. PUBL]C '&'f*l Derbyshire Japanese School Report and Financial Ststements 31 March 2025
PUBLIC / Derbyshire Japanese School Notes to the financial statements. on 31 March 2025 Trustees UK Ltd UK Ltd UK Ltd Cornmittee members Atsushi Kawala R o Morikazu i Tomobuchi Satoshi Konno Yuhei Sakamoto Hiroki Wada imi awaki Chairman ota Motor Manufacturin To ota Motor Manufacturin ota Motor Manufacturin SWES-Euro Ltd NSK Bearin s Euro natLkre Discove JTEKT AUTO MOTIVE ENGLAND LTD eLtd The management of ihe Derbyshire Japanese school is carried out by the steering ¢0miltee consisting of the members mentioned above. Princlpal address D¢rby5hire Japanese School clo John Port Spetlcer Academy> Main Streel, Etwall, Derby DE65 6LU Correspondence address Derbyshire Japanese School lo John Port Spen¢er Academy, Main Street. Etwall. Derby DE65 6LU
. PUBUC /K Derbyshire Japanese School Notes to the financial statements. on 31 Mar 2026 The Trustees present their report and financial statements for the year ended 3 1 March 2025. The financial slatements have been prepared on the a¢counting policies se¢ out in note l and comply with the charity's trust deed, applicable law and the requirements of the Statement of Recommended Practice, "Accounting and Reporting by Charities" Objects To advance the educalion, physical and social training ofany children aged 4 to 18 years of age and in particular lo further their knowledge of Japanese culiure and language in accordance with Japanese educational principles. To provide education to the children of Japanese parents temporarily or permanently resident in the United Kingdom. Organisational structure The school is run by a Board made up of members of the school. Membership is Subject to approval by the Annual General Meeting of ihe Easl Midlands Japanese Association (EMJA), the parent organization overseeing the Derbyshire Japanese school and is open to companies and individuals who have made a significant contribution to ihe school and paid annual subs¢riplions. The Board elects a steering committee xt the EMJA Annual General meeting to direct the day-to-day management of the affairs of the School. The chairman for the year was Mi r Kawata of Toyota Motor Manufacturing (UK) Limited. The treasurer was Mr Yuhei Sakamoto of NSK Bearings Europe Ltd. Steering Committee (7) Head teacher and staff Students Parents Association Activities for the year As of 31 March 2025, Ihe school had a total of 93 {2024 - 80) students varying in age from 5 to 18 and including a small number of English children. Preschool was newly established in ApriV2020 and tota] thirteen classes were held each Saturday. All pupils successfully completed internal examinations to continue to the next grade and attendan¢e was maintained at over 800/0.
PUBLIC / Derbyshire Japanese School Notes to the financial statements. on 31 Mar 2025 Financial results The school was pleased to report income ai £138,162 {2024 - £134,768). However. teacher salaries of £ 134,746 (2024 - £150.133) was major expense for the year and accounted for 90 /0 {2024 _ 600/0) of expenditure. Other items of expenditure were books and publications at £7,490(2024 - £6,897) and educalional supplies at £3.184 {2024- £857). ststement of trustees, responsibilities In respect of the flnancial ststements The Trustees are responsible for the preparation of financial statements for each financial year which gives a true and fair vi¢w of the state of affairs of The Charity and of the income and expenditure of the Charity for that year. In order for ihose financial statements to give a true and fair view, the Trustees are required to.. select SUltabl¢ accounting policies and then apply them ¢onsi5t¢ntly. make judgemenls and estimates that are reasonable and prudent. slate whether applicable accounting standards and statements of recommended practice have been followed Subject to any departures disclosed and explained in the financial statements. prepare the financial statements on the going concern basis unless it is inappropriate to presume thal the Charity will continue in operation. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of ihe Charity and enable them lo ensure that the financial stalernents comply with the Charities Act 1993. The Trustee5 are also responsible for safeguarding the asseis of the Charity and hence for taking reasonable steps for the prevenlion and detection of fraud and other irregularities. On behalf of the board A. Kawata Chairman of the Steering Cornmittee 17th December 2025
PUBLIC Report to the trusteesl members of DERBY JAPANESE SCHOOL On accounts for the year ended 31$t MARCH 2025 Charrty no (if any) 1047319 Set oul on pages Five to Ten Respective responsibilities of The charity's trustees consider that an audit is not required for this year trustees and examiner (under section 43(2) of the Charities Act 1993 (the Act), as amended by s.28 of the Charities Act 2006) and that an independent examination is needed. It is my responsibility to: examine the accounts (under section 43 of the Act, as amended), to follow the procedures laid down in the General Directions given by the Charrty Commission (under section 43(7)(b) of the Act, as amended), and to state whether particular matters have come to my attention. Basis of independent My examination was carried out in accordance with General Directions examiner's statement given by the Charity Commission. 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 consideration of any unusual items or disclosures in Ihe accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audil, and consequently I do not express an audit opinion on the accounts. Independent In the course of my examination, no matter has come to my attention - examinerfs statement 1. which gives me reasonable cause to believe that in, any material respect, the trustees have not met the requirements to ensure that". proper accounting records are kept (in accordance with section 41 of the Act); and accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Act. or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed.. Date.. /7 ar Name.. Sharon Freeman Relevant professional qualification(s) or body (if any).. Association of Chartered Certified Accountants Address.. clo TOYOTA MOTOR MANUFACTURING (UK) LTD Burnaston, Derbyshire, East Midlands, DE1 9TA, United Kingdom
PUBLIC / Derbyshire Japanese School Statement of financial activities for the year ended 31 March 2025 Total Tolal Uni'esrricled Restricled fvnds fvnds fynd5 2025 fiinds 2024 Nole.I Incomlng rosources Incoming resources from generated fvnds.. Bank interest reeeivable Incoming rtsourees from charitAble ACtivitie$'. Donations School fees Japanese Government grants Cornpany subscriptions Other 843 843 3,586 15,646 95,793 15,646 95,793 11,749 11,825 ?.307 15,594 84,658 19,013 10,895 1,022 11,749 11,825 2,307 Total incomlng resources 126,414 11,749 138,163 134,768 Resouro95 expended Charitable activities: Wag¢s and salaries {inc'd Tax, ee'5 NIC,Pen'n) 9 Social security cost51-er's NIC,Pen'n} Educational supplies Books and publications Training Posiage and telephone School events Carriage and travel Insurance Depreciation Consultant costs Other Governance costs: Independent examiners fees MgnggemeDt 4nd administration: Wages and salaries (inc'd Tax. e¢'s NLC,P¢ii'n) 9 Social security costs (-er's NIC.Pen'n} 86.233 1,039 3.184 7.490 11.749 97.982 1,039 3.l84 7,490 94,J09 589 857 6,897 541 683 541 683 463 340 1.625 1.625 1.792 89,941 1,596 ,945 1,945 34,497 1.228 34,497 1.228 54.540 695 Total resources expendod 138,465 11.749 150.214 252.019 Not incoming/ (outyoing) rosources (12,051} (12,051) (117,251) Rgconciliation of funds Totsl funds brought forward 110,948 110,948 228,199 Total fund5 carried forward 98,897 98,897 110,948 There were no recognised gains or losses in either year other than the net outgoing movement in resources for each year.
. PUBLIC 'fy' Derbyshire Japanese School Statement of financial activities for the year ended 31 March 2025 2025 2024 Noies Fixed a55ets Tangible assets 10 Currnnt assets Debtor5 2,005 19,013 Cash at bank and in hand 12 96.921 110,444 98.926 129,457 Crediti> 13 (29) {18,509) Net current assets 98.897 110.948 Net assets 98,897 110.948 Accumulated funds Unrestricted funds 14 98.897 110.948 Approved by the board of trustee5'. v"j i] li A. Kawata Chairman of the board of trustees 17th December 2025
Derbyshire Japanese School Notes to the financial statements. on 31 March 2025 Accounting policies Basls of preparatlon The financial statements are prepared under the historical cost convention and comply with the Statement of Recommended Practice "Accounting and Reporting by Charities" and applicable accounting standards. School fees Fees receivable in respect of each school term are accounted for on an accruals basis. Entrance fees are recorded on an accruals basis. Japanese Government grnnts Japanese Government grants are accounted for on an accrua15 basis. Expendlture Expenditure is classified under the principal categories of educational (direct chariiable) and other expenditure rather than the type of expense, in order to provide more useful infoimation to users of the financial statements. Educational expenditure comprises direct expenditure including direcl slaff costs attributable to the activity- Where costs cannot be directly attributed. they have been allocated lo activities on a basis consistent with the use of the resources. Management and adminislration costs are those incurred in connection with the management of the school assets, organisational administration and compliance with constitutional and statutory requirements. Fund a¢¢ounting Gencral funds are available for use al the discretion of the Irustees in furtherance of the general objectives of the school. Restricted funds are funds subject to specifjc restriction imposed by donors. Tanglble flxed assets Tangible fixed ass¢t5 are slated at ¢osl. Depreciation 15 provided on all tatkgible assets at rates ¢al¢ulated to write off the cost. less estimated residual value. of each &5sel evenly over its expected useful life, as follows- Office equipment 4 years Taxadon The school has charitable organisation status and therefore is not subject to taxation. Donatlons Companies, when thcy begin association with the school, generally pay certain donations. ITh line with the accounting policy suggesled by the Charity Commission, such donations have been treated as income of the school.
Derbyshire Japanese School Notes to the financial statements. on 31 March 2025 School fees 2025 2024 Entran¢e Temi 1,650 94.143 450 84.208 95,793 84.658 All the above fees arise from the school's activity within the United Kingdom. 4. Japanese government grants Japanese Government grant5 comprise £11,749 {2024 - £19.013) in respect of locally employed teaching personnel froTn l April 2024 to 31 March 2025. 5. Company subscriptions Companies whose personnel have ¢hildien attending the school pay a subscription which is dependent on the number of children attending the school as follows: £780 + £155 x number of children. 6. Other income Other income mainly comprises the school anThual outing, surnmer school and the school photograph and is receivable from the parents of the pupil5. Net incomingl(outgoing) resources This is slated after charging- 2025 2024 Independent examiner's remuneration- A¢¢ountancy and other services (including VAT) 8. Total resources expended Staff Office cosls Toial 2025 2024 Education Management and administration of the school 99,021 15,468 114,489 106,844 35,725 35,725 145,175 134,746 15,468 150,214 252,019
Derbyshire Japanese School Notes to the financial statements. on 31 March 2025 9. Staff Cost 2025 2024 Wages and salaries l=Saiary, Tax, ee's NIC. Pension) Social security costs {-er's NIC.Pension) 132.479 2,267 148.849 1,284 134.746 150.133 There were 18 employees {averaged monthly) {2024 - 18employees). There was no employee earning remuneration cxceeding £40,000 per annum. 10. Tangible fixed assets Office equipmeJ71 Cost.. At l April 2024 and 31 March 2025 Depreciation.. At l April 2024 and 31 March 2025 et book value.. At l April 2024 and 31 imarch 2025 Fixed &ssets are used for direct ¢haritable purposes. 11. Debtors 2025 2024 Duc within one year-. Grants receivable 2,005 19.013
. PUBLIG , Derbyshire Japanese School Notes to the financial statements. on 31 March 2025 12. Cash at bank and in hand 2025 2024 Money markel account Current account Petty cash 60.843 36,078 110,444 96,921 110,444 13. Creditors 2025 2024 Due within one yeaT Payment {29) (18,5091 14. Statements of funds Ai J April 2024 Ai 31 March 2025 Movemenl resources.. Jncome EKpendithre Unrestricted funds Restricted funds 110,948 126,414 11,749 138.465 11.749 98,897 110,948 138,163 150,214 98,897 Restricted funds comprise a grant from the Japanese Govemment, to fvnd salaries for Japanese teachers. 15. Trustees, remuneration and expenses The trustees did not receive any rernuneraiion or reirnbursement of expenses from the charity in either year. 10