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2022-07-31-accounts

Trustees’ Annual Report for the period

From 1 August 2021 To 31 July 2022

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
teacher;
● The charity on average had 86 pupils in 25
classes taught by 6 teachers this academic
year (compared with 65 pupils, 21 classes
and 6 teachers in the previous 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 class £11.50/hr;
○ GCSE class £13/hr;
○ A level class £15/hr;
● Our A level student achieved A*;
● Out of 12 GCSE students, 5 achieved
grade 9 and the rest between 6 and 8;
● The face-to-face lessons resumed from the
start of the year;
● Although there were several disruptions
due to the virus infection among teachers
and students, all 35 lesson days were
completed for the academic year;
● The cultural event (Haiku competition) took
place online as the previous year due to the
uncertainty regarding the covid situation;
● The charity’s bursary fund which was
established in the previous year provided
financial support to one student during the
academic year 2021-22. This student is
expected to carry on to progress to take the
GCSE next year.
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 ● Some of the accounting and administrative
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.
● The charity benefited from a volunteer
student who acted as a teaching assistant
part of the year.

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 ●The charity continued to support a bursary
student by way of fee subsidy.
● The charity invested in the online
infrastructure in order to cater for online
lessons and face-to-face lessons as well as
hybrid lessons.
● The charity also invested in the online back
office infrastructure for a more secure and
efficient back office function.
● The student number has increased by
approximately 12% from 65 to 86 (average
for the year).
● All students who took the public exams
were successful.
● The charity continued to host an annual
Haiku poem competition to encourage
pupils to improve their skills.

2

● The transition back from online lessons to face-to-face in-class lessons was carried out successfully.

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 income of £33,145 (2020/21:
£33,514) was generated solely from the
charitable activities of conducting Japanese
lessons except for the Amazon Smile
donation of £69.
● The total expenditure was £33,141
(2020/21: £31,474), including the
Independent Examiner’s fee of £50
(2020/21: £50).
● The total funds carried forward at the end of
the period was £11,272, of which £1,835
was held in the designated bursary fund
and £7,000 was maintained as a reserve for
unexpected expenditure or loss of income
due to 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 and
insurance premium.
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

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;

3

● 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		 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 head teacher and the deputy
head teacher.
The charity is a member of the National
Resources for Supplementary Education, and
follows its guidance for good governance and
management practice.

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

4

Names of the charity trustees who manage the charity Trustee Name Position {if any) Dates (if not whole period) Keiko Harada Chair whole period Joanne Russ811 nla whole period Theresa Black nla whole period Satomi Salo Treasurer whole period Declarations The trustees declare that they have approved the trustees, report above. Slgned on behalf of the charity's trustees: Slgnatures Full names Keiko Harada Satomi Sato Position Chalrperson Treasurer Date .12023 .12023

Page 1

Page 1
Oxford Japanese School Charity No 1184474 CC17a
Annual accounts for the period

From
1 August 2021
To
31 July 2022
Section A Statement of financial activities
Incoming resources (
Recommended
categories by activity		 Note 3)
Details of own
analysis
Note		 £
£
£
£
£
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total this
year
Total last
period
F01
F02
F03
F04
F05
Voluntary income
Activities for generating funds
Investment income
Incoming resources from
generated funds
Incoming resources from
charitable activities
Other incoming
resources		 S01
S02
S03
S04
S05		 - - - - -
- - - -
- - - - -
- - - - -
33,076 - - 33,076 33,514
69 - - 69 -
Costs of generating voluntary
income
Fundraising trading costs
Investment management costs
Gains and losses on reva
assets for the charity’s o
Gains and losses on inve
Resources expended
Gross transfers betw
Other recognised gai
Total funds brought f
Costs of Generating
Funds
Charitable activities
Governance costs
Other resources
expended
Total inc
Total res
Net m
Total fund
Net incoming/(outgoin
Net incoming/(outgoin
other recogn		 S06
S07
S08
S09
S10
S11
S12
S13
S14
S15
S16
S17
S18
S19
S20
S21
luation of fixed
wn use
stment assets
(Notes 4-8)
een funds
ns/(losses)
orward
oming resources
ources expended
ovement in funds
s carried forward
g) resources before
transfers
g) resources before
ised gains/(losses)		 33,145 - - 33,145 33,514
- - - - -
- - - - -
- - - - -
- - - - -
33,091 - - 33,091 31,424
50 - - 50 50
- - - - -
33,141 - - 33,141 31,474
4 - - 4 2,040
- - - - -
4 - - 4 2,040
- - - - -
- - - - -
4 - - 4 2,040
11,268 - - 11,268 9,228
11,272 - - 11,272 11,268

CC17a (Excel)

PA9e 2 Section B Balance sheet Unrestrlcted fund$ Re8tnctea Income fvnds Endowment Tot#1 thls Yunds year Total last period Fixed assets Tangible assets F01 F02 F03 F04 F05 INote 91 Investments (Note 101 Total Ilxod assets Current assets Stock and work in progress Debtors (Note 111 (Short temil investments Cash at bank and in hand Tolal curront assets 19 19 11,708 11,727 11,708 11,727 12,004 12,004 Creditorn: amounts falling due within one year (Note 121 B10 455 455 Net current assets/(Ilabllill•sJ 811 11,272 11,272 11,288 Total ass•ts loss cuffent Il*bllltlos 812 11,272 11,272 11,￿8 CredilorJ: amounts falling due aftor one year (Note 121 Provislons for Ilabilities and chargès B13 B14 Net assets B15 11,272 11,272 11,268 Funds of the Charity Unrèstricted funds 816 11,272 11,272 11.268 B17 Restricted income funds INote 131 Endowment funds (Note 131 B18 19 Total lunds 820 11,272 11,272 11,268 Signed by one or tsyo tru8lees on tEhaLf of all the trustees Date of approv81 Signaturè Print N8n Keiko Harada Satomi Sato

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:

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)

Page 4

Section C Notes to the accounts (cont)

Note 2 Accounting policies 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
and gifts gift 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
losses from 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

23/02/2023CC17a (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
£
£
- -
Activities for generating funds
Investment income
Incoming resources from
charitable activities		 Total - -
- -
Total - -
- -
Total - -
Fee income from lessons provided by the charity 33,076 30,514
Grant - 3,000
Total 33,076 30,514

23/02/2023CC17a (Excel)

Page 6

Section C Notes to the accounts (cont)

Note 4 Analysis of resources expended

Costs of generating Analysis
This year
Last period
£
£		 Analysis
This year
Last period
£
£		 Analysis
This year
Last period
£
£
- -
voluntary income
Investment
Fundraising trading
costs
management cost
Charitable activities
Governance costs		 Total - -
- -
Total - -
- -
Total - -
33,091 31,424
Total 33,091 31,424
50 50
Total 50 50

23/02/2023CC17a (Excel)

Page 7

Section C Notes to the accounts (cont)

Note 5 Support Costs

Support cost type £
Fundraising		 activity £
Charitable Activity		 £
Governance
A ti it		 £
Total Cost
Charitable activities - 50 50
Total - - 50 50

Note 6 Details of certain items of expenditure

6.1 Trustee expenses

This year Last period
Number of trustees who were paid expenses 0 1
Nature of the expenses n/a textbook
Total amount paid £0 £38

6.2 Fees for examination or audit of the accounts

This year Last period
£ £
Independent examiner’s or auditors' fees for reporting on the
accounts		 £50 £50
Other fees (for example: advice, consultancy, accountancy
services) paid to the independent examiner or auditor		 £0 £0

23/02/2023CC17a (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.

23/02/2023CC17a (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.

23/02/2023CC17a (Excel)

Page 10

Section C Notes to the accounts (cont)

Note 9 Tangible fixed assets The charity holds no tangible fixed assets.

23/02/2023CC17a (Excel)

Page 11

Section C Notes to the accounts (cont)

Note 10 Investment assets

The charity holds no investment assets.

CC17a (Excel)

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
after more than one		 Amounts falling due
after more than one
This year Last period This year Last period
£ £ £ £
Trade debtors - - - -
Amounts due from subsidiary and associated - - - -
undertakings
Other debtors 19 - - -
Prepayments and accrued income - - - -
Total 19 - - -
Total 19 - - -
Note 12 Creditors and accruals
12.1 Analysis of creditors
Amounts falling due Amounts falling due
within one year after more than one
This year Last period This year Last period
£ £ £ £
Loans and overdrafts - - - -
Trade creditors - - - -
Amounts due to subsidiary and associated
undertakings - - - -
Other creditors 455 736 - -
Accruals and deferred income - - - -
Total 455 736 - -

12.2 Security over assets

There is no charge or other security over any assets of the charity.

23/02/2023CC17a (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
£
None - - - - - -
Total Funds - - - - - -

CC17a (Excel)

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)

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)

Independent examinerfs report on the accounts Sectlon A Independent Examinerfs Report Roport to the tru8teos1 members of Oxford Japanese Schtxjl On accouiits for the yoar ondod 31 Juty 2022 Charlty no. 1184474 Set out on pages 1to15 I report to the trustees on my examination of the accounts of the above charity ('Ihg Tnjst.) for the year ended 31 July 2022. Rosponslbllltles and ba818 of roport As the charity's tnJste8s, you are reswnsible for the preparation of the accounts in acc(xdance with the requirements of the Charities Act 2011 ("the Act"}. I report In resp8Ct of my examlnation of the Trust's accounts carrled out under s8Ctlon 145 of the 2011 Act and in carying out my examination, I have followed all the appllcable Directions glven by the Charlty Commlssion under section 14515Xb) of the Act. Independent The tharfty 58 a Charltable In￿r￿)ratsd Organisation wlth gross Income In oxamlnerfs Statement excess of £25,rJxi. and l am qualtfjed to undertak8 the examlnatlon by belng a qualified member of the Chartered Institute of Public Finance and Accountsncy. I have o)mpleted ry examlnatlon. I confinn that no material matters have com8 to my attention in connectlon Yaith the examlnatlon which glves me cause to believe that In, any mater181 respect: the accounllng records were not kept In accordance wlth sectlon 130 of the Charities Acl; or the accounts dld not accord ￿1th the accounting records., or the accounts did not comply wllh the appll¢able requlremenls conceming the fom and content of accounts set out In the Charitles (Acc￿nts and Reports} Regulations 2008 other than any requirement that the accounts glve a 'true and fairf view vthich Is not a matter considered as part of an independent examination. I have no concerns and have come acnjss no other matters In connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the acwunts to be reached. Date: Slgned: Name: Michael Ling IER Oct 2018

Relevant professional qualIfi￿tIon. Chartered Institute of Pubtic Finance and Accountancy Address: 24 Old Chapel Close. Kidlington. Oxfordshire, OX5 2HN Section 8 Disclosure Only complete If the examiner needs lo highlisht material mallers of concern (see CC32, Independent examination of charity accounts.. directions and guidance for examiners). Give hero brief details of any Items that the examlner wlshes to dlsGIose. Nol applicable. IER Oct 2018