Charlty rnglstratlon numbw 1182989
EPRA CHARITABLE TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

EPRA CHARrrABLE TRUST
TRUSTEES. REPORT
FOR THE YEAR ENDED 30APRIL 2024
The IWSt￿ present thew annual report and financial statements for the yRarend8d 30Akwil 2024.
The financiBJ statements have prepared in ￿￿dartC0 ticcouthg por￿{@$ sal out in ntste I to tho
nanciBI ststpments and ￿fftpty with the trust's governing docurnenl. thg cha}￿8￿ ACÉ 2011 and 'Accountiny an
Reporting by Charfts'es: Statement of RecommBnded Practico applicabl8 lo charities prgparing their accL)unts in
5cCDnEan￿ wlth th& Ftnanclal Rwrdng SlandaTd aP￿¢￿trIb In lh8 UK anTrJ ReputAIc Df Irelwrd {FRS 102r
{effectiv8 l January 2019).
The tnJ5t¥ ofyeLts ar8 10 ft]nd JTV wdts5tvely ChaTrtsb￿ pu￿¥)￿￿ accDrdin9lD1he law uf Engtsnd a*d wal￿
pubiiG ￿nefit Ihatth8 trustees may from time to tirne in their absolute discretion determin&.
The trustees hav8 paid duè regard to guidance issu8d by the Charlty commiss1(￿ in decbjing ￿8t actNifjes the
trust ShOt￿d undertakè.
Achiov•ments and perfonnanca
th? ￿ar thè tfitst SUPPDried various ¢t￿TIlable thi8cdvos and the amDunl ofthtiDnS madg d￿Ing th8year
nounl8d to £33.49812023- £25,682).
The stat8m8nl of Financlal Ackn￿118s shows 8 net dofiot of £362 {2023- £344 surplus) for Ihe year.
Th8 lThste85 considar that du8 to thB low18vèl of Tunnlnp erjsts is ￿ nee($ for a minimurn lawt olfimds tob&
kept as res8Ne8.
pia¢e to ffwtigat8 8xwsuro to the major risk*
SINcturo. governan￿ and monagernent
The trust was establi3h8d by 8 (*arFtablo trust deed on 9 January 2019.
The ttustoes who saryed (luring the year atsj up io fhe date of S￿Jn&ure of Ihe fin*cTrBI stateFMents
¥Mr D E*in
Mr M Epstein
Mr L M Epstein
The trustees, repo
s approved by tho Board ol Trusleo8.
Mr D E￿Ie1
Tffu6le¢
27 January 2025

EPRA CHARrrABLE TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF EPRA CHARITABLE TRUST
I report to the twstees on 5ny examlnation of the financi81 statements of Epr8 Charitable Tnbst {the trust) forthe year
ended 30 Ap￿1 2024.
Responsi￿lItI9$ aml basis ot roport
As the twstees of ￿ If¥JSt you ar8 res￿￿11)10 for tho wapar0￿￿ ofth6 fir￿n￿*S1a18ITrènts in acc￿da￿
requirements of the Chanlies Act 2011 (the 2011 Act).
I report In r8sFeCt of rny axaminatlon of th& trust's finandal statem8nts ca￿l8d out under sodon 145 of tho 2011
ACL IEk rarying Out my examinatian I have fdlowed au the applicable Dwa[r￿S gfvwi by the Charity Commlssi
r sth 14515)(b} ofthe 2011 Act.
Ind•pBfid•nt ￿mIne￿$ stalem•nt
and Reporting by charit￿$ preparing their accounts in a¢￿dance the Financial Reporting Standard appllcabte
ui the UK and Repubkn'cot Ireland (FRS 1021 in preferenix to th8 Accounting and Reporting by Ch￿Ille& Sl8lement
of Recommended Pra¢b￿ issued on I Iwl 2005 whth is rBfeiFed to in ts extant regulati￿ bui has now been
thdravm.
wtth Genorally Accept6d ACCI￿ntIng Pfactice 8ffoctive for r8POrtkng p8rk)ds tr￿gInnIng on or after 1 January 2015.
I h8Vg conrAetsd my examvwbon. I wnfftm that no Matte￿ have ￿rne to my altentlon in connection with the
exaTll(n8tion gfving me cause to b8th.eve that In any material respect.
aceoyntsry recordswere not kept in respect ofthe tfust asrequited by section 130 of the 2011 Act., or
the finanGial stslements do not aLY4xd whh those recor(Is; or
th8 financial statements do rKJt COmKly with the applicable requirements conceming th8 fomi end conlenl of
acmunts set outln tha Charklles (Accounts and Reports) Reguktions 20a8 olherthan requtrement that*JyJ
accouTts give a tn￿ falr whlch Is nol a matter consld8red as part of an Inde[￿￿ 8￿nal￿.
I have rKJ wKem8 and have u)me a￿osS no other mattets in o)nne(aion Nvilh the examin8ti¢Jn to which altention
stKyJld be dfawn tt) orderto enable a proper undetstandingofthe f¢tk7Roi81 staiements to be reacl*d.
Anth
FCA
Paragon P8rtnws Limil8d
Churchlll House
137- 139 Brent StF¢el
London
NW4 4DJ
Dated.. 27 January 2025

EPRA CHARrrABLE TRUST
STATEMENTOF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITUREACCOUNT
FOR THE YEAR ENDED 30 APRIL 2024
fun0*
2024
funds
2023
Income from:
Donabons and legacies
33.196
26.070
Total Income
33.196
26.070
Expndllur•¢n:
Ch￿ilable actbvil
Other expendityre
33,498
60
25,682
Total expendlturé
33,558
25.726
Nèt 1ncomollex￿nd1Iure} and mov•ment kn fund5
{362}
R9¢0nclliation of funds:
Fund balances at l May 2023
362
18
Fund baLinG•s at 30 Aprl 2024
statemBnt Df flnanclal acbviues incllts alf gatns and ID5385 rBc4wls8d Tn th8 year. AU income antl expendlturg
derive from continuing activities.

EPRA CHARITABLE TRUST
BALANCE SHEET
ASAT30APRIL 2024
2024
2023
Notes
Cash at"bAnk and in hand
362
N•t a$￿ts excluding penslon Ilabillty
362
The funds ofthe In￿t
Unre8lrkted ftJnd¥
362
Theffinanrya ststernents were approved by the tnsstees ￿ 27 Jan￿ry 2025
Mr D Epsfèin
Tntstse

EPRA CHARrrABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30APRIL 2024
Accounting poll¢ks
Charftylnfomiatlon
Epra Charitable Tiust Is a registered charfty 8Stabllshed by a cha￿table Iwst deed on 9January 2019.
1.1 AGcountlng comigntlon
ThB ffftancial 8tatèrnnts have prep3iErJ in acco￿an￿￿ wtth tri￿¥$ [gDwniry d0cfft￿tJ.
Charrties AGt 2011, FRS 102 'Th8 Financial Rep￿11￿9 Stand8rd applicable in the UK and RepuNic of Irelan(r
I"FRS 102°> and the Chartties SORP 'Accounting and Reporting by Charities.. Statcmenl of Rfjcommerrded
Practic8 8ppIic3blB to chafithes prgpaFtng thBTrr accrAmts in a￿Dr￿ance with th8 Financial RBPDrling Standard
ap￿￿ble in th¢ UK and Repu￿￿ of Ireland (FRS 102). (effactive 1 January 20191. The trust is a Public
Benef4 Entity as defjFEd by FRS 102.
The Injst has taken advantage of the provisions in the SORP for rth8rfti6s not lo prep8r& a Statsment of Cash
The financial statsmants have depart8d from thè cha￿lieS lAC￿unts and Reports) Regulations 2008 onty to
th& extent requbred lo provide a trEse and faw view. This departure has wryol¥ed the St*om•rt of
R8cM7mended PTrct1￿ foT charfti&s w)ptykng FRS 702 ratl)w than Vers￿ of 1ho StatemBnl Df
Recommond8d Pra¢tic* which is referr8d to in Ihe Re9ulalions bul which has Since b88n vjithdrawn.
The f￿ancIal stalements are pr8pared in sterlng. whlch Is the fvnL*onal currency of the trust. Monetary
anK•unts In these fInar￿1￿ statements ar8 rourKfed tothe neare8t£.
Thè financi81 sta1en*nts be8ft PTepare# under hTr51orical ¢0st converthn. Th? pttnupal accounllr
pdicies adoptsd are 8et out beh)w.
Al th? tlm8 of approving 1h& financlal slalaments. th8 truste95 hav& a reasonat￿9 èypactstlon that lh& trust
has adequote resources lo continue in operational 8xistenc4 for the foreseeatrAe luture. T￿$ th8 trustees
o)ntinue to adom the going conc￿1 basis of acL¥Junting in preparing the firLancial statements.
1.3 Charitsbh fvnds
UnTr5trict8d funds aTr 3WdifablB for u89 4t thB ￿lScre1￿ of th8 in furthvrance of thBfr" charitablB
obje¢tives.
1A Income
the amounts Con be moasured reliably, and it is probable th8t income wiu bg received.
Cash donaiions are rerwnlsed on wipl. Olher donations aT8 recx)gnised once the trust has been notif￿ of
the dunation, unles¥ pgrfom)anc8 conditions Tequtrg deferrnl of the amount Incometax rpcoverabl8 in relaliDTr
to donalions rer*ived under Grft ApJ or deeds of covonant is recognised at the lime of the donation.
1.5 Ex￿ndIture
ExpendÉtTrB IS act￿￿n￿ for rm an accFuats basi8 and h8s begn classifigd Fjrthr hEatlNigs that aggregate aA
cost roiated to the category. Wlwe LX)Sts cannot be directy attributed to P8rlKular headings they h8ve been
allocated to athviti8s on a basts wn8lstenl wlth tho use of resourcÈs.
1.6 Ca8h and cash oquivalerhts
Cash and cash oquiV8￿Thts inthmle (zsh in h8nd, depogts hekl 81 ¢aW wih b3Fbks. othw s￿￿t-1¢mi bquid
within borrowings in currant liabiliti8S.

EPRA CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
A¢¢oufftlng poll¢les
(Continu•dl
Basic Ilnancl•l 8ssets
lrnnso¢tion price including transaction c¢>sts aThJ are subsequentsy r/nied at anM)rtised 4)>St using the effeciwe
interest method thg a￿angement constilLrtes a financlng traTTrsaction, where the Irans8CtKm Is
measuffjd at tha pr&sent value of Ihe (uiure rBceipts discttuntod at a market rats of ntaresL Finanrjal assets
dassrfbed a5 receivable within one year ara nol arnNtr￿.
Crm¢al accounfjng •stlmatos and Judgements
In tho appfKats)n of the Intst's ac(x)fvg prficies, the trustees afy reqUI￿j to make jutjgernen￿ estimates
and assumpti(ms about the cafrylng 8mount of assets and fiabthties that are not readity apparent from other
urces. The esthnts and assodated assumpttons are based on hi&torioi expertenoe aTrl other laGtQTS that
are considered to be relevBnt. Actual results may dTrlFerfrom these estimales.
The estim8tes and underfw'ng 8ssumpli¢m are reviewed on 8n ongoing basis. Revisions tr) accounting
8sbLnats are rècogni￿ in Ihe perifxd in which eslimata is iewd wllere the affeds onty that
peritrj. or in the period of the revision and firture periomls wher8 the wision affects both eurrenl and fiknre
p8riods.
ome frrm donallon8 and kga¢ies
UNostrletad UnrestTid
2024
2023
Donations and gifts
33.196
26,070
EX￿d￿tUrn on ¢hailablè aeli¥ltlg5
Headlng
#ac982
2024
Heading
2023
DlreGt Costs
Charitab18 donab
33,498
25.682
Analysls by fjjnd
Unrestricted funts
33.498
25.682
None of the trustegs (or any persons connectsd with them) rec8ived any remuneration or benefits from the
stduring the year.

EPRA CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30APRIL 2024
Employws
Tho average monthty number tsfemploy8e5 durlng lh8 ygarwas".
2024
Numbèr
2023
Numb8r
Totsl
Thwe w*re no empknyees whose armual remuneraii(m was than £60,000.
Olher
nds
2024
2023
Bank charyes
60
Taxation
The charity is exempl from taxation on its activities becausa Fts incom& is apJi8d for charrtabl& purposes.
Unrèstrlcted fun(
Tho unrestricted fLtnrls of the charity compris¢ the unexpended balancas of donèlions and qr8nts which are
nut subieLt lo wific cDndilions by Bnd granloT3 ￿ lo how thBy may bo used. ThesE incknJ&
designat8d funds whlch have been set aside oul of unrestricted funds by the tiustees for speGffjc puiposes.
At 1 May 2923
Inc(#nlnp Resources At 30 Aprfl
BOllfEe5 expbndBd
2024
General fvnds
362
33,196
133,5581
Prnvious y•or.
At I IAay 2022 IncThning Rosovycos At 30 April
T•sourcès bxpendèd
2023
General fvnds
18
26.070
(25,726)
362
10 Rglatsd party trnnsaclton9
Ther6 w￿8 no disclosabie t9Fatsd party IransaGllons durlng the y8ar.