2023-07-31-accounts - Oxford Japanese School

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Trustees’ Annual Report for the year

From 1 August 2022 To 31 July 2023

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 94 pupils in 24 classes taught by 6 teachers assisted by 2 teaching assistants this academic year (compared with 86 pupils, 25 classes and 6 teachers and 2 teaching assistants in the previous year); ● Lessons are held on Saturdays during term time with some additional sessions on weekdays after school 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; ● Out of 4 A level students, one achieved an A grade, two attained B. ● Out of 6 Higher GCSE students, four achieved grade 9 and the other two between 6 and 8;

		● Out of two Foundation GCSE students, one achieved 5 and the other 4. ● 33 lesson days were completed for the academic year; ● The first cultural event took place face to face in January 2023 involving some 100 participants; ● The charity’s bursary fund which was established in 2021/22 provided financial support to one student during the academic year 2022/23. This student successfully completed GCSE..
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. ● Trustees held 2 Board meetings through the year and performed lesson appraisal in February 2023 ● 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. ●There was no other volunteer in 2022/23.

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 continued to invest in the web-based infrastructure in order to streamline the non-teaching functions to enable the day-to-day running of the organisation online. ● The student number has increased by approximately 9% from 86 to 94 (average for the year). ● All students who took the public exams were successful. ● The charity hosted a school-wide off-site cultural event in January 2023, which was enjoyed by some 100 school community members.

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 £41,422 (2021/22: £33,145) was generated solely from the charitable activities of conducting Japanese lessons except for the Amazon Smile donation of £69. ● The total expenditure was £42,204 (2021/22: £33,141), including the Independent Examiner’s fee of £300 (2021/22: £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 indemnity 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	The Charity depends heavily on the involvement of the trustees and non-remunerated professionals in its day-to-day running. Potential retirement of any of them could bring its operation as a going concern into question as they are not easily replaceable.

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	Para 1.25	Volunteers are recruited by the existing trustees.
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. Then the Committee members collectively decide 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

Names of the charity trustees who manage the charity

	Trustee Name	Position (if any)	Dates (if not whole period)
1	Keiko Harada	Chair	whole period
2	Joanne Russell	n/a	whole period
3	Theresa Black	n/a	whole period
4	Satomi Sato	Treasurer	whole period

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees:

Signatures

………………………………………. ……………………………………… Full names Theresa Black Satomi Sato Position Trustee Treasurer Date ……..… March 2024 ……..… March 2024

PaG 1 Oxford Japanese School Annual accounts for the 0110812022 Charty No 1184474 eriod 3110712023 CC17a From Section A Statement of financial activities Recommended catsgorles by tly D•talls of own analysls unTtrle funds Restrict incorne funds Endowment TLtsI thls funds Total last year Incoming resources (Note 3 F01 F02 F03 F04 F05 nMIng Yesourc•5 In)m g•neratqd lunds VdunrAry Iorn& In¢omlng w•iourcw from ¢h•rftle a¢¢lvltle• Oth•r IncornlThJ r•wur¢¢• 41,3S3 41.353 33,076 69 69 69 Total Incomlng r•sourc•s Rosources •xp•ndod Notes 44 co1 olG¥tI1vj Fund G)#ts •lq•rr•tho irorne 41,422 41.422 33,145 S07 Inv••trn•rt M•n•g•nnt¢oIts ¢h4rttable actlvlti S10 41,904 41,904 300 33,091 50 GOv•min costs 3CKI Olher •xpend S12 Total r•sour¢es oxp•nded s1J Incomlnqloutqolnq) r•wur¢•¥ Ir+ translws s14 42,204 42.204 33,141 782 782 Gross translers between funds 515 Not Incomlnql(04rtgolngJ r•8oureo8 b•for• OtherrKgn1$0d gain(10) s18 Other r•¢ognisèd gainsl{losses) Gains and losses on revaluatron oyfixed assets for the charty's use 782 782 S17 Gain8 and Io¥B¢B on invo¥tm¥nl 8$80ts S18 Net movemonl in funds $19 - 782 782 Totsl funds brought lorward Total funds fonvard s21 11.272 11,272 10,490 11,268 11,272 10.490 CC17a (Excet) 0610312024

Section B Balance sheet unstriCted Rèstricted El0ment Total this Total last year Fixed assets Tangible assets F01 F02 F03 F04 FOS (Note 91 Investhnts (Note 10) Total ffx•d assets B04 Current assets Stock and Vrk in progress Debtors (Note 11) {Short terrnl investments Cash at bank and in hand Total cumt assots el 10,790 10,790 10.790 10.790 11,708 11,727 Creditors- amounts falling due V•rythin OTr8 year (Note 121 BIO 300 455 Not current ass•ts/Oiabllilies) B11 10.W 10,490 11,272 Total assets Ioss Current liabiliO•s B12 10,490 10,490 11,272 Creditors: amounts falling due after one year (Note 121 Provisions for liabilities and charges 813 Net assets 815 10,WaO 10,490 11,272 Funds of the Charity Unrestricted funds B18 10,490 10,490 11,272 B17 Restricted income funds IN<>tÈ 131 Endownnl funds (Note 131 818 819 Tothl funds B20 10.490 10,490 11,272 Signed ty one OT kn trustees on all the trustees Date of aFproval SigF>alure Print Name £iac Satomi Sato CC17a {Excef) 0610312024

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
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

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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 related expenditure	Where incoming resources have related expenditure (as with fundraising or contract 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	Incoming resources from tax reclaims are included in the SoFA at the same time
donations and gifts	as the 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
performance related	delivered.
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
facilities	resources 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
losses	resulting 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
conditions	level of 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
performance conditions	and there 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
use by charity	least £500. 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

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Page 5 Section C Notes to the accounts (cont)

Note 3 Analysis of incoming resources

Analysis	This year Last year £ £	This year Last year £ £
	-	-
Total	-	-

	-	-
Total	-	-

	-	-
Total	-	-

Fee income from lessons provided by the charity	41,353	33,076
Grant	-	-
Total	41,353	33,076

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Section C Notes to the accounts (cont)

Note 4 Analysis of resources expended

Analysis	This year Last year £ £	This year Last year £ £
	-	-
Total	-	-

	-	-
Total	-	-

	-	-
Total	-	-


Total	-	-

	300	50
Total	300	50

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Section C Notes to the accounts (cont)

Note 5 Support Costs

Support cost type	Fundraising activity £	Charitable Activity £	Activity £	Total Cost £
Charitable activities	-	41,904	300	42,204
Total	-	41,904	300	42,204

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 year
	0	0
	n/a	n/a
	0	0

6.2 Fees for examination or audit of the accounts

Independent examiner’s or auditors' fees for reporting on Other fees (for example: advice, consultancy,	This year £	Last year £
	300	50
	0	0

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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.

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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.

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Page 10

Section C Notes to the accounts (cont)

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

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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

Amounts falling due within oneyear	Amounts falling due within oneyear	~~Amounts falling due~~ after more than one	~~Amounts falling due~~ after more than one
This year £	Last year £	This year £ ~~y~~	Last year £ ~~ar~~
-	-	-	-
-	-	-	-
-	19	-	-
-	-	-	-
-	19	-	-

Amounts falling due within oneyear		~~Amounts falling due~~ after more than one
This year £	Last year £	This year £ ~~y~~	Last year £ ~~ar~~
-	-	-	-
-	-	-	-
-	-	-	-
300	455	-	-
-	-	-	-
300	455	-	-

12.2 Security over assets

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

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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)	-	-	-	-	-	-
Total Funds	-	-	-	-	-	-

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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.

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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.

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CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trustees Oxford Japanese School On accounts for the year ended 31" July 2023 Charity no (if any) 1184474 Set out on pages I report lo the Irusl8es on my examination of the a¢unt$ of Ihe above charity for the year ended 31" July 2023 Responsibilities and basis of report As the charity's trustees, you are responsible for the preparation of Ihe accounts in accordanc8 With the requirements of Ihe Chanties Act 2011 I'th& Acf). I report in respect of my examination of the charity's accounts carried OLrt under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicablè Directions given by Ihe Charity Commission under séction 145151(bl of the Act. Independent I have completed my ex8minalion. I confirm that no material matters have examlnerfs Statement come to my attention in connection with thè axamination lCh gives me cause lo believe Ih8t in, any material respect.. the accounling records were not kept in 8ccord8nce with se&ion 130 of the Charities Act., or the accounts did not accord wlh the accounting records., or Ihe accounls did not comply with the applicable ftquiTrmenls conceming the fom and content of accounts sel out in the Ch8rit18S (Accounts and Reports) Regulations 2008 other Ih8n any requirement Ihal the accounts give a 'true and fair. view which is not a mallèr considered as part of an independent examin8tion. I have no ooncems and have come across no other mallers in connection with Ihe examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Slgned: Date: 0110312024 Name: Nicola Cadwallader Relevant professional gualificationlsl or body Ilf any): ACCA Address: Suite 3, 8ignell Park Bams Chesterton, Bicester Oxfordshirè, OX26 1TD IER Oct 2018

SÈ¢tion B Dis¢losu Only complete if the examiner needs lo highlight material matters of con (see CC32, Independent examination of charity accounts.. directions and guidance for examiners). Give here brief details of any items that the examiner wishes to disclose. IER Oct 2018