## **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: - 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) 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