Company registration number N1645874 INorth*m Irelandl Charity reglstration number 107785 (Northern Ireland) POLISH LANGUAGE, CULTUREAND AFFAIRS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
POLISH LANGUAGE, CULTURE AND AFFAIRS LEGAL AND ADMINISTRATIVE INFORMATION Trustees MrA Paprocki Mr J Gieslik Reverend S D Armstrong Dr M Gawlik Secretary Mr A Paprothi County of incorporatlon United Kingdo (Northern Iiel8ndl N1645874 Charfty registration Northern Ireland 107785 Prin¢ipal address 11 Knockw(K)d CreSnI Belfast BT5 6GD Reyistered office 11 Knockwood CresTrnl Bemasl BT5 6GD Independènt èxaminer GM¢G Lisburn Century House 40 Cies¢enl Bu5ine53 Park Lisburn BT28 2GN
POLISH LANGUAGE, CULTURE AND AFFAIRS CONTENTS Page Trustees, report Independent examinèr's report Statement of financial activities Statement of financial position Notes to the financial slatoments 10-18
POLISH LANGUAGE, CULTURE AND AFFAIRS TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORTI FOR THE YEAR ENDED 31 JULY 2025 The trustees present their annual report and financial sl8lem8nts for the year ènded 31 July 2025. The financial statements have been prepared in accordance with the 3C¢OLJnting policies sèt out in note 1 to the financial statements and comply with the charity's governing document, thè Companie5 Act 2006, FRS 102 "The Financial Reporting Standard appSicable in the UK and Republic of Ireland and the Charities SORP 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" Objectives and activitiès Polish Language, Culluie, and Affairs IPOLCAI is 8 ¢onstiluted organisation created by Polish emigrants. POLCA is a iegistered Charity INIC1077851 and a company limitèd by guarantee registered al Gomp8niés House no. N1645874. Our piin¢ip31 actiwly is the provision of a Polish Saturday school lor children fiotn Polish and rnixed-Polish families. Our school provides Polish education in Polish language. history, geography art, and culture. As well as the Saturday school POLCA also works lo support Polish cornmunity in Northern Ireland and promote good community relations across Northern Ireland. Our financial year runs from 1 st August to 31 st Juty. Public benefit The Iruslees have paid due regard lo guidance issued by the Charity Commission in deciding what activrties the charity should undertak8. Achlèvèments and performance Significant activities and achievements against objeGtiv&s The POLGA school year started in September 2024 with 165 young participants and 24 teachers and assistants. A new group of 3 year old children joined our school nuisèry Ljnit, bul the most Slgnificant development was the start of our Youth Club, led by Agnieszka Bialek and Piotr Libu15ki-both experienced teacher5 working with the teenagers. We had an enthusiastic response from the parents in régard lo the Youth Club, perhaps because teenagers are under-represented in every Polish Saturday school in the UK. This is a promising start to this new project and we hope the Youth Club attracts more young people to join our school. POLCA hèld a number of extra-curricular events during the school year, and also partiapated in a number of evènts and compelrtions in in collaboration with other Polish community charities. The end ol the year ushered in a refreshed membership when some ol the founder members were replaced in July and plans were put ir) place lo in¢r8ase the number of MeTllbers and Trustees. The school year for 2024-2025 ended on 31st July with the teacher5 and parents entertained by the Youth Club's stsge piesentation.
PQLISH LANGUAGE, CULTURE AND AFFAIRS TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) ICONTINUEDI FOR THE YEAR ENDED 31 JULY 2025 Events and celebrations Wisit lo Storrnont- 1810112025 Our school sent a party of older children lo visit Parfiament building in StOTmont lo leam about and experièn the political system hère in Northern Ireland. Thè Great Orcheslia of Christmas Chari 101 25 The greatest ever ch3rrty event in Poland. org8ni5ed by Jerzy Owsiak with a number of concerts and activities across all country and among the Polès abroad. As usual, our school activety participated in this event, not only to help to collect money for charity purposes, bul also lo leach our children the importance of charitablè giving lo help those less fortunate. Carnival Pa and "POLCA ot talent- 0810212025 A party was org8n15ed foi our pupils with a number of aCtIlIeS induding sport and dance and great wmpelilion for our youn9 members- 'Polca 901 taleny,. Children could present in front of the parents and other guests their fantastic skills in dancing, singing, performin9 and art. Sl Patrick's Parade- 1710312025 Representatives Df the POLCA participated in Sl Patrick's Parade in Bèlfast among other Polish. Anniversa of 1000 ears of Polish Crown- A ri1202S The whole rnonlh preparations for an anniversary of establishing of Polish Kingdom in 1025. Our school actively participated and hold a number of events. workshops and performances in relation to thè eoronalion of the first Polish King- Boleslaw the Brave. This was a yreat all Poland action in cooperation with Polish Authoritie5, Consulate and other organisation, as in our tradition the ¢oionalion was Significant moment of Polish history. Celebration of the 3th Ma Constitution- 310512024 POLCA celebrated an 8nnivers8ry of the fiTs1 Polish Constitution Cated in 1791. We celebrated this day with Polish Consulate and Polish Society Belfast, who prepared a special exhibition for our childien 10 Show the history of the Polish Constitution and the Polish patriots fightir)g against the foreign powers in XVIII ctntury. Youth Club Mourne challen e- 311051202S Youth club trip to Mourne's Mountains. Our leenage15 have "conquered" Pierces Casdes summit in Mourne Mountains, despite bad weather condit¥ons. Children's Da -summer Fair- 0710612025 This year an event took a place in Dungannon. in cooperation with thè othèr Polish h0O15 (Dungannon and Newryl and Polish Consulate. This was an opportunty lo Create bonds beiween children and parents from drfferent Polish communities in Northèm Irèland. End of th chool ear- 2110612025 As usual we celebrated the end of the school year with the perfomiance prepared by our Youth club for their Parents. After the Show our pupils were awarded by the Principal for their hard work all year. Christmas in POLCA- 2211212024" A celebi8tion known 81$0 as 'Jaselka" one of the Polish traditions celebrated with Christmas songs and performancès crèat8d by our pupils. Wrth- of course- Santa's visit! An event look plaTr in Harding Memorial IPS -similar events were organised in the past seasons
POLISH LANGUAGE, CULTURE AND AFFAIRS TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORTI (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025 During financial year 2024-2025, POLCA was supported by.. Institute of Development of the Polish Language of the name of St Maximilian Kolbe The largest fund providing body in Poland represenling the Polish government and Parliament. National Lottery Community Fund POLCA has been awarded a two-year National Lottery Community Fund grant of £20,000. John Moore'j Foundation POLCA received £3.200 from the John Mooie's Foundation. This award was reTrived al the end of the financial yeai, in July 2025, and hence it is allocated to the 202516 Financial year. Aid the Pole5 in the East Foundation Polish Foundation 5UPPOrting Polish community abroad in cooperation with Polish governrnent. Armenian Foundation An organisation ol Polish Armenians- a community settled in Poland slnce XVI eenlury-bonded with Polish- Lithuanian Commonwealth, and Rèpublic of Poland ORPEG- Instltutè for Dèvèlopment of Polish Education Abroad A Polish government body supporting Polish Education abroad Youth Action This body usually provides access Nl checks for POLCA, as our organisalion has YA membership Education Authority Northern Ireland POLCA is a member ol Youth EA a5 a body rneeling criteria of EA Youth Club Polish ConsLFlate in Belfast Polish Consulate in Belfast supporting VBrious projects dedicated lo development of Polish comrnunlty in Northern Ireland in cooperation with Polish Authorities. Halifax Foundation Halilax bank ielaled organisalion supporting various charities in UK Polish Sisterhood Belfast based organisatk)n for women with Polish background Madè In Poland Polish Folk organisation, cooperating with POLCA In the past POLCA was also supported by.. Wspolnola Polska Foundation, Belfast Cty Council, Volunteer Now, Black Asian Minority Ethnics.
POLISH LANGUAGE, CULTURE AND AFFAIRS TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) {CONTINUEDI FOR THE YEAR ENDED 31 JULY 2025 Financial review There was much improvement in the charity finances this period. POLCA 15 extremely grateful to the Lottery fund and Fundacja Pomoc Polakom for their generous support. We are further grateful to the John Moore's Foundation, the Halifax Foundation, the Polish Consulate and the Education Authority for their generous donab.ons and support. It would have been very difficult for POLCA to ¢onlinue its charitable work without such generous financial support. The National Lottery award is a two year grant and hence half the £20,000 award is aOunted for in financial year end JLJIY 2025. the other half accrued into 2026. Sirnilarly the Fundacja Pomoc Polakom grant is split across Iwo years With £10.253 allocated to the 2025 financial yèar and £7.323 accrued into the 2025126 financial yèar. Financial year 202412025 was the first year of the gift aid scheme. This scheme, including the HMRC tsx rebate, generated £8.773 of additional income. Grant funding and prudent financial rnanagemenl has significandy improved POLCA'S finanoal position. The results are set out in detsil on pages 6 to 18. The charity returned net incoming resources for the year of £10,66912024 net outgoing resources £7,577), unrèstricted funds of £3,29312024-1£5.7211) and restricted funds of £2,483 12024 - £8081. The unrestricted funds arè required to provide sufficient funds to cover any unforèsèèn costs whith may 8rise and fulfill legal obligations of the charity in the evÈnl that ¢uiienl levels of income are not maintained. During the year the charity repaid part of the loans lo related parties as detailed in note 16. Reserves policy It is the policy of the charity to maintain suffi(aenl unrestricted reserves as are consistent with the ongoing financial requirements ol the charty- Plans for fLrture periods POLCA now has seven Members, which include the D1CtorS, Mr5 Marlena Sekula, fomiei school Principal Malgorzata Frasiak, and Agnieszka Liburska. We hopè to further expand the membership to include parents before the end of 2026. We expect in the future that our pupil number5 will rern8in above 150 participan15. We would like lo develop our Youth Club and continue to ¢ooperale with other Polish organisations including the Polish Consulate in Belfast. Wth the generous financial support of the National Lottery, the Halifax Found81ion, the Institute of Development of Polish Language and John Moore'5 Foundation, we look forward to bèing able lo continue lo operate and develop the school 0r the coming years. strnCtu, governance and management Polish Language. Cumure, and Affairs IPOLCAI is a constituted organisalion created by Polish èmigrants. POLCA is a registered Charity INIC1077851 and a company limited by guarantee registererl al Companies House no. N1645874. The Iruslees, who are also the directors for the purpose of company law, and who served during the year and up lo the date ol signature ol thè financial stalernent5 were.. MrA Paprocki Mr J Cieslik Reverend S D Armstrong Dr M Gawlik Recruitment and appointment of trnsteès None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
POLISH LANGUAGE, CULTURE AND AFFAIRS TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORTI {CONTINUEDI FOR THE YEAR ENDED 31 JULY 2026 The following re-appoinlrnenls were tnade in the year.. Chaiman- Reverend David Samuel Armstrong ReappDinted for further term at the Annual General Meeting on 0810212025. Secretsry- Mi Aleksander Paprockir Reappointed for further term at the AGM on 0810212025. Trustee- Mr Maleusz Gawlik Reappointed for further lem al the Annu81 Genèral Meèting on 08102r2025. Treasurer- Mr John Cie51ik Reappointed for further term al the AGM on 08102f2025. As agreed under the special re501ution passed on 2110712025. Directors are also Mèmbèrs of the charity. The trustees, report was approved by the Board of Tnjslees. MrA Paprocki Trusteè Date..
POLISH LANGUAGE, CULTURE AND AFFAIRS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF POLISH LANGUAGE. CULTUREAND AFFAIRS We report on the financial statements of the charty for the year ended 31 July 2025, whith are sel out on pages 8 to 18. Rèspective responsibilities of charity trustees and examiner As the charity trustees land also the directors of the company for the purposes of company lawl you are responsible for the preparation of the financial statements in accordance with the requirements of thè Companies Act 20C6. Having satisfied ourselves that the financial statemen15 of the charity arè not rÉquired lo be audited under Part 16 of the Companies Act 2006 and are eligible foi independent examination. it is our ie5ponsibilty to.- examine the financial ststernenls under section 65 of the ChariliesAct (Northern Ireland) 2008". follow the procedures laid down in the general Directions given by the Commission undèr section 6519llbl of the Charities Act (Northern Ireland) 20D8', and * State whether particular matters have come to our attention. Basis of independent examinèrfs report We h8ve examined your charity financial statements as required under section 65 of the Charities Act (Northem Ireland) 2008 and our examination was cairied out in accordance with the general Directions given by the Charity Commission for Northern Ireland under sèclh)n 6519llbl of the Charities Act. The examination included a review of the accounb.ng records kept by the charity and a comparison of the financial slalements presented wfth those records. It also included consideration of any unusual items or disclosures in the finan¢ial stalemenls, and sÈÈking explanations from you as charity trustees concerning any such matters. Our role is lo slate whether any material matters have come to our attention giving uscause lo believe that.. 1. Accounting records were not kept in a¢cordan¢& with section 386 of the Companies Act 2006,- or 2. The financial statements do not accord with those accounting records,. or 3. The financial statÈments do not comply with the accounting requirements of section 396 of thè Companies Act 2006 and with the methods and PlinCAples of the Charities Statement ol Recommended Practice 8pplicable to charities preparing their financial slalements in accordance with thè Finanual Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021., or 4. There is further information needed for a prop&r understanding of the financial slalemenls to be reached.
POLISH LANGUAGE, CULTURE AND AFFAIRS INDEPENDENT EXAMINER'S REPORT ICONTINUED) TO THE TRUSTEES OF POLISH LANGUAGE, CULTURE AND AFFAIRS Independent examinerfs statement We have Completed our exatnination and I havè no concerns in respect of the matters111 to141 listed above and. in connection with following the Diie¢lions of the Gh81ity Commission lor Northern Ireland, We have found no matters that require drawing lo your attention. GMCG Lisbum Century House 40 Ciescent Business Park Lisburn BT28 2GN
POLISH LANGUAGE, CULTURE AND AFFAIRS STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 JULY 2025 Unrestrictèd Restricted funds funds 2025 2025 Total Unrestrictèd Restricted funds fund5 2024 2024 Total 2025 2024 Notes Income from- Donations and lègacies Chaiilable actiwties 39,147 50,102 10,000 49,147 50,102 17,336 59,982 1,000 18.336 59,962 Total income 89,249 10,000 99.249 77,298 1,0 78,298 Expenditurè on- Charitable activities 80,235 8.325 88,560 85,683 192 85,875 Tolal expenditure 80,235 8.325 88,56Q 85,683 192 85.875 Net incomèllexpenditurèl and movemènt in funds 9,014 1,675 10.689 18.3851 808 17,5771 RÈcon¢iliation of funds.. Fund balances at 1 August 2024 15,7211 808 14,9131 2,664 2,664 Fund balances at 31 July 2025 3,293 2,483 5,776 15,7211 808 14,9131 The statemènt of financial activities incJLtdes all gains and losses regniSed in the year. All income and expenditure derive from continuFng activities.
POLISH LANGUAGE, CULTURE AND AFFAIRS STATEMENT OF FINANCIAL POSITION AS AT 31 JULY 2025 2025 2024 Notes Fixed a$5ets Tangible assets 1,661 1,545 Current assets Debtors Cash 31 bank and in hand 10 1,226 32.303 2.421 33.529 2,421 Crèdltors: amounts falling due wlthln onè year 11 129.4141 18,8791 Net current ass•tsllllabilitie51 4,115 16.4581 Total assets less current Ilabllities 5,776 14.9131 The funds of the charity Restiict8d income funds UnreslriGtèd funds 13 14 2.483 3,293 808 15,7211 5,776 14,9131 The company is entitled lo the exemption from the audit requirement contained in sèction 477 of the Cornpanies Act 2006, for the year ended 31 July 2025. The directors acknowledge their responsibilitie5 for ¢omplying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of Iinancial statements. The mernbe15 have not required the company to obtain an audit of ils financial statements for the year in question in accordance with section 476. These financial statements have been prepared in accordance with thè provision5 applicable lo cotnpanies subject lo the small Gotnpaniès règima. The financial stateTnenls werè approved by the trustees on and signad on their behalf by.. Mr J Cieslik Trustèa Dr M Gawlik Trustee
POLISH LANGUAGE, CULTURE AND AFFAIRS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 Accounting policies Charity infomiation Polish Language, Culluie and Affairs 18 a private company limited by guaranteè incorporated in Northern Ireland. The registered office is 11 Knockwood Crescent, Belfast. BT5 6GD. 1.1 8a$is of preparntion The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 'The Financial Reporting Stsndard applicable in the UK and Republic of Irèland" and the Charitie5 SORP "Accounting and Reporting by Charities." Statement of R@MMended Pradice applicable to Charities preparing their accounts in accordance wrth the Financial Reportlng Stsndard applicable in the UK and R&public of Iieland (FRS 1021" The charity is a Public Benefit Entty as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for Chaifiies not lo prepare a statement of cash flows. The financial stslemenls are preparèd in sterling, which is the fvnctional currency of the charty. Monetary amounts in these financial statemènts are iounded to the nearest £. The financial statements have been prepared under the historical cost convention. 1.2 Going concèm Al the lime of approving the financial statemen15, the trustees have a reasonable expe¢l8lion that the charity has adequate iesource5 to continue in tsperational existence ft)r the foreseeable fLrture. Thu5 the trustees continuè to adopt the going conrn basis of accounting in pr8paring the financial statements. 1.3 Charitsble funds Unrestricted funds are available for use at the discretion of the trustaès in furtherance of their charitable objectives. Restricted funds a subject lo specffic conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds 8ie Sel out in the notes to the financial statements. 1.4 Income Income 15 recognised when the charity is legally entitlèd to il after any performance ¢ondition5 have been mèt. the amounts can be measured reliably, and il is probable that income will be receTVÈd. Cash donations are recognised Dn receipt. Other donations are recognised once the charity has been notified of the donation, unless perfortnance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or d8èds of covenant is recognised at the time of the donation. Lèga¢ies are recognrsed on receipt or otherwise if the charty has bèèn notified of an imper)ding dislribulion, the amount Is known, and receipt is expected. If the amount is not known, the legacy is treated as a ¢ontingenl asset. 10
POLISH LANGUAGE. CULTURE AND AFFAIRS NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 JULY 2025 Accounting policies (ConnUed1 1.5 Expenditurè Expenditure is ieoognisèd once there is a legal or constructive obligation lo tiansfer economic benefit to a third party, il 15 probable that a transfer ol economic benefits will be required in settlèment, and the amount of the obligation can be measured rèliably. Expenditure is classified by activty. The costs of each activity are made up of the toial of dire¢l costs and shaied costs, including support cost5 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 singlè activity are apportioned belwèèn those activities on a ba51S consislenl with thè usè of resources. Central staff costs are allocated on the basis of time spent, and depreciation chargès are allocated on the portion of the 8$sèI's use. 1.6 Tangible fixèd assets Tangible fLxed assets are initially measured al cost and Subsequently measured al cost or v8lu8tion, net ol depreciation and any impairment losses. Depreciation is re¢ognisÈd so as to write off the cosl or valuation of assets less their residual values over their useful lives on the following bases.. Computers 20. reducing balancè The gain 01 loss arising on the disposal of an asset is determined as the difference behveen the sale proceeds and the ¢arrying value of the asset, and is recognised in the slaternent ol financial aclivilies. 1.7 Cash and cash equivalents Cash and cash equivalen15 Include cash in hand, deposits hekl 31 call with banks. other short-lerm liquid investments with original tnalurities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current ligbilities. 1,8 Financial Instrumènts The charity has elected to apply the provisions of Section 11 '8asic Financial Inslrumen15' and Sèctitsn 12 'Oth6r Financial Instruments Issues, ol FRS 102 to all of its financial instruments. Finan¢i81 instrumènts arè rècognised in the charity's balance sheet whèn the charity becomes party lo the conlraclual piovisioTrs ol the instrument. Financial assets and liabilities are offset. with the net amounts presented in the financial statements, when there is a legally enforceable right10 Sel off the re¢ognised amounts and there is an intention to sèttle on a net basis or to rèalise the assèt and settle the liability simullaneougly. Basic financial assets Basic financial assets, which include debtor5 and ¢ash and bank balans, are ir)itially measured al Iransaetion price including transaction costs and ale subsÈquènlty carried at amortised cost using the effective interest rllethod Ljnless the arrangement constitufes a financing tiansaction, where the transaction is rnea5ured al the present value ol the future receipts discounted al a markÉt rate of int6rest. Financial assets classified as receivable within one year ale not amortised.
POLISH LANGUAGE, CULTURE AND AFFAIRS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED} FOR THE YEAR ENDED 31 JULY 2025 Accounting policies (Continued) Bastic financial liabiliti& Basic financial liabilitses, including creditors and bank loans are initially recognised at transaction prieè unless the arrangètnent constitutes a financing Iransaclion, where the debt Instrument is measured at the present value of the future payments discountèd al a market rale of interest. Financial liabilrties dassffied as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using tha èffective int&r&sl rate method. Trade creditors are obligations to pay for goods or setvices that have been acquired in the ordinary course of operations from suppliers. Amounts payable a classified as current liabilities if payment is due within one year or léss. If not, they are piesented as non-current liabilitiès. Trade creditors are recognisèd initi'alty at transaction Pri and subsequenlty measured al amortisèd c051 using the effective interest mèthod. Derecognition of financial liabilities Financial liabilities are derecognised when the ¢harity's wntractual obligations expire tsr are dischargèd OT cancelled. 1.9 Employee benefits The ctsst of any unused holiday enlillemenl is recognised in the period in which the employee'5 services arè re¢eived. Temiination benèfrts are recognised immèdiately as an expense when the charity is demonstrably commrtted lo terminate the employment of an employee or to prowde teminalion benefits. Incomè from donations and legacie5 Unrestricted Restrictèd nds funds 2025 2025 Total Unrèstrictsd Restrictèd funds funds 2024 2024 Totsl 2025 2024 Donations and gifts Grants 9,343 29,804 9,343 39,804 10,000 17,338 1.000 18,336 39.147 10.000 49,147 17,336 1,000 18,3 12
POLISH LANGUAGE, CULTURE AND AFFAIRS NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 JULY 2025 Income from donations and lègacies Unrestricted Restrictsd funds funds 2025 2025 Total Unre5tri¢tèd Rgstricted funds funds 2024 2024 Total 2025 2024 (Continued) Grants National Lottery Fundacja Pomoc Polakom Education Authority Wolnosc Dernokr The Halifax Foundation- Cotntllunity Flex Polish Consulate For your freedom and our5 10,000 10,000 14,215 2,400 2,227 14,215 2.400 2,227 6,903 3,875 6,903 3.875 5.500 3.742 5,500 3,742 4.960 4,960 350 1,370 350 1,370 TBUC Bellasl City Council Polish Sistèrhood 1.440 158 1.440 158 1,000 1.000 29.804 10,000 39,804 17,336 1,0(K) 18,336 Income from charitabl* activiti¥$ Unrèstricted funds 2025 Unrestricted fund$ 2024 Charitablè activities Tulilk)n lees receivable 50.102 59.962 13-
POLISH LANGUAGE, CULTURE AND AFFAIRS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025 Expenditurè on charitablè activities 2025 2024 Direct costs Staff costs Depreciation and impairment School projects and books Volunteer expenses $4,774 415 10,697 1.307 59,688 386 10.671 1,843 67,193 72,568 Shar8 of support and goyornance costs (see note 51 Support Governance 19.067 2,300 12,807 500 88,560 85,875 Analysis by fund Unrestricted funds Restricted funds 80.235 8.325 85,683 192 88,560 85.875 Support costs allocated to actlvlfjes 2025 2024 Cleaning Rent Insurancè Bank charges Subscriplions Sundry expenses Governance costs 2.560 13,750 667 110 319 1,661 2,300 2,730 4.800 980 123 1,695 2,479 500 21,367 13,307 2025 2024 Governance costs comprlsè.. Accountancy fees 2,300 500 2,300 500 Trustses None of the Iruslees lor any persons nnected WEth them) received any remuneration or benefts from the Charity during the year. 14-
POLISH LANGUAGE, CULTURE AND AFFAIRS NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 JULY 2025 Employee5 The average monthly number of employees during the year was.. 2025 Number 2024 Number 27 25 Employment costs 2025 2024 Wages and salaries 54,774 59.668 There weie no employees whose annual rernuner8lK)n was more than £60.LKIO. Taxation The charity is exempt from taxation on ils activitiès bècause all its income 15 applied for charitable purposes. Tangible flxed assèts CornPur Cost At 1 August 2024 Addilions 4.896 531 Al 31 July 2025 5,427 Deprèciation and impairment Al 1 August 2024 Depreciation chaiged in the year 3.351 415 Al 31 July 2025 3,766 Carrying amount At 31 July 2025 1,661 At 31 July 2024 1,545 10 Debtors 2025 2024 Amounts falling due within one year: Prepayments and accrued income 1,226 15-
POLISH LANGUAGE, CULTURE AND AFFAIRS NOTES TO THE FINANCIAL STATEMEfvxfs (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025 11 Crèditor5: amounts falling due within onè year 2D25 2024 Notes Other taxation and Social securty Defeiied incomè Othèr creditors Accruals 18n 20,343 6.882 2,276 163 12 8,716 29,414 8,879 12 Deferred income 2025 2024 Deferred income 20,343 Deferred income is included in thè financial statements as follows.. 2025 2024 Def&rred income is includ8d wtihin". Current liabilities 20.343 Movements in thè yèar Deferred income at 1 August 2024 Resources d&feired in the year 20,343 Delerred income al 31 July 2025 20,343 16-
POLISH LANGUAGE, CULTURE AND AFFAIRS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025 13 Restricted funds The restricted funds of the charrty comprise the unexpended balances of donatK)ns and grants held on trusl subject to specific conditions by donors as to how they may be used. At 1 August 2024 Incoming resources Resources expended At 31 July 2025 Polish Sisterhood National Lottery 808 1201 18,3051 788 1.695 10.000 808 10,000 18,3251 2.483 Previous year: At 1 August 2023 Incoming resOUe5 Rèsourcès expended At 31 July 2024 Polish Sisterhood 1,000 11921 808 14 Unrè5trictod funds The unreslricled funds of the charity comprise the unexpended balances of donations and grants which are not subject lo specific conditions by donors and grantors as to how they may be used. These include designated funds which havè bèen set aside OLJI of unrestricted funds by the Iruslèès foi specific purposes. At 1 August 2024 Incoming resource5 Resources èxpèndèd At 31 July 2025 General funds 15.7211 89.249 180.2351 3,293 Previous year.. At 1 August 2023 Incoming resources Resources expended At 31 July 2024 Gener31 funds 2,664 77.298 185,6831 15.7211 17.
POLISH LANGUAGE, CULTURE AND AFFAIRS NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR ENDED 31 JULY 2025 15 Analysis of net assèts betsveen funds Unrèstricted fund$ 2025 Restrlctsd funds 2025 Total 2025 At 31 July 2025: Tangible assets CurEent assetsllliabilitiesl 1,661 1,632 1,661 4.115 2,483 3,293 2,483 5.776 Unrèstricted funds 2024 Restricted funds 2024 Totsl 2024 At 31 July 2024: Tangible assets Current assetsllliabilitiesl 1,545 (7.266) 808 16,4581 (5,7211 808 14,9131 16 Related party transactions Al the year end the following amounts were owed to Iwo of the trusteès., Mr J Cieslik £5,00012024- £7,000) MrA Paprocki £1,88212024- £9661 Tha$e loan5 are at arm's length and there is no interest repayable on the loans. 18-