Trustees. Annual Report for the period
Period start date
Period end date
From
01
2023
To 31
03
2024
Section A
Reference and administration details
Charity name
Manchester Japanese School
Other names charity is known by
Registared charity number (if any
1122679
Charlty's principal address
CIO Lymm High School
Oughtrington Lane
Lymm
Postcode
WA13 ORB
Name8 of the charity trustee8 who manage the charlty
Name of p•r•on lor body)
ontitlgd to appolnt trustse Ilf
Tru•te• nam&
OfflGe Ilfany}
Datss •cted if not for whol•
year
Keisuke Mori
Chairman
1 Apr 2023-
1 Apr 2023- 31 Mar 2024
1 Apr 2023- 31 Mar 2024
1 Apr 2023- 31 Mar 2024
1 Apr 2024 -
1 Apr 2024 -
1 Apr 2024 -
Shigeyoshi Horiike
Yuta Takenouchi
Katsuhiro Miyagawa
Shigetoyo Kashiwazakl
Chiori Yamamoto
Chief Operating Officer
Chairman
Toru Osawa
Chief Operation Officer
10
11
12
13
14
15
16
17
18
19
20
Names of the trustees for the charity, if any, (for example, any custodian trust•es)
Name
Dates acted if not for whole
ear
TAR
April 2016

Names and addresses of advisers (Optional information)
e of advlser
Nama
Addrass
Accountants
DJH Mitten Clarke
Bridge House, 157 Ashley Road, Hale, Altrincham,
Limited
Cheshire WA14 2UT
Name of chief executive or names of senior staff members (Optional information)
Section B
Structure,
overnance and mana
ement
Description of the charity's trusts
Trust Deed
Type of governing document
How the charity is constituted
Trusl
Trustee selection methods
leg. appointed by. eiecteQ'bv'.
Appointed by existing trustees
Additional governance issues (Optional inforniation)
You may choose to include
additional infomiation, where
relevant, about:
policies and procedures
adopted for the induction and
training of trustees;
the charty's organisational
structure and any wider
network with which the charity
relationship with any related
parties.
trustees, consideration of
major risks and the system
and procedures to manage
thern.
Section C
Ob ectives and activities
To advance the education of Ihe pupils of Manchester Japanese School,
in particular but not exclusively, to further their knowledge of Japanese
language and culture in order to assist the Japanese pupils in
re-establishing themselves in their educational institutions and
communities upon their return to Japan.
Summary of the objects of the
charity sèt out in itg
governing document
TAR
April 2016

Japanese and Arithmeticlmathematics tuition carried out in Japanese on
Saturdays, 3 hours for Japanese and 2 hours for Arithmeticlmathematics
per day. In planning the tuition, the trustees have paid due regard to the
guidan￿ on public benefit issued by the Charty Commission.
Summary of the main
activities undertaken for the
public benefit in relation to
these objects (include within
this section the statutory
declaration that trustees have
had regard to the guidance
issued by the Charity
Commission on publlc
benefit)
Additional detsils of objectives and activities (Optional information)
You may choose to include
further statements, where
relevant, about..
policy on grantmaking;
policy programme related
investment.,
contribution made by
volunteers.
TAR
April 2016

Section D
Achievements and performance
The School conducted its Japanese and Arithmeliclmathematics tuition in
Japanese in accordance with the curriculum stipulated by the Japanese
Government , on 41 Saturdays though out the year for pupils between
ages 6 and 15.
Summary of the main
achievements of the charity
during the year
TAR
Aprll 2016

Section E
Financial review
Resenies are held to balance the funds required for the operation of the
school and for unforeseen cirCumstan￿S arising from operating the
school.
Brief statement of the
charity's policy on reserves
Details of any funds materially
in deficit
None
Further financial review details (Optional information)
You may choose to include
additional information, where
relevant about..
the charity's principal
sources of funds (including
any fundraising).
how expenditure has
supported the key objectives
of the charity.,
investment policy and
objectives including any
ethical investment policy
adopted.
Section F
Other optional information
Section G
Declaration
The trustees declare that they have approved the trustees, report above.
Signed on behalf of the charlty's truste6S
Signature(s)
Full name(s)
Position (eg Secretary, Chair,
etc)
Toru Osawa
Chief Operating Officer
Date
TAR
Aprll 2016

Charity Registration No. 1122679
MANCHESTER JAPANESE SCHOOL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

MANCHESTER JAPANESE SCHOOL
Legal and administrative information
Trustees
Mr C Yamamoto (Appointed l April 2024)
Mr S Kashiwazki (Appolnted l April 20241
Nr K Mori (Appointed l April 20231
Ch•rlty number
1122679
Prlnclpal address
Clo Lymm High School
Oughtrington Lane
Lymm
Cheshi
WA13 OR8
Independant examlner
DJH 8usine5s Advisers Limlted
Ashley Road
Hale
Altrincham
WA14 2UT
Bankers
The Bank of Tokyo-Mltsubi5hi UFJ Ltd
Ropemaker Place
24 Ropemaker Street
London
EC2Y 9AN

Manchester Japanese School
Contents
Page
Tn*stees report
Statement of trustees responsibilltles
Independent examlner's report
Statement of flnanclal actlvltles
Balance sheet
Notes to the flnanclal statements
7-14

MANCHESTER JAPANESE SCHOOL
Trustees report
FOR THE YEAR ENDED 31 MARCH 2024
The trustees present thelr annual report and flnanclal ststements for the year ended 31 March 2024.
The financlal statements have been prepared In accordance wlth the accounting pollcies set out in note I
to the financial statements and comply with the charity'5 governing document, the Charitie5 Act 2011 and
Accounting and Reporting by Charities: Statement of Recommended Practice appllcable to charitle5
preparlng their OCCOLtnts In accordance wlth the Financlal Reporting Standard appllcable in the UK and
Republlc of Ireland (FRS 102) (effectlve l January 2019)"
Objectlves and actlvities
The objectives of the charity are to advance the education of the pupils of Manchester Japanese School, in
particular but not exclusivelyi to further their knowleége of the Japanese language and culture in order to
help catch up on school life and the community In Japan when they move there.
The school provides Japanese and mathematic5 lessons in Japanese following the curriculum stlpulated by
the Japanese Government, on 41 Saturdays through out the year for pupi15 ages 6 to 15.
The trustees have paid due regard to guidance on public benefit 15sued by the Charity Commisslon In
decidlng what actlvltles the charity should undertake,
Achlevements and performance
The charlty contlnues to operate and achleve success in the management of Manchester Japanese School
(The School) but not excluslvely to further thelr knowledge of the Japanese language and culture In order
to help catch up on school Ilfe and the community In Japan when they move there,
Flnanclal revlew
In the current fSnanclal year, charltable Income decreased from £108,159 to £96,834. Donatlon5 and
tultlon fees are the prlnclpal Source of charlty fundlng. Addltlonally, expendSture on charltable expendltu
increased from £91,083 to £95,379. As a result, the charity operated at a surplus of El,455 (2023..
surplus £17,076).
The charlty has kept sufflclent funds for the next flnanclal year, to meet the needs of the charlty and Its
statutory obllgations.
The results for the year are set out In the Statement of Flnancial Actlvitles on page 5.
Reserves will be held to balance the funds required for the operatlon of the school and for unseen
clrcumstances arlsing from operatlng the school.
It 15 the pollcy of the charlty that unrestrlcted funds whlch have not been designated for a speciflc use
should be maintained at 3 target level of £50,000. The trustees considers that reserves at this level wlll
ensure that, In the event of a slgnificant drop In funding, they will be able to contlnue the charity's current
actlvltles whlle consideratlon Is given to ways in which additional funds may be raised. Thi5 level Df
reserves has been malntalned throughout the year. At 31 March 2024 the charlty's level of free
unrestrltted reserves was £73,313. The total reserves as at 31 March 2023 was £73,858, whlch Is
consldered sufficlent In accordance wlth the charlty's reserves pollcy.
The trustees have assessed the major risks to which the charity Is exposed, and are satlsfled that systems
are in place to mitigate exposure to the major rlsks.
Plans for future perlods
The charlty wlll continue to provlde essentlal educatlonal servlce5, to Japanese pupils currently resldlng In
the Greater Manchester area.

MANCHESTER JAPANESE SCHOOL
Trustees report (continued)
FOR THE YEAR ENDED 31 MARCH 2024
Structurei governance and management
The charity was established by a declaration of trust dated 22 January 2007.
The trustees who served during the year were..
Mr Shigeyoshi Horiike
Mr Keisuke Mori
Mr Yuta Takenouchi
Mr Katsuiro Miyagawa
l April 2023 to 31 March 2024
l April 2023 to 31 March 2024
l April 2023 to 31 March 2024
l April 2023 to 31 March 2024
Method of recruitment and appolntment of trustees
Trustees are selected and appointed by existing trustees.
The Trustees, report was approved by the Board of Trustees.
Mr T Osawa
Date:

Manchester Japanese School
Statement of trustees responsibilities
For the year ended 31 March 2024
The trustees are responsible for preparing the Trustees Report and the flnancial statements In accordance
with applicable law and United Klngdom Accounting Standards (United Kingdom Generally Accepted
Accountlng Practlce).
The law applicable to charlties In England and Wales requires the trustees to prepare fSnancial statements
for each financial year which give a true and fair view of the state of affalrs of the charity and of the
Incoming resources and application of resources of the charity for that year.
In preparlng these flnancial staternents, the trustees are requlred to:
select Sultable accountlng pollcles and then apply them conslstently.
observe the methods and prlnclples in the Charitles SORP,.
make Judgements and estimate5 that are reasonable and prudent.
state whether appllcable accounting standards have been followed, subject to any materlal departures
dlsclosed and explalned In the flnancial *atements' and
prepare the ftnanclal statements on the golng concern basis unless It Is Inapproprlate to presume that
the charlty will contlnue In operatlon.
The trustees are responslble for keeping sufflclent accounting records that dlsclose with reasonable
accuracy at any tlme the financial posltlon of the charity and enable them to ensure that the financlal
statements comply with the Charities Act 2011, the Charity (Accounts and Report51 Regulations 2008 and
the provlsSons of the trust deed. They are also responsible for safeguardlng the assets of the charlty and
hence for taklng reasonable steps for the prevention and detectSon of fraud and other Irregularitles.

MANCHESTER JAPANESE SCHOOL
Independent examiner's report
TO THE TRUSTEES OF MANCHESTER JAPANESE SCHOOL
I report to the trustees on my examlnatlon of the financlal statements of Manchester Japanese School
Ithe charlty) for the year ended 31 March 2024.
Responslbllltles and ba$1$ of report
As the trustees of the charity you are responslble for the preparation of the flnancial statements in
accordance wlth the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examlnatlon of the charlty's flnancial statements carrled out under sectlon
145 of the 2011 Act. In carrying out my exarnination I have followed all the appllcable Dlrectlons
given by the Charity Commission under section 14515)(b) of the 2011 Act.
Independent examlner's statement
I have completed my examination. I confirm that no matters have come to my attentlon In
connectlon with the examlnatlon glvlng me cause to belleve that In any materlal ￿$pert.,
accountlng records were not kept In respect of the charlty as requlred by sertlon 130 of the 2011
the financlal statements do not accord wlth those records. or
the financial statements do not comply wittt the applicable requirements concerning the form and
content of account5 set out In the Charltles (Accounts and Reports) Regulatlons 2008 other than
any requlrement that the accounts glve a true and falr vlew whlch Is not a matter consldered as
part of an independent examlnation.
I have no concerns and have come across no other matters In connectlon wlth the examlnatlon to
which attention should be drawn in thls ￿port In order to enable a proper understandlng of the
flnanclal statements to be reached,
DJH 8uslness Advlsers LlmSted
Bridge House
Ashley Road
Hale
Altrlncham
WA14 2UT
Dated.,

MANCHESTER JAPANESE SCHOOL
Statement of financial activities
Including income and expenditure account
FOR THE YEAR ENDED 31 MARCH 2024
Unre•trlcted Unrestrlcted
nds
funds
2024
2023
Notes
Donatlons and legacSes
Charitable attSvSties
other trading activities
38,406
57,019
1,409
52,303
54,910
946
Total Income
96,834
108,159
Charitable activities
95,379
91,083
Net Income lor th¢ year/
Net movement In fund•
1,4SS
17,076
Fund balances at l Aprll 2023
73,858
56,782
Fund balances at 31 March 2024
75,313
73,858
The statement of financSal actlvltles Includes all galns and losses recogn15ed In the year,
All funds are unrestricted.
All Income and expenditure derlve from contlnulng artlvltles.

MANCHESTER JAPANESE SCHOOL
Balance sheet
AS AT 31 MARCH 2024
2024
2023
Notes
Current assets
Cash at bank and in hand
76,878
75,209
Credltors: amounts falllng due
within one year
12
11,5651
11,3511
Net current assets
75,313
73,858
fncome funds
Unrestricted funds
75,313
73,858
75,313
73,858
The financial statements were approved by the Trustees on
Mr T Osawa
Trustee

MANCHESTER JAPANESE SCHOOL
Notes to the financial statements
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollcles
Charlty Informatlon
Manchester Japanese School Is a charity established under trust deed.
1.1 Accountlng convention
The financial ststements have been prepared In accordance wlth the charlty's governing document,
the Statement of Recommended Practice.. Accountlng and Reporting by Charities preparlng their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland (FRS 1021 Sssued on 16 July 2014 and the Financial Reporting Standard applicable in the
Unlted Kingdom and Republlc of Ireland IFRS 102) and the Charltles Act 2011 and UK Generally
Accepted Practlce as It applles from l January 2015.
The account5 {financial statements) have been prepared to give a 'true and falr, vlew and have
departed from the Charltles (Accounts and Reports) Regulatlons 2008 only to the extent requlred to
provide a 'true and falr vlew,. Thls departvre has Involved followlng Accounting and Reporting by
Charltles preparlng thelr account5 in accordance with the Flnanclal Reporting Standard appllcable In
the UK and Republic of Ireland (FRS 1021 issued on 16 July 2014 rather than the Accounting and
Reporting by Charities.. Statement of Recommended Practice effectlve fmm l April 2005 whlch has
slnce been withdrawn.
The charlty has taken advantage of the provlslons Sn the SORP for charltles applylng FRS 102 Update
Bulletln I not to prepare a Statement of Cash Flows.
The financlal statements are prepared in sterllng, which Is the functional currency of the charlty.
Monetary amounts Sn these flnanclal statements are rounded to the nearest £.
The flnancial statements have been prepared under the hSstorlcal cost conventlon. The prlnclpal
ac¢ountln9 pollcles adopted are set out below.
1.2 Golng concern
At the tlme of approvlng the flnanclal statements, the trustees have a reasonable expectatlon that
the charity has adequate resources to contlnue Sn operatlonal ex15tence for the foreseeable future.
Thus the trustees continue to adopt the golng concern basls of accountlng In preparlng the flnanclal
statement5.
1.3 Charltable funds
Unrestrirted funds are available for use at the dlscretlon of the trustee5 In furtherance of thelr
charltable objectlves,
All funds are unrestrlcted and undesignated.
1.4 Incoming rasourcos
Income is rectsgnised when the charity Is legally entitled to It after any performance condltlon5 have
been met, the amount5 can be measured rellably, and it 15 probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognlsed once the charlty has been
notified of the donatlon, unless performance condltions requlre deferral of the amount. Income tax
recoverable in relation to donations received under Gift Aid or deeds of covenant Is recognised at the
time of the donation.
Legacles are recognised on recelpt or otherwise If the cmarlty has been notlned of an Impendln9
dlstrlbution, the amount is known, and receipt 15 expected. If the amount Is not known, the legacy is
treated as a contingent asset.

MANCHESTER JAPANESE SCHOOL
Notes to the financial statements (continued)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
(Continued}
1.5 Resources expended
Expenditure is recognised once there is a legal or constructlve obligation to transfer economic benefit
to a third party, it is probable that a transfer of economic benefits will be requlred In settlement, and
the amount of the obligation can be measured reliably.
Expendlture is classified by actlvlty. The costs of each actlvlty are made up of the total of dlrect cost5
and shared cost5, includlng support t05ts involved in undertaking each activity. Direct cost5
attributable to a single activity are allocated directly to that attivity. Shared costs which contribute to
more than one activity and support costs which are not attributable to a single activity are
apportioned between those activities on a basis consistent with the use of resources. Central staff
costs are allocated on the basis of tSme spent, and depreciation charges are allocated on the portion
of the asset's use.
Resources expended are accounted for when paid. Expenditure is attributed to C05t categories based
on the amount expended during the year. The irrecoverable element of VAT is included with the item
of expenses to which it relates.
Support Costs are those functions that a5515t the work of the charity but do not directly undertake
charitable activities. Support costs include office costs, finance, personnel, payroll and governance
costs which support the charity's activities. The bases on which 5UPPOrt costs have been allocated
are set out In note 7.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation,
net of depreciation and any impairment losses.
Depreciation is recogni5ed so as to write off the cost or valuation of a55ets less thelr residual value5
over their useful lives on the following bases:
Fixtures, flttings & equipment
3 years Straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the Sale
proceeds and the carrying value of the asset, and Is recognised In the statement of financial
activities.
1.7 Cash and cash equlvalents
Cash and cash equivalents include cash In hand, deposits held at call wlth banks, other short-terni
liquid investments wlth original maturitles of three months or less, and bank overdrafts. Bank
overdrafts are shown wlthin borrowlngs In current liabilities.
1.8 Flnanclal Instruments
The charlty has elected to apply the provisions of Section 11 'Basic Financial Instruments, and
Sectlon 12 '0ther Flnancl?I Instruments 155ues' of FRS 102 to all of Its financSal Instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party
to the contractual prov15ions of the instrument.
Financial assets and liabilities are offset, with the net amount5 presented In the flnancial statements,
when there is a legally enforceable right to set off the recognised amounts and there is an intention
to settle on a net basls or ro reallse the asset ano settle Ihe Ilabillty slmultaneously.

MANCHESTER JAPANESE SCHOOL
Notes to the financial statements (continued)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policle$
(Contlnued)
Baslc flnanclal assets
Basic financial assets, which include debtors and cash and bank balances, are inltially measured at
transartlon prlce Inclucjing transaction costs and are subsequently carrled at amortised c05t using the
effectlve interest method unless the arrangement corsstitutes a flnancing transaction, where the
transactlon Is measured at the present value of the future receipts discounted at a market rate of
Interest. Flnancial assets classlfled as recelvable wlthln one year are not amortlsed.
Baslc flnanclal Ilabllltles
Basic flnanclal liabi1Stles, Includlng credltors and bank loans are Snltially recognlsed at transactlon
price unless the arrangement constitutes a financing transaction, where the debt instrument 15
measured at the present value of the future payments dlscounted at a market rate of inte￿$t,
Flnanclal liabilities classified as payable withln one year are not amortlsed.
Debt Instruments are subsequently carrled at amortlsed cost, uslng the effective Inte￿$t rate
method.
Trade credltors are obllgatlons to pay for good5 or services that have been acqulred In the ordinary
course of operatior15 from suppllers. Amounts payable are cla5slfled as current Ilabilitles If payment is
due wlthln one year or less. If not, they are presented as non-current Ilabilitie5. Trade credltors are
recognlsed Inltlally at transactlon prlce and subsequently measured at amortlsed cost uslng the
effectlve Interest method.
Derncognltlon of flnanclal Ilabllltles
Financlal IlabllltSes are derecognSsed when the charlty's contrartual obllgatlons explre or are
discharged or cancelled.
1.9 Employee beneflts
The cost of any unused hollday entitlement Is reco9nised In the perlod in which the employee,
servlce5 are received,
Termlnation benefits are recognlsed Immediately as an expense when the charlty Is demonstrably
commltted to termlnate the employment of an employee or to provlde termlnatlon beneflts.
1.10 Retlrement beneflts
Payments to defined contrlbutlon retlrement beneflt schemes a￿ charyed as an expense as they fall
due.
Crltlcal accountlng estlmate• •nd Judgement$
In the applicatlon of the charlty's accountlng pollcles, the trustees are requlred to make Judgements,
estimates and assumptions about the carrylng amount of assets and liabilltles that are not readlly
apparent from other sources, The estlmates and associated assumptlons are based on historlcal
experience and other factors that are consldered to be relevant. Actual results may differ from these
estimates.
The estimates and undedying assumptions are reviewed on an ongoing basls. Revislons to accountlng
estlmates are recognlsed in the period in whlch the e5tlmate 55 revised where the revlsion affects
only that period, or in the period of the revision and future periods where the revision affects both
current and future perlods.

•¥J rfj
T¥ Y¥
* w

MANCHESTER JAPANESE SCHOOL
Notes to the financial statements (continued)
FOR THE YEAR ENDED 31 MARCH 2024
Donatlons and legacles
2024
2023
Donations
38,406
52,303
Other tradlng a¢tlvitles
2024
2023
Trading activlty income: other
1,409
946
Charltable actlvltles
2024
2023
staff costs
Materials Japanese
Materlals - Maths
Books
Rent
Insurance
Printingi Statlonery, postage and phone
Events
Sundry
Bank charges
51,743
6,615
3,031
225
48,999
8,907
1,849
202
14,117
2, 180
2, 167
1,965
1,825
12,683
1,978
1,943
1,805
2, 124
- ji
1.210
1,200
85,078
81,690
Share of support costs (see note 7)
Share of governance costs (see note 7)
8,537
1,764
7,989
1,404
95,379
91,083
li

MANCHESTER JAPANESE SCHOOL
Notes to the financial statements (continued)
FOR THE YEAR ENDED 31 MARCH 2024
Trustees
None of the trustees (or any persons connerted with them) recelved any remuneTrtion or benefits
from the charity during the year.
Durlng the year no trustees were reimbursed for expenses in relation to performance of their duties
(2023.. £0).
Employees
Number of employees
The average monthly number of employees during the year was..
2024
Number
2023
Number
Equivalent fvll time teachers
Administration
Equivalent part time teachers
io
li
12
13
Employment costs
2024
2023
Wages and salarFes
Other pension costs
51,696
47
48.968
31
51,743
48,999
All employee time was spent providing either support to the governance of the charity or support
services to charitable attivitie5.
There were no employees whose annual remuneration was £60,000 or more,
10 Taxatlon
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988
or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to
Its charitable objects.
13

MANCHESTER JAPANESE SCHOOL
Notes to the financial statements (continued)
FOR THE YEAR ENDED 31 MARCH 2024
11 Tanglble flxed assets
VIMtur••¢ ffttlfigl & wulpm•nt
Cost
At l Aprll 2023
7,316
At 31 March 2024
7,316
Depreclatlon and Impalrment
At l Aprll 2023
7,316
At 31 March 2024
7,316
Carrying amount
At 31 March 2024
At 31 March 2023
12 Credltor8.' amounts falllng du• wlthln one year
2024
2023
Other taxatlon and soclal securlty
Accruals and deferred income
li
1,554
1,344
1,565
1,351
13 R•lated party transactlons
There were no ￿lated party transactlons requiring dlsclosure durlng the current or prevlous year.
14-