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
||Page 1|Page 1|Page 1|Page 1|Page 1|Page 1|Page 1|
|---|---|---|---|---|---|---|---|
||**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
EndovM*nt 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)
Page 4
**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)
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**
**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)
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**|-|-|
|||||
|||48,062|41,904|
||**Total**|48,062|41,904|
|||||
|||330|300|
||**Total**|330|300|
CC17a (Excel)
Page 7
**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**|
CC17a (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.
CC17a (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.
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)
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 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.
CC17a (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**
**£**|
|---|---|---|---|---|---|---|
|n/a|-|-|-|-|-|-|
|**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)
(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