ALMSHOUSE AND AC•ED POOR'S CHARITY OF
ALFRF.D FIINEST BRICGS
REPORT AND FINANCIAL STATEMENTS
YEAR ENDED 9TH JUNE 2024
Charity Commission Reference Number 22&1L
WALTER DAWSON &SoN
CHARTERED AccouNTANTS & STATUTORY AUDITOR
I VALLEY COURT
OFF CANAL ROAD
BRADFORD
BDI 4SP

ALMS
ND AGED P
'S CHARITY
LFRED ERNF.ST BRIGGS
RI.:PORT AND FINANCIAL STATEMENTS
onten
Legal and Administrative InformAtion
ststement of Trust¢es' Responsibilitles
Report of th¢ Trustees
Independent Examinerfs Report
sts*ment of Financial Activities
Balanrx Sheet
Yotes to the Financial Ststements
8- 13.

ALMSHOUSE AND AGED POOR'S CHAIUTY OF ALFRED ERNEST BRIGGS
LEGAL AND ADMtNISTRATIVE INFORMATION
Chairman:
Mrs. J. Hardy
B T Hardy
Trustees.
Mrs J Hardy
G D Twentyman
C Haxby
Mrs G A Aiherton
Mr J.S.Ellis
Mrs L Ellis
Ii)de
endent Fxami
John Richard Hall FCA
Walter Dawson & Son
I Valley Court
Canal Road
Bradford BDI 4SP
ank
Barclay8 Bank PIC
Towngate
Wyke
Bradford
National Westminster Bank
PLC
7 Hustlergate
Bradford
licitors..
Gordons LLP
14 Piccadilly
Bradford
BDI 3LX
Investec Wealth & Investment Limited
Quayside House
Canal Wharf
L¢eds LSI15PU
West Cottage
210 Common Road
Low Moor
Bradford
BD12 OEL

ALMSHOUSE AND AGE
POOR'S CHARITY OF ALFRED ERNEST BRIGGS
STATEMENT OF TRUSTEE'S RESPONSIBILITIES
The charity Irustees arc responsible for preparing a trustees, report and financial statements in
a￿ordance with applicable law and United Kingdorn Accounting Standards includin¥ Financial
Rew)rting Siandard 102: The Financial ReJKYrtin8 Standard applicable in the UK {Unitcd Kingdom
Generally Accepted Accounting Practi¢¢).
The law appli¢abl¢ to charities in England and Wales requires the trustees to prepare financial
statements for each financial year which give a true and fair view of the stale of affairs of the charity
and of the income and expenditure of the charity for that period. In preparing ihese financial
slatemcnts, the trustees are required to:
(a)
select suitable accounting policies and th¢n apply them consistently.
(b)
observe thc methods and principles in the Chariti¢s SORP;
(c)
make judgements and estimates that &re reasonable and prudent.
(d)
state whether applicable accounling standards have been followed, Subject to any material
departureb disclosed and explained in the financial statements. and
(e)
prepare the fin8ncial statements on the going concern basis unless it is inappropriate lo
presume that the charity will conlinue in business.
The tru5te¢5 are responsible for maintaining proper accounting records that disclose wilh reasonable
accuracy at any lime the financial position of the charity and io enable them to ensure that the financial
stalements comply with the Charities Act 2011, the Chority (Accounls and Reports) Regulations 2008
and the provisions of the trusl deed. They are also responsible for safeguarding the assets of the
charity and hence for takin8 reasonable 5tep5 for the prevention and detection of fraud or other
irregularities.

ALMSHOUSE AND AGED POOR'S CHARITY or ALFRED ERNEST BRIGGS
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 9TH JUNE 2024
Th¢ trustees pres¢nt their annual rewrt and the financial stalernents of the charity lor the y¢ar ended 9th
June 2024.
The financial statements have been prepared in accordance with the charitys accounting policies and thc
charity's trust deed. the Charities A¢t 201 l and Accounting and Reporting by Charities: Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Rew)rting Standard applicable in the UK (FRS 102).
l. Siructure Governancc and Man
em
nl
The Charily is governed by the trustees who meet regularly and discuss the running of the Charity:
a) decisions are made and are delegated to one or more truslees to ensure th¢ outcome of the dccisions
arc taken forward.
b) some decisions are effected immediately, others are referred back for further trustees approval.
c) some day to day decisions are dele8ated to the chairman.
d) day to day Investment decisions are delegated to a small sub committee ol'two trustecs.
eclives and A
The objeccs of thc Charity ar¢ to administer the 12 Almshouses at Abb Scott Lane, Low Moor,
Bradford, which are for the benefit of person or persons not less than 55 years of age in ne¢d, who
were residcnl wiihin 11/2 miles of St Mark's Church. Low Moor and subject thereto for relicf as laid
down by the Charity's Scheme. When planning the ￿tivitIeS for the year, the trustees hAve considered
the commission'5 guidance on public benefit.
When planning the activities for the year, the trustees have ¢onsidered the Commission's guidance on
public benefit.
chievemen
forma
There have been no material changes in the activities of the Charity as defined by the object.
4. Inv
Similarly there have been no Changes in the investment policies during the year which are to maximise
the rate of return from Investments to ensure income is available to meet the objecl of the Charity.

LMSHO
E AND AGED POOR'S CHARITY OF ALFRED ERNEST BRIGG
RE
ORT OF THE TRUSTEES
FOR THE YEAR E
DED 9TH JUNE 2024
5. Financial Review
It is the p)licy of the Charity to maintain ihe level of reserves necessary to ensure ihe financial
commilments ofihe Charity can be achieved on a regular basis from the income produced by th¢
investments and other 50urces. The trustees will ensure as far as possible that the reserves are
m&inlained to achieve the object of the Charity.
The Extraordinary Res¢rve Fund will be maintained as laid down by the scheme and currently stands at
£15,872 (2023 £15,872) fees consider that the cufftnt overall level of reserves is adequate.
6.ma
r Risks
The trust¢es have examined the busines$ and oper&tion41 risks which the Charity may face and confirm
that systems are in place so thal the necessary steps can be taken to lessen these risks.
This report was approved authorised for issue by the trustees on 16th November 2024 and Signed
on their behalf by:
Mrs.JH rd
Trust

tNDEPENDENT EXAMINER'S Rf.PORT
TO THE TRUSTEES
LMSHOUSF. AND ACJED POOR'S CHARITY OF ALFRED ERNEST BRIGGS
OF
I rep)rt lo the trustees on my examination of the financial statements of the charity for the year ended
9th June 2024 which are set out on pages 8 to 13.
sibilities and B
sis of Re
ort
As the trustees of the charity you are Tcspollsible for the preparAtion of ihe financial statements in
accordance with the requir¢mcnts of the Charities Act 2011 ('the A¢1?,
I report in respecl of my ¢xamination of the charity's accounts carried out under Section 145 of the
201 l Act and in carrying out my examination I have followed all the applicable Dir¢¢tion$ givcn by
the Charity Commission under Section 145(5){b) of the 2011 Act.
ndent F.x
min
r's St iement
I have completed my examination. I can confirm ihal no material matters have come to my attenlion in
connection with the examination giving me cause to believe that in any material respecl..
(a) aGcountin8 records were not kept in respect of the charily required by Section 130 of the Act,. or
(b) Ihe financial stalements do not accord with those record5: or
(c) the financial siatements do not Comply with the applicable requi￿rnents concerningT the Forni and
content of Ihe financial statements set out in the Charitie5 (Accounts and Reports) Regulations
2008 other than any requirement thal the financial statements give a 'lrue and fair view, whi¢h is
not a matter considered as part of an independent cxamination.
I have no concerns and have come across no other matters in Connection with the examination to
which Atlention should be drawn in this report in order to enable a proper underslandin&y of the
financial statements to be reached.
John Richard Hall FCA
WALTER DAWSON & SON
ered Accountants
I Valley Court
Canal Road
Bradford
BDI 4SP
16th N
vemb r 2024

AL
SHOUSE AND AGED POOR'S CHARITY OF ALFRED ERNEST BRIGGS
STATEMENT OF FINANCIAI. AC'fiviTIES
FOR TFIE YEAR E
DED 9"rFI JUN
Extra-
ordinary
Repairs and
Rebuilding
Fund
Notes
Gen¢ral
Fund
Total
2024
Total
2023
COME
D ENDOWMEN'rs
Inve%tments
Charitable Activities
TOTAI. INCOMI.: AND
ENDOWMF.NTS
21,941
23,900
21,941
23,900
18,050
23,340
45,841
45,841
41,390
EXPENDITIJRf. ON..
Charitablc Activities
Other
I'O'I'AL EXPE.'NDIT
13,176
6,792
19,968
13,176
6,792
19,968
20,721
9,381
30,102
NF.T INCOMF, FI ,
ND I,()SS1.:S ON
25,873
25,873
11,288
Net Gains (Losses) on Invcsiments
22,360
22,360
NE'I" IN
'rFIF.R
OGNISED GAINS
48,233
48,233
(16,810)
NIS
AINS
Gains on Revaluation of Fixed Assets
NET MOVEMr.
48233
48,233
(16.810)
ONCI
TION OF FUNDS
Total Funds at 10th Jun¢ 2023
Totsl Funds at 9th June 2024
2 316 568
2,364,801
15,872
15,872
2.332,440
2,380,673
2,349,250
2,332,440
All incoming resources and r¢sources expended derive from continuing activities.

ALMSHOUSE AND AGLD POOR'S CHAIUTY OF ALFRED ERNEST BRIGGS
BALANCE SHE
' AT9TH JUNE 2024
024
2023
Notes
FIXED ASSETS
Tangible Assets
nveslment5
,607,502
542,922
2.150,424
1,607,502
532,500
2.140.002
12
CURRENT ASSETS
Cash a¢ Bank
232,099
232.099
194,095
194,095
IIEDI'foiis: Amounis Falling
Due Within One Year
1,850
(1,657)
NET CURRENT ASSETS
230,249
2,380.673
192,438
2,332,44U
TnTAI. ASSF.
LIABILITIES
.SS CURRFN
The Funds of the Charity:
15
15,872
15.872
NRES"fRI
p.1
General Funds
Revaluation Reserve
15
15
803,626
.561,175
755.393
1.561.175
2,364,801
2,380,673
2,316,568
2.332,440
The financial statements were approved and authorised for issue by the Trustees on 16th November
2024 and signed on their behalf by..
Mrs. J. Hard
Chairman

MSHOU
E AND AGED POOR'S CFIARITY or ALFRED ERNEST BRIGGS
NOTES I'O TI IF. FINANCIAL STATEMENT.
YEAR ENDF.D 91"FI JUNF. 2024
TAT
TORY
FORMA'fioN
Almshouse and Aged Poor's Charity of Alfred Eme5t Briggs is a charity domiciled in England and
Wales. registration number 238321. The principal place of business is The Almshouses ai Abb
Scott Lane, Low Moor. Bradford.
2, COMP
NC
NTING STANDARDS
The financial statements have been prepared in accordance with Accounting and Reporting by
Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in
accordance with the FinanLial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102) and the Charities Aci 2011.
NTI
po
Ici
The financial statements have been prepared under the historic&1 cost convention as mudified by the
revaluation of certain assets.
The prcsentation currency is sterling.
The particular accounting policies adopted ore as follows:
(a) Don
ns
cies and
iinilar Incom
Resources
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.
(b) Inve
mcnl Income a
dR ntalln
InLom¢ from investments and from rental income is included in the SOFA in the year in
which it is receivable
All expenditure is included on an annual basis and is recognised when there is a le881 or
constru¢tAve obligation to pay for expenditure. All costs have been directly attributed to one
of the functional categories of ￿sourceS expended in the SOFA. The charity is not re8iStered
for VAT ond accordingly expenditure is shown gross of irrecoverable VA T,

ALMSHOUSE AND AGED POOR'S CHARITY OF ALFRED ERNEST BRJGGS
NOTES TO THE FtNANCIAL STATEMENTS
YEAR ENDED 9TH JUNE 2024
3. ACCOUNT
NCJ POI,ICIF.S (continued)
(d) Tan
ible Fixe
Assets
The Almshouses are stated at an insurance valuation. The Almshouses are not depreciated as
the trustees consider this is a departure from Financial Reporting Standard No.102 and The
Charity (Accounts and ReF4)rts) Regulations necessary to give a true and fair vicw in ihe
financial statements, as the estima*d residual value of the freehold buildings excceds its
arrying value.
(e) Fund
ceountin
Funds held by ihe charity are either:
UnreJ'lri¢ledxLneralfynd,s' _ these are funds which can be used in accordancc wilh the
charithble objects at the discretion of the trustees.
.iignulgdfynds - these are funds s¢t aside by the Iru5tees out of unrestricted general
fund5 for specific future purposes or projec15.
ReslrictL￿df￿￿d& - these are funds that can only be used for particular restricted purposes
within the objecls of the charity. Restriclions arise when specified by thc donor or when
funds are raised for particulhr restricted purposes.
Furth¢r explanaiion of the nature and purposc of each fund is included in the nol¢s to the
financial statements.
(fj
nvestmenls
Quoted investments are includcd al market value at the balanc¢ shee¢ dale. The gain ()r loss
in the market valu¢ of investrnents during the y¢ar is shown in the charity'5 SOFA.
Unquoted invcstments are included at cost.
4. INV
STMENTS
Extra-
ordinary
Repairs and
Rebuilding
Fund
Total
2024
Total
2023
General Fund
Shares and tKJan Stock
Bank Interest
19,693
2,248
21,941
19,693
2,248
21,941
17,273
777
18,050

ALMSHOUSE AND AGED POOR'S CI-IARITY OF ALFRED F.RN
I'ES TO THL FINANCIAL STATEM
TS
YEAR ENDFD 9TH JIJNE 2024
T BRIGGS
5. C14ARITABLE ACTIVITIES
Extra-
ordinary
Repairs and
Rebuilding
Fund
Tot81
2024
Total
2023
General Fund
Tenants Contributions
23,900
23.900
23,900
23.900
23,340
23,340
6. CFI
ITAB
TIVIT
Extra-
ordinary
R¢pRirs and
Rebuilding
Fund
Total
2024
Totsl
2023
General Fund
Electricity
Insurance
Watcr & General Rates
Repairs and Maintenance
Gardening Expenditure
95
,593
3,058
3,280
5,150
13,176
95
1,593
3,058
3,280
5,150
13,176
79
1,358
2,225
11,904
5,155
20,721
7. OTHER COSTS
Extra-
ordinary
Repairs and
Rebuilding
Fund
Total
2024
Total
2023
General Fund
L¢gal and Scc,retarial
Accountsn¢y
Sundry Expenses
Investec Fees
472
,393
,029
3,898
6,792
472
1,393
1.029
3.898
6,792
979
1,124
495
6,783
9,381
io

AL
SHOUSF AND AGF.D POOR'S CI IARITY OF ALFRED ERNEST BRIGGS
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 9TH JLfNE 2024
TRUSTfES' REMUNF.RATION
TNstees received no remuneration but were reimbursed for their cxpenses in both years.
9. NET
NS ON INVE
TS
Extra-
ordinary
Repairs and
Rebuilding
Fund
Total
2024
Total
2023
General Fund
Nel Gain l (Loss) on Sale of
Investments
N¢t Gain / (Loss) on Inv¢strnents from
Change in Market Value
5,151
5,151
(2.345)
17,209
17.209
{ 26,152)
Capitalisation
399
10.
R Tl
2024
2023
This is slated after chargin8',
Accountant's Fee
,393
1,124
AN
IB
Fl
ET
Almshouses
Cost or Valua
At l Oth June 2023
Additions
Disposals
At 9th June 2024
1,607,502
1.607 502

AL
SHOUSE AND AGED POOR'S C14ARITY OF ALFRED ERNEST BRIGG
NOTES TO THE FINANCIAL STA'fEME
YEAR ENDEI) 9TI.I JUNE 2024
11. I'ANGIBLC ri
EDAS
.TS (continued)
In accordance with the provisions of the Charity (Accounts and Reports) Regulations. the trustees
havc considered the value of the Almshouses and have valued them at £1,606,000 based on ihe
latest insurance valuation. The Almshouses wer¢ revalued on 30th June 2020 at a value or
£1,606.000. If they have not been revalued they would have been included at a historical c05t of
£45.188. The surpluscs have been includ¢d in general reseryes as part of a revaluation reserve.
12. INV
STMF.N
All the investments are quoted investments listed on a recognised stock exchange. All the
investmcnts are held primarily to provide an invcstment return for the charity.
2024
2023
Market Value at l Oth June 2023
Additions at Cost
Disp)8als at Market Value
Capilalisalion
Net (iuinl Loss on Investments from Change in Market Value
Market Valu¢ at 9th June 2024
532,500
555,989
226,389
18,125
(233,176) (115,462)
17,209
542,922
(26,152
532,500
Hislorical Cost at 9th June 2024
513,824
493.925
13.
RF.DITORS'. Amounts Falling Due Within One Year
2024
2023
Accrua15 and Deferred Income
1,850
1,850
1,657
1,657
14. A
sis
BETWFE
NDS
General
Funds
Restricted
Funds
Total
Funds
Tangiblc Fixed Assets
Investments
Current As5¢ts
Current Liabililies
Net Assets at 9th June 2024
1,607,$02
542,922
216,227
(1.850
2.364.801
1,6Q7,502
542,922
232,099
1,850
2,380,673
15.872
15.872
12