OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2026-03-31-accounts

POLISH FAMILY SUPPORT CENTRE

(A company limited by guarantee)

Scottish Charity No. SC034152 Company No. SC246129 (Scotland)

TRUSTEES’ ANNUAL REPORT AND UNAUDITED ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2026

Polish Family Support Centre

Contents For the year ended 31 March 2026

Page
Legal and Administrative Information 1
Trustees’ Annual Report 2 – 15
Independent Examiner’s Report 16
Statement of Financial Activities 17
(incorporating Income and Expenditure Account)
Balance Sheet 18
Notes to the Accounts 19 – 29

Polish Family Support Centre

Legal and Administrative information

Company Number:

SC246129 (Scotland)

Scottish Charity Number:

SC034152

Registered Office:

10 North Grange Grove

Prestonpans EH32 9JP

Principal Address:

19 Smith’s Place Edinburgh EH6 8NU

Trustees and Directors:

Malgorzata Raczynska Kyle Reid Justyna Czarnacka-Wojtysek Lucyna Mazur Markatzi

Company Secretary:

Malgorzata Raczynska

Independent Examiner:

Elaine Alsop ACA DChA FCIE EA Independent Ltd 5 South Charlotte Street Edinburgh EH2 4AN

Bankers:

The Bank of Scotland plc

1

Polish Family Support Centre

Trustees’ Annual Report For the year ended 31 March 2026

The Trustees (who are directors for the purposes of company law) present their report for the year ended 31 March 2026. The accounts have been prepared in accordance with the accounting policies set out in Note 1 to the accounts and comply with the Memorandum of Association, the Companies Act 2006 and the Statement of Recommended Practice, “Accounting and Reporting by Charities”.

Structure, Governance and Management

The Polish Family Support Centre is a charitable company governed by its constitution adopted on the 15 December 2009. Membership is open to individuals, institutions and organisations that support the objects and are accepted by the Board.

The management of the Centre is the responsibility of the charity trustees who form the Board of Directors and who are elected or co-opted under the terms of the memorandum and articles of association. Members elect directors at the AGM for a period of up to five years. Retiring directors are eligible to be re-elected for a second and final term of up to five years. Trustees can appoint additional directors to fill any vacancy on the Board.

The services and activities are delivered by a staff team managed by a Managing Director.

Objectives and Activities

The Polish Family Support Centre was established in 2009 and its aim is to support and help Eastern European families' migrants in Scotland to improve their quality of life abroad by offering comprehensive packages of support that will tackle their barriers and inequalities.

PFSC beneficiaries are families, children/young people, adults and elderly people who are struggling with various problems related to their life in Scotland and experiencing the effects of language barriers, for instance: loneliness, mental health problems, depression, isolation. It is vital that ethnic minorities have support system in place to help them overcome everyday life challenges abroad. PFSC aim is to provide comprehensive support and help in beneficiaries native language, to limit any barriers and unequal access to services and to give them confidence to improve their life.

2

Polish Family Support Centre

Trustees’ Annual Report For the year ended 31 March 2026

We are a growing charity focusing on providing psychological and counselling support, advice and advocacy, peers support and other support services for disadvantaged polish people who are facing various challenges in Scotland.

PFSC puts emphasis on five core aspects of its practice:

Mental Health Clinic: A welcoming space where we care for the mental health of entire families. We work with children, young people and adults. We offer consultations, therapy, support groups, crisis assistance and simply a conversation for those moments when life starts to feel overwhelming. We ensure that our support is accessible, compassionate and free of language barriers. In addition to psychological and therapeutic help, we also provide consultations with a Polish psychiatrist and speech and language therapy services.

Advice and Support Centre: Our advisory office was created out of a simple but important need: life in a new country often involves documents, forms and procedures that can overwhelm even the most organised person-especially when facing a language barrier. We help with filling out applications, translating letters, contacting institutions and understanding what rights and benefits Polish residents are entitled to. We often act as a “translator of the system”-explaining step by step what needs to be done and what the next stages look like.

.

Food Bank: A practical, everyday form of support for individuals and families. Thanks to our cooperation with Lidl, Sainsbury’s and local food banks, we can regularly provide food and hygiene products. We always do this with respect and discretion, knowing that asking for help can be difficult. We welcome people facing financial challenges as well as anyone who simply wants to ease their household budget. We don’t ask about income - everyone is welcome to come and receive support.

Polish Library: A space where we nurture language, culture and education. We offer books for children, young people and adults, support bilingualism and encourage entire families to read together. It is a place that connects generations - from the youngest to seniors - and helps people feel at home, surrounded by Polish stories and traditions. We currently have over 2,500 Polish books.

3

Polish Family Support Centre

Trustees’ Annual Report For the year ended 31 March 2026

Community café: Our open, friendly space for meeting others. A place where anyone can come for a coffee, have a chat and connect with people in a warm and welcoming atmosphere.

We have been working hard to support Polish ethnic minority in a comprehensive way, to ensure they have equal access and opportunities to services they need.

Achievements and performance

In the year the PFSC continued the project “Family Support” that was funded by the Polish Consulate General of Poland in Edinburgh. The Family Support project works with Polish families including children and young people, providing tailored packages of support to combat disadvantage, social isolation and improve community cohesion. The project supports more than 173 families a year. The project has been developed based on consultation with Polish families, experience of supporting Polish families over the last seventeen years and a feasibility study.

The project aims to help the social, mental and emotional development of disadvantaged Polish families, and to provide a comprehensive level of family support, in order to enhance family life. The project utilises professionals who have a knowledge and understanding of the issues faced by families who are migrants. Staff and volunteers are fluent in Polish and English in order to address any language barriers. Services are accessible and culturally sensitive. The project has a particular focus on disadvantaged Polish families and offers advice and drop-in service; psychological consultations and assessment; support groups and befriending.

In the year, the organisation received a three-year continuation funding from National Lottery Fund – Fairer Life Chances for the project : “Supporting young people and families experiencing social isolation”. The project supports young Polish people aged 12-16 and their families. The services include counselling sessions for young people and their families and age-appropriate workshops and support groups for young people. The project helps improve mental wellbeing, reduce isolation, and improve family relationships. We support over 150 young people yearly.

4

Polish Family Support Centre

Trustees’ Annual Report For the year ended 31 March 2026

In the year we have continued a second year of our five-year project funded by Henry Duncan, (Corra Foundation) and Awards for All – RECLAIM YOUR POWER – VOICES OF RESILIENCE. The project aims to support women from Polish ethnic communities and girls who suffered psychological or emotional abuse.

The project will include:

In the year we have continued our second year of the project funded by the City of Edinburgh Council – Connected Communities - Supporting Young People in Edinburgh – Throughout the year, young people accessed a variety of mental health and wellbeing services tailored to their individual and collective needs like individual counselling, group counselling sessions, workshops and support groups.

In the year we received funding from City of Edinburgh Council Resilience Fund to support our daily activities by covering a portion of the salary for an existing admin worker. This included managing client appointments, assisting with benefit application paperwork, making follow-up calls on behalf of clients, coordinating translations, and maintaining accurate case records.

In the year we have been funded by National Lottery Cost of Living Fund – as part of the project we targeted low-income families, unemployed or underemployed individuals, migrants, and individuals experiencing homelessness. Our support includes mental health support, advice and advocacy services, workshops and educational programs. We provide tailored support to help individuals manage their mental well-being, access essential services, and improve their overall quality of life, including housing, employment and financial stability support.

5

Polish Family Support Centre

Trustees’ Annual Report For the year ended 31 March 2026

In the year, the organisation continued the final year of the project funded by EVOC Community Mental Health and Wellbeing Fund Award , the project focuses on Peers Support work for adults w ho by the pandemic has developed anxiety and stress and are struggling to manage their feelings. The project involves Peers Support for those greatly affected by the pandemic and ensure that adults are equipped with the skills to manage their daily tasks and fulfil their potential. The project involves individual consultation, support groups and online support.

In the year we have also secured two-year funding from EVOC to continue and expand our community-based support, including Community Café Befriending Support for Adults and peer support activities aimed at reducing isolation, improving wellbeing and strengthening community connections among Polish adults in Edinburgh.

In the year, we continued the project funded by the Bank of Scotland Foundation to provide CBT psychotherapy sessions once a week for Polish adults facing mental health challenges, with a specific focus on trauma/PTSD and depression. These sessions are designed to actively help individuals identify and change troubling emotions, thoughts, and behaviours, fostering positive progress and growth. Psychotherapy, often known as talk therapy, empowers individuals to recognize their ability to improve their situation, leading to improved confidence, self-esteem and emotional wellbeing.

In the year we received funding from the Polish Foundation Wolność i Demokracja to support Polish language and cultural initiatives, including the Saturday School of John Paul II , which supports children and young people in gaining knowledge about Polish language, Polish culture and identity.

In the year we also implemented the project “ Biblioteka Żywego Języka – współczesna polszczyzna i kultura w działaniu ” funded by the Polish Foundation Wolność i Demokracja , promoting Polish language, literature and reading culture through workshops, literary meetings, intergenerational activities and cooperation with Polish Saturday Schools.

In the year we secured funding through collaboration with NHS Lothian to deliver a community-based immunisation campaign . The project focuses on increasing access to vaccinations and raising awareness within the Polish community, supporting engagement with public health services.

6

Polish Family Support Centre

Trustees’ Annual Report For the year ended 31 March 2026

In the year we have continued our project funded by Robertson Trust that supports disadvantaged and vulnerable people with mental health problems, in financial difficulties, in poverty and homeless. The support involves counselling sessions to improve their mental wellbeing, welfare advice to support their financial circumstances, workshops and support groups to encourage socialising and finding solution to problems. As part of the project, we have participated in several webinars, in person and online meetings to ensure we complement our services, related to rent arrears, debt, homelessness, welfare benefits, alcoholism, food poverty etc.

In the year, the organisation also received funding from the Robertson Trust Resilience Fund. This funding supported additional activities including in-house mental wellbeing workshops delivered by a qualified psychological practitioner, self-defence training to improve safety and confidence, and improvements to office security, including upgraded doors to ensure safe access to services.

In the year, we also continued to provide our services thanks to small grants and donations that helped us significantly in running costs.

A YEAR OF IMPACTFUL INITIATIVES

The 2025/26 financial year was one of strong growth, visibility and partnership building for our organisation. We continued supporting Polish and local communities across Edinburgh and whole Scotland while significantly expanding our external presence. Throughout the year, we engaged in strategic collaborations, delivered meaningful projects, contributed to sector-wide conversations and represented our community at numerous events, conferences and meetings. Below is a summary of our most important activities and achievements.

1. STRENGTHENING PARTNERSHIPS ACROSS EDINBURGH AND SCOTLAND

We actively invested in collaborative relationships with councils, NHS, charities, housing associations and government bodies.

7

Polish Family Support Centre

Trustees’ Annual Report For the year ended 31 March 2026

These partnerships help our community better navigate services, access support and feel included in Edinburgh’s wider social landscape.

2. COMMUNITY PRESENCE & LOCAL ENGAGEMENT

Our organisation was highly active in community events, outreach activities and educational sessions.

o Koniczynka Peebles Picnic

o Back to School Picnic at St Ninian’s Church in Edinburgh

8

Polish Family Support Centre

Trustees’ Annual Report For the year ended 31 March 2026

These events increased our visibility and helped us reach new families, partners and volunteers.

3. SUPPORTING WOMEN, FAMILIES & VULNERABLE INDIVIDUALS

The year saw significant progress in our programmes addressing emotional wellbeing, safety and empowerment.

Women’s Support – “Reclaim Your Power, Reclaim Yourself”

We hosted multiple meetings and networking sessions focused on women’s safety, emotional abuse and wellbeing. Key partners included:

These relationships support the development of a safer, more informed environment for women in our community.

Bereavement Group

We ran a 10-session support group for individuals coping with grief. Although participation was small, the support offered had significant emotional value for those involved.

Family & Youth Support

We delivered workshops for children (8+) at the Polish School in Musselburgh, focusing on:

We also discussed youth support needs with The Junction and took part in Edinburgh Council’s youth-network meetings.

4. MENTAL HEALTH, PSYCHOLOGY & WELLBEING

Our organisation prioritised emotional wellbeing and psychological education.

9

Polish Family Support Centre

Trustees’ Annual Report For the year ended 31 March 2026

These initiatives helped normalise conversations about mental health within the Polish community.

5. PUBLIC RELATIONS, MEDIA & COMMUNICATIONS

This year brought significant exposure in Polish and Scottish media outlets.

Media appearances

We have already secured upcoming interviews with several high profile guests, including Jakub Mauricz, one of the most recognised dietitians in Poland. This growing series is designed to strengthen our educational impact, expand our digital reach and position our organisation as a trusted source of accessible, high quality information.

10

Polish Family Support Centre

Trustees’ Annual Report For the year ended 31 March 2026

Internal capacity-building

6. GOVERNMENT & DIPLOMATIC ENGAGEMENT

The year strengthened our role as a representative body for Poles living in Scotland.

These engagements reinforce our advocacy role and strengthen ties between Scotland’s Polish community and government institutions.

7. LEGAL, HOUSING & SOCIAL CARE SUPPORT

Our collaborations ensured broader access to practical help.

These partnerships expand the safety net available to Polish families in Edinburgh.

11

Polish Family Support Centre

Trustees’ Annual Report For the year ended 31 March 2026

8. EVENTS, CONFERENCES & PROFESSIONAL DEVELOPMENT

Our staff and representatives attended a wide range of events, ensuring we remain up-to-date and connected.

Examples include:

These engagements strengthen our strategic outlook and organisational capacity.

CONCLUSION: A YEAR OF MEANINGFUL ACHIEVEMENTS, ORGANISATIONAL MATURITY AND GROWING RECOGNITION.

The 2025/26 year was defined by significant growth, strengthened partnerships and an expanding impact across Edinburgh and the wider Scottish community. Our organisation not only delivered a broad range of services but also became an increasingly recognised and trusted voice for Polish families in Scotland.

We deepened meaningful collaborations with key institutions, including Edinburgh Council, NHS, third-sector organisations, housing associations and the Polish Consulate. These partnerships enhanced our ability to support families, improve access to services and ensure that Polish residents feel included, represented and understood. Our active presence at sector-wide forums, including EVOC, SCVO and Edinburgh Community Food initiatives, positioned us firmly within Scotland’s wider support ecosystem.

Our visibility within the community grew substantially. By hosting a Polish Presidential Election voting station, leading information stalls at major local events and participating in cultural and civic celebrations, we strengthened ties with local residents, volunteers and partner organisations. These activities also broadened our reach to new families seeking support and connection.

12

Polish Family Support Centre

Trustees’ Annual Report For the year ended 31 March 2026

A major achievement of the year was the expansion of our programmes focused on women, families and vulnerable individuals. Through “Reclaim Your Power, Reclaim Yourself,” our organisation intensified its commitment to women’s emotional safety and wellbeing, supported by strong collaborations with Women’s Aid and Police Scotland. Our workshops for young people, bereavement support group and ongoing youth-focused discussions reinforced our dedication to developing tailored and accessible services for families.

Mental health education became one of our strongest areas of impact. Two high-profile lectures by Ewa Woydyłło-Osiatyńska attracted over 250 participants and were met with exceptional community engagement. Additional collaborations - including conferences, interviews and online educational content - helped to normalise conversations about mental health, trauma, addiction and chronic illness in the Polish community.

Our media and communications presence reached new heights. Interviews on TVP Polonia and Radio Saltire, along with rapidly growing YouTube content viewed by tens of thousands of people, significantly expanded our reach. Our team strengthened digital skills through training, ensuring continued improvement in communication and outreach.

Government and diplomatic engagement marked another milestone. Meetings with the new Polish Consul, participation in consular networking events, representation at the Senate and Sejm in Warsaw and discussions with Ben Macpherson MSP elevated our advocacy role and amplified the voices of Polish families at both national and international levels.

Finally, we enhanced practical support systems through free legal clinics, housing-related consultations and strengthened cooperation with organisations supporting families, tenants and individuals in crisis. Participation in numerous conferences, seminars and networking events provided new insights, supported staff development and broadened opportunities for future collaboration.

These accomplishments form a strong foundation for further growth and continued impact in the years ahead.

13

Polish Family Support Centre

Trustees’ Annual Report For the year ended 31 March 2026

Financial Review

The income and expenditure for the year is set out in the Statement of Financial Activities and the accompanying notes to the accounts.

Income for the year was £225,433 (2025: £237,172) primarily from grant funding and donations. The income includes funds awarded by the Corra Foundation that have not yet been received and which are shown as debtors on the Balance Sheet. Additionally, the balance of funding from a three-year grant awarded towards the end of the year by the National Lottery is shown in debtors and deferred income until conditions are met to receive the funding.

With expenditure of £193,699 (2025: £184,922) the Centre had a surplus for the year of £31,734 (2025: £52,250). The surplus was added to funds brought forward at the start of the year which resulted in the charity holding total funds of £251,881 at the 31 March 2026. The total funds consist of £158,819 in the unrestricted fund and £93,062 in the restricted fund.

Reserves

The trustees aim to keep a free reserve (unrestricted funds less the value of tangible assets and debtors which are not yet freely available to the trustees) equivalent to 6 months running costs to ensure they have sufficient funds to meet liabilities as they fall due; meet unexpected contingencies and, if funding reduces significantly in the future, provide time to secure alternative funds or wind up in an orderly manner. At the 31 March 2026, the Centre held a free or general reserve of £142,066, equivalent to 8 months' running costs, and had met this target.

Trustee remuneration and related parties

Lucyna Mazur Markatzi, a trustee, received salary payments, permitted by Clause 4 of the Memorandum of Association (see Note 9 for further information).

No other trustees or connected persons received remuneration or expenses from the Charity.

The charity has not entered into any transactions with related parties during the year.

14

Polish Family Support Centre

Trustees’ Annual Report For the year ended 31 March 2026

Board of Trustees Responsibilities Statement

The Board of Trustees (who are directors for the purposes of company law and trustees for the purposes of charity law) are responsible for preparing the Report of the Board of Trustees and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Board of Trustees to prepare accounts for each financial year which give a true and fair view of the state of the affairs of the charitable company and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing those accounts, the Board of Trustees are required to:

The Board of Trustees is responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the accounts comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended) . They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (2015) and in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small entities.

Approved by the Board of Trustees and signed on their behalf by

Lucyna Mazur-Markatzi,

Trustee 21/07/2026

15

Polish Family Support Centre

Independent Examiner’s report to the Trustees of the Polish Family Support Centre

I report on the accounts of the Polish Family Support Centre for the year ended 31 March 2026 which comprise the Statement of Financial Activities, the Balance Sheet, and the related notes.

Respective responsibilities of Trustees and Examiner

The Trustees (who are the directors of the charitable company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The Trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of Independent Examiner’s report

My examination was carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes a consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts.

Independent Examiner’s statement

In the course of my examination, no matter has come to my attention:

E Alsop

Elaine Alsop ACA DChA FCIE

EA Independent Ltd 5 South Charlotte Street Edinburgh, EH2 4AN 23 July 2026

16

Polish Family Support Centre

Statement of Financial Activities (Incorporating Income and Expenditure Account) For the year ended 31 March 2026

Unrestricted Restricted Total Total
Funds Funds Funds Funds
2026 2026 2026 2025
Notes £ £ £ £
Income from:
Grants and donations 4 85,840 139,593 225,433 225,762
Charitable activities - - - 11,410
─────── ─────── ────── ──────
Total income 85,840 139,593 225,433 237,172
─────── ─────── ────── ──────
Expenditure on:
Charitable activities 5 79,046 114,653 193,699 184,922
─────── ─────── ────── ──────
Total expenditure 79,046 114,653 193,699 184,922
─────── ─────── ────── ──────
Net income before transfers 6,794 24,940 31,734 52,250
Transfers between funds - - - -
─────── ─────── ────── ──────
Net movement in funds 6,794 24,940 31,734 52,250
Reconciliation of funds:
Funds brought forward 152,025 68,122 220,147 167,897
─────── ─────── ────── ──────
Funds carried forward 158,819 93,062 251,881 220,147
═══════ ═══════ ══════ ═══════

The statement of financial activities includes all gains and losses recognised in the year. The results for the year derive from continuing activities.

The notes on the following pages form part of these financial statements.

17

Polish Family Support Centre

Balance Sheet

As at 31 March 2026

Balance Sheet
As at 31 March 2026
2026 2025
Notes £ £ £ £
Fixed assets 11 752 1,479
Debtorsreceivable in more than one year 12 100,863 24,000
Current assets
Debtors 12 92,863 18,000
Cash at bank and in hand 247,111 194,902
─────── ───────
399,974 212,902
Current liabilities
Creditors falling due within one year 13 (104,845) (18,234)
─────── ───────
Net current assets 235,129 194,668
─────── ───────
Total assets less current liabilities 336,744 220,147
Creditorsfalling due after one year 13 (84,863) -
─────── ───────
Net assets 251,881 220,147
═══════ ═══════
Funds
Restricted funds 15 93,062 68,122
Unrestricted funds 15 158,819 152,025
─────── ───────
Total Charity Funds 251,881 220,147
═══════ ═══════

For the year ended 31 March 2026 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Trustees’ responsibilities:

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small entities.

These accounts were approved and authorised for issue by the Board of Trustees on 21/07/2026.

Lucyna Mazur-Markatzi, Trustee,

Company Registration No: SC246129

The notes on the following pages form part of these financial statements.

18

Polish Family Support Centre

Notes to the Accounts

For the year ended 31 March 2026

1 ACCOUNTING POLICIES

1.1 General Information

The Polish Family Support Centre is a charitable company registered with the Office of the Scottish Charity Regulator (OSCR) with charity registration number SC034152 and company registration number SC246129.

Its registered office is: 10 North Granges Grove, Prestonpans, EH32 9JP Its principal address is: 19 Smith’s Place, Edinburgh, EH6 8NU

The principal activities are to support and help Eastern European families' migrants in Scotland to improve their quality of life abroad by offering comprehensive packages of support that will tackle their barriers and inequalities.

1.2 Basis of Preparation

The accounts have been prepared under the historical cost convention accordance with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with the Statement of Recommended Practice: 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) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

The Polish Family Support Centre meets the definition of a public benefit entity under FRS 102.

These financial statements are presented in Pounds Sterling (GBP) as that is the currency in which the charity’s transactions are denominated. Monetary amounts in these financial statements are rounded to the nearest pound (£).

The preparation of the financial statements requires the use of certain critical accounting estimates. It also requires Trustees to exercise their judgement in the process of applying the accounting policies. Use of available information and application of judgement are inherent in the formation of estimates. Actual outcomes in the future could differ from such estimates. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed in note 2.

The trustees have taken the advantage of the provisions in the SORP from preparing a statement of cash flows as afforded to small entities by FRS 102.

19

Polish Family Support Centre

Notes to the Accounts For the year ended 31 March 2026

1 ACCOUNTING POLICIES (continued)

1.3 Going Concern

The accounts have been prepared on a going concern basis as the Trustees are of the opinion that the charitable company can continue to meet its obligations as they fall due for the foreseeable future. They regularly monitor the funding streams and evaluate the projected expenditure and the free reserves available.

1.4 Income

All income is included in the Statement of Financial Activities when the charity is entitled to the income, receipt is probable, and the amount can be measured reliably. The following specific policies are applied to the particular categories of income:

1.5 Expenditure

Expenditure is recognised when the charity has entered into a legal or constructive obligation, it is probable that settlement will be required and the amount of the obligation can be measured reliably. It has been accounted for on an accruals basis and has been classified under relevant headings.

The charity is not registered for VAT, and accordingly expenditure is shown gross of irrecoverable VAT.

Expenditure on charitable activities includes costs incurred in supporting the charity and its objectives. It comprises both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice and therefore includes the costs of independent examination.

20

Polish Family Support Centre

Notes to the Accounts For the year ended 31 March 2026

1 ACCOUNTING POLICIES (continued)

1.6 Taxation

The charity is accepted by HMRC as a charity under section 521 to 563, Income Tax Act 2007, and accordingly no provision is required for taxation surpluses.

1.7 Funds

Unrestricted funds are available to use and are administered on a discretionary basis under the direction of the Trustees, and in line with the objects of the charity.

Restricted funds are to be used for particular restricted purposes within the charitable company’s objectives. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Expenditure which meets these criteria is charged to the fund, together with a fair allocation of management and support costs.

1.8 Financial Assets and Financial Liabilities

Financial instruments are recognised in the Balance Sheet when the charity becomes a party to the contractual provisions of the instrument. Financial instruments are initially measured at transaction price. Subsequent to initial recognition they are accounted for as set out below.

The charity only enters into basic financial instruments. At the end of each reporting period basic financial instruments are measured at amortised cost using the effective interest rate method.

Financial assets are derecognised when the contractual rights to the cash flows from the asset expire, or when the charity has transferred substantially all the risks and rewards of ownership. Financial liabilities are derecognised only once the liability has been extinguished through discharge, cancellation or expiry.

1.9 Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less and bank overdrafts.

1.10 Pensions

The charitable company contributes to pension plans for all enrolled employees. Contributions payable are charged to the income and expenditure account in the period they are payable.

21

Polish Family Support Centre

Notes to the Accounts

For the year ended 31 March 2026

1 ACCOUNTING POLICIES (continued)

1.11 Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided at the following annual rates on a straight-line basis in order to write off each asset over its estimated useful life.

1.12 Debtors

Short term debtors are recognised at transaction price less any impairment. Prepayments relate to amounts paid in advance for expenditure attributable to future financial periods. Accrued income relates to income due for the current year, which had not been billed or received at the year-end. Amounts receivable in more than one year are recorded as such.

1.13 Creditors

Creditors and provisions are recognised where the charitable company has a present obligation resulting from a past event that will probably result on the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount.

1.14Deferred income

Deferred income is recognised when income is for use in a later accounting period.

1.15 Legal status of the charity

The charity is a company limited by guarantee and been granted exemption, under Section 60 of the Companies Act 2006, from including ‘Limited’ in its name. The liability of each member of the company, in the event of winding up, is limited to £1.

2 CRITICAL JUDGEMENTS AND ESTIMATES

The preparation of financial statements in compliance with the Charities SORP (FRS 102) requires the use of certain critical accounting estimates. It also requires the Trustees to exercise judgement in applying the charity's accounting policies. The Trustees do not consider there to be any material accounting judgement required in preparing these accounts. The Trustees are satisfied that accounting policies are appropriate and applied consistently.

22

Polish Family Support Centre

Notes to the Accounts

For the year ended 31 March 2026

3 COMPARATIVE STATEMENT OF FINANCIAL ACTIVITES

Unrestricted Unrestricted Restricted Total
2025 2025 2025
£ £ £
Income from:
Grants and donations 96,338 129,424 225,762
Charitable income 11,410 - 11,410
────── ────── ──────
Total income 107,748 129,424 237,172
────── ────── ──────
Expenditure on:
Charitable activities 42,699 142,223 184,922
────── ────── ──────
Net movement in funds before transfers 65,049 12,799 52,250
Transfers between funds - - -
────── ────── ──────
Net movement in funds 65,049 12,799 52,250
══════ ══════ ══════
4 INCOME FROM GRANTS AND DONATIONS
Unrestricted Restricted Total Total
2026 2026 2026 2025
£ £ £ £
Grants
The National Lottery - various - 80,274 80,274 68,359
Corra Foundation - - - 40,000
Edinburgh Council - 24,366 24,366 24,366
The Robertson Trust 20,000 5,500 25,500 15,000
Bank of Scotland Foundation - - - 20,000
EVOC - 13,870 13,870 15,175
Polish Consulate 13,200 - 13,200 14,274
Edinburgh Council Resilience - 10,000 10,000 -
Others under £10,000 9,724 5,583 15,307 11,671
Donations
Individuals and Gift Aid claimed 42,916 - 42,916 16,917
────── ────── ────── ──────
85,840 139,593 225,433 225,762
══════ ══════ ══════ ══════

In 2025, grants of £129,424 were restricted and £96,338 were unrestricted.

23

Polish Family Support Centre

Notes to the Accounts

For the year ended 31 March 2026

5 EXPENDITURE ON CHARITABLE ACTIVITIES

Unrestricted Restricted Total Total
2026 2026 2026 2025
£ £ £ £
Salaries & wages 52,939 114,614 167,553 157,083
Travel 788 - 788 574
Rent 10,392 - 10,392 10,392
Office expenses 5,146 - 5,146 8,255
Event expenses 2,497 - 2,497 2,877
Professional fees 5,357 39 5,396 1,321
Contractors - - - 3,193
Independent examination 1,200 - 1,200 500
Depreciation 727 - 727 727
────── ────── ────── ──────
79,046 114,653 193,699 184,922
══════ ══════ ══════ ══════

In 2025, expenditure of £142,223 was restricted and £42,699 was unrestricted

6 NET INCOME/(EXPENDITURE)

NET INCOME/(EXPENDITURE)
2026 2025
£ £
The net income/(expenditure) is stated after charging:
Depreciation 727 727
Independent Examiner’s fee 1,200 500
EMPLOYEES
2026 2025
£ £
Gross salaries 156,105 146,800
Employers NIC 19,138 12,743
Employment allowance (10,500) (5,000)
Employer’s pension 2,810 2,540
────── ──────
167,553 157,083
══════ ══════

7 EMPLOYEES

24

Polish Family Support Centre

Notes to the Accounts For the year ended 31 March 2026

No employee received emoluments of more than £60,000 in the current or prior year.

The average monthly number of employees during the year was 7 (2025: 6).

8 PENSION AND OTHER POST-RETIREMENT COMMITMENTS

The charitable company operates to an auto-enrolment pension fund for eligible employees. The pension cost charge represents contributions payable by the charitable company to the fund and amounted to £2,810 (2025: £2,540).

9 TRUSTEE REMUNERATION AND EXPENSES

Lucyna Mazur Markatzi, a trustee, received salary payments totaling £22,741 (2025: £22,558) for the year to 31 March 2026. Such payments are permitted by Clause 4 of the Memorandum of Association.

No other trustees or connected persons received remuneration or expenses from the Charity.

10 TRANSACTIONS WITH RELATED PARTIES

There were no transactions with related parties during the current or prior year.

11 FIXED ASSETS

FIXED ASSETS
Office
Equipment
£
Cost or valuation:
At 1 April 2025 3,634
Additions in the year -
──────
At 31 March 2026 3,634
──────
Accumulated depreciation:
At 1 April 2025 2,155
Charge for the year 727
──────
At 31 March 2026 2,882
──────
Net Book Value at 31 March 2026 752
══════
Net Book Value at 31 March 2025 1,479
══════

25

Polish Family Support Centre

Notes to the Accounts For the year ended 31 March 2026

**12 ** DEBTORS
2026 2025
£ £
Amounts receivable in more than one year
Grants receivable 100,863 24,000
══════ ══════
Amounts receivable in less than one year
Grants receivable 92,863 18,000
══════ ══════
**13 ** CREDITORS
2026 2025
£ £
Amounts payable in less than one year
HMRC 4,237 3,237
Pension contributions - 627
Accrued expenses 1,200 500
Deferred income (note 14) 99,409 13,870
─────── ───────
104,845 18,234
══════ ══════
Amounts payable in more than one year
Deferred income (note 14) 84,863 -
══════ ══════
**14 ** DEFERRED INCOME
2026 2025
£ £
Balance brought forward 13,870 15,175
EVOC grant released to income (13,870) (15,175)
EVOC grant received in advance 14,546 13,870
National Lottery grant received in
advance 169,726 -
─────── ───────
Balance carried forward 184,272 13,870
══════ ══════
To release in one year 99,409 13,870
To release in more than one year 84,863 -

26

Polish Family Support Centre

Notes to the Accounts For the year ended 31 March 2026

15 MOVEMENT OF FUNDS

MOVEMENT OF FUNDS
Balance at Balance at
1 April 31 March
2025 Income Expenditure Transfers 2026
£ £ £ £ £
Restricted funds:
Awards for All (a) 20,000 - (20,000) - -
The National Lottery
Community Fund		 (b) 45,195 - (45,195) - -
EVOC (c) - 13,870 (13,870) - -
Dr Guthie (d) 1,000 - (1,000) - -
Edinburgh Council (e) 1,245 24,366 (25,611) - -
Council Resilience (f) - 10,000 (4,962) - 5,038
Robertson Trust (g) - 5,500 - - 5,500
The National Lottery
Community Fund		 (h) - 80,274 - - 80,274
NHS (i) 682 5,583 (4,015) - 2,250
────── ─────── ─────── ────── ──────
Total restricted 68,122 139,593 (114,653) - 93,062
────── ─────── ─────── ────── ──────
Unrestricted funds:
General fund (i) 152,025 85,840 (79,046) - 158,819
────── ─────── ─────── ────── ──────
Total Funds 220,147 225,433 (193,699) - 251,881
═════ ══════ ══════ ═════ ═════

Restricted funds

27

Polish Family Support Centre

Notes to the Accounts For the year ended 31 March 2026

Restricted funds continued

Unrestricted funds

Transfers between funds:

There were no transfers between funds in the year.

Movements in funds – comparative figures

Balance at Balance at
1 April 31 March
2024 Income Expenditure Transfers 2025
£ £ £ £ £
Restricted funds:
Support for young people &
families 68,870 - (68,870) - -
Rent, office & workshops 7,443 14,274 (21,717) - -
Awards for All - 20,000 - 20,000
Big Lottery - 48,359 (3,164) - 45,195
EVOC 570 15,175 (15,745) - -
Dr Guthie - 1,000 - - 1,000
Edinburgh Council - 24,366 (23,121) - 1,245
NHS - 6,250 (5,568) - 682
Other funds 4,038 - (4,038) - -
────── ────── ─────── ────── ──────
Total restricted 80,921 129,424 (142,223) - 68,122
────── ────── ─────── ────── ──────
Unrestricted funds:
General fund 86,976 107,748 (42,699) - 152,025
────── ────── ─────── ────── ──────
Total Funds 167,897 237,172 (184,922) - 220,147
═════ ══════ ══════ ═════ ═════

28

Polish Family Support Centre

Notes to the Accounts

For the year ended 31 March 2026

16 ANALYSIS OF NET ASSETS REPRESENTING FUNDS

Unrestricted Restricted Total
Funds Funds Funds
£ £ £
Fund balances at 31 March 2026 are represented by:
Fixed assets 752 - 752
Receivables over one year 16,000 84,863 100,863
Net current assets 142,067 93,062 235,129
Creditors more than one year - (84,863) (84,863)
────── ────── ──────
158,819 93,062 251,881
══════ ══════ ══════
Fund balances at 31 March 2025 are represented by:
Fixed assets 1,479 - 1,479
Receivables over one year 24,000 - 24,000
Net current assets 126,546 68,122 194,668
Creditors more than one year - - -
────── ────── ──────
152,025 68,122 220,147
══════ ══════ ══════

17 ULTIMATE CONTROLLING PARTY

The charitable company is constituted by its Memorandum and Articles of Association and is controlled by elected trustees.

29