Trustees’ Annual Report for the period
From 1 August 2020 To 31 July 2021 Charity name: Oxford Japanese School Charity registration number: 1184474
Objectives and Activities
| SORP reference | ||
|---|---|---|
| Summary of the purposes of the charity as set out in its governing document |
Para 1.17 | The object of the charity is the advancement of education through the operation of a supplementary school in Oxford, where regionally based individuals may obtain an education in the Japanese language, culture, tradition and heritage. The charity believes that the learning of different cultures enables children to grow up to be culturally more tolerant, sensitive and accepting. |
| Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts. |
Para 1.17 and 1.19 |
● The charity aims to promote the learning of Japanese language and culture among children regardless of their cultural heritage, nationality, race or gender, as a supplementary school for the children of the schooling age; ● In order to conduct effective lessons, the class size is kept small under 6 pupils per a class; ● The charity on average had 65 pupils ( 21 classes) taught by 6 teachers this academic year; ● Lessons are held on Saturdays during term time with some additional sessions on weekdays after school as well as during school holidays for those who are preparing for the public exams; ● There was no fee increase and the lesson fees were kept at the same level as the previous year as follows: ○ standard classes £11.50/hr; ○ GCSE class is £13/hr; ○ A level class is £15/hr; ● All four A level students achieved A*; ● Out of 14 GCSE students, 11 achieved grade 9 and the rest 7 or above; ● One new teacher joined the school at start of the spring term and one left at end of the academic year; |
1
| ● The face-to-face lessons were suspended due to the coronavirus pandemic throughout the year and all lessons were therefore conducted online; ● The charity obtained a grant of £3,000 from the Japan Foundation, and successfully completed the following three major projects in order to further motivate the students and make the learning more effective and enjoyable: ○ Kanij (Chinese character) grading challenge; ○ Haiku (Japanese poem) competition (56 entries); ○ Speech contest (participated by 51 students) ● The charity set up a designated bursary fund of £2,000 at the start of the year in order to assist those students who otherwise would not be able to afford the tuition fee; two students were supported by this scheme during the academic year 2020-21. Both candidates and their parents were interviewed by the Trustees, relevant supporting documents were presented to the Board and the pupils were assessed by the class teachers prior to awarding the bursary. |
||
|---|---|---|
| Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit |
Para 1.18 | ● The trustees performed their role, to the best of their ability, to manage the charity for the benefit of the general public in providing educational support for those children who wish to learn Japanese culture and language. ● No pupil was refused enrolment due to their cultural background, nationality, ethnicity or gender. |
Additional information
| Additional information | ||
|---|---|---|
| SORP reference | ||
| Contribution made by volunteers |
Para 1.38 | ● Most of the accounting service and all of the financial reporting tasks were performed by a volunteer Chartered Accountant without payment of any fees. ● General legal support was provided by a solicitor on a pro bono basis. |
2
Achievements and Performance
| SORP reference | ||
|---|---|---|
| Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole. |
Para 1.20 | ●Two of the students won the Japan Foundation Speech Contest Prizes; ● The charity successfully supported extra A level and GCSE students from full-time schools, which, due to the pandemic, were unable to facilitate exams of subjects not taught by their own teachers; ● The charity set up the bursary fund by utilising the fund originally allocated for classroom rental payment. |
Financial Review
| Financial Review | ||
|---|---|---|
| SORP reference | ||
| Review of the charity’s financial position at the end of the period |
Para 1.21 | The charity’s total income was £33,514, of which £3,000 was a grant awarded by the Japan Foundation. https://www.jpf.go.jp/e/index.html This grant was received and spent in full during the year on the specific educational projects for which it was received. The rest of the charity’s income was generated solely from the charitable activities of conducting Japanese lessons except for the Amazon Smile donation of £28. Of the total expenditure of £31,474, £27,556 was the direct cost of teaching activities; £3,868 was the overhead; and £50 was the Independent Examiner’s fee. Included in the overhead was £1,636 IT development cost incurred in order to move all operations online including the admission process, billing and attendance management. The total funds carried forward at the end of the period was £11,268, of which £2,000 was held in the designated bursary fund and £7,000 was maintained as a reserve for unexpected expenditure or loss of income caused by any unforeseen events. |
| Statement explaining the policy for holding reserves stating why they are held |
Para 1.22 | The charity holds a reserve as a safety net in emergency cases including a sudden and unexpected fall in income or a rise in major expenses such as classroom rental fees. |
| Amount of reserves held | Para 1.22 | £7,000 |
| Reasons for holding zero reserves |
Para 1.22 | n/a |
| Details of fund materially in deficit |
Para 1.24 | n/a |
| Explanation of any uncertainties about the charity continuing as a going concern |
Para 1.23 | n/a |
3
Additional information
| Additional information | ||
|---|---|---|
| SORP reference | ||
| The charity’s principal sources of funds |
Para 1.47 | Fee income from the provision of Japanese lessons |
| A description of the principal risks facing the charity |
Para 1.46 | The potential operational risks the charity face are as follows: ● The charity may not always be able to recruit sufficient number of teachers with appropriate qualifications and experience; ● The charity may not be able to secure trustees who would take over from the current Board members; ● The charity may not be able to continue to secure support from professionals on a pro bono basis; ● The charity may not be able to continue to secure rental classrooms at an affordable rate. |
Structure, Governance and Management
| SORP reference | ||
|---|---|---|
| Description of charity’s trusts: | ||
| Type of governing document | Para 1.25 | CIO Constitution |
| How is the charity constituted? |
Para 1.25 | CIO |
| Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees |
Para 1.25 | Volunteers are recruited by the existing trustees. |
Additional information
| Additional information | ||
|---|---|---|
| SORP reference | ||
| The charity’s organisational structure and any wider network with which the charity works |
Para 1.51 | The Board of Trustees make the overall management decisions, which is communicated to the Management Committee which decides how the board decisions are implemented in practice. The Management Committee is made up of two trustees, the headteacher and the deputy headteacher. The charity is a member of the National Resources for Supplementary Education, and follows its guidance for good governance and management practice. |
4
Reference and Administrative details
| Charity name | Oxford Japanese School |
|---|---|
| Other name the charity uses | None |
| Registered charity number | 1184774 |
Charity’s principal address |
63 Hamilton Road Oxford OX2 7QA |
Names of the charity trustees who manage the charity
| Trustee Name | Position (if any) | Dates (if not whole period) |
|---|---|---|
| Keiko Harada | Chair | |
| Joanne Russell | n/a | |
| Theresa Black | n/a | |
| Satomi Sato | Treasurer |
Declarations
The trusteed declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees:
Signatures ………………………………………. ……………………………………… Full names Keiko Harada Satomi Sato Position Chairperson Treasurer Date ……..…/……..…./ 2022 ……..…/……..…./ 2022
5
| Page 1 | Page 1 | Page 1 | Page 1 | Page 1 | Page 1 | Page 1 | |
|---|---|---|---|---|---|---|---|
| Oxford Japanese School | Charity No | 1184474 | CC17a | ||||
| Annual accounts for the period | |||||||
| From | 1 August 2020 | To | 31 July 2021 | ||||
| Section A | Statement of financial activities | ||||||
| Recommended categories by activity Incoming resources ( |
Details of own analysis Note Note 3) |
Unrestricted funds Restricted income funds Endowment funds Total this year Total last period £ £ £ £ £ F01 F02 F03 F04 F05 |
|||||
| Incoming resources from generated funds Voluntary income Activities for generating funds Investment income Incoming resources from charitable activities Other incoming resources |
S01 S02 S03 S04 S05 |
- -- |
- -- |
- -- |
- -- |
- -- |
|
| - -- |
- -- |
- -- |
- -- |
- 7,000- |
|||
| - -- |
- -- |
- -- |
- -- |
- -- |
|||
| - -- |
- -- |
- -- |
- -- |
- -- |
|||
| - 30,514- |
- 3,000- |
- -- |
- 33,514- |
- 23,272- |
|||
| - -- |
- -- |
- -- |
- -- |
- -- |
|||
| Total in Resources expended Costs of Generating Funds Costs of generating voluntary income Fundraising trading costs Investment management costs Charitable activities Governance costs Other resources expended Total res Net incoming/(outgoin Gross transfers betwe Net incoming/(outgoin other recog Other recognised gai Gains and losses on reva assets for the charity’s ow Gains and losses on inve Net m Total funds brought fo Total fund |
coming resources S06 (Notes 4-8) S07 S08 S09 S10 S11 S12 ources expended S13 g) resources before transfers S14 en funds S15 g) resources before nised gains/(losses) S16 ns/(losses) luation of fixed n use S17 stment assets S18 ovement in funds S19 rward S20 s carried forward S21 |
- 30,514- |
- 3,000- |
- -- |
- 33,514- |
- 30,272- |
|
| - -- |
- -- |
- -- |
- -- |
- -- |
|||
| - -- |
- -- |
- -- |
- -- |
- -- |
|||
| - -- |
- -- |
- -- |
- -- |
- -- |
|||
| - -- |
- -- |
- -- |
- -- |
- -- |
|||
| - 28,424- |
- 3,000- |
- -- |
- 31,424- |
- 20,994- |
|||
| - 50- |
- -- |
- -- |
- 50- |
- 50- |
|||
| - -- |
- -- |
- -- |
- -- |
- -- |
|||
| - 28,474- |
- 3,000- |
- -- |
- 31,474- |
- 21,044- |
|||
| - 2,040- |
- -- |
- -- |
- 2,040- |
- 9,228- |
|||
| - -- |
- -- |
- -- |
- -- |
- -- |
|||
| - 2,040- |
- -- |
- -- |
- 2,040- |
- 9,228- |
|||
| - -- |
- -- |
- -- |
- -- |
- -- |
|||
| - -- |
- -- |
- -- |
- -- |
- -- |
|||
| - 2,040- |
- -- |
- -- |
- 2,040- |
- 9,228- |
|||
| - 9,228- |
- -- |
- -- |
- 9,228- |
- -- |
|||
| - 11,268- |
- -- |
- -- |
- 11,268- |
- 9,228- |
CC17a (Excel)
30/03/2022
Page 2
Section B Balance sheet
| Note Fixed assets |
Note Fixed assets |
Unrestricted funds Restricted income funds £ £ F01 F02 |
Unrestricted funds Restricted income funds £ £ F01 F02 |
Endowment funds £ F03 |
Total this year Total last period £ £ F04 F05 |
Total this year Total last period £ £ F04 F05 |
|---|---|---|---|---|---|---|
| Tangible assets (Note 9) Investments (Note 10) |
B01 B02 B03 |
- -- |
- -- |
- -- |
- -- |
- -- |
| - -- |
- -- |
- -- |
- -- |
- -- |
||
| - -- |
- -- |
- -- |
- -- |
- -- |
||
| Total fixed assets Current assets Stock and work in progress Debtors (Note 11) (Short term) investments Cash at bank and in hand Total current assets Creditors: amounts falling due within one year (Note 12) Net current assets/(liabilities) Total assets less current liabilities Creditors: amounts falling due after one year (Note 12) Provisions for liabilities and charges Net assets Funds of the Charity Unrestricted funds Restricted income funds (Note 13) Endowment funds(Note 13) Total funds Signed by one or two trustees on behalf of all the trustees |
B04 B05 B06 B07 B08 B09 B10 B11 B12 B13 B14 B15 B16 B17 B18 B19 B20 |
- -- |
- -- |
- -- |
- -- |
- -- |
| - -- |
- -- |
- -- |
- -- |
- -- |
||
| - -- |
- -- |
- -- |
- -- |
- 100- |
||
| - -- |
- -- |
- -- |
- -- |
- -- |
||
| - 12,004- |
- -- |
- -- |
- 12,004- |
- 9,251- |
||
| - 12,004- |
- -- |
- -- |
- 12,004- |
- 9,351- |
||
| - 736- |
- -- |
- -- |
- 736- |
- 123- |
||
| - 11,268- |
- -- |
- -- |
- 11,268- |
- 9,228- |
||
| - 11,268- |
- -- |
- -- |
- 11,268- |
- 9,228- |
||
| - -- |
- -- |
- -- |
- -- |
- -- |
||
| - -- |
- -- |
- -- |
- -- |
- -- |
||
| - 11,268- |
- -- |
- -- |
- 11,268- |
- 9,228- |
||
| - 11,268- |
- 11,268- |
- 9,228- |
||||
| - -- |
- -- |
- -- |
||||
| - -- |
- -- |
- -- |
||||
| - -- |
- -- |
- -- |
||||
| - 11,268- |
- -- |
- -- |
- 11,268- |
- 9,228- |
||
| Signature | Print Name | Date of approval |
||||
| Keiko Harada | ||||||
| Satomi Sato |
CC17a (Excel)
30/03/2022
Page 3
Section C Notes to the accounts
Note 1 Basis of preparation
This section should be completed by all charities .
1.1 Basis of accounting
These accounts have been prepared on the basis of historic cost in accordance with:
-
Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);
-
Accounting Standards;
-
and with the Charities Act.
1.2 Change in basis of accounting
There has been no change to the accounting policies since last accounting period.
1.3 Changes to previous accounts
No changes have been made to accounts for previous period
CC17a (Excel)
30/03/2022
Page 4
Section C Notes to the accounts (cont)
| Section C Notes to the accounts (cont) | Section C Notes to the accounts (cont) |
|---|---|
| Note 2 Accounting policies | |
| INCOMING RESOURCES | |
| Recognition of incoming | These are included in the Statement of Financial Activities (SoFA) when: |
| resources | ·the charity becomes entitled to the resources; |
| ·the trustees are virtually certain they will receive the resources; and | |
| ·the monetary value can be measured with sufficient reliability. | |
| Incoming resources with | Where incoming resources have related expenditure (as with fundraising or contract |
| related expenditure | income) the incoming resources and related expenditure are reported gross in the SoFA. |
| Grants and donations | Grants and donations are only included in the SoFA when the charity has unconditional |
| entitlement to the resources. | |
| Tax reclaims on donations | Incoming resources from tax reclaims are included in the SoFA at the same time as the gift |
| and gifts | to which they relate, if applicable. |
| Contractual income and | This is only included in the SoFA once the related goods or services have been delivered. |
| performance related grants | |
| Gifts in kind | Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised if applicable. |
| Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or | |
| distributed by the charity if applicable. | |
| Gifts in kind for use by the charity are included in the SoFA as incoming resources when | |
| receivable. | |
| Donated services and | These are only included in incoming resources (with an equivalent amount in resources |
| facilities | expended) where the benefit to the charity is reasonably quantifiable, measurable and |
| material_._The value placed on these resources is the estimated value to the charity of the | |
| service or facility received. | |
| Volunteer help | The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. |
| Investment income | This is included in the accounts when receivable if applicable. |
| Investment gains and | This includes any gain or loss on the sale of investments and any gain or loss resulting from |
| losses | revaluing investments to market value at the end of the year if applicable. |
| EXPENDITURE AND | LIABILITIES |
| Liability recognition | Liabilities are recognised as soon as there is a legal or constructive obligation committing |
| the charity to pay out resources. | |
| Governance costs | Include costs of the preparation and examination of statutory accounts, the costs of trustee |
| meetings and cost of any legal advice to trustees on governance or constitutional matters. | |
| Grants with performance | Where the charity gives a grant with conditions for its payment being a specific level of |
| conditions | service or output to be provided, such grants are only recognised in the SoFA once the |
| recipient of the grant has provided the specified service or output. | |
| Grants payable without | These are only recognised in the accounts when a commitment has been made and there |
| performance conditions | are no conditions to be met relating to the grant which remain in the control of the charity. |
| Support Costs | Support costs include central functions and have been allocated to activity cost categories |
| on a basis consistent with the use of resources, eg allocating property costs by floor areas, | |
| or per capita, staff costs by the time spent and other costs by their usage. | |
| ASSETS | |
| Tangible fixed assets for | These are capitalised if they can be used for more than one year, and cost at least £500. |
| use by charity | They are valued at cost or a reasonable value on receipt. |
| Investments | Investments quoted on a recognised stock exchange are valued at market value at the year |
| end. Other investment assets are included at trustees' best estimate of market value. | |
| Stocks and work in | These are valued at the lower of cost or market value where applicable. |
| progress |
30/03/2022CC17a (Excel)
Page 5
Section C Notes to the accounts (cont)
Note 3 Analysis of incoming resources
| Voluntary income | Analysis This year Last period £ £ |
Analysis This year Last period £ £ |
Analysis This year Last period £ £ |
|---|---|---|---|
| - -- |
- 7,000- |
||
| Activities for generating funds Investment income Incoming resources from charitable activities |
Total | - -- |
- 7,000- |
| - -- |
- -- |
||
| Total | - -- |
- -- |
|
| - -- |
- -- |
||
| Total | - -- |
- -- |
|
| Fee income from lessons provided by the charity | - 30,514- |
- 23,272- |
|
| Grant | - 3,000- |
- -- |
|
| Total | - 33,514- |
- 23,272- |
30/03/2022CC17a (Excel)
Page 6
Section C Notes to the accounts (cont)
| Section C | Notes to the accounts (cont) | Notes to the accounts (cont) | Notes to the accounts (cont) |
|---|---|---|---|
| Note 4 Costs of generating |
Analysis of resources expended Analysis This year Last period £ £ |
||
| - -- |
- -- |
||
| voluntary income Fundraising trading costs Investment management cost Charitable activities Governance costs |
Total | - -- |
- -- |
| - -- |
- -- |
||
| Total | - -- |
- -- |
|
| - -- |
- -- |
||
| Total | - -- |
- -- |
|
| - 31,424- |
- 20,994- |
||
| Total | - 31,424- |
- 20,994- |
|
| - 50- |
- 50- |
||
| Total | - 50- |
- 50- |
30/03/2022CC17a (Excel)
Page 7
Section C Notes to the accounts (cont)
Note 5 Support Costs
| Fundraising activity | Charitable Activity | Governance Activity | Governance Activity | Total Cost | ||||
|---|---|---|---|---|---|---|---|---|
| Support cost type | £ | £ | £ | £ | ||||
| Charitable activities | - | -- | - | 31,424- | - | 50- | - | 31,474- |
| Total | - | -- | - | 31,424- | - | 50- | - | 31,474- |
Note 6 Details of certain items of expenditure
6.1 Trustee expenses
Number of trustees who were paid expenses Nature of the expenses Total amount paid
| This year | Last period |
|---|---|
| 1 | 2 |
| textbook | software subscription and DBS check fee |
| £38 | £137 |
6.2 Fees for examination or audit of the accounts
Independent examiner’s or auditors' fees for reporting on the accounts
Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor
| This year | Last period | |
|---|---|---|
| £ | £ | |
| £50 | £50 | |
| £0 | £0 |
30/03/2022CC17a (Excel)
Page 8
Section C Notes to the accounts (cont)
Note 7 Paid employees
7.1 Staff Costs
The charity has no employees. All the teachers and other paid staff are self-employed contractors.
7.2 Average number of full-time equivalent employees in the year
None
7.3 Defined contribution pension scheme
The charity has no pension scheme.
30/03/2022CC17a (Excel)
Page 9
Section C Notes to the accounts (cont)
Note 8 Grantmaking
The charity is not a grantmaking organisation.
8.1 Grantmaking costs
The charity is not a grantmaking organisation.
8.3 Grants made to institutions
The charity is not a grantmaking organisation.
30/03/2022CC17a (Excel)
Page 10
Section C Notes to the accounts (cont)
Note 9 Tangible fixed assets The charity holds no tangible fixed assets.
30/03/2022CC17a (Excel)
Page 11
Section C Notes to the accounts (cont)
Note 10 Investment assets
The charity holds no investment assets.
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Page 12
Section C Notes to the accounts (cont)
Note 11 Debtors and prepayments
| Analysis of debtors | Amounts falling due within one year |
Amounts falling due within one year |
Amounts falling due within one year |
Amounts falling due after more than one year |
Amounts falling due after more than one year |
Amounts falling due after more than one year |
Amounts falling due after more than one year |
||
|---|---|---|---|---|---|---|---|---|---|
| This year | Last period | This year | Last period | ||||||
| £ | £ | £ | £ | ||||||
| Trade debtors | - | -- | - | -- | - | -- | - | -- | |
| Amounts due from subsidiary and associated | - | -- | - | -- | - | -- | - | -- | |
| undertakings | |||||||||
| Other debtors | - | -- | - | -- | - | -- | - | -- | |
| Prepayments and accrued income | - | -- | - | 100- | - | -- | - | -- | |
| Total | - | -- | - | 100- | - | -- | - | -- |
| Analysis of debtors Trade debtors Amounts due from subsidiary and associated undertakings Other debtors Prepayments and accrued income |
Amounts falling due within one year |
Amounts falling due within one year |
Amounts falling due after more than one year |
Amounts falling due after more than one year |
|---|---|---|---|---|
| This year £ |
Last period £ |
This year £ |
Last period £ |
|
| - -- |
- -- |
- -- |
- -- |
|
| - -- |
- -- |
- -- |
- -- |
|
| - -- |
- -- |
- -- |
- -- |
|
| - -- |
- 100- |
- -- |
- -- |
|
| Total | - -- |
- 100- |
- -- |
- -- |
| Note 12 Creditors and accruals 12.1 Analysis of creditors Loans and overdrafts Trade creditors Amounts due to subsidiary and associated undertakings Other creditors Accruals and deferred income Total |
||||
| Amounts falling due within one year |
Amounts falling due after more than one year |
|||
| This year £ |
Last period £ |
This year £ |
Last period £ |
|
| - -- |
- -- |
- -- |
- -- |
|
| - -- |
- -- |
- -- |
- -- |
|
| - -- |
- -- |
- -- |
- -- |
|
| - 736- |
- 123- |
- -- |
- -- |
|
| - -- |
- -- |
- -- |
- -- |
|
| - 736- |
- 123- |
- -- |
- -- |
12.2 Security over assets
There is no charge or other security over any assets of the charity.
30/03/2022CC17a (Excel)
Page 13
Section C Notes to the accounts
Note 13 Endowment and restricted income funds
13.1 Funds held
The charity has no endowment.
13.2 Movements of major funds
| Fund names | Fund balances brought forward £ |
Incoming resources £ |
Outgoing resources £ |
Transfers £ |
Gains and losses £ |
Fund balances carried forward £ |
|---|---|---|---|---|---|---|
| Japanese Language Local Project Support Programme Grant (by Japan Foundation) |
- -- |
- 3,000- |
(3,000) | - -- |
- -- |
- -- |
| Total Funds | - -- |
- 3,000- |
(3,000) | - -- |
- -- |
- -- |
CC17a (Excel)
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Page 14
Section C Notes to the accounts (cont)
Note 14 Transactions with related parties
The charity has no transactions with related parties other than the trustee expenses explained in note 6.
CC17a (Excel)
30/03/2022
Page 15
Section C Notes to the accounts (cont)
Note 15 Additional Disclosures
There are no significant matters which are not covered in other notes and need to be included in order to provide a proper understanding of the accounts. The activities and the achievements of the charity are explained in the Trustees' Annual Report, which should be read in conjunction with this Statement of Financial Activities.
CC17a (Excel)
30/03/2022
| SectionA | lndependent Examiner'sReport | ||
|---|---|---|---|
| Reporttothetrustees/ membersof |
Oxford Japanese School | ||
| Onaccounts forthe year | 31July 2021 | Charity no | 1184474 |
| ended | (ifany) | ||
| Setout onpages | 1to15 |
| Ireport to the trustees onmyexaminationofthe accountsoftheabove | |
|---|---|
| charity ("the Trust") for the year ended31July2021. | |
| Responsibilitiesand | Asthecharity's trustees,youare responsibleforthepreparationofthe |
| basis of report | accountsinaccordance withtherequirementsoftheCharities Act2011 |
| ("theAct"). | |
| Ireport in respect ofmyexaminationofthe Trust's accounts carried out | |
| undersection145ofthe2011Act and in carrying out my examination,I | |
| have followedalltheapplicable Directions givenbytheCharity Commission | |
| under section 145(5Xb)oftheAct. |