Charfty number. 272705
THE E M S ABRAHAM CHARITABLE TRUST
UNAUDrrED
TRUSTEES. REPORT AND FINANCIAL STATEMEKrs
FOR THE YEAR ENDED 5 APRIL 2024

THE E 11 S ABRAHAM CHARITABLE TRUST
CONTENTS
Pago
R8f•rnnce and A(knlnl•lT•tlv• D•tsib of the Charfty. Its Tru5t•es and Athits•rn
Trustses. Report
IndgpgTh1gnt examin•e• R•port
Statsm•nt of Flnanclal Actlvlti
Balan¢6 She•t
Not•¥ to the FIMnei•l Ststemèni8
9.14

THE E M S ABRAHAAI CHARITABLE TRUST
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY. ITS TRUSTEES AND ADVISERS
FOR ThE YEAR ENOED SAPRIL 2024
Tr￿t005
J E Abraham
Mr E M S Abrdham IresvJned 18 March 20241
E M Abraham (appointed 8 MaT¢h 20241
M RO￿le￿ (appointed 18 March 2024)
Charlty regist•r•d
nUM￿r
272705
Princlpal offlGo
Flat 4
86 Poruand Pla¢¥
L￿6)n
W1B 1NU
Accountants
Sopher + Co LLP
Chartered Axountanis
5 Elstree Gate
Eistree Way
Hertfordshire
WC6 1JD
Bank•
Standard Chartered (Jersey) Ltd
PO 8ox 80
15 Cèstle Street
st Helw
Jersey
JE4 8PT
Pagg 1

THE E M S ABRAHAM CHARITABLE TRUST
TRUSTEES. REPORT
FOR THE YEAR ENDED S APRIL 2024
The Trustees present their annual report tog•th•r v￿th the financial Ststements of the The E M S Abraham
Charitable Trust for the year 6 &0ri12023 to S 4)ri12024.
The financAal statements have been preparnd li accordance ￿1th the &CoUn￿9 polpies set ¢Jth in note 2 to the
accounts and compty with the chanty's In￿1 deed. the char￿eS Act 2011 and Accounting and Reporting by
Charities: Statement of Recommended PraCti￿S applicable to charrlies preparing their accounts in accordance
with the Finanaal Reporling Stancigrd applicabla in the UK and RepublK of I￿land {FRS 1021.
Obj•ctiv•J and acliviti•s
a. PrAlcl•s and obJKtIvoS
Ths prinupal obJ'o¢bve ofthe th￿lty is to provide funds for ￿eral charitable pU￿lS8S.
In setting objectives and planning for achv￿a$. the Truste8s have given due conslderation to general guidance
published by the Charrty Commissw)n relating to putrA¢c ben8fiL i1￿ludIng the 9uKlance 'Publi¢ benef￿. runnirMJ
Charity IPB21'.
b. Adlvlllo5 und•rtakgn to achleve obJKtiv•ts
The Trustees have invested funds in a mixed portfolio of list&J investhlents with a view to maintsining
enduring Ir￿Me stream to fvnd the acllvitles of the charity for the for•s￿Oble fijture.
c. Gr•nt4n*king ￿1ClES
It 1$ the poliry of the charity to make grants. duty approved a simple majority of the Trustees. to deseNing
indmduals and tharitats￿ in51ltuti￿5. S￿h grnnts are rncognised wthen tPie condibons attachlng are fU￿lled.
Achhvements and perfonnanc•
a. Koy parforrn•nc• Indkatorn
The Trustaés considèr In￿Me from investmonts. ngt movement in fu￿1$. value of inveslments and net a$sets to
be the key perfornHn¢e indicators for the tharity.
b. Rovlew of actSvltl••
Durkng the year, the Trust re¢eNed dNidend and Intefesl in¢ome from various Isted equities amoLmtiro lo
£64,844 12023 - £87,493). Income from these investments is available to fimd current and future charitable
activities. Donations lotaling £15,480 (2023- £64,899) were made in the year.
. Invgstmgnt policy and prfornia￿e
The￿ are no restrlctlons on the charity8 power lo invest. The investment stratagy is s8t by the Trustees to take
account of re￿nI (lemand for funds and the 4ualty of t￿ fitnding ap￿CatiOnS. The Tru5tee$ apply the capital
and income of the Trust fvnd for such tharikNe purposes as they think fft at their discrelton.
During thè year the Trust receNed dmdends from fisted investments arMI g￿rated interest from ￿ndS hehj on
Bank deposits.
Page 2

THE E M S ABRAHAM CHARITABLE TRUST
TRUSTEES. REPORT ICONnNUED)
FOR THE YEAR ENOED S APRIL 2024
Flnanclal rnvlew
a. Golng ¢oncw
After making appropriate enqulries. the Trustees have a reasonable expectation that the Charity has a(kquate
rosour¢e$ to continue in op8rab.onal existence for the foreseeable future. For this reason, they Continue to adopt
the going concem basis in preparing the financial statements.
b. Rg50ry05 polky
The Trustees polKy is to mwntsln suffioent reserves to meet the prrripa obigctives of the TrusL
c. Futuro dw91opmonts
The Trust•88 continue lo seek suilable opportunth lo enablo them to meet the prinGipal obl￿tiveS of the
charity. The Trustee8 continue to look to manage the charivs investments portrdKJ wilh a view to generatlng an
ongoing stream of In¢(￿e sufficient lo meet Ih05e objectNes.
Structurep gov•man¢o and m•nag•m•nt
The E M S AhrahAm e.IwrilaNp Tnt81 i* * rylstèred charrty. numb•r 272705, and ti consttht•d urKl•r a Trutt
deed dal8d 7 December 1976.
b. Mèthods of appolntm•nt or 91oCtlon of Tnmto
Trustee5 are 8lec*ed and rthopted under the temw ofthe Tn￿ daed.
The power of appointing ￿MoVing the In*tees is vèsted in the Board of the Trustees and they serve until
they choose to retire.
E M Abraham was appolntod as a tntstee on 8 March 2024 M RO￿Fie￿I was ¥pointed as chaimian on 18
March 2024.
c. Organlsatlonal Btructyrg and decisionwmaklng polkie*
The Trustees manage the day lo day runnvy Oftt￿ trust
d. Policios adoptsd for the Inducllon arml trainiTrJ ofTn*te•s
Trnstees are made aware ofthe puFpo$8$ and aims ofthe charity, as thpll as th￿r g￿eTaI and specrTrc duties. as
determlned by the Chaimian. They are also prowded wilh a copy of The Good Trustee Guide. and the guidance
"IY8 your de￿￿jn. tharty truste•s arNI decision making..
•. Rlsk maThaymont
The Trustees have assessed the m8Jor risks to the Charrty 1$ exposed. in parti￿lar those rnkgted to the
operations and finances of the Charity, and arB satisfied that Systems and pri>cedure5 are in placè to mKtgate
exposure lo the major risks.
Page 3

THE E IA S ABRAHAM CHARfTA8LE TRUST
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED S APRIL 2024
Statement of Tn￿￿95. r•*pon8lbllltl8$
The Trustees arè respon$ibSe for preparing the Trustees, Report and the financaal ststements n accordance wth
applicable law and United Kingdom Accounting Standards (Unrted Kingdom Generalty Accepted A¢￿Unting
Pra¢ts'¢g1.
The Iw appluble to charibes ¥1 EnglarKI & Wales requ￿eS the Trustee5 to prepare financlal ststaments for
each financial which gNe a tNe and fair of the stste of affaits of the Charity and of tts incoming resources
and application of resources. I￿UdIng rts income aTrJ exwnditure. for that period. In p￿paring thèse financial
statements, the Trustees are requred to..
select suilabk accounting p￿￿1￿3 aTrJ then appty them ¢on$istenty'
observe the methods and prirriples ofthe Charitses SORP (FRS 1021."
make judgments and aceounb.ng •slimates that are reasonable and prudent
stats V&thelher appli¢able UK Accounting Stsndard$ (FRS 1021 have bgon folbjwed, subject to ￿Y material
departures dis¢10$8d and explained in tha financial statements;
prepare the finanaal staternents on the wng concern basis unless il ts inapproprHts to pre$ume that the
Charity will continue in I￿Siness.
The Truste￿ are regponsible for keeplng adequate a￿OUnt1rVj records lh* arè sufficient to show and explain
the Charity's transactions and disdose reasonable accuracy at any time the finanual pos[￿on of th8 Charity
and enable them to ensure that the finanual $tstements compty vith Ihe Charities Act 2011. the Charity
(A¢¢ounts and Reports} Regulation$ 2008 and the provh8ions of the Trust deed. They are also regpc*nsible for
safeguarding the assets of the Charity and hence for lakuig reasonable steps for the prevention and deleciion of
fraud and other Irregularities.
Approved by order of the members of tho board
•rfv.
Trustees on 4 FèbnAry 2025 signed on their behall by..
Ross.Fhld
Trustee
Page 4

THE E 11 S ABRAHAM CHARITABLE TRUST
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 5 APRIL 2024
Ind•pend•nt Examlnef* Rèport to th• Tru¥lo93 of Th• E M S Abrnham c￿rItabh Trust rthg
Charlty
I report to the charity Trustees on my examinalion of the accounts of the Charity for the year ethd 5 April 2024.
Ro*poMlblllll•s and Ba818 of Roport
As the Trustees of the Chanty y￿U are resFon%ble for the preparalion of Ihe accounts in ¥crydanGe wlth the
requirements of the Charitaes Act 2011 Ilhe 2011 W.
I report in ￿SpeCt of my examination of the Chariil$ aczounts carried OLrt under section 145 of the 2011 Act and
in carrying OLrt my examination I have folbwpd the aOicabte Diredions gvon by the Charrty Commission L￿der
sectlon 145(5)(b) of 2011 Act.
Ind•p•ndont Examin•rfs 3tat•mwrt
Your attentKJn is drawn to the fact that the Charrty has prepared a￿nIS in acctydance wth Accounting and
Reporting by Charibes.. Ststement of Recommended Practice apP1h￿b￿ to chariknes preparing their accounts in
atxordance %￿h the FinanrAal Repming Stsndanl appI￿able in the UK and Republic of Ireland IFRS 1021 In
preference to the Accounting and Reporting by Charibes.. Statement of Recommended Practic8 issu8d on l April
2005 vthich is refèrred to in the extant regulab'on$ but has bèen wrthdrawn.
l understand thot thi% has been done in order for Ihe accounts to prDvide a true and frdlrview In sccordance WTth
the Generalty Accepted Accounting Practice •ffe¢fNe for ￿PortIng periods beginning on or after 1 January 2015.
I have completed my exanlnation. I confirn) that no matter5 have Gome to my attenlion in Connection the
examination gmng me cause to believe that in any material respect..
accounting records We￿ not kept in respect of the Charity as I￿11ed by sectlon 130 of the 2011 Art or
the accounts do not a￿Ord ¥￿th those reconls: or
the a¢counts do not compty the appllcable requirements concemlng the fom and content of
accounts set OLrt in the Charibes (Accounts and Reports) Regulat•Jns 2008 other than any requlrement
that the accounts gNe a and fairf vw vrtlich 18 not a matter considered as part of an independent
examination.
I have no concems and have come acro$$ oth8r matters in conneclion w6th the examlnauon to ￿[ch
attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Pagg 5

THE E M S ABRAHAM CHARITABLE TRUST
INDEPE14DENT EXAMINER'S REPORT ICONTINUEDI
FOR THE YEAR ENDED S APRIL 2024
This report is mado solety to the CharilY$ Trustees. a5 a body. in accordance Imth Part 4 of the Charities
{A¢￿u￿ts and Reports) Regulats"ons 2008. My has been undertaken so that I might state to the Charitys
Trustees those matters l am required to state to them in an Independerrt Examinerfs Report and for no other
Purpose. To the fijllesl extent pennitted by kn¥. I do nol a￿pt or assume responsibilty to anyone other than the
Charity and the Charrtl8 Trustees as a body. for my work orfor this rewt.
Signed..
Dated: 4 Fobruary 2025
st8phen Iseman FCA
Soph•r + Co LLP
Chartered Accountsnts
5 Elstree Gate
Elstree Way
Hertfordshiie
WD6 1JD
Page 6

THE E M S ABRAHAM CHARITABLE TRUST
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED S APRIL 2024
Tolal
funds
2024
fund$
2024
funds
2023
Noto
Incorno from:
Inve5tm8nts
64.2
87,493
Totsl incom•
64.277
64.277
87,493
Exp8ndlturn on:
Charllable activities
15A80
15N80
64,899
Totsl •xponditur•
15
15.480
64,899
Not Incom• b•forn ngt gains on inV￿lmonts
Nel gains on investments
48,797
48,797
43.500
22,594
N•t InGOrné b•for• laAalI￿1
>2,197
92,297
22.894
Not mov8rn•nt In fund* b•for• oth•r r•cogniMd
9•In￿(lo¥Se￿I
92,297
92.297
22.594
Oth•r recognls•d vlnsllloss￿l.
Gains on rev8luation of ffixed assets
15,353
15,353
66.663
Net mOv•n￿nt In funds
107,650
107,650
89,257
R•¢onclllatlon of funds:
Totsl funds brought forvrard
Net moven*nt in funds
1280.930
107.650
4280,930
107.650
2,191,673
89,257
Totsl funds ¢arri6d for4Y4rd
2,388,580
2.3B8.580
2.280,930
The Statement of Financlal Activibes indudes all galns arKI losses recognised in the year.
The notes on pages 9 to 14 form part of these financial stth￿nts.
Page 7

THE E 11 S ABRAHAkl CHARThABLE TRUST
BALANCE SHEET
ASAT S APRIL 2024
2024
2023
Nole
Fixed ass•ts
Inve5trnents
Cwrnnt ass•ts
1.769.062
2,040,209
Deblo
Cash al bank and 41 hand
493
240.228
619,025
619.518
240,721
Total not a8•ets
1388.580
2.280,930
Charlty funds
Unrestrtcted funds
2.388,$811
2,280.930
Totsl fvnds
1388,580
2,280,930
The finandal statements vme ap[￿0Ved and authoiisod for issue by the Trustee5 on 04 February 2025 and
signed on their behalf by=
Ross4ield
Tru81ees
The notes on pages 9 to 14 fonn part of thvJe financial st*ments.
Page 8

THE E M S ABRAHAM CHARftABLE TRUST
NOTES TO THE FINANCIAL STATEklENTS
FOR THE YEAR ENDED S APRIL 2024
Gongral Infomiation
Tho E M S Abraham Charitable Trust is an unlncorporated charity. The ￿l$le￿d office address 13 81 Flat
4, 86 Poruand Place, London. W1B 1NU. The members of Ihe charity arg the trustees named on page 1.
The tharity 18 registereil the CP￿rtY CommisS￿n. The charitys register8d number 1$ 272705.
The funC￿nI1 arKI presentalionaF currenry of the charlty ￿ £ StethTr3.
Accountlng poll¢l•*
2.1 Basi5 of proparatlon of financlal slat•m•nts
The financlal statements have been prepared in aceordance wth the Chathles SORP (FRS 1021-
Accounting and Reportlng by Charities.. Ststemenl of Recommended Pradce applicabla lo tharilies
preparing Ihwr accounts in aCCo￿ance vthh the Financial Reporting Standard applicable in the UK
and Republic of Ireland {FRS 1021 (effective 1 January 20151, the Fiiancial Reporting Standard
applicable In the UK Republ￿ of Ireland IFRS 1021 and the Chariiies Act 2011.
The financial statements have been pr8pare(I to gNe o Irue and lalf arwj have departed from
the Charitses (Accounts and Reports) Regulations 2008 ofi￿ to the extent required to prts￿de a Yrue
and fair wew. This departure has invofved folknmng the Charitses SORP IFRS 1021 publbshed on 16
July 2014 rather than the Accounb'ng and Reporflng by Charitses.. Statement of ReLx>mrnended
Prac15ce effective from 1 Apr￿ 2005 vthith ha5 since been vAthdrawn.
The E M S Abraham Charitable Trust meets th• definTlion of a publK benefft enw under FRS 102.
Asset$ and liabilit*s are intbalty recognised at historical cost or transaction value unless otheMi80
Stated in the rthvant atLx>unling policy.
12 Fund accountlng
Genwd fund5 are unTestricte(l fttr)ds vhiich are available for use 81 the dis¢retiM of the Tru$leg$ In
futheran¢e of the general objectives of the Chwity and whth have rK)t been designated for other
purposes.
Investment InD)m?, gavi8 and kn5ses arE alkxalgd to the approprlate fund.
13 In¢om•
JI inwme h recoynised once the Charity has gnlitiemenl to the income, il is probable that th8
Income will be re￿Ned and the amount of income r8ceNablo can bo Thasure(I rebably.
Income tax recoverable in rela￿n lo inVeStr￿n1 In¢>)￿￿ recognised at the tirne the investment
Incomg 1$ receIvab￿.
2A Exp•ndlturn
Expenditure Is recognised once there is a legal or conslrucbve Ob￿gatiOn to transfer economic benEfft
to a third paty, it is prtsbat￿e that a transfer of economic ￿n*frtS wll be required in setdgmenl and
the amount of the oblvjation can be measured reliably. ExpendrtUTe i8 dassffied by activty.
Expenditure on thafitable activibes is incuffed on dire¢Uy undertaking the ac*vhies wh￿￿ further the
Charitys oblethes. as as any associalod support costs.
Page 9

THE E M S ABRAHAM CHARITABLE TRUST
MOTE8 TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED S APRIL 2024
ACCOUn￿ng pollelos {N>ntlnu•d)
2A EX￿nd11￿M (contin￿d)
Grants payable are charged in year ￿en the offer 15 made except in those cases wthere the offer
is conditional. such grants beirvJ recognised as expenditure vthen the condlllons attathing are
fulfilled. Grants offered 8ubi8¢t lo ￿nd￿On$ vthich have not been met at the year end arg noted a5 a
commitinent. but not accrued as expenditure.
AJI expenditw8 is indusrrfe of ir￿•Ve1a￿ VAT.
IS Intsrost rnColvabl•
Interest M fvnds held on deposjt 1$ reCeN8b￿ and the amount can be measured
reliably by the Charity,. thh8 is nom)alPy up)n notrfica￿n of the intOTest paKI or payablo by the
institution thè funds are depositei1.
2.6 Inveylm•nL%
Fixed asset Invethents are a form of financial instrument and are initially recognised at their
transacti¢)n cost and subsequentty measured al fair vaue at the Statement of Financial ACtIv￿e3
dale, unless the value cannot be measured reliably in wh￿h case rt is measured al cost less
impaiment Investment gains and losses, whether realised or unroalised. ar8 combined and
presented as'GainsllLosses) on Investrnents, in the Statement of Financ￿1 Activiti85.
17 D•btoYs
Debtors are recognised at the sdUemenl amounL
18 Cash at bank and In hand
Cash at bank and in hand indudes cash and short-tem) highty liqumj investrnents wlh a short maturity
of three months or less from the date of a¢qubs￿n or opaning of Ihe deposlt or similar account.
2.9 Flnanclal In8trnmonts
Th8 Charity only has financial assets and financial 1tabikn.es of a ￿nd that qualfy as basic financial
instruments. Basic ffinancial instrurnerts are initially recognised at transaction value and subsequenuy
measured at their setllement value.
Pago 10

THE E M S ABRAHAIIJ CHARITABLE TRUST
NOTES TO THE FINANCtAL STATEMENTS
FOR THE YEAR ENDED S APRIL 2024
In¥Mtmont In¢¢m•
UnrOBtrlctsd
Total
funds
2024
Total
fund8
2023
2024
Income from local listed imiestmenis
8ank interest receNed
50.735
13,542
50,735
13,$42
84,837
2,656
64.2TI
rA.2TI
87,493
Totsj 2023
87.493
87.493
Anaty%i• of r•sourc•s •xp•ndod by oXP9ndltsJrn ty
Charftsb
donattons
2024
Total
fi•nds
2024
Total
nds
2023
Charitable donations
15.480
15.480
64,899
Total 2023
64.899
64.899
8laff costs
The charity has no employees Other than the Trustees. WIKJ did not recerve any remuneration {2023- £nir).
No employee re¢elved rernun8ra￿n amounlww to I￿re than £60,000 in either year.
P•Je 11

THE E M 8 ABRAHAM CHARThABLE TRUST
NOTES TO THE FIMANCIAL STATEMENTS
FOR THE YEAR ENDED S APRIL 2024
Fixed asset Invv4tm8nts
Invfjstmonts
Cost or valuation
At 6 Apth 2023
Dhposals
Fair value Movem￿
1040,209
1286,5001
15.353
At 5 April 2024
1.769,062
Net book valu
At 5 Aprl 2024
1.769.062
At 5 Aprl 2023
2.040,209
Debtorn
2024
2023
Oty￿r debtors
493
493
Page 12

ThE E 11 S ABRAHAM CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
8tatsm•nt offvnds
Ststsm•nt of funds • c1yrn￿y••r
Balance at 6
April 2023
GalnBI 8alan¢o at 5
ILos5•91 Aprll 2024
In¢omg Eynditu
Unrestrlct8d funds
Ganera Funds- all fLThIs
1280,930
64.277
1158801
58.853
2.388.580
St•t•m•nt of funds . Fwior y•ar
Balance at
6 April 2022
Galnsl
Balance at
(LossBS) 5 April 2023
Income Expendthre
Unrgstrlct•d funds
General Funds- all fvrKIs
2.191,673
87,493
{64.8991
66.663
2.280.930
Analys1• of ngt amots b•t*wn funds
Analysis of not assets b•ts¥wn ￿nd0- Gurrnnt p•rfod
Unrnstrlctsd
funds
2024
Total
funds
2024
Fixed asset investments
Current ass81$
1.769,082
619.518
1.769.062
619.S18
T¢)lal
2.388,580
2.388.580
Page 13

THE E M S ABRAHAM CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENT8
FOR THE YEAR ENDED S APRIL 2024
Analysis of not a88•ts fu￿1& (contlnu•d)
Analy%ls of not assats b•tvM•n fvnds. prior p•riod
Total
funds
2023
lunds
2023
Fixed asset inve8tmer)ts
Current assets
2.040,209
240,721
2.040,209
240,721
T¢)tal
2,280,930
2.280.930
Page 14