2022-12-31-accounts

Reference and Administrative	Reference and Administrative	Details ofthe Company,	its Trustees and Advisers
Trustees' Report				2-5
Independent Auditor's	Report	on the Financial Statements		6-9
Statement of Fmancial	Activities			10
Balance Sheet
Statement ofCash Flows				12
Notes to the Financial	Statements			13-29

Trustees			Mr H Sunada (resigned	25 March 2022)	25 March 2022)
			Mr N Nishida (resigned	1	March 2023)
			Mr TYamana (resigned	1 April 2022)
			Mr T'Aoki (resigned 19April 2022)
			Mr KYokomaku (resigned		1 April 2022)
			Mr KNakarnura (resigned		8December 2022)
			Mr K Nakamura
			Mr F Serizawa
			Mr H Mishirna
			Mr Y Katayama (resigned		1 April 2022)
			Mr k Uehara (resigned	20April 2022)
			Mr H Ishiyama (resigned		1 April 2022)
			Mr I Nakarnura (appointed		1 April 2022, resigned	8December 2022)
			Mr ATakada (appointed	1 April 2022, resigned 8 December 2022)
			Ms SUsda (appointed 25 March 2022, resigned			8	December 2022)
			Mr S Kuwata (appointed	8December 2022)
			Mr TMorita (appointed 8		December 2022, resigned 10April 2023)
			Mr D Mototani (appointed		19April 2022)
			Mr KOzeki (appointed 8December 2022)
			Mr M Sato (appointed 1	April 2022)
			Mr TSazaki (appointed	1	April 2022)
			Mr SToda (appointed 8	December 2022, resigned			1 April 2023)
			Ms YTsujirnura-Higaki (appointed 1 June 2023)
			MrS Kato (appointed 10April 2023)
			Mr F Suzuki (appointed	1	April 2023)
			Mr RTakaki (appointed	1	March 2023, resigned	1	June 2023)
			Mr J Otake (appointed 20		April 2023)
Company	registered
number			01263742
Charity registered
number			271665
Registered		office	87 Creffteld Road
			London
			W3 9PU
Company	secretary		Mr KOkamoto
Independent		auditor	Haslers
			Chartered Accountants
			Old Station Road
			Loughton
			Essex
			IG104PL

						As restated
			Restricted	Unrestricted	Total	Total
			funds	funds	funds	funds
			2022	2022	2022	2021
		Note
Income from:
Donations and legacies		3	1,194,686	414	1,196,000	f,f66,808
Charitable activities		4	103,860	2,261,125	2,364,98S	2,f53,444
Investments		5		10,051	10,061	f82
Total income			1,298,446	2,271,590	3,570,036	3,320,434
Expenditure on:
Charitable activities			1,288,721	1,976,165	3,264,886	3,32$,610
Total expenditure			1,288,721	1,976,166	3,264,886	3,321,610
Net movement in funds before other
recognised gains			9,725	29S,425	305,150	(1,$76)
Other recognised	gains:
Gains on revaluation	offixed assets					8,038,667
Net movement in funds			9,726	295,425	305,150	8,037,491
Reconciliation offunds:
Total funds brought	forward			13,466,331	13,455,331	5,417,840
Net movement in funds			9,726	296,425	305,150	8,037,491
Total funds carried forward			9,726	13,750,756	13,760,481	f3,455,33f

						As resfafed
				2022		2021
		Note
Fixed assets
Tangible assets				8,606,297		8,377,264
Investment property				3,250,000		3,250,000
				11,856,297		11,627,264
Current assets
Debtors			264,902		248,830
Cash at bank and in hand			2,164,425		2,086,022
			2,429,327		2,334,852
Creditors: amounts	falling due within one
year		13	(445,648)		(438,745)
Net current assets				1,983,679		1,896,107
Total assets less current liabilities				'I3,839,976		13,523,371
Provisions for liabilities				P9,495)		(68,040)
Total net assets				13,760,481		13,455,331
Charity funds
Restricted funds		16		9,725
Unrestricted funds		16		13,750,756		13,455,331
Total funds				13,760,481		13,455,331

					As restated
		Restricted	Unrestricted	Total	Total
		funds	funds	funds	funds
		2022 f	2022	2022	2021
Donations				414	3,107
Government	grants	1,194,586		1,194,586	1,163,701
		1,194,586	414	1,195,000	1,166,808
Total 2021	as restated	1,163,701	3,107	'l,166,808

	Restricted	Unrestricted	Total	Total
	funds	funds	funds	funds
	2022	2022	2022	2021
			E
Fee income		2,157,222	2,157,222	2,006,848
Other income		15,835	15,835	1,341
Rental income		59,171	59,171	64,650
Bus income		103,860	103,860	58,910
School Trip income		28,897	28,897	21,695
	103,860	2,261,125	2,364,985	2,153,444
Total 2021	335,792	1,817,652	2,153,444

		Unrestricted	Total	Total
		funds	funds	funds
		2022	2022	2021
Bank	interest	10,051	10,051	f82
Total	2021	i82	182

		Activities			As restated
		undertaken	Support	Total	Total
		directly	costs	funds	funds
		2022	2022f	2022 F	2021 E
Educational	operations	2,164,297	1,100,590	3,254,887	3,321,670
Total 202$	as restated	2, l72,340	7,209,270	3,321,610

				As restated
			Total	Total
			funds	funds
			2022	2021
Staff costs			1,862,309	1,846,173
Educational	supplies	8 stationary	99,721	101,751
Healthcare			34,147	30,724
School events			8,856	5,061
Travel			22,038	15,165
Carriage			14,193	22,016
School Trips			28,898	21,695
Bus fees			94,135	69,755
			2,164,297	2,112,340

					As restated
				Total	Tata/
				funds	funds
				2022	202$
Staffcosts				319,735	317,664
Depreciation				81,695	187,928
Equipment		leasing and rent		110,712	92,626
Maintenance				147,524	$93,639
Sundry Expenses				47,722	$9,975
Professional		Fees		68,299	68,215
Security				52,560	43,676
Audit Fee				16,230	$4,382
Light, heat	and water			65,001	72,367
Cleaning				34,649	35,666
Insurance				48,800	3O,8OO
Rates				21,136	3$,119
Postage 8	Telephone			85,674	$00, 'f62
Entertainment				212	7/
Food				641	974
				1,100,590	f,209,270
Auditor's	remuneration
				2022	202$
Fees payable tothe Company's			auditor for the audit ofthe Company's
annual accounts				19,000	f8,552

Staffcosts
					As restated
				2022	2021
					Z
Wages and	salaries			1,885,172	1,86f,679
Social security costs				208,521	2f3,f75
Contribution	to defined	contribution	pension schemes	88,351	88,984
				2,182,044	2,f63,838

	2022	202$
	No.	No.
Leadership		f
Teachers	86	86
Admin staff	7	8
	94	95

2022	2027
No.	No.

	Freehold	Office	Freehold
	property	equipment	improvements f.	Total
Cost or valuation
At 1January2022	8,250,000	1,730,762		9,980,762
Additions		5,728	304,999	310,727
Disposais		(1,514,955)		(1,514,955)
At 31December 2022	8,250,000	22'I,535	304,999	8,776,534
Depreciation
At 1 January2022		1,603,498		1,603,498
Charge for the year	37,000	42,153	2,542	81,695
On disposals		(1,514,955)		(1,514,955)
At 31 December 2022	37,000	130,696	2,542	170,238
Net book value
At 31 December 2022	8,213,000	90,839	302,457	8,606,296
At3fDecember 202$	8,250,000	127,264		8,377,264

2022	2021
K
3,312,689	3,46$,333

	Freehold
	investment
	property
Valuation
At 1January 2022	3,250,000
At 31 December 2022	3,250,000

		2022	202$
Due within one year
Other debtors		2,987	8ff
Prepayments	and accrued income	39,961	65,342
Grants receivable		221,954	f82,677
		264,902	248,830

							Baiance at
	Baiance at	1					31
	January				Transfers	Gains/	December
	2022 f.		Income E	Expenditure f	in/out	(Losses)	2022f
Unrestricted
funds
General Funds	5,416,664		2,271,590	(1,976,165)			5,712,089
Revaluation
resefve	8,038,667						8,038,667
	13,455,331		2,271,590	(1,976,165)			13,750,756
Restricted funds
Seconded staff			910,527	(910,527)
Aging Facility			18,439	(18,439)
Safety/Security
Facilities			19,784	(19,784)
Security Staff
Costs - Japanese
School			23,089	(23,089)
Secudty Staff
Costs - Saturday
School			12,114	(12,114)
Teachers costs-
Japanese School			36,140	(36,140)
Lecturers costs-
Saturday School			102,076	(102,076)
School to be
chosen project			30,737	(30,737)
Zaidan			9,906	(9,906)
Rent for Saturday
School campus			31,774	(31,774)
Bus Fees			103,860	(94,135)			9,725
			1,298,446	(1,288,721)			9,725
Total offunds	13~5,331		3,570,036	(3,264,886)			13,760,481

Statement offunds	- prior year
						Balance at
	Balance at					31
	1January	As restated	As n.stated	Transfers	Gainsr	December
	2021	Income	Expenditure	infout	(Losses)	2021
				E		E
Unrestricted funds
General Funds	5,417,840	2,091,165	(2,081,496)	(10,845)		5,416,664
Revaluation reserve					8,038,667	8,038,667
	5,417,840	2,091,165	(2,081,496)	(10,845)	8,038,667	13,455,331
Restricted funds
Seconded staff		893,477	(893,477)
Aging Facility
Safety/Security
Facilities		22,258	(22,258)
Security Staff
Costs - Japanese
School		17,556	(17,556)
Security Staff
Costs - Saturday
School		8,536	(8,536)
Teachers costs-
Japanese School		63,182	(63,182)
Lecturers costs-
Saturday School		135,605	(135,605)
School to be
chosen project
Zaidan		6,136	(6,136)
Rent for Saturday
School campus		23,609	(23,609)
Bus Fees		58,910	(69,755)	10,845
		1,229,269	(1,240, 114)	10,845
Total offunds	5,4l7,840	3,320,434	(3,321,610)		8,038,667	13,455,331

				Balance at
	Balance at 1			3'I
	January			December
	2022	Income	Expenditure	2022
		K
General funds	13,455,331	2,271,590	(1,976,165)	13,750,756
Restricted funds		1,298,446	(1,288,721)	9,725
	13,455,331	3,570,036	&3,264,886)	13,760,481

Summary offund	s -prior year
						Balance at
	Balance at					31
	1January	As restated	As restated	Transfers	Gain@'	December
	2021	income	Expenditure	inlout	(Losses)	2021
		E		E
General funds	5,417,840	2,091,165	(2,081,496)	(10,845)	8,038,667	13,455,331
Restricted funds		1,229,269	(1,240,114)	10,845
	5,417,840	3,320,434	(3,321,610)		8,038,667	13,455,331

Analysis	ofnet assets	between funds - current	year
			Restricted	Unrestricted	Total
			funds	funds	funds
			2022	2022 E	2022f
Tangible fixed assets				8,606,297	8,606,297
Investment	property			3,250,000	3,250,000
Current assets			9,725	2,419,603	2+29,328
Creditors	due within one year			(445,648)	(445,648)
Provisions	for liabilities	and charges		(79,495)	(79,495)
Total			9,725	13,750,757	13,760,482

Analysis	ofnet assets	between funds - prior y	ear
			Endowment	Unrestricted	Total
			funds	funds	funds
			2021	202$	2021
Tangible fixed assets			4,788,667	3,588,597	8,377,264
Investment	property		3,250,000		3,250,000
Current assets				2,334,852	2,334,852
Creditors	due within one year			(438,745)	(438,745)
Provisions	for liabilities	and charges		(68,040)	(68,040)
			8,038,667	5,476,664	/3,455,331

19.	Reconciliation ofn	et movement	in fun	ds to	net	cash flow	from	operating	activities
									2022	202$
	Net income/expenditure for the Activities)		year	(as	per	Statement	of	Financial	305,150	(f,f76)
	Adjustments for:
	Depreciation charges								61,696	187,928
	Dividends, interests	and rents from	investments						(10,061)
	Decrease/(increase)	in debtors							(16,072)	133,435
	Increase in creditors								18,357	249,117
	Net cash provided	by operating	activities						379,079	569,304
20.	Analysis of cash and cash equivalents
									2022	202$
	Cash in hand								2,164,425	2,086,022
	Total cash and cash equivalents								2,164,426	2,086,022

non-ca	ncell	able operating leases as follows:
			2022f	2021
Operating		leases which expire:
Within	1 year		13,366	38,320
Within	2-5	years	2,253	f8,803
			15,619	57,723