Charity registration number 327128 (England and Wales)
THE RELIEF SOCIETY FOR POLES TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
THE RELIEF SOCIETY FOR POLES TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees | Mr J Sikora-Sikorski (Chairman) |
|---|---|
| Mrs E. Koc-Lawdham | |
| Ms M Legezynska | |
| Mr P Rejek | |
| Mr R Wisniowski | |
| Charity number | 327128 |
| Principal address | 55 Princes Gate |
| London | |
| SW7 2PN | |
| Independent examiner | Darren Harding ACA FCCA DChA |
| Richard Place Dobson Services Limited | |
| Ground Floor | |
| 1-7 Station Road | |
| Crawley | |
| West Sussex | |
| RH10 1HT | |
| Solicitors | Preston Mellor Harrison |
| 30 High Street | |
| Chislehurst | |
| Kent | |
| BR7 5AS |
THE RELIEF SOCIETY FOR POLES TRUST
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 3 |
| Independent examiner's report | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6 |
| Notes to the financial statements | 7 - 13 |
THE RELIEF SOCIETY FOR POLES TRUST
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report and financial statements for the year ended 31 March 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 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)".
Objectives and activities
The objects are specifically for people who are Polish and/or the descendants of such individuals. They are as follows:
-The relief of poverty, need, distress and sickness both mental and physical
-The advancement of education (including technical, cultural, physical and vocational education) and -The advancement of religion
These are activities which primarily enhance welfare services, help, financial assistance and advice to Polish people in need, in particular elderly living alone in the United Kingdom, to enable them to retain their dignity, self-respect and independence. The Trustees' policy is to ensure that the highest quality community care service is available to beneficiaries.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Achievements and performance
The Relief Society for Poles is an organisation that began its life as the Polish Red Cross based in the UK. At the end of the Second World War, Stalin’s newly constituted Polish communist regime took over the Polish Red Cross, but its management board in London, made up of Poles who had fought for a free and independent Poland and opposed to the communists, transferred their duties and financial assets to a new organisation called the Relief Society for Poles Limited – a company limited by guarantee. The company was registered on 5[th] May 1948. Amongst its first directors were Helena Sikorska – wife of Poland’s Prime Minister General Władysław Sikorski, General Józef Haller, General Tadeusz Malinowski and Admiral Józef Unrug.
The role of the Relief Society at that time was to help Polish soldiers, civilians and their families to adjust to a new life in the UK because many of them did not wish to return to a Poland run by communists as it was dangerous to do so. Some of the soldiers fighting on the Allies side during the Second World War emigrated to North or South America, Canada, Australia but many chose to stay in the UK.
The work then of The Relief Society was centred on running a Missing Family and Information Office which operated by trying to re-unite families separated by the war – as well as running a number of hostels for Poles who had no immediate home to go to.
The Relief Society for Poles Trust was set up on 26[th] March 1986 by the Company as a logical evolution of the charitable work carried out within the organisation. Its work up until recent years was particularly geared towards the provision of help, support and financial assistance to elderly Poles in the UK. With the influx of “new” Poles, the Charity’s help and assistance extended also towards these younger Poles who had been arriving in the UK after Poland joined the European Union in 2004.
The present changing nature of the Polish Community in the UK brings with it new challenges, with many “new” Poles having arrived from Poland to work in the UK and set up new lives here. Their problems and needs are generally wider and more complicated in scope than those of the established elderly Polish community but equally important. These problems vary in scope but include the relief of poverty, need, distress and sickness both mental and physical.
With this additional demographic, the Trust’s financial support now responds to a wider group of individuals and families, making financial grants mostly to Poles living in UK but also to Poles living in Poland – as well as to Polish charitable organisations in Poland and the UK.
As an example, every year since 2005, the Relief Society has been financially supporting a man who lives in Poland who, as a result of an attack upon him in the London Underground, lost both his arms and one of his feet under a train.
page 1
THE RELIEF SOCIETY FOR POLES TRUST
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
The Trust sees the plight of the homeless as one of its particular areas of concern and continues to help the homeless by supporting such charitable organisations as “The Upper Room” in West London. The Trust organised a Polish Christmas Carol Service at Westminster Cathedral and raised nearly £1500 for the homeless charity “The Passage” based in Westminster.
A notable fundraising activity is the successful annual Chopin Festival in London which not only raises funds for the Charity but also raises its profile among the Polish Community and further afield. Cultural, historical and social events provide important community bonding to the Polish Community, in particular for the elderly, and the Charity is a contributor to a number of these initiatives.
The Trustees continue to review the best strategy to modernise and focus the Trust’s activity going forward.
For the year ended on 31[st] March 2025 a total of £47,795 was spent on charitable activities.
Financial review
The Trust had net outgoing resources in the year of £33,285 (2024: incoming resources of £62,659) as shown on page 5 of the accounts.
The Trustees have reviewed the charity's policy on reserves and feel that they have reserves at a level sufficient to generate adequate income to meet expenditure on charitable objectives. The Trustees are aware that currently the charity has expenditure greater than income and that the reserves are decreasing. However, the Trustees are looking at new ways of raising funds to maintain the level of reserves.
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 by a charitable trust deed dated 26 March 1986 and is a registered Charity no. 327128 with its registered offices at 55 Prince's Gate, London SW7 2NP.
The trustees who served during the year and up to the date of signature of the financial statements were: Mr J Sikora-Sikorski (Chairman)
Mrs E. Koc-Lawdham Ms M Legezynska Mr P Rejek Mr R Wisniowski
Pursuant to the terms of the Trust Deed, the power to appoint new or additional Trustees is vested in The Relief Society for Poles (Towarzystwo Pomocy Polakom) Limited (Limited by Guarantee). Otherwise, Trustees may be appointed by resolution passed at any meeting of the Trustees. Any new Trustees would usually be chosen from the existing members of The Relief Society for Poles Limited (Limited by Guarantee) or from its pool of volunteers.
New Trustees would be inducted into their duties by a designee of the Trustees working alongside the office administrator. Should there be a request or requirement for any further formal training then this would be organised by the office administrator.
The Trustees meet as and when required to transact the Charity's business. The Trustees constitute the governing body of the charity, commonly called the management committee, made up of the Chairman, Treasurer and four Trustees. The Charity is linked to a number of Polish charitable groups and their volunteers. The Charity employed one part time office administrator.
page 2
THE RELIEF SOCIETY FOR POLES TRUST
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
page 3
THE RELIEF SOCIETY FOR POLES TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE RELIEF SOCIETY FOR POLES TRUST
I report to the trustees on my examination of the financial statements of The Relief Society for Poles Trust (the charity) for the year ended 31 March 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.
Darren Harding ACA FCCA DChA
Richard Place Dobson Services Limited Ground Floor
1-7 Station Road Crawley West Sussex RH10 1HT Date: ............................27/01/2026
page 4
THE RELIEF SOCIETY FOR POLES TRUST
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2025 | 2024 | ||
| Notes | £ | £ | |
| Income from: | |||
| Other trading activities | 3 | 12,643 | 13,788 |
| Investments | 4 | 38,558 | 36,138 |
| Total income | 51,201 | 49,926 | |
| Expenditure on: | |||
| Charitable activities | 5 | 47,795 | 51,287 |
| Total expenditure | 47,795 | 51,287 | |
| Net (losses)/gains on investments | 10 | (36,691) | 64,020 |
| Net (expenditure)/income and movement in funds | (33,285) | 62,659 | |
| Reconciliation of funds: | |||
| Fund balances at 1 April 2024 | 960,463 | 897,804 | |
| Fund balances at 31 March 2025 | 927,178 | 960,463 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
page 5
THE RELIEF SOCIETY FOR POLES TRUST
BALANCE SHEET
AS AT 31 MARCH 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | |
| Fixed assets | |||||
| Investments | 12 | 1,026,217 | 1,062,908 | ||
| Current assets | |||||
| Debtors | 13 | 9,532 | 9,238 | ||
| Cash at bank and in hand | 78,873 | 65,004 | |||
| 88,405 | 74,242 | ||||
| Creditors: amounts falling due within one | 14 | ||||
| year | (187,444) | (176,687) | |||
| Net current liabilities | (99,039) | (102,445) | |||
| Total assets less current liabilities | 927,178 | 960,463 | |||
| The funds of the charity | |||||
| Unrestricted funds | 15 | 927,178 | 960,463 | ||
| 927,178 | 960,463 |
page 6
THE RELIEF SOCIETY FOR POLES TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting policies
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 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
All incoming resources are included in the statement of financial activities when the charity is entitled to, and virtually certain to receive the income and the amount can be quantified with reasonable accuracy.
Other trading income received by fundraising and sponsorship are included in full in the Statement of Financial Activities when receivable.
Investment income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
page 7
THE RELIEF SOCIETY FOR POLES TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting policies
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity heading:
Expenditure on charitable activities includes the provision of welfare services and gifts and their associated support costs.
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include premises and office related costs, and governance costs which support the charity's activities. These costs have been allocated to expenditure on charitable activities. The allocation of support costs is analysed in note 5.
Governance costs include those incurred in the governance by the trustees of the charity's assets and are primarily associated with constitutional and statutory requirements of operating the charity. Governance costs are included within support costs and allocated to charitable activity costs.
1.6 Fixed asset investments
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.
1.7 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks and other short-term liquid investments with original maturities of three months or less.
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. Financial liabilities classified as payable within one year are not amortised.
1.9 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.
1.10 Taxation
The charity is not subject to corporation tax or any other taxes on income or gains arising from its charitable objectives.
page 8
THE RELIEF SOCIETY FOR POLES TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
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.
Key sources of estimation uncertainty
Investment Value
Valuation of investments at market value, based on calculation by the investment fund manager. The investments held are all shares listed on a recognised stock exchange and have an easily identifiable market value.
3 Income from other trading activities
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Fundraising events | 7,643 | 6,440 |
| Sponsorships | 5,000 | 7,348 |
| Other trading activities | 12,643 | 13,788 |
4 Income from investments
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Income from listed investments | 36,024 | 35,030 |
| Interest receivable | 2,534 | 1,108 |
| 38,558 | 36,138 |
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THE RELIEF SOCIETY FOR POLES TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
5 Expenditure on charitable activities
| Direct costs Staff costs Chopin Festival Donations paid Sundry expenses Insurance Share of support and governance costs (see note 6) Support Governance Analysis by fund Unrestricted funds Support costs Support costs Governance costs £ £ Rent 10,800 - Rates 3,059 - Advertising 740 - Light and heat 157 - Telephone 1,355 - Computer costs 2,375 - Travel - - Independent examination - 2,106 Payroll fees - 294 Bank charges - 235 18,486 2,635 Analysed between Charitable activities 18,486 2,635 |
Provision of welfare services Provision of welfare services 2025 2024 £ £ 3,300 2,860 10,836 12,817 12,161 14,351 181 - 196 189 26,674 30,217 18,486 18,610 2,635 2,460 47,795 51,287 47,795 51,287 2025 Support costs Governance costs 2024 £ £ £ £ 10,800 10,800 - 10,800 3,059 2,998 - 2,998 740 1,407 - 1,407 157 828 - 828 1,355 - - - 2,375 753 - 753 - 1,824 - 1,824 2,106 - 1,920 1,920 294 - 540 540 235 - - - 21,121 18,610 2,460 21,070 21,121 18,610 2,460 21,070 |
Provision of welfare services Provision of welfare services 2025 2024 £ £ 3,300 2,860 10,836 12,817 12,161 14,351 181 - 196 189 26,674 30,217 18,486 18,610 2,635 2,460 47,795 51,287 47,795 51,287 2025 Support costs Governance costs 2024 £ £ £ £ 10,800 10,800 - 10,800 3,059 2,998 - 2,998 740 1,407 - 1,407 157 828 - 828 1,355 - - - 2,375 753 - 753 - 1,824 - 1,824 2,106 - 1,920 1,920 294 - 540 540 235 - - - 21,121 18,610 2,460 21,070 21,121 18,610 2,460 21,070 |
|---|---|---|
| 30,217 18,610 2,460 |
||
| 51,287 | ||
| 51,287 | ||
| 2024 £ 10,800 2,998 1,407 828 - 753 1,824 1,920 540 - |
||
| 21,070 | ||
| 21,070 |
6 Support costs
Governance costs includes payments to the Independent examiner of £2,106 (2024: £1,920) for independent examination fees and £294 (2024: £540) for other services.
page 10
THE RELIEF SOCIETY FOR POLES TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
| 7 | 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 | 2,106 | 1,920 |
8 Trustees
None of the trustees (or any persons connected with them) received any remuneration or expenses during the year, (2024None).
9 Employees
The average monthly number of employees during the year was:
| 2025 | 2024 | |
|---|---|---|
| Number | Number | |
| 1 | 1 | |
| Employment costs | 2025 | 2024 |
| £ | £ | |
| Wages and salaries | 3,300 | 2,860 |
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
There are no employees paid by the trust that are deemed to be key management personnel.
10 Gains and losses on investments
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| (Losses)/gains arising on: | £ | £ |
| Revaluation of investments | (36,691) | 64,020 |
11 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
page 11
THE RELIEF SOCIETY FOR POLES TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
| 12 | Fixed asset investments | |||||
|---|---|---|---|---|---|---|
| Listed | ||||||
| investments | ||||||
| £ | ||||||
| Cost or valuation | ||||||
| At 1 April 2024 | 1,062,908 | |||||
| Valuation changes | (36,691) | |||||
| At 31 March 2025 | 1,026,217 | |||||
| Carrying amount | ||||||
| At 31 March 2025 | 1,026,217 | |||||
| At 31 March 2024 | 1,062,908 | |||||
| Cost of Investments - £1,000,000 | ||||||
| 13 | Debtors | |||||
| 2025 | 2024 | |||||
| Amounts falling due within one year: | £ | £ | ||||
| Other debtors | 9,398 | 9,104 | ||||
| Prepayments | 134 | 134 | ||||
| 9,532 | 9,238 | |||||
| 14 | Creditors: amounts falling due within one year | |||||
| 2025 | 2024 | |||||
| £ | £ | |||||
| Amount owed to parent undertaking | 185,422 | 174,665 | ||||
| Accruals | 2,022 | 2,022 | ||||
| 187,444 | 176,687 | |||||
| 15 | 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 April 2024 | Incoming | Resources | Gains and | At 31 March | ||
| resources | expended | losses | 2025 | |||
| £ | £ | £ | £ | £ | ||
| General funds | 960,463 | 51,201 | (47,795) | (36,691) | 927,178 |
page 12
THE RELIEF SOCIETY FOR POLES TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
| 15 | Unrestricted funds | (Continued) | ||||
|---|---|---|---|---|---|---|
| Previous year: | At 1 April 2023 | Incoming | Resources | Gains and | At 31 March | |
| resources | expended | losses | 2024 | |||
| £ | £ | £ | £ | £ | ||
| General funds | 897,804 | 49,926 | (51,287) | 64,020 | 960,463 |
16 Related party transactions
There are no employees paid by the trust that are deemed to be key management personnel.
During the year to 31 March 2025, the charity paid an amount of rent of £10,800 (2024: £10,800) to The Relief Society for Poles (Towarzystwo Pomocy Polakom) Limited (Limited by Guarantee).
The Relief Society for Poles (Towarzystwo Pomocy Polakom) Limited (Limited by Guarantee) provided the Trust with a loan at the balance sheet date, the Charity owed £185,422 to The Relief Society for Poles (Towarzystwo Pomocy Polakom) Limited (Limited by Guarantee) (2024: £174,665).
The following Trustees are also directors of The Relief Society for Poles (Towarzystwo Pomocy Polakom) Limited:
Mrs E. Koc-Lawdham Mr J. Sikora-Sikorski Mr R. Wisniowski Mr P. Rejek Ms M. Legezynska
page 13