There is, There are

Coś gdzieś jest, coś istnieje

There is - l. pojedyncza, niepoliczalne
There are - l. mnoga, policzalne

There is big smog in Kraków.  (smog-niepoliczalny)
There is a lot of honey in the jar.  (honey-niepoliczalny)
There is a new woman in my office.  (woman-l. pojedyncza)
There is still hope. (hope-niepoliczalny)
There is a lot of sugar in coca-cola (sugar-niepoliczalny)
There is a wide variety of flavor of ice-cream in this cafe. (variety-niepoliczalny)

There are many rules at my work (rules-l.mnoga, policzalne)
There are many eco products in Lidl.  (products-l. mnoga, policzalne)
There are a lot of people in  this restaurant (people-l.mnoga)

Kiedy coś wyliczamy używamy There is:
In my house there is a bed, a sofa, 4 chairs and some flowers.