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 Ho￿￿e 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 a￿1 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
chTrt￿d C￿lfi¢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 GI*sEOW SCIO
The tru5tee5 prcscnt their rewt ft*r 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¢$ponsible for th¢
strategic direclion of the charity.
Alms and Objttllves
Th¢ ¢harit#bl¢ purposes of ihe ￿l¢¢Y arw.
The advancement of citizenship and communiry developmeni
The advan¢em¢nt of ¢ultur4 herit•8e and arts
The relief of those in need
Th¢ advancement of education
The advancemeni of feligion
Th¢ provision of f￿real10Aa1 f￿llItt¢S
The objeciives of the Society a
To tssist Poles to work with And b¢ of the wider Scortish community in a way that is mutually beneficial
and poslilva for ￿1.
To takn fonvard equality. citizenship and community dcvelopnMt by assl$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 contr11￿te 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¢ a￿0MmOdItIOn. Glubroums and fundion hall ¢0 r￿IllIa*¢ th¢ s￿1&] n¢¢ds to the
Polish community and int¢rn¢tion with otherk
To assijl in ihe Mainlenan￿ and d•velopment of r￿lI￿￿POréry 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 re￿rt 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 In￿Me 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 wnsiste￿I￿•
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 Reg￿latiOn 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 SIko￿k1 Memorial House Polknh SKIAI and EducatlonAI Society in Glasgow SCIO
Staten]tAt of Flnantlxl Acllvlties f•r the Year Ended 31 MArch 2025
uve9￿Cted Restrlcted
funds
Tot21 Funds
2025
Total Funds
2024
Note
Incoming resources
Incoming resources from generated fvnds
Voluntary in￿rne
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•
DIr￿t expens¢s
Charltable actlvitles
Totsl expenditure
Net movement in funds
Recon¢llladoTh of fund$
Total funds brought forward
Total fund5 Ca￿led 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 constru￿1Ve 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¢ allo￿ted 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
un￿nditIOnal 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 DThnanti*l StateDKnts for the YeAr Ended 31 Marth 2025
10 FIX￿ Assets
Freehold Interest ID
land and buildin
(Indudlng h¢rl¢ag¢ ￿￿t￿re* 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 f￿ed 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