Translated from Russian:

Birth Record No. 135, Pamięcin Parish, Kalisz, Wielkopolska, Poland, of Władysława Sipka, born in Bogucice on 21st November 1904, at 7 pm, christened on 27th November 1904, at 12:00 noon, daughter of Maksymilian Sipka, a farmer living in village Bogucice, 24 years old, and of his wife, Pelagia, born Kordylas, 20 years old. Witnesses: Ignacy Tokarski, 30 years old, and Feliks Adamek, 33 years old, both farmers living in Bogucice. Godparents: Kacper Lesień and Józefa Kordylas.

I agree with you that in this case, it is written clearly the surname as Sipka.