BRIAN ABRAMS CHARITABLE TRUST istered Chari Number 275941 FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 202) BRIAN ABRAMS CHAIUTABLE TRUST TRUSTEES. REPORT The Trustees present their report for the year ended i l May ?025. The Brian Abrams Charitable Trusi is consiituied by Deed of Trust and is a regislered charity number 275941 and the addres5 for correspondence is 17 Alvaston Business Park, Middlewich Ro Nantwich. Inde endeni Exan]iner S. Glass . DJH Naniwich Limited 17 Alvaslon Business Park Middlewlch Road Nantwich CW5 6PF Bankers Barclays Bank PIC Barclays Wealth One Stanhope Gate Mayfair. London WIK IAF The charity trusiees at the date of this report are: Brian Abrams Arron Gabble David Gabble Marcus Gabbie There were no other Trustees in the year. When necessary additional TnJsle¢s are recruited from within the settlor"s family, and are instructed as to their responsibilities by the existin¢y Truslees. The aims of the charily are to assist, by donation. Tegisiered chariiies established in the United Kin(ydom, for the advallce￿ent of education, welfare and relief of povert).. particularl) aTnongsl those person5 of the Jewish faith. The Truste¢s do not ini'ite appeals. as the trust is fully committed uniil further notice. No grants are given to individuals. The Trust¢es have had regard to ihe guidance issued by the Charity, Commission on public b¢n¢f1t. The Trnstees have unrestricted pow'ers to invest the assets of the charity. The Trustees made donations to ?2 organisalions (20?4 21) dunno the year lotallints £J0580 (?024 £JOI 75}. The Trustees intend io continue with their wlicy on donations and anticipate that donations will continue at a similar level. The Trustees do n fund to provid retain a spe ific level of reseTr'es. but a balance is maintained in respect of the income rat months future granls. BAb tee) INDEPENDENT EXAMtNF.RS' REPORT TO THE TRUSTEES OF BRIAN ABRAMS CHARJTABLE TRUST I report to the trustees on my examination of ihe accounts of the Brian Abrams Charitable Trust for the year ended 31 May 2025, which are set out on pag¢s 3 to 5. This report is made solely to Ihe charity's trnstee5: as a body, in accordance ￿1th section 154 of the Charities Act 2011. My independent examincr's w'ork has been undertaken so thal I tnight state to the charity"s trustees those maiters l am requir¢d io stale to them in an independent examiner's report and for no other PUTpose. To th¢ fullest exlent permitted by laii,, I do nol accept or assume responsibility to anyone other than the charity.. the charity's mcmber5 as a body and the charity's trustees as a body lor my independent examiner's work, for ihis r¢port, or for the opinions I hai'e forn]ed. Res onsibilities and basis of re ort As the charity trustees of th¢ Trust you are responsible for ihe preparation of the accounts in a¢cordan¢e with the requiremenls of the Charities Aci 2011 ('the Act.). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out m}, examination I have followed all the applieable Directions given by the Charity Commission under Section 145(5Mb) of the Act. Inde endent examiner's statement I have completed my examination. I confirm that no material matters have come to my atlention in onnection with the examination giving me cause to believe that in any mafrrial respect= accounting records were not kept in respect of the Tnst as required by section 130 of ihe Act. or 2. the accounts do not accord with those records" or 3. th¢ accounts do not comply thith the applicable requirements concerning the form and content of accounts set out in th¢ Charities (Accounts and RerK)rts) Regulations 2008 other than any requiremenl that the accounts give a 'true and fair. ¥'iew which is not a matter considered as part of an independent examination. I have no con¢ems and have come across no other matters in connection with the examinalion to which attention should be drawn in this report in order lo enable a proper understanding of the accounts to be reached. S. Glass For and on behalf of DJH Nantwich Limited Accountants 17 Alvaston Business Park Middlewich Road Nantivich Cheshire CW5 6PF 31sk M4fcA lo2 BRIAN ABRAMS CHARITABLE TRUST RECEIPTS AND PA YMENTS ACCOUNT FOR THE YEAR ENTDED 31 MA Y 2025 INCOME FUND 20?5 2024 Income Receipts.. Income from listed securities Income from deposits Other income 4i142 1449 40718 497 Total receipts 44591 41215 Direct Charitable Expenditure: Grants to charilies 30)80 30175 Other expenditure Managemeni fee Accountancy charges 5434 5061 2640 8074 7701 Total payments 38654 37876 Net (payments)Ireceipts for the year 3339 Cash in ihe hands of investment managers and at bank at l June 2024 182446 179107 Cash in the hands of investment managers and at bank at 31 May 2025 18838) 182446 CAPITAL FUND Receipts Proceeds of disposal of investments 23424 59763 Payments Purchase of investments 81196 Net receiplsl(payments) (i229) (21433) Cash in the hands of inN'estmeDÉ managers and ai bat￿ at l June 1024 (57501) (36068) Cash in the hands ol investment managers and at bank at il May 20?) (62730) (i7501) ams rustee) Signed on behalf of the Trustees on /f-&S-3 K BRIAN AB114MS CHARITABLE TRUST STATEMENT OF ASSETS AND LIABILITIES AT J l MAY 2025 ?0?5 Income Fund 2024 Fund Fund Fund Monetary assets: Bank balances Cash at investment managers 1860?2 2361 {70756) 180577 (69761) 8026 1869 12260 188J83 (62730) 182446 {57501) Debtors Other assets: Inv¢stm¢nts 149958) 14661i6 Liabilities.. Accruals 3468 BRIAN ABRAMS CHARITABLE TRUST NOTES TO THE RECEIPTS AND PAYMENTS ACCOtrliT FOR THE YEAR ENDED 31 MAY 20?5 l. Accountin olicies Aecountin convention Accounts are prepared on the basis of receipts and payments together ivith a statement of assets and liabilities. Subject to this applicable accounting standards have been followed. Grants lo charities Grants are paid at the discretion of the Trustees. Funds The Trust mainlains two idenlifiable ￿ndS in order to allo￿ the capital assets of the Trnst lo ren]ain separately distinguishable from ihe day to da). incotne and expenditure olthe Trust. Investments Investments a￿ stated at their market value. Pavrnellts No remuneration or eX￿nSeS are paid io Trustees. There were no employees. Investments 2025 2024 Lisied investments 1499585 1466156 Investments at cosi 117i593 1173977