Char5ty Registration Number: 1133744
THE ABCD CHARITABLE TRUST
ACCOUNTS
For the year to 5 Aprll 2024

THE ABCD CHARITABLE TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Settlor:
Guillain Patrice Louis Marie de Camaret
Governing Instrument:
Trust Deed dated 23 December 2009
Trustees:
Guillain Patrice Louis Marie de Camaret
Timothy Robin Vos
Nicolas Louis de Camaret
Jean-Louis de Montesquiou Fezensac D'Artagnan
Marcela de Castro Bastos
Aldo Laurence Maria Coronelli
Hendrik Guillaume Francois van Riel (appointed on 02106123}
Charity Address:
MaGfarlanes LLP
20 Cursitor Street
London
EC4A 1 LT
Charity Registration
Number:
1133744
Solicitors:
Macfarlanes LLP
20 Cursitor Street
London
EC4A 1 LT
Investment Managers:
Squanto Participacoes Ltda
Rua Pedroso Alvarenga
1046, Suiles 1571158
Itaim Bibi
04531-004
Sao Paulo
Brazil
Custodians:
Itau Private Bank
Bleicherweg 30
CH-8002 Zurich
Switzerland
Independent Examiner:
Emily Smith FCA
Humphrey & Co
Chartered Accountants
7- 9 The Avenue
Eastbourne
East Sussex BN213YA

THE ABCD CHARITABLE TRUST
TRUSTEES, REPORT FOR THE YEAR ENDED 5 APRIL 2024
The Truslees present their annual report and financial statements of the charity for the year ended 5
April 2024. The financial statements have been prepared in accordance with the accounting policies
set out in note 1 to the accounts and comply with the charity's trust deed, the Charities Act 2011 and
Accounting and Reporting by Charities: Statement of Recommended Practice (second edition) and
Financial Reporting Standard FRS 102.
Structure, Governance and Management
The ABCD Charitable Trust is a general Charitable Trust governed by a Trust Deed dated 23
December 2009 and is a registered Charily number 1133744.
The Trustees who served during the year and who were subsequently appointed were-.
Guillain Patrice Louis Marie de Camaret
Timothy Robin Vos
Nicolas Louis de Camaret
Jean-Louis de Montesquiou Fezensac D'Artagnan
Marcela de Castro Bastos
Aldo Laurence Maria Coronelli
Hendrik Guillaume Francois van Riel (appointed on 0210612023)
Under the terms of the Trusl Deed the power of appointing new Trustees is exercisable by the
Settlor during his lifetime and thereafter by the surviving or continuing Trustees. Trustees are
selected having regard to experience, including in relation to the scope of objects of the Trust and
receive an initial briefing, with scope for further training if considered appropriate by the existing
trustees, regarding general and specific procedures.
Trustee decisions are made primarily via a combination of conference discussions and email
exchanges between the Trustees, with day-to-day administrative duties delegated to the Trustees,
solicitors and investment managers as appropriate.
The Trustees provide significant funding lowards the work of Instituto ABCD, a charitable
organisation registered in Brazil. As part of the Trustees, monitoring role in relation to the use of
funds provided, Ihree Trustees have been Associates of the Instituto ABCD. Guillain Patrice Louis
Marie de Camaret is a Founder Associate, Marcela de Castro Bastos is an Associate and Nicholas
Louis de Camaret is the CEO, Director and an Associate of the Institulo ABCD.
Squanto Participacoes Ltda were appointed on 16 June 2011 as the Trust's investment adviser
whose brief is to advise and manage an investment portfolio on a discretionary basis. Guillain
Patrice Louis Marie de Camaret and Nicolas Louis de Camaret are shareholders of the Company
and Nicolas Louis de Camaret is also its administrator.
Custody and advisory services are provided by Banco Itau (Suisse) S.A.
Investments held at 5 April 2024 were acquired in accordance with the powers of the Trustees.
The Trustees, with the aid of their investment advisers, maintain a regular review over the major
strategic, investment and operational risks that the charity faces in order that, wherever possible,
such risks can be identified and accordingly steps taken to lessen these risks.
Where support is given to overseas organisations a Trustee will periodically visit key projects.
In addition regular financial and progress reports are required from the donee organisation
which are in turn scrutinised by the Trustees.

THE ABCD CHARITABLE TRUST
TRUSTEES. REPORT FOR THE YEAR ENDED 5 APRIL 2024
Objectives and Activities for the Public Benefit
The ABCD Charitable Trust (the °Charity') was established by Patrice de Camaret by a trust deed
dated 23 December 2009 (the 'Trust Deed"). In accordance with clause 3 of the Trust Deed, the
trustees of the Charity must apply the Charity's assets for such charitable purposes as the truslees
determine.
In the Trust Deed, °charitable purposes" are defined as 'purposes which are wholly and exclusively
charitable according to the law of England and Wales.. The Charity's purposes are therefore
flexible and broad.
Without limiting their discretion to apply the Charity's assets in accordance with these broad
charitable purposes, the trustees of the Charity wish to record the charitable purposes on which they
have focussed since the creation of the Charity and on which they intend to continue to focus as well
as some additional areas subsequently agreed by the trustees. These are as follows..
research into, treatment of and assisting those who are affected by learning differences or
difficulties, (particularly dyslexia) or by other medical conditions, and including mitigating
the effects of those learning differences or difficulties or other medical condilions.,
training teachers in relation to identifying and dealing with learning differences or difficulties.,
promotion of mental health literacy;
research into and treatment of diseases of the brain, neurobiology and psychiatric disorders or
research into, training and teaching in other fields of medicine., and
promotion of education in general.
The trustees intend principally to support other entities (both charitable and non-charitablel which
will promote or further the Charity's charitable objectives as set out above. They will do this through
the provision of grants and by making programme-related or outcomes-based investments. Some
programme-related inveslments may be °mixed motive. investments, seeking both a programme-
related and financial return.
The entities which the Charity will support will focus on projects or research principally in Brazil, Ihe
US and the UK, but also worldwide.
The trustees reserve the right to amend these objectives or to apply the Charity's funds outside
these objectives at any time, provided always that the Charity's funds are applied in the Charity's
best interests and in accordance with English charity law.
Achievements and Performance
The Trustees continued their policy of making donations to various charities involved with education
projects in Brazil and the United States of America. New donations totalling £339,127.72
(£795,109.58 to 5 April 2023) were made during the year. Details of the donations are shown in
Note 10 to the Accounts. In addition, the Trustees previously committed to fund two long-lerm
projects of the Johns Hopkins University. During the year to 5 April 2024, two payments totalling
£371,535.20 ($480,000.00) (2023: £398,462.80 {$480,000.00)) were made to Johns Hopkins
University as part of the funding commitments. Details of the funding commitments are shown in
Note 11 to the Accounts.
The Trustees aim to mainlain investments for capital growth and to maintain cash funds
sufficient lo fund anticipated charitable donations over the coming year.

THE ABCD CHARITABLE TRUST
TRUSTEES, REPORT FOR THE YEAR ENDED 5 APRIL 2024
Investment Performance
The Trustees have employed discretionary investment managers to manage the assets of the
charity. The investmenl managers, remit is to provide a medium risk portfolio thai protects the value
of the capital and at the same time delivers good quality regular returns.
The returns from the charity investments were broadly in line with the adopted benchmark.
The Trustees actively monitor the work of the investment managers and believe that an appropriate
investment strategy is in place for the medium to long term. In accordance with the Itau Private Bank
mandate, the Trustees have a low to moderate tolerance for risk and expect a low to moderate rate
of return on their investment.
Financial Review
At the year end funds totalled £954,080.47 in comparison to £1,303,383.35 as al 5 April 2023.
The majority of the investment portfolio 15 held in US dollars and these accounts are presented in
Sterling. The exchange rale has therefore had an effect on the values presented in these accounts
as at 5 April 2024.
The principal funding source of the trust has been donations from the Settlor, subsequently invested
to generale income and capital returns. The reserves generaled from these sources are unrestricled
as to use for the charitable purposes of the Trustees described above.
The Trustees plan to continue their existing activities by funding further annual budgeted
expenditure of Instituto ABCD, and other charitable expenditure within their objectives.

THE ABCD CHARITABLE TRUST
TRUSTEES, REPORT FOR THE YEAR ENDED 5 APRIL 2024
Statement of Trustees, Responsibilities
The Trustees are responsible for preparing the Trustees, Report and the accounts in accordance
with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practice).
The law applicable to charilies in England and Wales requires the Truslees to prepare financial
statements for each financial period which give a true and fair view of the state of affairs of the
Charity and of the incoming resources and application of resources of the Charity for that period.
In preparing these accounts, the Truslees are required to:
select suitable accounting policies and then apply them consistently-
observe the methods and principles in the Charities SORP.,
make judgemenls and estimates that are reasonable and prudent.
state whether applicable accounting standards and statements of recommended practice
have been followed, subject to any departures disclosed and explained in the financial
statements.
prepare the financial slatements on the going concern basis unless it is inappropriate to
presume that the trust will continue its aclivities.
The Trustees are responsible for keeping accounting records which disclose with reasonable
accuracy the financial position of the Charity and which enable them to ensure thal the financial
statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations
2008 and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of
the Charity and hence for taking reasonable steps for the prevention and detection of fraud and
other irregularities.
The Trustees for the purpose of charity law who served during the year and up to the date
of this report are set out on page 1.
Approved by the
Trustees and signed
on their behalf by:
Dated
2024

THE ABCD CHARITABLE TRUST
Independent Examiner's Report to the Trustees of the ABCD
Charitable Trust
I report to the Trustees on my examination of the accounts of the The ABCD Charitable Trust (the
Trust) for the year ended 5 April 2024 which are set out on pages 7 to 16.
Responsibilities and basis of report
As the charity Trustees of the Trust you are responsible for the preparation of the accounts in
accordance with the requirements of the Charities Act 2011 {'the Act,).
I report in respect of my examination of the Trustees, 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 145{5){b) of the 2011 Act.
Independent Examiner's Statement
I have compleled my examination. I confirm that no material matters have come to my attention in
connection with the examination giving me cause to believe that in any material respect..
1.) accounting records were not kept in respect of the Trusl as required by section 130
of the Act- or
2.) the accounts do not accord with those records., or
3.1 the accounts do not comply with the applicable requirements concerning the form 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 concerns and have come across no other matlers 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.
Emily Smith FCA
Humphrey & Co
Chartered Accounlants
7-9 The Avenue
Eastbourne
East Sussex BN213YA
Date .
9 December
.2024

THE ABCD CHARITABLE TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
For the year to 5 April 2024
Note
2024
2023
Income and Expenditure
Income from:
Investments
26,727.61
26,727.61
18,105.92
18,105.92
Expenditure on:
Raisin
Funds
Investment Management Fees
6,642.86
7,304.82
Charitable activities
Donations
Funding commitments
10
11
339,127.72
12,023.03
795,109.58
17,713.44
other Ex
enditure
Macfarlanes Fees
Independent Examination Fees
Consultancy Fees and Expenses
Percebe Pesquisa
John Venn & Sons - Notary Fees
Bank Charges
LEI Registration Fee
26,850.00
2,760.00
22,650.00
4,440.00
9,879.84
556.00
162.92
60.00
297.18
78.00
Total Resources Expended
388,182.53
857,472.86
Reallsed gains (losses)
Unrealised gains (losses)
Net Currency gains (losses)
23,551.93
(16,709.81)
5,309.92
44,975.09
{12,932.83}
93,824.17
Net gains (losses) on investments
12,152.04
125,866.43
Net movement in funds
(349,302.88)
(713,500.51)
Fund balances al 6 April 2023
1.303,383.35
2,016,883.86
Fund balances at 5 April 2024
£954,080.47
£1,303,383.35
All funds are unrestricted

THE ABCD CHARITABLE TRUST
BALANCE SHEET at 5 April 2024
Note
2024
2023
Fixed Assets
Investments (at Fair Value)
1,374,549.91
2,271,673.54
Current Assets
Cash at bank and in hand
20,286.54
130,903.60
Current Liabilities
Creditors..
Amounts falling due within one year
{222,364.26)
(659,372.72)
Net Current Assetsl(Liabilities)
(£202,077.72
£528,469.12
Long Term Liabilities
Creditors..
Amounts falling due beyond one year
(218,391.72)
(439,821.07)
Total assets less current liabilities
£954,080.47
£1,303,383.35
Unrestricted Funds
£954,080.47
£1,303,383.35
The accounts were approved by the
Trustees on
ryt f
.2024
Timothy Robin Vos

THE ABCD CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2024
1 Accounting Policies
Charity Information
The ABCD Charitable Trust is a general Charitable Trust governed by a Trust Deed daled 23
December 2009 and is a registered Charity number 1133744.
1.1 Accountlng Convention
These Accounts have been prepared in accordance with FRS 102 "The Financial Reporting
Standard applicable in the UK and Republic of Ireland ( FRS 102), "Accounting and Reporting
by Charities" the Statement of Recommended Practice for charities applying FRS 102, the Charities
Act 2011 and UK Generally Accepted Accounting PraGliGe as it applies from 1 January 2019.
The Charity is a Public Benefit Entity as defined by FRS 102.
The Accounts have departed from the Charities (Accounts and Reports) Regulations 2008 only to
the extent required to provide a true and fair view. This departure has involved following the
Statemenl of Recommended Practice for charities applying FRS 102 ralher than the version of the
Statement of Recommended Practice which is referred to in the Regulations but which has since
been withdrawn.
The Accounts have been prepared under the historical Gost convention. The principal accounting
policies adopted are set oul below. The Accounts are prepared in sterling.
1.2 Going Concern
At the time of approving the Accounts, the Trustees have a reasonable expectation that the
Charily has adequate resources to continue in operational existence for the foreseeable future.
Thus the Trustees continue to adopt the going concern basis of accounting in preparing the
Accounts.
1.3 Charitable Funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their
charitable objectives unless the funds have been designated for other purposes.
1.4 Incoming Resources
Income is recognised when the charity is legally entitled to il after any performance conditions
have been mel, the amounts can be measured reliably, and it is probable that the income will be
received.
The Charity is a registered Charity and therefore is not liable for income tax or corporation tax
on income derived from its charilable activities, as it falls within the various exemptions available
to registered charities.
1.5 Resources Expended
Expenditure is recognised on an accrual basis as a liability is incurred.

THE ABCD CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2024
Costs of generating funds comprise the Inveslment Managers, costs associated with the
management of the investment portfolio in accordance with the strategy set by the Trustees.
Charitable expenditure in the form of donations payable is accounled for as and when approved
by the Trustees and when due for payment.
Funding commitments have been calculated by the amortised cost method using an average return
of investment rate.
Other costs include those costs associated with meeting the constitutional and statutory
requirements of Ihe Charity and include the independent examination fees and legal costs linked
to strategic management of the Charity.
1.6 Fixed Asset Investments
Investments are included on the Balance Sheet at their fair value at the end of the financial
period. Listed investments are slated at the mid prices provided by the Fund Managers for the unit
trust holdings. Gains and losses on investment assets are credited, or debited, to the Statement
of Financial Activities in the year in which they arise.
1.7 Current Asset Investments
Financial assets classified as current asset investments are stated at fair value with any gains or
losses arising on remeasurement recognised in profit or loss. Fair value is derived from the
professional valuation obtained at the period end. Short-term inveslments due held for sale
within 12 months of the year-end are trealed as current asset investments.
1.8 Foreign currency translation
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at
the rate of exchange ruling at the balance sheet date. Realised and unrealised gains relating to
the investment portfolio are Iranslated at the year-end rate. Other transactions in foreign
currencies are recorded at the rate ruling at the date of the transaction or published average
rate for the financial year. Foreign exchange gains or losses incurred in respect of overseas
transactions are taken to the Statement of Financial Activilies.
1.9 Irrecoverable VAT
Irrecoverable VAT is charged against the category of resources expended for which it was
incurred.
1.10 Cash and Cash Equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term
liquid investments with original maturities of three months or less and bank overdrafts. Bank
overdrafts are shown within borrowings in current liabilities.
1.11 Financial Instruments
The Charity has elected to apply the provisions of Section 11 'Basic Financial Inslruments, and
Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial instruments.
10

THE ABCD CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2024
Financial instruments are recognised in the Charity's balance sheet when the Charity becomes
party to Ihe contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial
slatements, when there is a legally enforceable right to set off the recognised amounts and there
is an intention to settle on a net basis or lo realise the asset and settle the liability simultaneously.
Basic Financial Assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured
at transaction price including transaction costs and are subsequently carried at amortised cost
using the effective inlerest method unless the arrangement constitutes a financing Iransaction,
where the transaction is measured at the present value of the future receipts discounted at a
market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic Flnancial Liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction
price unless the arrangement constitutes a financing transaction, where the debt instrument is
measured at the present value of the future receipts discounted at a market rate of interest.
Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate
method.
Trade creditors are obligations to pay for goods or services that have been acquired in the
ordinary course of operations from supplier. Amounts payable are classified as current liabilities
if payment is due within one year or less. If not, they are presented as non-current liabilities.
Trade creditors are recognised initially at transaction price and subsequently measured at
amortised cost using the effective interest rate method.
Derecognition of Financlal Llabilities
Financial liabilities are derecognised when the Charity's contractual obligations expire or are
discharged or cancelled.
1.12 Critical Accounting Estimates and Judgements
In application of the Charity's accounting policies, the Trustees are required to make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily
apparent from other sources. The estimates and associated assumptions are based on historical
experience and other factors that are considered to be relevant. Actual results may differ from
these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to
accounling estimates are recognised in the period in which the estimate is revised where the
revision affects only that period, or in the period of the revision and future periods where the
revision affects both current and future periods.
In the year ended 5 April 2024 the Trustees consider that there were no critical accounting
estimates arising that require disclosure.

THE ABCD CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2024
Critical Judgements
The following judgement (apart from those involving estimates) has had the most significant effecl
on amounts recognised in the financial statements.
Fundlng Commitment
The Trustees have calculated the average return on investment rate to be 1.5 %.
This is based on the income received in 2021 from the investments held al fair value as at 5 April
2021, which is still considered an appropriate basis for the discounting of funding commitments.
12

THE ABCD CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR TO 5 APRIL 2024
2 Income from Investments
2024
2023
Income from Overseas Securities
Interest on Cash Deposits
26,545.28
182.33
18,105.92
26,727.61
18,105.92
3 Independent Examination Fees
2024
2023
The analysis of fees is as follows..
Independent examination of the Charity's accounts
2,760.00
4,440.00
4 Trustees
None of Ihe Trustees (or any persons connected with them} received any remuneration, benefits or
expenses.
5 Employees
There were no employees during the year.
6 Net gainsl{losses) on Investments
2024
2023
Revaluation of Investments
Gainlloss on Sale of Investments
Currency
(16,709.81)
23,551.93
5,309.92
12,152.04
(12,932.83)
44,975.09
93,824.17
125,866.43
7 Flxed Asset Investments
2024
2023
Listed Investments
1,374,549.91
1,374,549.91
2,271,673.54
2,271,673.54
Listed Investments included above..
Overseas Securities
1,374,549.91
2,271,673.54
Flxed Asset Investments Revalued
Investments are included on the Balance Sheet at their fair value al Ihe end of the financial
period. Listed inveslments are stated at the mid prices provided by the Fund Managers for the unit
trust holdings.
The historical cost of the fixed asset investments is £1,513,125.11 (2023 £2,412,012.00)
13

THE ABCD CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR TO 5 APRIL 2024
Movements In Fixed Asset Investments
2024
2023
Cost or Valuation
At 5 April 2023
Additions
Valuation Changes
Disposals
2,271,673.54
409,294.24
(16,709.81 }
11,289,708.06}
1,766,776.59
955,881.53
112,932.83)
(438,051.75)
At 5 April 2024
1,374,549.91
2,271,673.54
Carrying Amount
Al 5 April 2024
1,374,549.91
2,271,673.54
8 Financial Instruments
2024
2023
Carrying Amount of Financial Assets
Equity instruments measured at fair value
through profit or loss
1,374,549.91
2,271,673.54
Carrying Amount of Financial Liabilities
Measured at amortised cost
440,755.98
1,099,193.79
Finan¢lal Liabilities: breakdown
Amounts falling due within one year:
Independent Examination Fees
Macfarlanes Fees
Funding commitments
Instituto ABCD
3,600.00
3,600.00
215,164.26
4,440.00
3,600.00
373,296.04
278,036.68
659,372.72
222,364.26
Fundlng commltments due after one year
218,391.72
439,821.07
440,755.98
1,099,193.79
9 Cash at bank and in hand
2024
2023
Macfarlanes
Itau Private Bank
GBP Current Account
US$ Current Account ($22,466.26)
Euro Current Account (É21.01)
2,418.82
3,302.49
119.71
17,729.99
18.02
23.71
127,559.01
18.39
20,286.54
130,903.60
14

THE ABCD CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR TO 5 APRIL 2024
10 Charitable Donations made by The Trust
2024
2023
Inslituto ABCD
Y-MindlAme Sua Mente
339,127.72
726,845.15
68,264.43
339,127.72
795,109.58
11 Funding Commitment
At 11 June 2019 the charity had entered inlo a funding commitment to provide a donation to the Johns
Hopkins University for the use and benefit of The James Buchanan Brady Urological Institule of US$
200,000 per annum over five years. There are no performance related conditions attached to the
commitment.
The commitment had been calculated by the amortised cost method using an average return of
investment rate calculaled at 1.5 /0 per annum.
During the year, a payment of £152,690 was made as part of the funding commitment. The funding
commilment has now been fulfilled.
At 21 January 2021 the charity had entered into a funding commitment lo provide a total donation to the
Johns Hopkins University for the use and benefit of The Department of Psychiatry and Behavioral
Sciences of US$280,000 per annum over five years. There are no performance related conditions
attached to the commitment.
The commitment has been calculated by the amortised cost method using an average return of
investment rate calculated at 1.50/0 per annum.
At the year end the commitment due within one year was calculated as £215,164.26 (US$271.785.29)
(2023.. £215,047.77 IUS$267,768.76)) and is shown in current liabilities. The commitment due after one
year is £218,391.72 {US$275,862.07) (2023.. £439,821.07 (US$547,647.36)) and is included within long
term liabilities. During the year, a payment of £218,845.20 was made as part of this funding commitment.
15

THE ABCD CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR TO S APRIL 2024
12 Related Party Transactions
Transactions with related parties
During Ihe period under review Robin Vos was employed by Macfarlanes LLP who have provided
legal services lo the Charity. Fees totalling £26,850.00 (2023-£22,650.00) were paid during Ihe year.
During the period under review Guillain Patrice Louis Marie de Camaret, a Trustee and Settlor of the
Charity, Marcela de Castro Bastos, a Trustee, and Nicholas Louis de Camaret, a Trustee, were also
Associales of Instituto ABCD. Nicholas Louis de Camaret is on the Board of Directors of Instituto ABCD
and is Ihe organisation's CEO. This structure has been undertaken so Ihat the Trustees can ensure
funds are being spent in line with the budget and intended purposes.
Guillain Patrice Louis Marie de Camaret and Nicholas Louis de Camaret are shareholders of
Squanto Participacoes Ltda (the Charity's Inveslment Managers}. Nicholas Louis de Camarel is
also the company's administrator.
Instituto ABCD is a charitable organisation registered in Brazil.
Donations totalling £339,127.72 (2023.. £726,845.15) were made to Institulo ABCD in Ihe year.
16

THE ABCD CHARITABLE TRUST
APPENDIX TO THE ACCOUNTS FOR THE YEAR ENDED 5 APRIL 2024
(these notes do not form part of the statutory Accounts)
11 Income from Investments
Overseas Security Interest
Holding Date
Gross
Tax
Net
Banco Bradesco (Grand
Cayman Branch) 5.750/0
1.3.2022
200,000 27107123
200,000 29101124
2,491.82
2,523.34
2,491.82
2,523.34
Dupont de Nemours 4.493 %
15.11.25
200,000 15105123
200,000 15111123
3,585.28
3,614.21
3,585.28
3,614.21
General Motors 6.8 % 1.10.27
205,000 02110123
205,000 01104124
5,754.33
5,556.34
5,754.33
5,556.34
Morgan Stanley 4.10/0 22.05.23
183,000 22105123
3,019.96
3,019.96
26,545.28
26,545.28
The above Overseas Securities are held in US Dollars and translated to Sterling in
accordance with the Accounting Policy on foreign currency translation.

THEA8CD CHARITABLE TRUST
APPENDIX TO THE ACCOUNTS FOR THE YEAR ENDED S APRIL 2024
Ilhese note5 do not form part of the statulory Accounlsl
21
Invèstmènts hèld at 6 April 2023
Investments httld 8t 5 April 2024
Cost or
Holdlng
Cost
Market
Valuè
Holdlng
Cost
2023
Adlusttd
Value
Market
Value
Unrea115ed
galnslllossesl
Atnunrfi Funds
SICAV Cash
USD
2,087.765
190.493.75
190.493.75
196.041.09
5.547.34
B8nco
Bradesco G
3.2 27.01.25
200.000.00
166,026.99
154,830.69
200,000.00
166,026.99
154,830.69
155,332.69
502.00
CD IBBAI O
27.10.23
527.000.00
431.997.55
407,357.23
Dupont de
Nemours
4.493%
15.11.25
200.000.00
174.723.39
163,544.16
200.000.00
174.723.39
183,544.16
158.963.03
14.581.131
General Motors
8.8% 1.10.27
205.000.00
183.133.60
174,689.59
205,000.00
183.133.60
174,689.59
169,507.15
15,182.441
JPMorg8n
Liquidily SICAV
USD Fund A
44.77
496,915.63
514.626.93
MFS MeDdi8n
Funds SICAV
US Govi Bond
Fund A1
36,307.054
560,505.55
497.153.42
36,307.054
560.505.55
497,153.42
480,586.39
116.567.031
Morgan
Slanley 4.1%
22.05.23
183,000
160,467.46
148.923.41
Nordea 1
SICAV US
CORP BOND
FUND BP
17,910.448
238,241.83
210.548.11
17.910.448
238.241.83
210,548.11
214,119.56
3,571.45
£2.412.012.00 t2.271.673.54
t1,513,125.11 £1.391.259.72 £1.374.549.91
1£16.709.811

THE ABCD CHARITABLE TRUST
APPENDIX TO THE ACCOUNTS FOR THE YEAR ENDED 5 APRIL 2024
(these notes do not form part of the statulory Accounts}
The acquisitions and disposals of investments are set out below=.
Acquisitions
Holding
Date
CostlBook Event
Value
Amundi Funds
SICAV Cash
USD
2,813.928
20106123
30106123
08111123
251.288.28 Purchase
40.60 Capitalised interest
157,965.36 Purchase
1,671.837
409,294.24
Disposals
Holding
Date
Market Value
Proceeds
ProfiV(Loss) Event
Amundi Funds
SICAV Cash
USD
2,398
22112123
218,800.49
220,388.70
1,588.21 Sale
CD IBBAI O
27.10.23
346,000
181,000
18104123
27110123
267,448.96
139,908.27
269,280.99
149,147.62
1,832.03 Sale
9,239.35 Sale
JPMorgan
Liquidity SICAV
USD Fund A
16.00
28.77
12107123
24110123
183,918.49
330,708.44
178,988.67
348,139.01
(4,929.82) Sale
17,430.57 Sale
Morgan
Stanley 4.1 %
22.05.23
183,000.00
22105123
148,923.41
147,315.00
(1,608.41) Sale
Totals
£1,289,708.06 £1,313,259.99
£23,551.93