ALMSHOUSE AND AGED POOR'S CHARITY OF
ALTrRbD LRNLST BKtGGS
REPORT AND FINANCIAL STATEMENTS
YEAR ENDED 9TH JUNE 2023
Charity Commission Referon¢e Numbcr 238321
WALTER DAWSON &SoN
CHARTERED ACCOVNTANTS & STATuroRy AUDITOR
1 Valley Court
Off Canal Road
Bradford
BD14SP

AiMSHOUSE AND AGED POOR'S CHARITY OF ALFRED ERNEST BRIGGS
REPORT AND FINANCIAL STATEMENTS
Legal and Administrativc Infomtstion
Statement of Trustees, Respon8ibili¢ies
Report of the Trnstees
tndependent Examinees Report
Statement of Financial Activities
Balance Sheet
Note5 to the Financial Statements
8-13.

ALMSHOUSE AND AGED POOR'S CHARrrY OF ALFRED ERNEST BRIGGS
LEGAL AND ADMtNISTRATIVE INFORMATION
Chairman..
Mrs. J. Hardy
Clerk..
B T Hardy
Trustees:
Mrs J Hardy
G D Twent￿an
C Haxby
Mrs G A Atherton
Mr J.S.Ellis
Mrs L Ellis
Mrs V Symons
Inde
endent F.xamin
John Richard Hall FCA
Walter Dawson & Son
I Valley Court
Canal Road
Bradford BDI 4SP
Bank
Barclays Bank PIC
Town¥ate
Wyke
Bradford
National Westminster Bank
PLC
7 Hustlergate
Bradford
olicito
Gordons LLP
14 Piccadilly
Bradford
BDI 3LX
Inv
Investec Wealth & Investmcnt Limited
Quayside House
Canal Wharf
I£ed8 LSI 15PU
istered Office:
West Cottage
210 Common Road
Low Moor
Bradford
BD12 OEL

ALMSHOUSE AND AGED POOR'S CHARITY OF ALFRED ERNEST BRIGGS
STATEMENT OF TRUSTEE'S RESPONSIBILITIES
The charity trustees are responsible for preparing a tNstecs' report and financial statemen15 in
accordance with applicable law and United Kin8dom A¢¢ounting Standards including Financial
Reporting Standard 102: The Financial Reporting Standard applicable in the UK (United Kingdom
Generally Accepted A￿OUnting Practice).
The law applicable to charities in England and Wales requires the trustees to prepare financial
stalements for each financial year which give a true and fair view of the state of affairs of the charity
and of the income and expenditure of the charity for that period. In preparing these financial
stalement8, the trustees are required to..
(a)
select suitable accounting policies and then apply them consistently*
(b)
observe the methods and principles in the Charities SORP.
(c)
make judgements and estimates ihat are reasonable and prudent,
(d)
state whether applicable accounling Standards have been followed. subject to any material
departures disclosed and explained in the financial statements. and
(e)
prepare the financial statements on the going concern basis unless it ks inappropriate to
presume tha¢ the charity will continue in business.
The trusl¢es ar¢ rcspon8ibl¢ for maintaining propcr accounting records that disclose with rcasonable
accuracy at any time the financial position of the charity and to enable them to ensure that the financial
statcmcnts comply with the Charities Act 2011, the Charity (Account8 and Reports) Rcgulations 2008
and the provisions of the trust deed. They are also responsible for safeguarding the assets of the
ch￿lty and heDce for taking reasonable steps for the Prevention and detection of fraud or oiher
irregularilies.

ALMSHOUSE AND AGED POOR'S CHARITY OF ALFRED ERNEST BRIGGS
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 9TH JUNE 2023
The tru5tee5 present their annual report and the financi￿ statements uf the charity for Ihe year ended 9th
June 2023.
Thc financial statements havc becn prLPArcd in a¢cordan¢¢ with thc charity'.% ac¢ounting polici¢s and the
harills trubt deed, the Charities Act 201 l and Accounting and Rcporting by Charities.. Stalemcnl of
Recommended Practice applicable to charities preparing their accounts in accordance wilh the Financial
Reporting Standard applicable in the UK (FRS 102).
l. Struclurc Govcmancc and Mana
cment
The Charity is governed by the tru¥tecs who meei regularly &nd discuss the running of the Charity..
a) deoisions are made and are delegated to one or more trustees to ensure the outcome ol'the decisions
are taken forward.
b) som¢ dccisions are effecl¢d immcdiately, othcrs ar¢ r¢f¢rr¢d back for fvrthcr trustccs approval.
c) some day to day decisions are delegated to the chairn]an.
d) day to day Investment decisions are delegaled to a small Sub committee of two trustees.
2. Ob ectives aiid A.tivitic
The objects of the Charity are to adrninister the 12 Almshouses at Abb Scott Lane, Low Moor,
Bradford, which are for the benefit of pcrson or p¢rsons not l¢ss than 55 years of age in nced, who
wwe rcsidcnt within I 1/1 miles of St Mark's Chur¢h, Low Moor and subject thercto for rclicf as laid
down by the Charit15 Scheme. When planning thc activitie5 for the year, the trustees have considered
the commission's guidan¢¢ on publi¢ benefit.
When planning the activities for the year. the trnstees have considered the Commission's guidance on
public benefit.
3. Achievements and Perfornw]ce
There have been no material ch￿ge$ in the activities of the Charity as defined by the obje¢t.
4. Inveslmenl Polic
Similarly there have been no changes in the investment policies during the year which are to maxirnise
the rate of return from Investments to ensure income is available to meet the object of the Charity.

ALMSHOUSE AND AGED POOR'S CHARITY OF ALFRED ERNEST BRIGGS
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 9TH JUNE 2023
5. Financial Review
It 15 the policy of the Chartty to maintain the level of reserves necessary to ensure the financial
commitments. of the Charity cl￿ be achieved on a regular basi5 from the income produced by the
inveslrnents and other sources. The trustees will ensure as far as possible that the reserves are
maintained to achieve the object of the Charity.
The Extraordinary Reserve Fund will be maintained as laid down by the scheme and currently stands at
£15,872 (2022 .. £15,872) fccs considcr that thc currcnt ovcrall l¢vcl of rcscrvcs is ad¢quat¢.
6.ma
or Risks
The trnstees have examined the business and opernlional risks which the Charity may face and confirni
that systems are in placc $0 ihat Ihc ncccssary stcps can be taken to lessen thcsc risks.
This report was approved and authorised for issue by the truslees on 16th November 2023 and signed
on thcir bchalf by..
Mrs. J.Hard

INDEPENDENT EXAMtNER'S REPORT
TO THE TRUSTEES
OF ALMSHOUSE AND AGED POOR'S CHA￿Ty OF ALFRED ERNEST BRIGGS
I report to the truslees on my examination of the financial statements of the charity for the year ended
9th June 2023 which are set out on pagcs 8 to 13.
Res
onsibilities and Basis of Re
ort
As the tNstees of the charity you are responsible for the preparation of the financial statements in
accordance with the requirements of the Charities Act 2011 ('the Act,).
I report in resp¢ct of my exarnination of the chariws accounts Ca￿lcd out under Section 145 of the
2011 Act and in carying out my examination I have followed all the applicable Directions givcn by
the Charity Commission under Section 145(5)(b) of the 2011 Act.
Inde
'nd nl Examin
tatement
I have completed my exarnination. I can confirn) that no material matter8 have come to my attention in
connection with the examin&tion giving me cause to believe that in any material respect.,
(a) accounting records were not kept in respecl of the charity required by Section 130 of the Act,. or
(b) thc financial statements do not accord with Ihosc rccords. or
(C) the financial slateinents do not comply with the applicable requirements concerning th¢ forni and
coiilent of the financial statements set oul in the Cliarilies {ALcounls and Reporls) Regulations
2008 other than any requirement that the financial statements give a 'true and fair view, whi¢h is
not a matter considered as part of an independent examination.
I have no concerns and have Come across no other matters in connection with the examination to
which attention should bc drawn in this report in order to enable a proper underslanding of thc
financial Slatements to be reached.
John Richard Hall FCA
WALTER DAWSON & SON
ed Acco
I Valley Court
Canal Road
Bradford
BDI 4SP
ntant
16thN
r 2023

ALMSHOUSE AND AGED POOR'S CHARrrY OF ALFRED ERNEST BRIGGS
STATEMENT OF FINAN
IALA
TIVITIES
R THE YEAR ENDED 9TH JLfNE 2023
Extra-
ordinary
Repairs and
Rcbuilding
Fund
Notes
Gencral
Fund
Total
2023
Total
2022
COME AND ENDOWMENTS
FROM:
Investments
Charitablc Activities
TOTAL INCOME AND
ENDOWMENTS
18,050
23.340
18,050
23.340
15,873
22.620
41.390
41.390
38,493
EXPENDITURE
Charitable Activities
Other
TOTAL EXPENDIT
20,721
9.381
30,102
20,721
9,381
30,102
16,327
6,001
22,328
NET INCOME BEF
ANDL
SSES ON
INVE
TMENT
RE
11,288
11,288
16,165
Net (LLisses) on Investments
28,098
28,098
11,920
NET tNCOME BEFOR
THE
NI
ED
AtN
(16,810)
(16,810)
4,245
OTHER RE
NISED GAtN
Gains on Revaluation of Fixed Assets
NET MOVEM
(16,810)
(16,810)
4,245
CILIATION OF FUND
Total Funds at 10th June 2022
TolAI Funds at 9th June 2023
2,333,378
2,316,568
15,872
15,872
2,349,250
2.332,440
2,345,005
2.349,250
All incoming resources and resources exp¢nd¢d d¢riv¢ from continuing activities.

ALMSHOUSE AND AGED POOR'S CHARITY OF ALFRED ERNEST BRIGGS
BALANCE SHEET AS AT 9TH JUNE 2023
2023
2022
Notes
FtXED ASSETS
Tangible Assets
Investments
1,607.502
532,500
2,140,002
1.607.502
555,989
2,163.491
12
CURRENT ASSETS
Cash at Bank
194,095
194,095
187,474
187.474
CRF.I)ITORS: Amounts Falling
Due Within One Year
1,657
1,715
NET CURIiENT ASSETS
192.438
2,332,440
1115.759
2.349,250
TOT AL ASSETS LESS CURRENT
LIABILITIE
The Funds of the Charity..
RESTRICTED
OMEF
15,872
15.872
UNRESTRICTED FUNDS
General Funds
Revaluation Reserve
15
15
755,393
,561 175
772,203
1,561,175
2,316,568
2,332,440
2,333,378
2,349,250
The financial statements were approved and authorised for issue by the Trustees on 16th November
2023 and sismed on their behalf by..
Mrs. J. Hard
Chairn]an

ALMSHOUSE AND AGED POOR'S CHAIUTY OF ALFRED ERNEST BRtGGS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 9TH JUNE 2023
I. STATUTORY tNFORMATION
Almshouse and Aged Poor's Charity of Alfred Ernest Briggs is a Gharity domiclled in England and
Wales, registration number 238321. The principal place of business is The Almshous¢s at Abb
Scott Lane. Low Moor, Bradford.
2. COMPLIANCE WITH ACCOUNTtNG STANDARDS
The tinancial statements have been prepared in accordance with Accounting and Reporting by
Charities: St8t¥m¢nl of Rccommended PractiGe applicable to charities preparing th¢ir acLuunts in
a¢¢ordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102) and IhL Charilics Act 2011.
3. ACCOUNTtNG POLICIES
The financial Statcmcnls have been prcparcd undcr thc historical cost convention as modificd by the
revalugtion of certain assets.
The presentation currency is sterlin8.
The particular accounting policies adopted are as follows:
{a) Doiialiont> Le
cies
il r Incomiii
Resou
Donations, legacies and similar incoming resources are included in the year in which they are
receivable, which is when the charity becomes entitled to the resource.
ce
(b) Inveslinenl Inc
me and Rental Incom
Income from investments and from rental incomc is included in the SOFA in the year in
which il is fLc¢ivable
enditure
All cxpcnditure is included on an annual basis and is r¢cognised when Ihere is a legal or
nslructive obligation to pay for expenditure. All costs have been directly attributed to one
of the functional categories of resources expended in the SOFA. The charity is not registered
for VAT and ac¢ordingly expenditure is shown gross of irrecoverable VAT.

ALMSHOUSE AND AGED POOR'S CHARITY OF ALFRED ERNEST BRIGGS
NOTES TO THE FINANCIAL STATEMENrs
YEAR ENDED 9TH JUNE 2023
3. ACCOUNTING POLICIES (continued)
(d) Tati
ible Fixed Assets
The Almshouses are stated at an insurance valuation. The Almshouses are not depreciated as
the trnstees consider this 15 a departure from Finim¢iAI Reporting Standard No.102 and The
Charity (Accounts and Reports) Regulations necessary to give a truc and fair view in the
f￿￿ncI&l statements, as the estimated residuaj valuc of thc freehold buildings CKc¢cd5 ils
c4rryinB value.
(e) Fund Accountin
Fuud5 hcld by thc charity are either:
Unreslric¢ed generalfunds - these are funds which can be us¢d in accordance with the
charitable objects at the discretion of the tNstees.
Designatedfunds- these are funds set aside by the I￿stee$ out of unrestricted 8eneral
funds for specific ￿tUre pU￿OSeS or proje¢ts,
Reslricledfunds - these are funds that can only bc used for particular reslri¢ted purposes
within the objects of the charity. Restrictions arise when specified by the donor or when
funds are raised for parlicular restricted purposes.
Further explanaiion of the na¢ure And puryyose of ea¢h fund 18 included in the notes lo the
financial siatements.
(fj Investments
Quotcd invcstm¢nts are included at market value at the balance shcct datc. The gain or loss
in the market value of invet>tments during Ihc year is shown in the charitys SOFA.
Unquoted investments arc included at cost.
4. INVESTMENTS
Extra-
ordinary
Rcpairs and
Rebuilding
Fund
Total
2023
Tot&1
2022
General Fund
Shares and Loan Stock
Bank Interest
17,273
777
18,050
17.273
777
18,050
15.845
28
15,873

ALMSHOUSE AND AGED POOR'S CHAIUTY OF ALFRED ERNEST BRIGGS
NOTES TO THE FtNANCL4L STATEMENTS
YEAR ENDED 9TH JUNE 2023
5. CHAIUTABLE ACTIVITIES
Extra-
ordinary
Repairs and
Rebuilding
Fund
Total
2023
Total
2022
General Fund
Tenants Contributions
23,340
23,340
23,340
23,340
22,620
22,620
6. CHARITABLE ACTIVITIES
Extra-
ordinary
Repairs and
Rebuilding
Fund
Total
2023
Total
2022
General Fund
Electricity
Insurance
Water Rates
Repairs and Maintenance
Loss on sale of Equipment
Gardening Expcnditure
79
1,358
2,225
11,904
79
1,358
2,225
11.904
167
1,247
1,975
7,363
600
4.975
16,327
5,155
20,721
5.155
20.721
THER COSTS
Extru-
ordinary
Repairs and
Rebuilding
Fund
Total
2023
Total
2022
General Fund
Legal and Secretarial
Accountancy
Sundry Expenses
Investec Fccs
979
1,124
495
6.783
9,381
979
1,124
495
6.783
9.381
1,894
1,170
269
2,668
6,001
io

ALMSHOUSE AND AGED POOR'S CHARITY OF ALFRED ERNEST BIUGGS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 9TH JUNE 2023
8. TRUSTEES, RE
RATION
Trustees received no remuneration but were reimbursed for their expenses in both years.
9. NET GAtNS ON INVESTMENTS
Extra-
ordinary
Repairs and
Rcbuilding
Fund
Total
2023
Total
2022
Gcncral Fund
Net Gain l (Loss) on Sale of
Investments
Net Gain l (Loss) on Investments from
Change in Market Value
(2,345)
(2,345)
381
(26.152)
(26,152)
(12,301)
Capitalisation
399
28,098)
399
28.098
10. NET INCOMEI
EXPENDI
2023
2022
This 18 ststed after Charging:
Accountant's Fee
.124
1,170
11. TAN
IBLE F
Almshouses
C05t or Valuation:
At 10th June 2022
Additions
Disposals
At 9th June 2023
1,607,502
1,607,502
li

ALMSHOUSE AND AGED POOR'S CHARITY OF ALFRED ERNEST BRIGGS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 9TH JUNE 2023
I I. TANGIBLF. FIXED ASSETS (continued)
In accordance with Ihe provisions of the Charity (Accounts and Reports) Regulations, the trustees
hav¢ considered the value of the Almshouges and httve valued them at £1,606,000 based on the
latest insurance valuation. The Almshouses were revalued on 30th June 2020 at a value of
£1,606.000. If they havc not been revalued thcy would have been includcd at a historical cosl of
£45,188. The surpluses hav¢ bccn included in gcncral rcserves as part of a revaluation rescrvc.
12.
STMENTS
All the investments are quoted investments lisled on a recognised stock exchange. All the
investments are held primarily to provide Y¢n investment return for th¢ charity.
2023
2022
Market Value at lthh June 2022
Additiony #t Cost
Disposals ai Market Value
Capitalisalion
Nel Gainl Loss on Tnveslments from Change in Market Value
Markci Value at 9th Junu 2023
555,989
585,785
118,125
103,463
(115,462) (120,9511)
26,152
532,500
(12,301
555,9119
Historical Cost at 9th June 2023
505,728
493,925
REDIT
13. ￿￿.. Amounts Fallin¥ Due Wilhin Onc Ycar
2023
2022
Accruals and Defetred Incorne
,657
,657
1,715
1,715
14. ANALY
T ASSETS BETW
General
Funds
Restricted
Funds
Total
Funds
Tangible Fixed Assets
Investments
Current Assets
Current Liab7lities
Nct Assets at 9th June 2023
1,607,502
532,5(X)
178,223
1,657
2,316,568
1.607,502
532,500
194.095
1,657
2 332 440
15,872
15.872
12