Paw1 Oxford Japanese School Annual accounts for the 0110812024 Charity No 1184474 eriod 3110712025 CC17a From Section A Statement of financial activities Re¢ommende(I categorles by actTvity Detai15 of own analysis Unrestricted funds Restricted income fund5 Endowment Total this funds Total last peri¢xl Incoming resources (Note 3 Inconng r$ources frvm oentrated funds VrAwtBry IrrAmè F01 F02 F03 F04 F05 S01 Athibesforgewro1ti)llfuThJs Irwesknwt incorne S02 S03 IncoTrlng re$ources from chafftaN a¢tlvfjtle5 other Incomlng resou8 Total Incoming resources s06 Resources expended Notes 4-8 Costs of Generatlng Fund5 Costs ofgèrrntsng taFy 49,542 49,542 48,023 S07 Fura1*rj ts¥dlw¢osts Inveslmert monaggmertcosts CharftalAe acVIlle5 S10 49,834 366 49,834 48.062 330 Govemance ¢osts 511 Othw resource5 S12 Total resources expended s13 N•t Ineoming/(outqoing) r•$ourcgs bofor• transfws s14 50,200 50,200 48,392 658 658 369 Gross transfers betMeen funds S15 N•t ine0mlngl{oqO1ngj resources befor• otlw reCognIs g3ins/Oossgs) s16 other recognisèd gainslllossesl Gains an¢J losses on revaluation of fixed asséts for the charity's own usa Gains and lossès on Investment assets 658 658 369 S17 818 Net movement in funds s19 Total funds brought forward Total funds ¢arrled fotward s21 658 658 S2Q 10,121 9,463 10,121 9,463 10,490 10,121 CC17a (Exce 1310212026
Poqe 2 Section B Balance sheet Unrestricted funds Restricted income funds Endowment Total this tund8 year Totsl last perlod Fixed assets Tangible assets F01 F02 F03 F04 F05 (Note 9) BOI Investments (Note 101 Total Ilxed assets B04 Current assets stock and work in progress Debto (Note 111 (Short temil investments Cash at bank and in hand Total current assets B09 BOS B06 461 9,829 9,829 9,829 9,829 10,326 10,787 Creditors: amounts falling due rythin one year INoto 12) B10 Net current assets/(Ilabllitles) 811 9.463 9,463 10,121 Total assets less eurnnt Ilablllllos B12 9,463 9,463 10,121 Credltors: amounts falling due after one year (Note 121 Provisions for liabilities and charges 813 B14 Net assets 815 9,463 9,463 10.121 Funds of the Charity Unrestricted funds B16 9,463 9,463 10,121 B17 Restricted income funds (Note 131 Endowment funds (Nots 131 818 819 Total funds B20 9,463 9,463 10,121 Signed by one or Nyo trustses on t¢half of all the trustees Date of 8pproval Signature Print Nayne Joanne M. Russell 131112 Satomi Sato CC178 (Exce 1310212026
Page 3 Section C Notes to the accounts Note 1 Basis of preparatlon This section should be completed by all ch8rlties. 1.1 Basis of accounting These accounts have been prepared on the basis of historic cost in accordance with.. Accounting and Reportsng by Charities - Slatement of Recommended Practice (SORP 20051". Accounting Standards.. and with the Charities Act. 1.2 Change in basis of accounting There has been no change lo the accounting policie5 since last accounting period. 1.3 Changes to previous accounts No changes have been made to accounts for previous period CC17a {Excell 1310212026
Pag 4 Section C Notes to the accounts Icontl Note 2 INCOMING RESOURCES A¢¢ounting policies Reoognitr"on of incoming re$ources These are Ineluded In thè Statement of Financi81 ArtrleS ISOFAI when.. the charrty becomes entitled to thè iesoufCe5, the trustees are virtually certain they will rèceive thè resources, and the monetary value can be nTrasured wrth sufficient rèliabilty. whe in¢oming resources have related expenditure las wf(h fundraising of contract income) the Incoming rÈsources and related expendrture are reported gross In the SOFA Grants an($ donat10ns are only Included In the SOFA when the charity has uncondrtional entiuement to the iesource5 Tax reclaim$ on donations Incoming resourees from tax reclaims arè Includèd in thè SOFA at the samg time as the and gifts to which they relate. if applicable. Contractual income and This Is only tncluded in the SOFA On the related goods or setvtces have been delivered. pgrformance felated grants Gift$ in kind Incoming re8ource$ with related expenditure Grants and donations Gifts In kind are accounted for at a reasonable èstim8te of their value to the charrty or the amount actually realised if applicable. Glfts In kind for salt or distribution are includ¢d in the accounts as gifts only when 501d or distnbuted by the charrty Il applicable. Gift5 In kind for use by th? chanty are included in the SOFA as incorning resources when receivable. These are only Included In incoming re5aur¢es Iwth an equNalent amout)t IR resources expenéedl where the benefrt to the ¢harrty is reasonably Quantifiable. measurable and material The value placed on these resourTrs is the estimated value to the charity of the servi¢e or facilrty received. The value of any voluntary help receNed Is not included in the accounts but is deseiibed ln the trustees, annual report. This is included In the accounts when recew8ble if applicable. This Includes any gain or loss on the sale of investments and any gain or1055 resulting from revaluing investments to market valu• at the ènd of the year if applicablè Donated Servic and facilities Volunteer help Investment Ineome Investment gains and losses EXPENDITURE AND LIABILITIES Llatsillty recognltlon Liabilrties a recognised as soon as there is a legal or constructw obligab.on committing the charrty to pay out resources. Include costs of the preparation and exarnination of statutory a¢counts. the costs of trustee rneetings and cost of any legal advice to trustees on govam8nce or constitutional matters Where the charrty grffts a grant with condfiions lor its payment being a specffi'c level tsf service or output to be provided, sueh gr8nt5 are only recognised ift tht SOFA once the recipient of the grant has provided the specified service or output. These are only recognised in the a¢¢ounls when a commitm8nt has been made and there are no conditions to be met relaknn9 to the grant which remain in the control of the charity. Support costs Include Central n¢tOn$ and have been allocated to activrty cost categories on a basis consistent with the use ol resources, eg allocating property costs by floor are85. or per Capita, staff costs by thè timt spent and other costs by their usage. Govèrnance cost$ Grants wrth rforMance ondition$ Grant$ payable without performance ¢ondrtlons Support Co¥ts ASSETS Tangible fixed ass$ for use by charity Investments These are capfcalised rfthey can bg used for more than one year. and cost at least £500. They are valued at cost or a reasonable value on receipt. Investments quoted on a recognised stock exchangè arè valued at markèt value at the year end Other Investrrnt 8S5et5 are included at trust6es' bgst esbmate ol markot valua These are valued at tho lower of cost or market value where applicable. Stocks and work In pro9ress 1310212026CC17a (Exce
Pag8 5 Section C Note5 to the accounts Icontl Note 3 Analysis of incoming resources This year Last period Anal sis Voluntary income Activities for generating funds Totsl Invtstmtnt income Total Incoming resourcès from charitable activities Fee income trom lessons provided by the charity Grant 49,542 48,023 Total 49,542 48,023 P8g• 6 Section C Notes to the accounts (conti Note 4 Analysls of resources expended This year Last period Antl sis Costs of generating voluntary income Total Fundraising trading costs Total Investment management cost Total Charitable activities 49,834 48,062 Total Governance costs 366 330 330 Total
P399 7 Section C Notes to the accounts Icontl Note 5 Support Costs Fundralslng xtivity CharitablÈ Activity Governancé Total Cost ort cost Charitable activities Total 49,834 49,834 366 366 50,200 50,200 Note 6 Details of certain items of expenditure 6.1 Trustee expenses This year Last period Number of trustees who were paid expenses Nature of the expenses nla nla Total amount paid 6.2 F•es for examirjation or audit of the accounts This year Last period Independent examiner's or auditors, f•e$ for reporting on the accounts Other fees (for example: advice, consultancy. accourrtancy services) paid to the independent examiner or auditor 366 330 Paye 8 Section C Notes to the accounts (conti Note 7 Paid employees 7.1 Staff Costs The charity has no employees. All the teachers and other paid staff are self-employed conlractotE. 7.2 Average number of full-time equivalent employees in the year None 7.3 Defined contribution pension scheme The charrty has no pension scheme.
Page 9 Section C Notes to the accounts (conti Note 8 Grantmaking The charity is not 8 granlmaking organisalion. 8.1 Granlmaking costs The charity is not a granlmaking organisalion. 8.3 Grants made to instrtution$ The charity Is not a grar¥lmaking organisation. Paoè 10 Section C Notes to the accounts Icontl Note 9 Tangible flxed assets The charrty holds no tanqible fixed assets. Pdge 11 Section C Notes to the accounts Icontl Note 10 Investment assets The charity holds no investment assets.
Pa9e 12 Section C Notes to the accounts Iconti Note 11 Debtors and prepayments Analysis of debtors Amounts falling due within one year This year Last period Amounts falling due after more than one year This year Last Pgriod Trade debtors Amounts due from subsidiary and associated undertakings Other debtors Prepayments and accrued income 461 481 Total Note 12 Creditors and accruals 12.1 Analysis of creditors Arnourrts falling due wilhin one year This year Last period Amounts falling due after more than one year This year Last period Loans and overdrafts Trade creditors Amounts due to subsidiary and associated undertakings Other Creditors 330 Accruals and deferred income 336 686 Total 12.2 Security over assets There is no charge or other securty over any assets of the charity. 1310212026CC17a (Excell
Page 13 Section C Notes to the accounts Note13 EndoNfftient and restricted Income funds 13.1 Funds held The Charty has no endowment. 13.2 Movements of major funds Fund balances brought forward Fund balances carr4ed fonffird Incoming resources Outgolng resources Gains and losses Fund names Trnnsfers nla Total Funds Pap14 Section C Notes to the account5 Iconti Note 14 Transactions with related parties The charity has no transactions with related parties other than the trustee expenses explained in note e. Section C P39e 15 Notes to the accounts (conti Note 15 Additlonal Disclosures There are no significant matters which are not covered in other notes and need to be included in order lo provide a proper understanding of the accounts. The activities and the achievements of the charity are explained in the Tnjstees. Annual Report, which should be ad in conjL6nclion wth this Slalement of Financial Activities.
CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examinerfs Report Report to the trustees Oxford Japanese School On accounts for the year ended 31 July 2025 Charity no lif any) 1184474 Set out on pages I report to the trustees on my examination of the accounts of the above charity for the year ended 3161 July 2025 Responsibilities and basis of report As the charity's trustees, you are responsible for the preparation of the accounts in accordan with the requirements of Ihe Charities Act 2011 {"the ACVI. I report in respect of my examination of Ihe charity's accounts carned 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 145151{b) of the Act. Independent I have completed my examinalion. I confimi that no material matters have examiner's 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 comply with the applicable requirements conceming the fomi 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 fairf 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 lo enable a proper understanding of the accounts to be reached. Signed: Date: 1710212026 Name: Nicola Cadwallader Relevant professional qualifi¢ationls) or body {if any): ACCA Address.. Suite 3, 8ignell Park Barns IER 2018 Oct
Chesterton, Bicester Oxfordshire, OX26 1 TD Section B Disclosure Only complete if the examiner needs to highlight matenal matters of concem (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 2018 Oct
CHARITY COMMISSION FOR ENGLAND AND WALES Trustees, Annual Report for the year From 1 August 2024 To 31 July 2025 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 P8ra 1.17 The object of the charity is the advanment 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 acce tin The charity aims to promote the learning of Japanese language and culture among thildren 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 dass size is kept small under 7 pupils per a teacher., The charity on average had 99 pupils in 26 dasses laught by 6 teachers assisted by 1 teaching assistants this academic year (compared with 94 pupils, 25 classes and 7 tea¢hers and 1 teaching assistants in the previous year)., Lessons are held on Saturdays during te time with some additional sessions on weekdays after school., Lesson fees charged were as follows..: o stsndard class £13.501hr1£13.00 in 23124)., GCSE class £15.OOlhr {£14.50 in 23124., A level class £17.501hr1£17 in 23124., Both of the A level students achieved the top A. grade. Oul of 11 GCSE students, at least 4 achieved the top grade of 9. 33 lesson days were completed for the academic Summary of the main activities in relakn'on lo those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts. Para 1.17and
Two culture days were successfully held in 2024125.. the New Year celebration in January 2025 and the Summer Festival in June 2025., • The charity's bursary fund which was established in 2021122 provided financial support to two students during the academic ear 2024125. The trustees performed their role, to the best of their ability, to manage the charity for the benefil of the general public in providing educational support for those children who wish to18arn Japanese culture and language. Trustees held 2 Board meetings through the year and performed lesson observation and appraisal in February 2025. No pupil was refused enrolment due to their cultural background, nationality, ethnicity or ender. Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit Par8 1.18 Additional infonnation SORP reference Contribution made by volunteers Para 1.38 Some of the accounting and administrative service and all of the financial reporting tasks were perfomied 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 2024125. Achievements and Performance SORP referenco Summary of the main achievements of the charity, identifying the difference the charity s work has made to the circumStanS 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-t¢>day running of the organisation online. The studenl number has increased by approximately 5.3Wo from 94 to 99 (average for the yearl. All students who took the public exams were successful. The charity hosled a school-wide off-site cultural event in January 2025 and June 2025, which were enjoyed by some 100 school communi members. 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 £49,542 (2023124.. £48,023) was generated solely from the charitable activities of conducting Japanese lessons except for the Amazon Smile donation of £69. The total expenditure was £50,200 (2023124.. £48,392), including the Independent Examiner's fee of £366 (2023124.. £330) The total fijnds carried forward at the end of the period was £9,463, of which £565 was held in the designated bursary fvnd and £7,000 was maintained as a reserve for unexpected expenditure or loss of income due to unforeseen events. The charity holds a reserve as a safety net in emergency cases induding a sudden and unexpected fall in income or a rise in major expenses such as classroom rental fees and indemni insurance remium. £7 000 nla Statement explaining the policy for holding reserves 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 the charity continuing as a going concem Par8 1.22 Para 1.22 Para 1.24 nla Para 1.23 The Charity depends heavily on the involvement of the trustees and noTrremunerated professionals in its day-to-day running. Potential retirement of any of them could bring its operation as a going concem into question as they are not easily laceable. Additional infonnation SORP reference The charitls 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 tharity face are as follows-. The charity may not aayS be able to fecruit 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 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 Descri tion of chari '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 Par4 1.25 cio Para 1.25 Volunteers are Ulted by the existing trustees. Additional information SORP referÈn( The charity's organisational structure and any wider neOrk 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 deade how the board decisions 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 Eéucation, and follows its guidance for good governance and mana ement ractice. Reference and Administrative details Chari name Other names the charit uses 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 period Ann Ling 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 Joanne Marie Russell Satomi Sato Position Trustee Treasurer Date . February 2026 .1.&.. February 2026