Draft financial statements at 30 January 2026 at 10:51:54
Charity Re9lStratlon No. 1122679
MANCHESTER JAPANESE SCHOOL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

Draft flnanclal statements at 30 January 2026 at 10:51:54
MANCHESTER JAPANESE SCHOOL
Legal and administrative informatlon
Trustees
Ippel Kondo (Appolnted l Aprll 2025)
H15ashl Ota (Appolnted l Aprll 2025)
Kento Maruyama (Appolnted l Aprll 2025)
Shlgetoyo Kashlwazakl {01 Aprll 2024)
Chjrlty number
1122679
Prln¢ipal •ddr•$s
Brother House
l Tame Street
Audenshaw
Manchester
M34 5JE
Independant examlner
DJH Buslness Advlsers Llmlted
Ashley Road
Hale
Altrincham
WA14 2
Bankers
HSBC
Lancaster
35 Market street
Lancaster
Lancashlre
LAI IJQ

Draft flnanclal stalements at 30 january 2026 at 10:51:54
Manchester Japanese School
Contents
Pag•
Trustee5 report
Statement of trustees respon51bllltles
Independent examlnerfs report
statement of flnanclal actlvltles
Balance sheet
Notes to the fln)nclal statements
7-15

Draft flnanclal statements at 30 January 2Q26 at 10:51:54
MANCHESTER JAPANESE SCHOOL
Trustees report
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present thelr annual report and financlal statements for the year ended 31 March 2025,
The flnanclal statements have been prepared In accordance wlth the accountlng polldes set out In note I
to the financlal 5tstements and comply wlth the thadty's governlng d0￿Ment, the Charltles Art 2011 and
"Accountlng and Reportlng by Charlties: Statement of Recommended Practlce appllcable to charltSes
preparing thelr accounts In accordance wlth the Flnanclal Reportlng Standard appllcable In the UK and
Republlc of Ireland (FKS 102) (effectlve l January 2019)°.
Objectlves and actlvltle9
The objecilves of the charlty are to advance the educatlon of the puplls of Manchester Japanese School, In
partlcular but not excluslvelyi to further thelr knowledge of the Japanese language and Culture In order to
help catch up on school Ilfe and the communlty In Japan when they move there.
The school provldes Japanese and mathemaucs lessons In Japanese followlng tlie currlculum stlpulated by
the Japanese Government, on 41 Saturdays through out the year for puplls ages 6 to 15.
The trustees have pald due regard to guldance on publlc benefit Issued by the Charlty Commlsslon In
deddlng what ucUvltl&s the charlty should undertake.
Adbiévements and performanc•
The chBrlty contlnue5 to operate and achleve success In the management of Manchester Japanese School
(The School) but not excluslvely to fijrther thelr knowledge of the Japanese language and culture In order
to help catch up on school life and the communlty In Japan when they move there,
Financial revlew
In the current flnanclal year, charltable Income Increased from É96,834 to £10 1,096. Donatlons and tultlon
fees are the prlnclpal source of charity fundlng. Addltlonally, expendlture on charltable expendlture
Increased from £95,379 to £96,930. As a result, the charlty operated at a surplus of £4,166, (2024:
£1,455).
The charlty has kept sufflclent funds for the next flnanclal year to meet the needs of the charlty and Its
statutory obligations.
The results for the year are set out In the Statement of Flnanclal Actlvltles on page 5.
Re5erve5 wlll be held to balan￿ the funds requI￿d for the operntlon of the School and for unseen
clrcurn5tan￿5 arfslng from operatlng the school.
It Is the pollcy OF the charlty that unrestrlrted funds whlch have not been deslgnated for a speclflc use
should be malntalned at a tsrget level of £60,000. The trustees conslders that reseNes at thls level wlll
ensure that, In the event of a 51gnlflrAnt drop In fundlng, they wlll be able to contlnue the charlty's current
actlvltles whlle conslderntlon Is glven to way5 In whl¢h addltlonal ftjnds may be ralsed. Thls level of
reserves has been ma5ntalned throughout the year. At 31 March 2025 the charlty's level of free
unrestrlcted reserves was £79,479. The total reserves as at 31 March 2025 was £79,479, whlch Is
consldered sufficlent In accordance wlth the charSty's reserves pollcy,
ana
emen
The trustees havo assossed the tnajor rlsks to whlch the charity Is exposed, and are satlsfled that Systems
a￿ In place to mltlgato exposure to the maJDI risks.

Draft financial Statements at 30 January 2026 at 10:51:54
MANCHESTER JAPANESE SCHOOL
Trustees report (continued)
FOR THE YEAR ENDED 31 MARCH 2025
Plans for future perlods
The charlty wlll contlnue to provlde essentlal educatlonal servlces, to Japanese Puplls currently re51dlng In
the Greatèr Manchester area,
Structurei governance and mana9•m¢nt
The charlty was establlshed by a declaratlon of trust dated 22 January 2007.
The trustees wlio served durlng the year were:
Mr Shlgetoyo Kashlwozakl
Mr Kelsuke Mori
Mr Chlyorl Yamarnoto
Mr Toru Osawa
l April 2024 to 31 March 2025
l Aprll 2024 to 31 Marth 2025
l Aprll 2024 lo 31 March 2025
l Aprll 2024 to 31 March 2025
Method of recrultment and appolntmant of trustees
Trustees are selected and appolnted by exlstlng trustees.
The Trustees, report was approved by the Board of Trustees.
Ippel Kondo
Date:
ae / / ..1.2021

Draft flnanclal statements at 30 January 2026 at 10:51:54
Manchester Japanese School
Statement of trustees reponslbllltles
For the year ended 31 March 2025
The trustees are responslble for preparlng the Trustees Report and the flnanclal statements In accordance
with appllcable law and Unlted Kingdom Accountlng Standards Cunlted Klngdom Generally Accepted
Accountlng Practlce).
The law appllcable to charltles In England and Wales requlres the trustees to prepare financlal statements
for each flnanclal year whlch glve a true and falr vlew of the state of affalrs of the charlty and of the
Incomlng resources and appllcatlon of resources of the charlty for that year.
In preparlng these flnancial statements, the tritstees are requlred to:
select sultable accountlng pollcles and then apply them conslstently;
observe the methods and prlnclples In the Charltles SORP,.
make Judgements and estlmates that are reasonable and prudent;
state whether appllcable accountlng standards have been followed, subject to any materlal departures
d Isclosed and explalned In the flnanclal statements. and
prepare the flnanclal statements on the golng concern basls unless It 15 Inapproprlate to presume that
the charlty wlll contlnue In operatlon.
The trustees are responslble for keeplng sufficlent accountlng records that dlsclose wlth reasonable
accuracy at any tlme the flnanclal posltlon of the charfty and enable them to ensure that the flnanclal
statement5 comply wlth the Charftles Act 2011, the Charlty (Accounts and Reports) Regulatlons 2008 and
the provlsion5 of the trust deed. They are also responslble for safeguardlng the assets of the charlty and
hence for taklng ￿ asonable steps for the preventlon and detectlon of fraud and other Irregularltles,

Draft financlal statements at 30 January 2026 at 10:51:54
MANCHESTER JAPANESE SCHOOL
Independent examiner's report
TO THE TRUSTEES OF MANCHESTER JAPANESE SCHOOL
I report to the tnjstees on my examlnatlon of the financlal statements of Manchester Japanese School
(the chadty) for the year ended 31 March 2025.
Responslbllltles and basls of report
As the trustees of the charfty you are responslble for the preparatlon of tho flnandal statement5 In
accordance wlth the requ1￿ments of the Charltles Act 2011.
report In respect of my examlnatlon of the charlty's flnanclal statements carrled out under sectlon
145 of the Charltles Act 2011. In carrylng out my examlnatlon I have followed the Dlrertlons glven by
the Charlty Commlsslon under sectlon 145(5)(b) of the Charittes Act 2011,
Independeht axamlnar's statement
I have completed my examlnatlon. J conflrm that no matters have come to my attentlon In
connectlon wlth the examlnatlon glvlng me cause to belleve that In any materlal re5pecl:
accountlng records were not kept In respect of the charlty as requlred by 5ettlon 130 of the
Charltles Act 2011.
the flnanclal stalements do not accord wlth those records. or
the flnanclal statements do not comply wlth the appllcable requlrements concerning the form and
content of flnanclal statements set out In the Charltles (ArLounts and Reports) Regulatlons 2008
other than any requlrement that the flnanclal statements glve a true and falr vlew, whlch Is not a
matter consldered as part of an Independent examlnatlon.
I have no concerns and have come acros5 no other matters In o)nnectlon wlth the examinauon to
whlch attentlon should be drnwn In thls report In order to enable a proper understand1ng of the
flnanclal statements to be reached.
cc<4
DJH Buslnes5 Advlsers Llmlted
Brldge House
Ashley Road
Hale
Altrlncham
WA14 2
Dated:

Draft financial Statements at 30 January 2026 at 10:51:54
Manchester Japanese School
statement of financial actlvltles
Includlng Income and expenditure account
For the year ended 31 March 2025
Unrestrlcted
fund$
2025
Unrestrldoql
funds
2024
Notes
Income Iromi
Donatlons and legacles
Charltable actlvltle5
other tradlng actrjvltles
40,552
58,237
2,307
36,786
57.019
3,029
Total Income
101,096
96,834
Expend5ture on:
Charltable actlvltles
96,930
95,379
Total expendlturo
96,930
95,379
Net Incorne and movement In funds
4,166
1,455
Re¢onclllatlon of funds:
Fund balances at l Aprll 2024
75,313
73,858
Fund balances at 31 March 202S
79,479
75,313
The statement of flnancial actlvlties Includes all galns and losses recogn5sed In the year. All Income and
expendlture derlve from contlnulng actlvltles.

Draft financial ststements pt 30 January 2026 at 10:51:54
MANCHESTER JAPANESE SCHOOL
Balan￿ sheet
AS AT 31 MARCH 2025
2025
2024
Notes
Curront assets
Co5h ot b4nk and In hand
81.193
76,878
Credltor5: amounts falllng dua
within one yéar
12
(1.7141
{1,565)
Net current assets
79,479
75,313
Xncome funds
Unrestrlcted funds
79,479
75,313
79,479
75,313
The flnanclal statements were approved by the Trustees on
Ippel Kondo
Trustee

Drnft flnan¢lal stateménts at 30 January 2026 at 10:51:54
MANCHESTER JAPANESE SCHOOL
Notes to the flnancial statements
FOR THE YEAR ENDED 31 MARCH 2025
Aecountlng pollcles
Charity Informatlon
Manchester Japanese School15 a charlty e5tabllshed under trust deed.
l. l Accountlng conventlon
The flnandal Statements have been prepared In accordan￿ ¥¥lth the charlty's governlng document,
the Statement of Recommended Practl¢e: Attountlng and Reportlng by Charltles preparlng thelr
accounts In accordance wlth the Flnanclal Reportlng Standard appllcable In the UK and Republlc of
Ireland (FRS 102) Issued on 16 July 2014 and the Flnaiiclal Reportlng Standard appllcable In the
Unlted Klngdom and Republlc of Ireland (FRS 102) and the Charltles Act 2011 and UK Generally
Accepted Pracuce as It applles from l January 2015.
The accounts (flnanclal statements) have been prepared to glve a 'true and falr, vlew and have
departed from the Charltles {Accounts and Report5) Regulatlans 2008 only to the extent requlred to
provlde a 'true and falr vlew,. Thls departure has involved followlng Accountlng and Reportlng by
Charlues preparlng thelr accounts In accordance wlth the Flnanclal Reportlng Standard appllcable In
the UK and Republlc of Ireland (FPS 102) 155ued on 16 July 2014 rather than the Ac¢ountlng and
Reportlng by Charttles: Statement of Recommended Practlce effettlve from l Aprll 2005 whlch has
slnce been wlthdrawn.
The charlty has taken advantage of the provlslons In the SORP for charities applylng FRS 102 Update
Bulletln I not to prepare a Statement of Cash Flows,
The flnanclal staternents are prepared In sterlSng, whlch Is the functlonal currency of the charlty.
Monetary amounts In these flnanclal statements are rounded to the nearest £.
The flnancial statements have been prepared under the hlstorlcal ￿st conventlon. The prlndpal
accountlng pollcles adopted are set out below.
1.2 Golng concern
At the tlme of approvlng the flnanclal statements, the trustees have a reasonable expectation that
the charlty has adequate resources to contlnue In operatlonal exlstence for the foreseeable future.
Thus the trustees contlnue to adopt the golng concérn basls of accountlng In preparlng the flnanclal
statements.
1.3 Charitable funds
Unre5trlcted fund5 are avallable for use at the discretlon OF the trustees In furthernnce of thelr
charltable obJectlve5.
All funds are unre5trlcted and u ndeslgnated.
1.4 Incoming re$our¢¢s
Income15 recognlsed when the charlty 15 legally entltled to It after any perforniance condltlons have
been met, the aniounts can be measured rellably, and It Is probable that Incorne wlll be recelved.
Cash donatlons are recognlsed on recelpt. Other donatlons are recognlsed once the charlty has been
notlfied of the donatlcjn, unless performance condltlons requlre deferral of the amount. Income tax
recoverdble In relatlon to donatlon5 re￿IVed under Gift Ald or deeds of covenant Is rocognlsed at the
time of the donatlon.
Legacles are recognised on re￿Ipt or otherwlse If the charlty has been notlflod of an Impendlng
dlstrlbutlon, the amount Is known, and recelpl is expected. If the amountls not known, the legacy Is
treated as a contlngent asset.

Draft flnanclal statements at 30 January 2026 at 10:51:54
MANCHESTER JAPANESE SCHOOL
Notes to the flnancial statements (continued)
FOR THE YEAR ENDED 31 MARCH 2025
Arcountlng pollcles
(Contlnued)
L.5 Resources expendèd
Expendbture Is recogfilsed On￿ there15 a legal or constructlve obligatlon to trdnsfer economlc beneflt
to a thlrd party, It Is probable that a transfer of economlc beneflts wlll be requlred In settlement, and
the amount of the obllgatlon can be measured rellably.
Expendlture Is classlfled by actlvlty. The CDsts of each actlvlty are made up of the total of dlrect costs
and shared costs, Indudlng support costs Involved In undertaklng each actlvlly. Dlrect costs
attrlbutable to a slngle actlvlty are allocated dlreetly to that actlv5ty. Shared costs whlch contrlbute to
more than one actlvlty and support costs whlch are not attrfbutable to a slngle actlvity are
apportloned between those actlvltles on a basss conslstent wlth the use of resources. Central staff
costs are allocated on the basls of tlme spent, and depreclatlon charges are allocated on the portlon
of the asset's Use.
Resources expended are accounted for when pald. Expènditure Is attrlbuted to cost caiegorles based
on the amount expended dur5n9 the year, The Irrecoverable element of VAT Is Included wlth the Item
of expenses to whlch It relates,
Support Costs dre those funrtlons that asslst the work ol the charlty but do noe dlrectly undertake
charltable artlvltles. Support costs Include offlce costs, flnance, personnel, payroll and govemance
cost5 Yihlch support the charfty's actlvltles, The bases on whlch support costs have been allocated
are set out In note 7.
l.fj Tanglble fixed assets
Trnglble flxed assets are Inltlally measured at cost and subsequently measured at cost or valuatlon,
net of depreclauon and any Impalrment losse5.
Depreclatlon Is recognlsed so as to wrlte off the cost or valuatlon of assets l&ss thelr resldual values
over thelr useful Ilves oft the followlng bases.,
Flxtures, flttlngs & equlprnent
3 years strdight Ilne
The galn or loss arlslng on the dlsposal Df an asset Is determlned as tho dlfforence bct¥vcen the sale
proceeds and the carrylng value of the asset, and Is recognlsed In the statement of finandal
actlvitles.
1.7 Cash and cash equivalents
Cash and cash equlvalents Snclude cash In hand, deposlts held at call wlth banks, other short-term
Ilquld Investments wlth orlgSnal Ma￿rItIeS of three months or less, and bank overdrafts. Bank
overdrnfts are shown wlthln borrowlngs In current Ilabllltles.
1.8 Flnanclal Instruments
The charlly has elected to apply the provls5ong of Sectlon 11 'Baslc Flnancial Instruments, and
SectSon 12 '0ther Flnanclal Instruments Issues, of FRS 102 to all of Its financlal In5trurnents.
Flnanclal Instruments are recognlsed in the charlty's balan￿ sheet w.hen the charlty becomes party
to the contrdctual provlsions of the Instrument.
Flnancial assets and liabilltles are offset, wlth the net amounts presented In the flnanclal statements,
when there [5 a legally enforceable rlght to set off the recognlsed amounts and there 15 an Intentlon
to settle on a net basls or to reallse the asset and settle the Ila blllty slmultaneously.

Draft financial statements at 30 January 2026 at 10:51:54
MANCHESTER JAPANESE SCHOOL
Notes to the financial statements (contlnued)
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcles
{Contlnued)
Baslc financial assets
Baslc flnanclal assets, whlch Include debtors and cash and bank balances, are Inltlally measured at
trdnsactlon prlce Includlng transactlon costs and are subsequentty carrled at amortised cost uslng the
effectlve Interest method unless the arrangement constltutes a flnanclng transactlon, where the
transactlon Is measured at the present value of the future retelpts dlscounted at a market rate of
Interest. Rnandal assets classlfied as recelvable wlthln one year are not amortlsed.
Basic financlal ljabllltles
Baslc financlal Ilabllltles, Indudlng credltors and bank loans are Inltlally recognlsed at transactlon
prlce unle55 the arrangement constitutes a flnanclng transactlon, where the debt Instrument Is
measured at the present value of the future payments d15counted at a market rate of Interest.
Flnanclal Ilabllltles classlfled as payable wlthln one year are not amortlsed.
Debt Instruments are subsequently carrled at amortlsed cost, uslng the effective Interest rnte
method.
Trade credltors are obllgatlons to pay for goods or servlces that have been acqulred In the ordlnary
course of operatlons from suppllers. Arnounts payable are da551fled as current Ilabllltles If payrnent Is
due wlthln one year or less. If not, they are presented as non-current Ilabllltles, Trade credltors are
recogn15ed Inlt5ally at transactlon prlce and subsequently measured at amortlsed cost Uslng the
effectlve Interest method,
Derecognltlon of flnanclal Ilabilitlos
Flnanclal Ilabllltles are derecognlsed when the charlty's contractual obllgatlons explre or are
dlscharged or cancelled.
1.9 Employee beneflts
The cost of any unused hollday enlltlement Is recognlsed in the perlod In whlch the employee's
servlces are recelved.
Termlnatlon beneflts are recognlsed Immediately a5 an expense when the charlty Is dernonstrnbly
commltted to termlnate the ernployment of an employee or to provlde temilnatlon beneflts.
1.10 Retlremént benefits
Payments to deflned contributlon retSrement benefit schemes are charged as an expense as they f)11
due.
Critlcal accountlng estlmates and Judgements
In the appllcatlon of the charlty's accountlng pollcles, the trustees are requlred to make Judgements,
estlmates and assumptlons about the carrylng amount of assets and Ilabllltles that are not readlly
apparent from other source5, The esllmates and assoclated assumpllons are based on hlstorlcal
experlence and other factors that are consldered to be relevant. Actual results may dlffer from these
estlmate5.
The estlmates and underlylng assumptlons are revlewed on an ongolng basls. Revislons to accountlng
estlmates are recognlsed In the pedod In whlch the estlmate Is rev15ed where the revlslon affects
only that perlod, or In the perlod of the revlslon and future perlods where the revlslon affects both
urrent and future perlods.

Draft flnandal statements at 30 January 2026 at 10:51:54
MANCHESTER JAPANESE SCHOOL
Notes to the financial statements (continued)
FOR THE YEAR ENDED 31 MARCH 2025
Donations and legacles
2025
2024
Donations
40,552
36,786
other tradlng 4rtlvltles
2025
2024
Tradlng actlvlty Income.. other
2,307
3,029
Chwrltable a¢tiviti•s
2025
2024
Staff costs
Materlals - Japanese
Materlals - Maths
Books
Rent
Insurance
Prlntlng, statloneryi Postage and phone
Events
Sundry
Bank Charges
50,421
11,586
3,270
200
51,743
6,615
3,031
225
14,678
14,117
1,063
J,268
1,532
3SS
2,167
1.965
1,625
1,210
86,601
85,078
Share of support costs (see note 7)
Share of governance costs (see note 7)
8.585
1,744
6.537
1,764
96,930
95,379
li

Draft tlnanclal statements at 30 January 2026 at 10:51:54
MANCHESTER JAPANESE SCHOOL
Notes to the financial statements (continued)
FOR THE YEAR ENDED 31 MARCH 2025
Trustees
None or the trustees (or any persons connected wlth them) recelved any remuneratlon or benefits
from the charlty durfng the year.
Ourlng the year no trustees were relmbursed for expenses In relauon to perf0rrnan￿ of thelr dutles
(2024: £0).
Employees
Number of employees
The average monihly number of employees durfng the year was:
2025
Number
2024
Number
Equlvalent full tlme teachers
Admlnlstratlon
Equlvalent part time teachers
io
12
14
Employment Costs
2025
2024
Wages and salarjes
other penslon costs
50,372
49
51,696
47
50,421
51,743
All employee tlme was spent provld ing elther support to the governance of the charlty or support
servlces to charieable act5vltles.
There were no employeeg whose annual remuneTrtlon was £60,000 or more.
10 Taxatlon
The charfty Is exempt from tax on income and galns falllng wlthln sectlon 505 of the Taxes Act 1988
or sectlon 252 or the Taxation of Chargeable Ga5ns Act 1992 lo the extent that these Rre applled to
Its charltable objects.
13-

Draft flnan¢i41 statements at 30 January 2026 at 10:51:54
MANCHESTER JAPANESE SCHOOL
Notes to the financial statements (contlnued)
FOR THE YEAR ENDED 31 MARCH 2025
11 Tanglblè flxed assets
Flxtures, & iqulpm•ttt
Cost
At l Aprll 2024
7.316
At 31 Narch 2025
7,316
Depreclatlon and Impalrment
At l Aprll 2024
7,316
At 31 March 2025
7,316
Carrylng amount
At 31 March 2025
At 31 March 2024
12 Credltorsi amounts falllng due wlthln one year
2025
2024
Other taxatlon and soclal securlty
Accruals and defcrred Income
24
li
1,554
1,690
1,714
L3 Retirement beneflt schemes
2025
2024
Defin•d Contribution s¢h•mes
Charye to proflt or loss In respect of deflned contrlbutlon schemes
49
47
The charlty operales a deflned contrlbutlon pension scheme for all quallfylng employee5. The assets
of the scheme are hold separately from those of the charlty In an Indeperbdently admlnlstered fund.
14-

Draft fInanclal statetnents at 30 January 2026 at 10:51:54
MANCHESTER JAPANESE SCHOOL
Notes to the flnancial statements (continued)
FOR THE YEAR ENDED 31 MARCH 2025
14 Unrestricted funds
The unrestrlcted funds of the char]ty comprlse the unexpended balance5 of donatlons and grants
hlch are not subject to speclflc condltlons by donors and grantor5 as to how they may be used.
These Include deslgnated funds whlch have been set aslde out of unre5trlcted fijnds by the trustees
for speclfic purposes.
At l Aprll
2024
Incomlng
rnSOu￿s
Resource$ At 31 M?rch
expéndèd
2025
General funds
75,313
101,096
(96,930)
79,479
Pravlous yaar:
At l Aprll
2023
fncomlng
re50urco$
Re50urcas At 31 Marth
expended
2024
General ￿ndS
96,834
195,3791
75,313
15 Related party transactlons
There were no related party tran5actlons requlrlng dlsclosure durlng the current or prevlous year.
15-