXPENDITURE

FOR THE YEAR ENDED 31 DECEMBER 2025

2025
£
Gross revenue
Legacies
32,341
Donations
3,104
Fundraising
5,647
Shop receipts
-
Interest received
5,924
Government Grant
-
Total gross revenue
47,016
Expenditure
Medical Aid to Poland - medical supplies
131,009
Office expenses
32,733
Postage and stationery
-
Insurance
982
Bank charges and Exchange rate movements
2,814
Legal and professional fees
198
Independent examiners fees
3,156
Sundry expenses
294
Depreciation
11
Total expenditure
171,198
Surplus/(Deficit) for the year
(124,182)		 2024
£
195,000
7,019
4,019
-
-
-
206,038
137,930
28,014
-
150
3,750
216
2,568
135
12
172,775
33,263