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2021-05-31-accounts

BRADFORD TRADESMEN’S HOMES

Trustees’ Annual Report & Financial Statements 2021

Registered Charity No. 224389

Lily Croft Heaton Road Bradford BD8 8QY

'IFJil'_ Hquses 16-24 above - Hous 7-15

BRADFORD TRADESMEN’S HOMES

A Short History

The charity known as the Bradford Tradesmen's Homes was inaugurated in the year 1865. The object of its Founders was to erect and maintain at least 30 dwelling houses for elderly tradesmen and others, who had at one time occupied a good position in society but through financial reverses in life were no longer able to support themselves by their own resources.

An excellent site was purchased at Lily Croft, Manningham, and in September 1867 the foundation stone was laid by Sir Titus Salt, Bart., who gave the munificent sum of 2,000 guineas and this, with other donations, enabled the original design of three blocks and the Chapel to be completed, at the cost of £15,272. In addition, in 1867, the building which houses the office and administrator’s accommodation was built by Miss Rawson of Nydd Hall in memory of her father Benjamin Rawson, Lord of the Manor of Bradford. During 1877 and 1878 a fourth block of thirteen houses was erected by Mrs Eliza Wright in memory of her husband, the late Mr Isaac Wright and their son, the late Mr Henry Wright, at

the cost of £5,209. Mr Cockshott Wright also gave £1,000, the interest on which was to be used to keep in repair the thirteen houses built by his mother. In May 1997, the charity known as The William Armitage Pearce Homes merged with The Bradford Tradesmen’s Homes and their three bungalows at Lily Croft became part of the Bradford Tradesmen’s Homes making a total of 47 dwellings plus the Chapel.

The estate is approached by a tree lined drive leading from Heaton Road. The houses enclose a quadrangle, containing lawns and flower beds divided by carriage drives, with a small garden in front of each house. The Chapel, with seating accommodation for three

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hundred people, is in the centre of the northern block; it has been enriched by beautiful stained-glass windows to the memories of the late Sir Titus Salt, Bart., Messrs. Henry Harris, Benjamin Briggs Popplewell, James Rhodes, Thomas Buck, Isaac Wright and Henry Brown. The tower clock was installed in 1897 by Mrs James Drummond in memory of her husband. Subsequently through the generosity of Mr Kenneth Whitehead, for many years a member of the committee, the clock was converted to electrical movement.

A renovation scheme started in 1935 but interrupted during the war years, continued within the limits of financial constraints until its completion in 1966. By this time the old outside WCs had been demolished and each house now had the benefit of every-day amenities such as electric light, new kitchen ranges, hot and cold running water, wash basins, baths and inside WC.

Between 1968 and 1969 the Chapel and twenty-eight houses required some extensive work to eradicate both wet and dry rot and sadly, other amenity improvements envisaged by the Committee had to be postponed. It would be a further seventeen years before modern bathrooms

and kitchens were finally installed in all houses. By this time the ongoing costs of repairs, maintenance and necessary improvements had escalated beyond the limited resources available to the Trust. Consequently, a landmark decision was taken at an Extraordinary General Meeting held on 3[rd] March 1971 when it was resolved that as a condition of occupancy the Residents would be required to pay a weekly sum towards the cost of maintaining the Homes and the essential services. It was resolved that a Weekly Maintenance Levy would be introduced with effect from 6[th] June 1971 at the initial rate of £1.50 per week for each house, to be reviewed annually. It was also agreed that an emergency repair fund be established.

Between 1981 and 1986 the 43 houses were refurbished. Bathrooms, modern kitchens and gas central heating/hot water systems were installed in all houses. Outside, the chimneys and roofs were rebuilt, the external stonework cleaned, and buildings were damp proofed. The cost, which exceeded

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£860,000, was mainly funded by a Housing Improvement Grant. In 1988/89 improvements were made to the Chapel by adding a kitchen and cloakrooms and installing new heating and lighting systems. On 28th February 1989 the refurbished Chapel was officially opened by Sir Anthony Salt, the great, great grandson of Sir Titus.

In 1997, the Chapel tower and Clock which had deteriorated over the years needed restoration. During the restoration a bell was discovered in the upper chamber of the tower and this too was restored to full working order. A plaque has been placed in the Chapel to mark this memorable occasion and as a tribute to Mr Peter Foottit for his excellent work in restoring the Tower and The Clock.

In September 2018 the trustees and administrator organised a special garden party for all the residents, family and friends to help them celebrate 150 successful years of The Bradford Tradesmen’s Homes, something that was a huge success and thoroughly enjoyed by all.

THE BRADFORD TRADESMEN'S HOMES Report of the Trustees for the year ending 31[st] May 2021

Legal, Administrative and Governance Information

Registered Charity Name Bradford Tradesmen’s Homes Registered Office Lily Croft, Heaton Road, Bradford Telephone BD8 8QY Email 01274 543022 admin.bth@btconnect.com Charity Commission Registration Number 224389 Scheme Governor The Lord Mayor of Bradford The Body of Trustees Mr C. W. D. Sutcliffe O.B.E. Mr M. Sweeney D.L. (Chairman) Miss B. Craig Mr P. T. Smith (ceased) Mrs J. F. Carter Mr I. M. Underwood Trust Administrator Mr D. D. Broughton Investment Sub- Mr D. Sutcliffe (Chairman) Committee Mr D. D. Broughton Miss B. Craig Mrs J. F. Carter

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Barclays Bank plc Investec Wealth & Investment Bankers Limited Investment Advisers Daniel Dufton, Chartered Independent Examiner Accountant

Structure, Governance and Management

Bradford Tradesmen’s Homes (the Charity) is an unincorporated charity governed in accordance with a Charity Commission Scheme dated 18[th] June 1997 as amended by a Charity Commission Scheme of 18[th] December 2014. The Charity is under the control of voluntary Trustees and the day-to-day administration is carried out by the Trust Administrator.

Objects and activities for the public benefit

The Charity’s main activity is the provision of almshouse accommodation for eligible elderly persons. The eligibility criteria are defined in the governing scheme. The buildings are maintained in good repair and condition, providing a decent standard of housing for the residents and the Chapel is used as a community hall for their use, where various social functions are held for the benefit of residents, their families and friends. The Charity has enabled 60-70 residents to live independently in low-cost housing with facilities for social activity, thereby helping to relieve the strain on public sector housing stock. The Trustees have referred to the Charity Commission’s guidance on public benefit and have complied with the duty in section 17(5) of the Charities Act 2011.

Achievements and Performance

The Charity’s principal objective is to provide decent homes for eligible persons at a cost which is significantly below open market rents for similar properties. We estimate that the maintenance contribution payable by our residents is approximately 70% to 75% of the rent charged for similar properties on the open market and this has enabled 60-70 residents to continue to live independently. The Charity endeavours to maintain full occupancy of its almshouses as far as possible, despite the work programme and the inevitable turnover of incoming and outgoing residents. This year we managed to achieve an occupancy level of 90.84% (2020: 89.08%). The Charity’s almshouses are predominantly Grade II listed buildings. These present challenges when considering improvements, renovations, repairs and maintenance. We have an ongoing programme of works which will result in all houses having new bathrooms, kitchens and upgraded central heating systems when complete. The project is approximately 75% complete at the date of this report.

4

Appointment & Induction of Trustees

The body of Trustees consists of not less than five and not more than ten competent persons who through residence, occupation or employment, or otherwise have special knowledge of the City of Bradford. Trustees are appointed for a term of five years by the Trustees at a special meeting. Any competent Trustee may be reappointed. Induction and training are achieved by meetings and discussions with Trustees and by the provision of appropriate documentation. New Trustees may be sought by advertising, word of mouth or recommendation and selection is a matter for the existing Trustees. There are no nominated Trustees.

Accounting and Reporting Responsibilities

Charity law requires that the Trustees prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity at the year end and of its incoming resources and resources expended during that year. In preparing those financial statements the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time, the financial position of the Charity and to enable them to ensure that the financial statements comply with the relevant legislation. They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the Charity, to prevent and detect fraud and other irregularities.

Risk Review

The Trustees have assessed the risks faced by the Charity and this is reviewed on a regular basis. The Trustees confirm that procedures are in place to help minimise those risks.

Reserves policy

The Charity pursues a policy which endeavours to maintain unrestricted funds, which are the free reserves of the Charity, at a level that provides adequate cover for the routine cost of

5

management, administration, support costs, cyclical maintenance and day to day repairs and to provide for future major expenditure of an extraordinary nature. At this year end the General Reserve was £497,781 (2020: £392,907) Designated Reserves were £683,654 (2020: £615,786) and Permanent Endowment was £290,076 (2020: £286,684).

Investment policy

Investment strategy is set by the Trustees and monitored on a regular basis by the sub-committee and the investment managers under a discretionary management agreement. Consideration is given to income requirements, capital growth, risk and the investment managers’ view of the market prospects in the medium to long term.

Plans for the Future

The Charity plans to maintain its programme of renovations to improve the quality of housing it offers, providing decent homes for eligible persons at modest cost on an ongoing basis. There are currently no plans for expansion.

Financial Review

The Trust is funded predominantly by residents’ maintenance contributions and investment income. It also enjoys a certain amount of income from donations etc. This year has seen a recovery in the market value of our investments. We continue to monitor, review and make appropriate changes to the investments in response to market conditions and our strategy for both income and medium to long term capital growth.

Expenditure on maintenance and repairs remained at a high level, continuing our programme of replacing old central heating systems and refitting bathrooms and kitchens. This expenditure will continue until all the houses have been updated. In addition, the usual day to day business of general repairs and maintenance continues.

From the Financial Statements on page 8 & 9, the summarised position is as follows:

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Chairman’s Annual Report

For the year ending 31[st] May 2021

I am pleased to report that during the past year, we have managed to survive the challenge of Covid, largely due to the measures taken to reduce the impact on residents by Darron supported by the Bradford Tradesmen’s Homes committee.

The gardens are looking better than ever due to the work put in by Vicky, Terry and Inca, who make an excellent team.

We also welcome the latter as residents on site. I thank all three on behalf of the trustees.

There have been other challenges, which have been and are being managed by Darron with advice from the trustees.

We were very shocked and saddened to hear of the death of our Vice Chairman, Trevor Smith in September.

His energy, enthusiasm, and proximity to BTH, resulted in a major and unique contribution, which will be very difficult to replace. He will be greatly missed by residents and trustees alike.

This will be my last report as Chairman, as I will now be handing over to Ian Underwood, who will I know, make an excellent contribution in this position.

I have much enjoyed my time with BTH over the years and have greatly appreciated the ready and willing support from all trustees.

Finally, may I thank Darron for his energetic and conscientious contribution to the administration of BTH, which I know is very much appreciated by every resident and all the trustees.

7

The Trustees Annual Report was approved by the Trustees on 3[rd] November 2021 and signed on their behalf by:

David Sutcliffe (Chairman)

8

INDEPENDENT EXAMINERS REPORT To the Trustees of THE BRADFORD TRADESMEN’S HOMES

I report on the accounts of the Trust for the year ended 31[st] May 2021 which are set out on the following pages.

Respective responsibilities of Trustees and Examiner

The Charity’s Trustees are responsible for the preparation of accounts. The Charity’s Trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is appropriate.

It is my responsibility to

Basis of Independent Examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as Trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts represent a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent Examiner’s statement

In connection with my examination, no material matters have come to my attention:

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 130 of the Charities Act and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act,

have not been met; or

9

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Daniel Dufton Chartered Accountant (Regulated by the ICAEW)

Whitesides, Lister House, Lister Hill, Horsforth, Leeds LS18 5AZ 3[rd] November 2021

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BRADFORD TRADES)IEN'S HO)IES Statemewt o( Fwa•¢ial.4rtiiities for the lear to 31st 2021 $tyttme￿t •lFiNwial Trtat .4¢tiTities For the lear Fmd CMF a EPS 15 450 194,5LI 9.177 6.775 I87,￿5 194.44 7J63 1.401 3.692 ••7.4S9 Totil ?lJl79 7J&l V•1 219th PaL5mg Chan14bltx¢tlfd Totttl l.543 115.9W 40.9)! 4•.W 549 181968 9 1879J• •05,rn •7.lJ6 67 131.1P) (18,735) 150 1931 )?.6)0 16.616 4W4 IIJS21 (4491 41.711 21ffj&J Tr￿lferS beni'een 62Dd5 T•til IP•l 41.711 Disposal of th1.èsttt￿i$ ReFahuiion of mi'estmeDts 2JfKI (746) 55 3!.980 31.10? l.lJ96 134.!481 IOW4 33W ¥179 l•Jf. 185.iJ3 (13JiJi Re¢o4¢UbtloD •f FuAdi: Ttst￿ bJnds B h-d 391907 370979 294,808 286,684 1295378 IJ08,691 497,781 J•Jrn 29&m6 iJWii 1•95J78 ' Pern)￿1 FLwd. SeeNo¢t 14 li

BRADFORD TRADESTrIENIS HO￿IEs Balance Sheet as at 31$111a1 2021 Trrtal As li JlsiJli. ?V.I Fmd CMF * EFF 20YJ Flxtd.4ssets Twbie.455er5 IDI.￿¢Ments it I'the 11 Totaltsed autts io 701.5)9 •lll q•9 101,579 419.110 JI.673 )J.917 97J4", 1.lJ4Jl7 196.159 419Jl• J8073 J?JJ87 •99m6 IJ35W6 Im8J88 C¥vrttti.4sseti 12 9,05• tl,432 IJ8 ?73 188.426 147J•5 199WI it B￿kth T•txlC•rreDt Agsots 72279 65594 Lt8s Currtil Llabllltlés Failm8 the￿i[h￿ l ye 13 78171 196JJ T•tl ye1￿ 4r.ni J4987 299m6 IA80.411 1•95J78 Tkt ttytsdi •(tht Ch•rlry: JV.917 J•0979 •94JO8 •86M4 1•VJ78 IJO8ml lQl.8"4 3i.6g8 497.781 J44I67 3JJ87 99A76 1,480111 1•9qJ78 Nti Ifoi'emenf m the )-t•r T•txlFullds Cthtd 2021 alld syd OD ￿Sbeh￿b1-. D S¥trilffe ICWrtwil DD BMuht•• 12

BRADFORD TRADESMEN’S HOMES NOTES (forming part of the fi nancial statements)

1. Accounting policies

These financial statements have been prepared in accordance with applicable accounting standards, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice (FRS102) (The SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). The Charity has embraced the flexibility offered by clause 4.12 and clauses 4.22 to 4.26 of The SORP in the presentation of the financial statements and notes. The Charity is a public benefit entity. The following accounting policies are applied consistently in dealing with items which are considered material in relation to the Charity’s financial statements.

Accounting convention

The financial statements are prepared under the historical cost convention except that freehold property is stated at 1913 valuation plus subsequent improvements at cost, less grants and amounts written off.

Going concern

There are no material uncertainties about the Charity’s ability to continue. Income in the recent past has covered all expenditure incurred within a year. There is no indication that this income will not continue in the future. Additionally, there are sufficient reserves to continue for over a year without any income. Some expenditure, particularly on refurbishments, is discretionary in the short term, and could be deferred should the financial need to do so arise.

Social Housing grants

The Social Housing Grant received was used to finance property improvements. The cost of the properties has been reduced by the amount of grant received.

Business Review

This organisation is a charity, registration number 224389 registered in England with the Charity Commission for England and Wales. The principal address of the Charity is:

The Bradford Tradesmen’s Homes, Lily Croft, Heaton Road, Bradford BD8 8QY.

The Charity’s operations and activities consist of providing almshouse accommodation at affordable cost to elderly eligible persons, thereby enabling them to continue enjoying independent living for as long as they are able.

Depreciation and asset valuation

Freehold land and buildings

The properties are stated at 1913 valuation plus improvements at cost. They can only be used as almshouses in furtherance of the Charity’s objects, so the Trustees do not consider it appropriate that they be shown at open market value. As the Trustees consider the remaining useful life of

13

the properties to be a minimum of 100 years, no depreciation is provided on the building costs within the financial statements.

Other fixed assets

Other tangible fixed assets are stated at cost. Depreciation is calculated to write off the cost as follows:

Office equipment; Security installations; Digital reception system; Garden Machinery - 25% per annum on cost.

BRADFORD TRADESMEN’S HOMES NOTES (forming part of the fi nancial statements)

Cash at bank and in hand

Cash at bank and in hand includes cash held on deposit only.

Designated Reserves : Cyclical Maintenance Fund (CMF) & Extraordinary Repair Fund (ERF)

The CMF and the ERF are held in a mixture of cash and stock market investments which can be converted to cash as and when required. The cash element is maintained at a level which is adequate to meet short term expenditure and to avoid the sale of investments at inopportune moments. Income from investments representing the CMF and ERF is credited to each fund when received. Each year, these funds also receive a transfer of income from the general fund equal to not less than the minimum annual sums recommended by the Almshouse Association. In previous years it was incorrectly stated that these recommended amounts were provided by the Charity Commission.

Cyclical Maintenance Fund (CMF)

This reserve was established in May 1976 and reflects the charity’s responsibility to maintain its properties in good condition in accordance with a planned programme of work.

Extraordinary Repair Fund (ERF)

This reserve was established in June 1971, alongside the introduction of a weekly maintenance contribution from the residents. This reserve provides funds for major repair expenditure that may be required from time to time that is unlikely to attract grant aid.

Restricted funds

The Permanent Endowment fund represents the only restricted fund. This consists of freehold properties (almshouses) and land at 1913 value, plus Legacies which are invested for a mixture of income and capital growth. The income from the investments is available to the Trustees for the maintenance of the properties. Capital gains and losses must be retained within the fund.

Income

Income from investments is credited to its respective fund when received and consists of dividends and interest.

14

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably.

Legacies & endowments

Legacies are credited to revenue when received and used at the Trustees’ discretion.

Endowments are invested for income in accordance with their terms and the income is used at the Trustees’ discretion.

Expenditure

Expenditure is accounted for on an accruals basis and includes any related value added tax.

Pension cost

The Trust has a defined contribution auto enrolment pension scheme. Contributions payable to the pension scheme are charged as an expense in the period to they relate.

Support costs

Support costs are allocated to activities as follows: Support costs are allocated in their entirety to the costs of charitable activities.

BRADFORD TRADESMEN’S HOMES NOTES (forming part of the fi nancial statements)

Related party transactions

£300 of donations were received without conditions throughout the year from trustees of Bradford Tradesmen’s Homes.

Independent Examiner

The Independent Examiners have not undertaken any work for the charity other than the independent examination.

Investments

All investments are valued at market value at the balance sheet date. Any changes in value in the year are reported in the Statement of Financial Activities and historical costs are disclosed separately by way of a note. Realised gains / losses are calculated as the difference between sale proceeds and the market value at the beginning of the period of account. Unrealised gains / losses represent the annual movement in portfolio values in the year.

Prepayments and accrued income

Prepayments are recognised when the associated payment has been made, until the associated goods or services have been received.

Accrued income is recognised as the charity becomes entitled to it and is measured at fair value.

Creditors and provisions for liabilities

Creditors and provisions are recognised where there is a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be

15

measured or estimated reliably. Creditors and provisions are recognised at their settlement amount after allowing for any trade discounts due.

16

BRADFORD TRADESMEN’S HOMES NOTES (forming part of the fi nancial statements)

2. Maintenance contributions
The trust collected maintenance contributions
from 45 houses
Maximum gross contributions
Less voids
Net contributions received
3. Staf numbers and costs
The staf costs were as follows:
Salaries and wages
Social security costs
Employer’s pension contribution
2021
£
214,2
38
(19,69
6)
194,5
42
2021
£
59,70
9
1,241
1,339
62,28
9
2021
£
214,2
38
(19,69
6)
194,5
42
2021
£
59,70
9
1,241
1,339
62,28
9
2020
£
207,89
9
(20,895
)
187,00
4
2020
£
70,374
2,774
1,557
62,28
9
74,705

The average number of employees in the year was 2 (2020: 3).

No employees received emoluments in excess of £60,000.

No Trustees received any remuneration or expenses payments.

Staff costs, including pension contributions, are allocated to charitable activities within the Unrestricted General Fund.

The key management personnel of the Charity are the Trust Administrator and the Groundsman/Gardener who are required under the terms of their employment to occupy on-site living accommodation provided by the charity. The value of benefit associated with the provision of this accommodation for the years is £13,441 in total for 2021 (2020: £13,177) and is considered to be part of their remuneration.

4. Investment
Income
**[ ** Unrestricted Funds Unrestricted Funds ] Perma
nent
Tot
al
Tot
al
Reve [ Designated ] Endow For For
nue Funds mnt
Acco C
ER
(Note 202 202
unt MF
F
14) 1 0

17

UK Stock
Exchange
Fixed interest
income
Dividend income
Interest on cash
deposits
Totals
£
1,945
7,907
25
9,87
7
£
1,0
31
6,3
32
-
7,3
63
£
1,82
5
6,57
6
-
8,40
1
£
-
-
-
-
£
4,8
01
20,
815
25
25,
641
£
5,4
34
24,
306
247
29,
987

BRADFORD TRADESMEN’S HOMES NOTES (forming part of the fi nancial statements)

5. Analysis of
Expenses
[
Unrestricted Funds
]
Reven
ue
[
Endowment
]
Accoun
t
CMF
ERF
Cost of Raising
Funds
£
£
£
Investment
management
1,792
1,54
3
2,080
Permnt
Total
Endowm
t
For
Note
14
2021
£
£
549
5,964
Total
For
2020
£
5,651

6. Charitable Activities Costs

Provision of
Almshouses
Direct
Costs
£
171,54
1
Grant
Funding
of
Activities
£
5,300
Support
Costs
£
5,127
Total
For
2021
£
181,9
68
Total
For
2020
£
200,16
6

7. Direct Costs of Charitable Activities

2021 2020 £ £ 62,28 74,70

Staff costs (Note 3)

18

Repairs & maintenance
Upkeep of grounds
Rates & water
Insurance
Gas & electricity
Printing Stationery Publication
Telephone & postage
Other expenses
Total
9
58,69
6
12,96
5
18,80
0
8,862
7,827
121
1,350
631
171,5
41
5
75,91
9
3,646
15,89
2
8,554
10,74
0
51
1,551
10
191,0
68

8. Grants Payable

The total grants paid to individuals during the year was as follows:

202 2020
1
£ £
Other Grants 5,30 4,80
0 0

Grants to individuals are made in order to further our charitable objectives, supporting the beneficiaries of the charity. These are a small gift at Christmas in order to ease the pressures which people can face during this period. No individual received more than £100.

BRADFORD TRADESMEN’S HOMES NOTES (forming part of the fi nancial statements)

9. Support Costs

Independ
ent
Examiner
Professio
nal fees
Advertisi
ng
Managem
ent
£
Governa
nce
Costs
£
2021
£
1,826
487
2,814
2020
£
1,780
480
2,038
- 1,826
- 487
2,814 -

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Provision of 2,814 2,313 5,127 4,298 almshous es

The Charity spent £28,025 on refurbishing two vacant properties (2020: £38,510 on three vacant properties) prior to re-occupation. This ranged from new central heating systems, refitting bathrooms and redecorating throughout. The work done ensures that the properties are brought to a decent, modern standard and will not require further work other than incidental repairs and maintenance for many years.

10. Tangible
Assets:
Freehold land &
buildings
Ofice equipment
Security
installations
Digital reception
system
Garden equipment
Total
Cost or
Valuati
on bf
£
1,175,7
87
16,325
91,076
22,406
1,250
1,306,8
44
Less
Social
Housing
Grant
£
( 959,631 )
-
-
-
-
(959,631 )
Less
Depre
-
ciatio
n
£
( 14,62
7 )
( 16,32
5 )
( 91,07
6 )
( 22,40
6 )
(1,250 )
(145,6
84
)
Net
Book
Value
2021
201,529
-
-
-
-
201,529
Net Book
Value
2020
201,529
-
-
-
-
201,529

20

BRADFORD TRADESMEN’S HOMES NOTES (forming part of the fi nancial statements)

11. UK & Other
Investments
Market value 1st June
2020
Less disposals
Additions at cost
Gain / (Loss) on
revaluation
Market Value 31st
May 2021
Investments at Cost
Analysis: Listed
investments
Fixed interest
Other investments
Total
[ Unrestricted Funds
]
Revenue
CMF*
ERF
£
£
£
268,503
231,331
311,68
4
( 27,881 )
( 15,227)
( 38,96
3 )
23,337
19,234
23,366
55,400
32,98
0
31,10
2
319,389
268,3
18
327,18
9
263,987
233,94
7
297,47
6
57,434
40,067
56,878
261,956
228,25
1
270,31
1
319,390
268,3
18
327,18
9*
[ Unrestricted Funds
]
Revenue
CMF*
ERF
£
£
£
268,503
231,331
311,68
4
( 27,881 )
( 15,227)
( 38,96
3 )
23,337
19,234
23,366
55,400
32,98
0
31,10
2
319,389
268,3
18
327,18
9
263,987
233,94
7
297,47
6
57,434
40,067
56,878
261,956
228,25
1
270,31
1
319,390
268,3
18
327,18
9*
Permn
t
Endw
mt
£
82,304
Total
2021
£
893,82
2
( 38,96
3 )
- ( 82,07
1
)
23,366
31,10
2
327,18
9
297,47
6
56,878
270,31
1
327,18
9
15,167
12,91
4
110,38
5
97,479
26,424
83,961
110,38
5
81,174
132,3
96
1,025,
281
892,88
9
180,80
3
844,47
9
1025,2
82

21

----- Start of picture text -----
Asset AllocationAsset
Alternative Allocation
UK Property Assets 9.75% 9.82%
4.64%
UK Fixed
International
Far East & Interest
Australasian Equities Japanese 6.10%
8.72%
Equities Equities
4.32%4.73% Overseas
Fixed
Interest
North 30.75%
American
European
Equities UK Equities
4.27%Equities 5.76%
11.16%
----- End of picture text -----

12. Debtors due within
1 year
Accounts receivable
Prepayments
2021
£
3,885
5,167
9,052
2020
£
2,960
8,472
11,432

13. Creditors due within 1 year

Trade creditors
Accrued expenses
717
1943
2,660
977
1,891
2,868

14. Permanent Endowment Fund

£
Freehold Property at 1913 value, plus improvements at cost, 201,5
less grants. 29
Original Transfer Value 24,38
Shuttleworth Hall Endowment (2000) 4

22

Ellis Smethurst Endowment
Original Transfer Value
(2006)
Capital gains / (losses) & retained income to 31stMay 2020
Capital gains / (losses) & retained income for the year to 31st
May 2021
Total Permanent Endowment as at 31st May 2021
15. List of legacies, grants and donations
2021
£
Fred Towler Trust
4,000
Brecks Property Ltd
100
Residents’ Social Committee
550
Mr David Sutclife
300
ShareGift
2,500
7,450
24,13
4
250,0
47
36,
637
12,39
2
299,0
76
2020
£
6,000
100
675
-
-
6,775

23

Pictures indicating the interior of a typical almshouse at the Bradford Tradesmen’s

24