## **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;| 1 |||● 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.| 2 ## **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.| 3 ## **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| 4 ## **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** 5 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 unT￿tr￿le￿ funds Restrict incorne funds Endowment TLtsI thls funds Total last year Incoming resources (Note 3 F01 F02 F03 F04 F05 ￿n￿MIng Yesourc•5 In)m g•neratqd lunds VdunrAry I￿orn& In¢omlng w•iourcw from ¢h•rftl￿e 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 co￿1 olG￿¥￿tI1vj Fund G)#ts •lq•r*r•tho ir￿orne 41,422 41.422 33,145 S07 Inv••trn•rt M•n•g•n￿nt¢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¢•¥ I￿r+ translws s14 42,204 42.204 33,141 782 782 Gross translers between funds 515 Not Incomlnql(04rtgolngJ r•8oureo8 b•for• OtherrK￿gn1$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 un￿striCted Rèstricted El￿0￿ment Total this Total last year Fixed assets Tangible assets F01 F02 F03 F04 FOS (Note 91 Investh*nts (Note 10) Total ffx•d assets B04 Current assets Stock and V￿rk 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 Endown*nl 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 24/03/2024 CC17a (Excel) Page 4 **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**|| 24/03/2024CC17a (Excel) Page 5 **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of incoming resources** |**Voluntary income**
**Activities for generating**
**Investment income**
**Incoming resources from**
**charitable activities**|**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| 24/03/2024CC17a (Excel) Page 6 **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of resources expended** |**Fundraising trading**
**costs**
**Investment**
**management cost**
**Charitable activities**
**Governance costs**
**Costs of**
**generating**|**Analysis**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| |||-|-| ||**Total**|-|-| ||||| |||-|-| ||**Total**|-|-| ||||| |||-|-| ||**Total**|-|-| ||||| ||||| ||**Total**|-|-| ||||| |||300|50| ||**Total**|300|50| 24/03/2024CC17a (Excel) Page 7 ## **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**| 24/03/2024CC17a (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. 24/03/2024CC17a (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. 24/03/2024CC17a (Excel) Page 10 **Section C Notes to the accounts (cont)** **Note 9 Tangible fixed assets** The charity holds no tangible fixed assets. 24/03/2024CC17a (Excel) Page 11 ## **Section C Notes to the accounts (cont)** ## **Note 10 Investment assets** The charity holds no investment assets. 24/03/2024 CC17a (Excel) Page 12 **Section C Notes to the accounts (cont)** ## **Note 11 Debtors and prepayments** |**Analysis of debtors**
**Trade debtors**
**Amounts due from subsidiary and associated**
**undertakings**
**Other debtors**
**Prepayments and accrued income**
**Total**
**12.1 Analysis of creditors**
**Loans and overdrafts**
**Trade creditors**
**Amounts due to subsidiary and associated**
**undertakings**
**Other creditors**
**Accruals and deferred income**
**Total**
**Note 12 Creditors and accruals**|**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. 24/03/2024CC17a (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)|-|-|-|-|-|-| |**Total Funds**|-|-|-|-|-|-| 24/03/2024 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. 24/03/2024 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. 24/03/2024 CC17a (Excel) 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