2024-07-31-accounts - Oxford Japanese School

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CHARITY COMMISSION FOR ENGLAND ANO WALES Trustees, Annual Report for the year From 1 August 2023 To 31 July 2024 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 goveming document Para 1.17 The object of the charity is the advancement of education through the operation of 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 leaming of different cultures enables children to grow up to be culturally more tolerant, sensitive and acce tin The charity aims to promote the leaming of Japanese language and culture among children regardless of their cultural heritage, nationality, race or gender, as a supplementsry sthool for the children of the sch¢)oling age., In order to conduct effective lessons, the ¢lass size is kept small under 6 pupils per a teacher., The charity on average had 94 pupils in 25 dasses taught by 7 teachers assisted by 1 teaching assistant this a¢adernic year (wmpared with 94 pupils, 24 classes and 6 teachers an 2 teaching assistants in the previous year)., Lessons are held on Saturdays during lem time with some additional sessions on weekdays after school., Lesson fees charged were as follows..: standard class £131hr (£11.50 in 22123), GCSE class £14.501hr1£13 in 22123)., A level class £171hr (£15 in 22123)., There was no A level student Ihis year. AII 11 GCSE students achieved grade 8 or above. 33 lesson days were completed for the academic year., For the first time, cultural events were hosted this ear.. one in Januar 2024 and Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or serVIS identified in the accounts. Para 1.17and 1.19

the other in July 2024, both of which were enjoyed by the school community. The charity's bursary fund provided financial support to one student during this academic ear. 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 leam Japan8se culture and language. Trustees held one in-person Board meeting and one online Board meeting and took part in the on-site lesson observation in February 2024. No pupil was refused enrolment due to their cultural background, nalionality, ethnicity or gender. Trustees conducted online interviews for the candidates for the teachin osition. Statement confimiing whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit Para 1.18 Additional inforniation SORP relerence Conlfibulion 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 volunleer in 2023124 other than those parents who helped run the cultural events.. Achievements and Performance SORP referenGe 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 average sludenl number remained stable at 94 since last year. All students who took the public exams were successful.

Financial Review SQRP referetKe Review of the charity's financial position at the end of the period Para 1.21 The charity's in¢ome of £48,023 (2022123.. £41,422) was generated solely from the charitable activities of conducting Japanese lessons. The total expenditure was £48.392 {2022123'. £42,204), including the Independent Examiner's fee of £330 {2022123'. £3001 The total funds carried fofward at the end of the period was £10,121, of which £1,225 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. The chanty holds a reserve as a safely net in emergency cases induding a sudden and unexpected fall in income or a nse in major expenses such as classroom rental fees and indemnit insuran remium. Statement explaining the policy for holding reservas stating why they are held Para 1.22 Amount of reserves held Reasons for holding zero reserves Details of fund materially in deficit Explanation of any uncertainties about thè charity continuing as a going concern Para 1.22 Para 1.22 nla Para 1.24 nla Para 1.23 The Charity depends heavily on the involvement af the truslees and non-remunerated professionals in its day-to-day running. Potenbal retirement of any of them could bring its operation as a going concern Into question as they are not easily re laceable. Additional information SORP referee The charity's principal sources offunds Para 1.47 Fee income from the provision ofJapanese 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 experien,. 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 pro bono basis., The charity may not be able to continue to secure renlal classrooms at an affordable rate.

Structure, Governance and Management SORP referenc Descri tion of charil 's trusts.. Type of goveming document How is the charity constituted? Trustee selection methods including details of any constitutional rovisions Para 1 25 CIO Constitution Para 1.25 cio Pata 1.25 Volunteers aré recruited by the existing trustees. Additional infomiation SORP refererte The charity's organisational structure and any wider nthork with which the charity works Pata 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 deosions are implemented in practice. The Management Committee is made up of trustees, the head teacher and the deputy head teacher. The charity is a member of the National Resources for Supplementary Education, and follows its guidan for good governance and mana ement ractice. Reference and Administrative details Chari name Other name the charil uses Re istered charit number Charity's principal address Oxford Ja None 1184774 63 Hamilton Road Oxford OX2 7QA anese School

Names of the charity trustees who manage the charity Trustee Name Position lif any) Dates (if not whole period) Keiko Harada Chair whole period Joanne Russell nla whole period Theresa Black nla whole period Satomi Sato Treasurer whole penod 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 025 ..i.. hgrK[I.....2025

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	Oxford Japanese School				Charity No	1184474	CC17a
	Annual accounts for the period
	From	01/08/2023		To	31/07/2024

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	-	-	-	-	-
			-	-	-	-
			-	-	-	-	-
			-	-	-	-	-
			48,023	-	-	48,023	41,353
			-	-	-	-	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)*		48,023	-	-	48,023	41,422

			-	-	-	-	-
			-	-	-	-	-
			-	-	-	-	-
			-	-	-	-	-
			48,062	-	-	48,062	41,904
			330	-	-	330	300
			-	-	-	-	-
			48,392	-	-	48,392	42,204
			- 369	-	-	- 369	- 782
			-	-	-	-	-
			- 369	-	-	- 369	- 782

			-	-	-	-	-
			-	-	-	-	-
			- 369	-	-	- 369	- 782
			10,490	-	-	10,490	11,272
			10,121	-	-	10,121	10,490

CC17a (Excel)

Section B Balance sheet unrestn.cted Restricted EThaowment Totsl tru"s funds year Total last Fixed assets Tangible assets F01 F02 F03 F04 F05 (Note 91 Investments {Note 101 Total fixed assots P4Jl Current assets Stock and wortt in progress Debtors (Notè 111 (Short ternil inveslments Cash at bank and in hand Total eumt ass•ts 461 10.326 10.787 10.326 10.787 10,790 10,790 Credltors: amounls falling du• within one year INol• 12) B10 300 N•t tumt •ss•lWabHliles) Bll 10,121 10,121 10,490 ro¢41 assets less ¢uffentll4bllltl•s 812 10,121 10,121 10,49) Creditors: arnounls lalllng du• after (Note 12) one year Provl$ion$ loi liabilities and charyes 913 814 N•t assets e75 10,121 10.121 10,4 Funds of the Charity Unrestricted funds 818 10,121 10,121 10.49) 817 Restricted in¢om• funds (Not• 131 EndovMnt lunds (Note 13) 818 819 Totsl fund5 87) 10,121 10,121 10,4sJ) Slgnèd by on or trust8 on téham of all the truste8s Signaturè Print Name Dale of approval Theresa Black 312 sat01 Sato CC17a (Excel)

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)

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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
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

CC17a (Excel)

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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 Other incoming resources	Total	-	-

		-	-
	Total	-	-

		-	-
	Total	-	-

	Fee income from lessons provided by the charity	48,023	41,353
	Total	48,023	41,353

	Amazon smile	-	69
	Total	-	69

CC17a (Excel)

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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	-	-

		48,062	41,904
	Total	48,062	41,904

		330	300
	Total	330	300

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 5 Support Costs

			Governance
	Fundraising activity	Charitable Activity	Activity	Total Cost
Support cost type	£	£	£	£
Charitable activities	-	48,062	330	48,392
Total	-	48,062	330	48,392

Note 6 Details of certain items of expenditure

6.1 Trustee expenses

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

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	330	300
Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor	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.

CC17a (Excel)

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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.

07/03/2025CC17a (Excel)

Page 10

Section C Notes to the accounts (cont)

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

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 10 Investment assets

The charity holds no investment assets.

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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 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		461	-	-	-
	Total	461	-	-	-

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 £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	461	-	-	-
Total	461	-	-	-
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 £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	330	300	-	-
	336	-	-	-
	666	300	-	-

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 £
n/a	-	-	-	-	-	-
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.

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)

(HARITY 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 2024 Charity no (if any) 1184474 Set out on pages 1- 15 I report to the trustees on my examination of the accounts of the above charity for the year ended 31. July 2024 Responsibilities and basis of report As the charitls trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 I'the Act") I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of th8 Act. Independent I havé completed my examination. I confirm that no material matters have examinerfs statement come to my attention in connection with the examination which gives me cause to believe that in, any material respect.. the accounting records were not kept in accordance with section 130 of the Charities Act., or the accounts did not accord with the accounting records,. or the accounts did not ¢omply with the applicable requirem8nts concerning the fom and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair, view which is not a matter considered as part of an independent examination. I have no concems and have come across 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 accounts to be reached. Signed: Date: 0310312025 Name: Nicola Cadwallader Relevant professional qualifi¢ation{sl or body lif any): ACCA Address.. Suite 3, Bignell Park Bams Cheslerton, Bicesler Oxfordshire, OX26 1TD IER Oct 2018