The General Wladyslaw Sikorski Memori21 House Poli4h Social and Kducalional Society in Glasgow SCIO Annual Report and Flnanclal Ststements for the Year Ended 31 March 2025
The General Wladyslaw Sikorski Memorial Hoe Polish Soeill and EdM¢alioBal Soeiety in Glasgow SCIO Contents Reference and Adminislrative DetsAIs Trnslees. Report 2to3 Ststement of Tn Responsibilities Ind¢pendent Examinerfs Report Stalement of Financial Activities Balan¢e Sheel Noles to the Financial Stst¢m¢nts 81014
Th¢ G¢n¢ral WladyJlaw OrskI Memorial Hovse Polish So¢ial a1 Eduutio•al So¢idy Glo$g•w SCIO R¢f¢r¢av and AdwivAi¥trntiY¢ D¢tsil¥ Cblrlty R¢gl*trAtknn Number SC04614J Jad•peod¢ni Ex•mln¢r P Orimley & CompAny chTrtd Clfi¢d AKo¥nt4nts 172 KdviTrh4u8h Str¢¢t 018ssow G3 IPR Pas¢ I
The General Wlady51aw Sikor5ki MemoriAI H0•5e Polish Soeiil d EducAtioDal Society in GIsEOW SCIO The tru5tee5 prcscnt their rewt ftr the year ended 31 Mvch 2025. GOVERNANCE Th¢ charity is a Swtlish Charitable Ino)rpKir8t¢d (kganisation (a SCIO). and was registered in its Current legal forni on 18 November 2015. The charity is governed ty its Constitution and membership of th¢ Board is open to all members with all positions b¢in8 availabl¢ for dection & th¢ annual AGM. The Board g¢rKrally m¢¢t monthly or¢ r¢$ponsible for th¢ strategic direclion of the charity. Alms and Objttllves Th¢ ¢harit#bl¢ purposes of ihe l¢¢Y arw. The advancement of citizenship and communiry developmeni The advan¢em¢nt of ¢ultur4 herit•8e and arts The relief of those in need Th¢ advancement of education The advancemeni of feligion Th¢ provision of freal10Aa1 fllItt¢S The objeciives of the Society a To tssist Poles to work with And b¢ of the wider Scortish community in a way that is mutually beneficial and poslilva for 1. To takn fonvard equality. citizenship and community dcvelopnMt by assl$ting and promoting the work of Polish organisations and communities in Sw¢lan To work with other or8anisalions and charities in supporting those in need both Pollsh and non Polish. To Supp and rnainlain Polish hcritage, culture and arts. To take fonvard and contr11te to the conlinuinE developnent of educational requirement5 of the Polish communlty. To assist in providing for Ihe rellgious needs of the Polish community. To assist Poles who come to live in Scotland. To mainlain and provid¢ a0MmOdItIOn. Glubroums and fundion hall ¢0 rIllIa*¢ th¢ s1&] n¢¢ds to the Polish community and int¢rn¢tion with otherk To assijl in ihe Mainlenan and d•velopment of rlIPOréry and histori¢ links b•hveen Scotland and Poland. To ensure the a¢hievements oeCJen¢ral ady11•W Sikowski. th¢ Polish miliw ofww2 and the $ufferin8 of the Polish p¢opl¢ durin8 and after WW2 are always r¢m¢mb¢Ted. Pa8e 2
The General Wladyslaw Sikorski Memorial House Polish Social and Educational Society in GlaSEOW SCIO Trustets, Report conl'd Financial RevieTV The financial a¢ltvilies of the charity are as per allached financial slalements. There was a defieit of £10,095 (2024 defecit £39.436) resulting in elosingT reserves of£272.49? (2024 £?82,587). Closing reserves show Unrestricted funds of £266,492 and a £6.000 in Restricied funds relating to unspent grani monies. Achievemenls and Performance The following activities took place every week Polish Saturday Pre-school (up to 5 yvdrs) Polish Saiurday School (up from 55TS) - Library open evern, Saturda), Three classes of Polish language leaching Polish lanbiuage for Scoitish teachers (two l O M-eek courses) - Alcoholics Anonymous. Polonez Dance Group. English Language Classes for Ukrainians, Polish Seniors Club. Our facilities were also used regularly by: Polish History Club Polish Scouts Knights of Saint Columba Police Scotland recruitment Citizens Rights Group Polish Film Club Additionally we held the following events- Polish Elections Polish Heritage Da), Polish Independence Dav Polish IhcTncd draTna5 and plays Polish history events and exhibiiions Working with the local community in Douglas w¢ maintain the Polish Memorial Garden in Douglas. Our Bar and Restaurani continue to be ver%. popular with members and friends {offering the best of Polish food and beverages at a very reasonable cosl). Our subsidised HMO accommodation continues to provide Polish and other person5 SUPPOrt. As a result of our well received efforts our membership is maintained at a healthy level. We work closely with Glasgow Council for Voluntary Service. We communicate by Facebook and by our Website: Wi%,.$1kOrSk1poI15hclub.Org.uk Chairperson of the Board of Truslees Date: 23 December 2025 Page 3
The Gen¢ral WIAdys18w Slknr5ki MemoriAI House Polsh S•clal and EducAtlonil Society in Glasgow SCIO StateuKnt ofTntstees' ResponsAbllltles The Trnstees are reswjnsible for preparing the thisteeg rert and the financial statements in accordance with the United Kingdom Accountin8 Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and ulatiOns. The law applicable to ¢harities in Scotland Twires the trustees kn prepare finAncial statements for each financial year which give a Iruc and fair vi¢w of th¢ stat¢ of affairs of th¢ ¢hority and of its incomin8 resoure¢s and appli¢atiOD of resources, In¢ludln81ts InMe and exp¢nditur¢, for that p¢riod, In preparlng these flnan¢lal statern¢nK the trustees are requirtd to: select suithblvj accountlll8 policies and apply them wnsisteI• observe the m¢ihods and prin¢iples in th¢ Charities SOIiP, make Jud8¢ments and estlmates th* art reasonable and prudenl; stat¢ wh¢th¢r appli¢abl¢ UK A¢¢ounliDg Stsndard$ hav¢ be¢n frillow¢d, subject to any Material d¢parture$ dlsclosed and explalned In the financial s¢atements; and prepare the financial statements on Ihe goin8 concern basis unless it is Inapproprlate to presume that the charlty wlll eontlnue In bu$lness. The trusteu r¢sponslble for keepln8 adequate accountln8 fecords that ar¢ suffi¢lent to thow and expl41ft th¢ ¢harlty'S ITinsi¢tions •nd dis¢lose with reasonabl¢ ae¢urn¢y at any tlme the financial position of the charlty and enable Ihem lo ensure ihat the fln8ncial statements comply with thc Charitie5 & Inv¢stmonl (Scotland) Act 2005. regulalion 8 of the Charltles Accounts (Scotland) Re8ulation5 2006 (as iended). They are a150 rcsponsible for 5afeguwding the assets of the charlty ind henc? for taklnB teasonable steps for the prevenilon and dete¢lion of ffwd and IAher Irre8ulllrltles. Page 4
The General Ivlgdl'slaiv Sikor5ki %1 lemorial House Polish Social alld Edueation81 Society in Gl#sgow SCIO Independent Ex4miner'5 Report to the Trustee5 I report on the accounts of the charity for the ar ended 31 March 2025 which are set out on pages 6 to 14. Respective responsibililies of trustees and examiner The Trustees are responsible for the preparalion of the accounts in actordance ivith the temis of the Charities and Trustee Inveslnient (Scotland) Aci ?005 and the Charities Accounts (Scotland) Regulations 2006 (as atncnded). The Trustee5 consider that Ihc audit requirctnent of ReglatiOn l O(1 ) (a) to (c) of ihe 2006 Accounts Regulations does not apply. It is Iny responsibility to examinc the accounts as required under section 44(1 } (c) of ihe Act and io stale wheiher particular mallers have come lo my aiienlion. Basis of independent examiner's report My examinaiion was carried oui in accordance wilh Regulation I l of Ihe 2006 Accounts Regulation5. An examination include5 a review of the accounting Tecords kept by the charity and a comparison of the accounls presented with ihose records. li also includes ¢onsideTation of any unusual Items or disclosures in the accounls. and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence thai would be required in an audit and consequently no opinion is given as lo iyhether the account5 pr¢scnt a 'true and fair vi¢w' and the report is limited lo Ihose matters sel out in Ihe slalemenl beloiv. Independent eJaminer's statement In conneciion '1th my examination. no matter has come lo my attention- vhich gives me reasonable cause to believe that in anN material respecl the requiremenl5'. io keep accountiiig records in accordance with section 44(1) (a) of ihe ?005 .4ct and Regulation 4 of the 2006 Accounts Regulations, and • io prepare aceounts ivhich accord with the aecounling records, and comply with Regulation 8 of the 2006 Accounts Regulations have noi been met; or to which, in my opinion, attention should b¢ drawn in OTder to enable a proper undersianding of the accounts to be reached. (i) (2) P Gi'iiiilLN L Conipaiiy Chartered Certified Accountants 172 Kelvinhaugh Street Glasgow G3 8PR Date . 23 December 20?5 Page 5
The General Wladyslaw SIkok1 Memorial House Polknh SKIAI and EducatlonAI Society in Glasgow SCIO Staten]tAt of Flnantlxl Acllvlties f•r the Year Ended 31 MArch 2025 uve9Cted Restrlcted funds Tot21 Funds 2025 Total Funds 2024 Note Incoming resources Incoming resources from generated fvnds Voluntary inrne Incoming resources from charitabl¢ xliviti Total incoming resources Expenditure on: Direct expenses Charitable activities Totsi expcnditure Net movement in funds Reconeiliatlon of fund$ Total funds brou8ht fonyard Total fijnds carried forward 5,060 87,664 92,724 6.154 78,888 85,042 78.594 83,654 9,070 9.070 2,267 97.482 99,749 (16,095) 3.070 5,337 97.482 102.819 (10,095) 4,649 119,829 124,478 (39,436) 3,070 6.000 282J87 266,492 282,587 272.492 322,023 282,587 6,000 The breakdown for 2024 is shown btlow Unrestrl¢¢ed fund$ R¢strl¢¢¢d Total Funds rundg 2024 Total Funds 2023 No¢¢ Incomlng resources Incoming resources from generated fvnds Voluntary inMm¢ Incornin8 resources from charitabk a¢tivili¢t Totsl Incomlng r¢sourc¢s Exptndltur¢ on• DIrt expens¢s Charltable actlvitles Totsl expenditure Net movement in funds Recon¢llladoTh of fund$ Total funds brought forward Total fund5 Caled forward 6,154 78,888 85,042 6,154 78,888 85,042 40,912 74,930 11 S,842 4,649 119,829 124,478 (39.436) 4,649 119,829 124,478 (39,436) 7.459 88,746 96,205 19,636 322.023 282.587 322.023 282,587 302,387 322,023 All of the charitys artivitie5 dcrive from continuing operaions during the aiK•ve two periods
The General Wladyslaw Sikorski MemoriIi1 House Polish Socinl and Educational Society in Glasgow SCIO (Rcgistration number: SC044127) Balance Shcct as at 31 Mareh 2025 Note 2O2S 2024 ixcd nsscts Tangible assets 10 238.771 245.759 Current a55ets Debtors 1,147 Cash at bank and in hand 44,661 38,461 44,661 39,608 Crcdltors: Amnunts falling duc 'ithiii one yellr 12 (10,939) (2,780) Nct current assets 33,722 36,828 Ntt a$scts 272,492 282,587 Funds of Ihe charity: Re5trlcted funds 6,000 Unrestrlcted funds Uiirestricled funds 266,492 272.492 282.587 ?82.587 Total funds 14 Tlie financial s11c temenls on pabyes 6 10 14 were approved by the Tnistees and auihorised for issiie and ilyned nn tlieir helitilf hv.. 23 December 2025 Chairper50n ofthe Board of Trustees Page 7
Tbe General Wladyslaw Sikorski Memori•l House Polish Soeial alld EducAtional Soeiety in Glasgow SCIO Notes to the Financial Ststements for the Year Ended 31 MAreh 2025 l Aceounting Polieies Summary of significant accounting polieies and key accounting estimates The principal a¢countinE policies appli¢d in the preparati¢m of these finartcial statements are set out below. These poli¢ies have been ¢onsist¢ntly applied to all th¢ years wesented, unless oth¢twise $tated. Statement of ¢ompllaD¢¢ ststement of Recommended Pradice applicable to ¢harities preparin8 their a¢¢ounts in a¢cordance with the Financial Reportin8 Standard applicable in the UK and Republ1¢ of Ireland (FRS 102) (effective l January 2015) - (Charities SORP (FRS 102)X the Financial Reporting Standard appltcable in the UK and Republ1¢ of Ireland (FRS 102). Bajls of prepRratlon The General Wladyslaw Sikorski Memorial House Polish So¢ial and Educational Soclety scio meets the definition of a publi¢ benefit entity under FRS 102. Assets and liabilities are initially reco8nised at historical c05t or ttansactlon value unless othepwise stated In the relevant accounling policy no. Golng ¢oneern The trusÉ¢es consid¢r that there are no material uncertainties about the Charity's ability to contlnue a going ¢on¢ern nor any significant areas of uncertainty th affecl the wing value of assot5 held by th¢ oharity. lo¢om¢ and endowments All income Is recoEnlsed once the charity has entitlement to Ihe income. It (s prob&ble that the income will be received and tile amount of the income receivable can be measured reliably. Donatlons and lo%acles DonLtlons are reco8nised when the charity has been notified in writing of both the amount 8ettlement date. In the event that a donatlon Is subjecl to condilions that requlre a level of perforniance by the charity before the charity is entitled to th¢ fund& th¢ income 13 deferred and not recognised until either those condltlons are fully meL or the lfIlment of those conditjon5 15 wholly within the control of ihe ¢hority ind it 1$ probabl¢ that these eonditions will be fulfilled in ihe reponin8 period. Expendlture All expendilure is re¢ognlsed once ihere is a le881 or constru1Ve obligailon lo that expenditure, it is probable settlement is required and ihe amount Can be measured reliably. All Costs are allo¢at¢d to the appli¢able expendlture heading that a88re8ate similar costs to that ¢a¢egory. Where costs Cdnnot be dlrectly attrlbuted to parti¢ular headin8S they have been allo¢ated on a basis Consistent with the use of resources, wlih central staff Gosts allocated on the basis of time spent, and depreciation charge$ allo¢at¢d on the portion of the asset's use. Other support ¢osts are allocated based on Ihe spread of staff costs. Ralslng funds These are Costs incurred In attrd¢tin8 voluntary income and th¢)se ift¢urred in tradin8 activities that raise funds.
The General Wladyslaw Sikorski MemoriAI House Poli%h Soeinl amd FAlllcYdtioTral Society in Glasgow SCIO Notes to the FIMnelal Slatements for the Year Ended 31 March 2025 Charitable activities Charitable expenditure comprises those ¢(ts incurred in the d¢liv¢ry of its activities and s¢rvi¢¢s for its b¢n¢fi¢iaries. It in¢ludes both ¢osts that ¢an b¢ alloted directly to such activities and those wsts of an indirect nature nK¢3sary to support ihwn, GovernaD¢e eosts These Include the costs attribiAable lo the ¢harlty'$ ¢omplian¢e with constitutional and statutory requlr¢m¢nts, ineluding independent examination, strnte8i¢ management and tTU$tee's m¢etin85 and reimbursed expenses. TAnglble fixed a$$ets Indlvldual fixed assets ¢ostln8 £250 or more are Initially rewrded at ¢os( le$$ any subsequent ac¢umulatsd d¢pr¢clatlon and subsequent accumulated impainnent loss¢& D¢prttlAtIon And AmortliAtlon Depreclatlon 1$ provld¢d on tangible flxed Sets so as to write off the cost or valuatlon, less any estimatsd resldual value, over thelr expected useful economic life as follows; Library SY• Straight lifte basls Flxtures and flttlngs 25Yo straight line basis Trgde debtors Trade debtor5 Are amounts thio from customers for services peifornKd in the Ordin Cour of business. Trade debtors are recognlsed initially at the Ir8nsaction prlce. They are subsequently measured at amortlsed cost using the effective interest meihod. less provision for impairnient. A provlsion for the impaim]ent of trade debtors is established when there is objective evidence that Ihe charity wlll not bj 74ble to collect vall amounts due accordlnE to the original tern)s of th¢ receivables. Trxde credltor¥ Trnde creditors are obli8ations to pay for 8oods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable ar¢ ¢lassified &8 current Iiydbilities if the ch8rity does not have an unnditIOnal rlght, at the end of ihe reporting period, ¢0 d¢fer settl¢ment of the credltor for at least twelve months after the reportin8 dat¢, If the is an un¢onditi¢)nal ri8h¢ to defer Settlement for at least twelve months after the reportin8 date, they are pnstnted as non4urtent liablli¢ks. Trade creditors are re¢ogni5ed inilially at the lrnnsactffion priex and subs¢qu¢ntly measured at amortised cost using th¢ ¢ff¢¢tive interesl method. Fund strueture Unrestrl¢ted funds are gen¢rnl fund$ tha¢ are available for use at the trustees, dlscretlon In furtherance of the obj¢ctiv¢s of the Charity. Restrided funds ar¢ funds that are available for a restricted or specifi¢ purpose. Page 9
The General Wladyslaw Sikorski Memorial House Polish Social and Educational Soclety in Glasgow SCIO Notes to the Financial Statejnents for the Year Ended 31 Mareh 2025 2 Voluntary ineome Unrestrlcted funds Total Funds 2025 Total Funds 2024 Donations Donations from club 4,160 900 4,160 900 6,154 5,060 5,060 6,154 3 Ineomlng resourees from ¢harltAble actlvltles Unrestrletsd funds Restrleted ndg Total Funds 2025 Total Funds 2024 Charitable &¢tivity Sub$¢riptions Polish classes Kit¢hen rent Rentsl incom¢ Other grants Bank interest Other ¢v¢nts 3,135 17,387 2,810 51,133 3,135 17,387 2,810 51,133 9,070 21 1,905 12,372 6280 53,120 9,070 21 Page 10
Th¢ General Wlady51aw Sikorski Memorial House Polish Social alld Edlleational Society ill Glasgow SCIO Notes to tke FiAan¢ial Ststements for the Year Ended 31 Marth 2025 4 Total resources expended (Unrestricted) Charitable Activity 2025 Charitable Activity 2024 Charitsble activities Establishment costs Depreciation of tangible fixed assets Employment costs Repair5 and maintenan¢¢ Office expenses Sundry and other costs Accountancy fees Legal and professional wsts Donations Licences 25.144 6.989 25.301 19,691 1,161 4,065 2.407 12,335 2(rt) 189 29.869 8.272 17.621 27,668 1,498 8,075 1,890 14,669 10,267 97.482 119,829 5 Analysis of governa•¢¢ ¢ost$ UDrestrlc¢ed Total Totsl 2024 funds 2025 Bookkeeping fees Independent examiners remuneration 1,267 1,267 1,140 804 1,086 6 Trustees, remuneratlon a•d expenses No trustees received any remuneration durin8 the year (2024 - NIL) and no tNst¢es r¢¢eiv¢d any expenses during the year (2024 - NIL). Pagell
The General Wladyslaw SikorskR Memorial Howe Polish Soci&l and Educational Society In Glasgow SCIO Notes to the Financiv41 Ststernents for the Year Ended 31 March 2025 7 Net Incomlng resourees Net expenditure is ststed afer ¢hargin8: 2025 2024 Depreclatlon of tan8lbk flxed assets 6,989 8,272 8 Taxatton The charity is a registered charity and therefore exempt fmm taxation. 9 Employees'remunerat6on The aggregate payroll costs weffe as follows: 2025 2024 Wages and salaries 25,301 25,301 17,621 17.621 No employee received emoluments ofmore than £60.000 during the year (2024- NII). Page 12
The General Wladyslaw Slkorskl Mmorial House PolLth Social and Educxtlonal Society In Glasgow SCIO Notes lo thc DThnantil StateDKnts for the YeAr Ended 31 Marth 2025 10 FIX Assets Freehold Interest ID land and buildin (Indudlng h¢rl¢ag¢ tre Ilttlngs assets) a•MI eqwépM¢nt Total Cost A8 at l Aprll 2024 Addltlons 200,000 61,234 261,234 As a131 Mar¢h 2025 200,000 61,234 261234 Depreclatlon AS at l Aprll 2024 Charge for the y¢4r As at 31 March 202J 15,474 15,474 6.989 22.463 Net bookvAIu¢ As ai 31 March 2025 200.000 38.771 238,771 As at 31 March 2024 200,(0 45.759 245,759 11 Debtorj 2025 2024 Liian to Club 12 Credltors: f•lllng due within one yur 2023 2024 Loan from club A¢¢ruals and def¢rred Income 7J23 2,780 13 Controlllng entlty The charlty Is controlled by the trustees. Page 13
The General Wladyslaw Sikorski Memorial House Polish Soeial and Edueational Society in Glasgow SCIO Notes to the Financial Ststements for the Year EDded 31 Mar¢b 2025 14 Analysis of funds Ineoming Resources resources expended At 2024 At 2025 Gener21 Funds Unrestricted funds Restricted funds 282,587 83,654 (99,749) 9,070 (3,070) 92,724 (102,819) 266,492 6,000 272.492 282,587 These funds are for 8eneral expenditure for the charity. The breakdown for 2024 IncomlDg Re50ur¢es AI 2024 resourees expended At 2025 Unrestricted funds 322,023 282 587 IS AnAlysts of net assets b¢tween funds Unrestkted Restricted funds funds Totsl Fund$ Tongible fed assets Current assets Current liabilities Total net assets 238,771 38,661 (10,939 266,493 238,771 44,661 10939 272.493 6,000 6,000 16 Related party transactions ID the year ended 31 March 2025, an amount of £900 (2024 nil) was donated by the club. This is shown as expenditure in the Club accounts. 17 Support to the Polish Catholic Mission in Scotland The charity continues to support the Polish Catholx¢ Mission in Scotland by providing free of charge one of our flats for their use. We estimate the market value of the rent to be £1 0,800 a year. Page 14