REGlSfERED COMPANY NUMBER: 04013231 IEn¥land and Wales)
REGISTERED CHARITY NUMBER: 1093970
Report of the Trustees and
Unaudited Financial Statements
for the Year Ended 31 December 2023
for
BROOKS OF LIFE MINISTRIES INTERNATIONAL
LIMITED
Cobley Desborough
Chartered Certified Accountants
Chartered Tax Advisers
Art15ans' House
7 Queensbrid8e
Northampton
Northamptonshire
NN4 7BF

BROOKS OF LIFE MINISTRIES INTERNATIONAL
LIMITED
Contents of the Financial Statements
for the Year Ended 31 December 2023
Page
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
8 to 14

BROOKS OF LIFE MINISTRIES INTERNATIONAL
LIMITED IREGISTERED NUMBER: 04013231)
Report of the Trustees
for the Year Ended 31 December 2023
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present
their report with the financial statements of the charity for the year ended 31 December 2023. The
trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 (effective l January 2019).
Objectives and activities
Objective5 and aims
The mission of Brooks of Life Ministries International is to foster spiritual transformation, digging the wells
of revival, in strategic cities in the UK. all over Europe. Africa. America and other parts of the world as the
Lord lead5.
Our aim is to follow the example of our Lord Jesus Christ as recorded in (Luke 4.'43)"we must preach the
kingdom of God to other cities also. because for this purpose we have been sent
Thus its our commitment to penetrate and saturate major urban areas with the Gospel of the Kingdom and
so we believe in missions long term and short term.
Achievement and performance
Charitable activities
A wide variety of activities have been undertaken during the year in relation to the charities objects,
including prayer meetings, events and conferences and a bible school.
Financial review
Principal funding sources
Incoming resources in the year were £52,576 12022 £53,610). No incoming resources were related to
project restricted activities in either year.
A surplus of £3,315 was made in the year 12022 £4.254). At 31st December 2023 total reserves were
£12,256,12022 £8,941) of which £12,256 represented unrestricted funds12022 £8,941}.
Reserves policy
The Trustees have considered the level of unrestricted funds that it is appropriate for the charity to
maintain over the coming twelve months. It is not considered necessary to maintain a significant level of
reserves. since the charitable company has no operating lease or loan commitments. The current level of
reserves is therefore considered satisfactory.
Structure, governante and management
Governing document
Brooks of Life Ministries International Limited is governed by its Memorandum and Articles of Association
and was incorporated as a company limited by guarantee without share capital on 13 June 2oKJO. It was
registered as a charity on 30th September 2002.
Recruitment and appointment of new trustees
The directors/trustees are elected at the Annual General Meeting.
Related parties
All related party transactions have been disclosed elsewhere in the notes to the accounts.
Page I

BROOKS OF LIFE MINISTRIES INTERNATIONAL
LIMITED IREGISTERED NUMBER: 04013231)
Report of the Trustees
for the Year Ended 31 December 2023
Reference and administrative details
Registered Company number
04013231 (England and Wales)
Registered Charity number
1093970
Registered office
Artisans House
7 Queensbridge
Northampton
Northamptonshire
NN4 7BF
Trustees
Mr H Chipungu Director
Rev A M Goretti Minister of religion
Mr H G Thuo Music Producer
Mr T J Dewa Trustee
Company Secretary
Bishop A Njeri
Independent Examiner
Cobley Desborough
Chartered Certified Accountants
Chartered Tax Advisers
Artisans, House
7 Queensbridge
Northampton
Northamptonshire
NN4 7BF
Approved by order of the board of trustees on 23 September 2024 and signed on its behalf by:
Mr T J Dewa - Trustee
Page 2

Independent Examiner's Report to the Trustees of
Brooks of Life Ministries International
Limited
Independent examiner's report to the trustees of Brooks of Life Ministries International Limited I'the
Companv'l
I report to the charity trustees on my examination of the accounts of the Company for the year ended
31 December 2023.
Responsibilities and basis of report
As the charity's trustees of the Company land also its direttors for the purposes of company lawl you are
responsible for the preparation of the accounts in accordance with the requirements of the Companies Act
20061'the 2006 Act'l.
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of
the 2006 Act and are eligible for independent examination. I report in respect of my examination of your
charity's accounts as carried out under Section 145 of the Charities Act 2011 I'the 2011 Act'l. In carrying
out my examination I have followed the Dirertions given by the Charity Commission under Section 145151
Ibl of the 2011 Act.
Page 3

Independent Examiner's Report to the Trustees of
Brooks of Life Ministries International
Limited
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with
the examination giving me cause to believe:
accounting records were not kept in respect of the Company as required by Section 386 of the 2006
Act,. or
the accounts do not accord with those records- or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other
than any requirement that the accounts give a true and fair view which is not a matter considered as
part of an independent examination- or
the accounts have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities (applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland {FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the accounts to be
reached.
Mrj R Cobley
Cobley Desborough
Chartered Certified Accountants
Chartered Tax Advisers
Artisans, House
7 Queensbridge
Northampton
Northamptonshire
NN4 7BF
23 September 2024
Page 4

BROOKS OF LIFE MINISTRIES INTERNATIONAL
LIMITED
Statement of Financial Activities
for the Year Ended 31 December 2023
2023
Unrestricted
fund
2022
Total
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
52,571
53,609
Investment income
Total
52,576
53.610
EXPENDITURE ON
Charitable activities
General
49,261
49.356
NET INCOME
3.315
4.254
RECONCILIATION OF FUNDS
Total funds brought forward
8,941
4,687
TOTAL FUNDS CARRIED FORWARD
12,256
8,941
The notes forni part of these financial statements
Page 5

BROOKS OF LIFE MINISTRIES INTERNATIONAL
LIMITED IREGISTERED NUMBER: 04013231)
Balance Sheet
31 December 2023
2023
Unrestricted
fund
2022
Total
funds
Notes
FIXED ASSETS
Tangible assets
1,303
1,739
CURRENT ASSETS
Debtors
Cash at bank
14,800
4.800
14,800
4,258
19.600
19.058
CREDITORS
Amounts falling due within one year
{3,897 }
14.106)
NET CURRENT ASSETS
15.703
14.952
TOTAL ASSETS LESS CURRENT LIABILITIES
17,006
16,691
CREDITORS
Amounts falling due after more than one
year
{4,750}
17,750)
NET ASSETS
12,256
8,941
FUNDS
Unrestricted funds
li
12,256
8,941
TOTAL FUNDS
12,256
8,941
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006
for the year ended 31 December 2023.
The members have not required the company to obtain an audit of its financial statements for the year
ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.
The notes forni part of these financial statements
Page 6

BROOKS OF LIFE MINISTRIES INTERNATIONAL
LIMITED IREGISTERED NUMBER: 04013231)
Balance Sheet- continued
31 December 2023
The trustees acknowledge their responsibilities for
ensuring that the charitable company keeps accounting records that comply with Sections 386 and
387 of the Companies Act 2006 and
preparing financial statements which give a true and fair view of the state of affairs of the charitable
company as at the end of each financial year and of its surplus or deficit for each financial year in
accordance with the requirements of Sections 394 and 395 and which otherwise comply with the
requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the
charitable company.
Ibl
These financial statements have been prepared in accordance with the provisions applicable to charitable
companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on
23 September 2024 and were signed on its behalf by:
Mr T J Dewa - Trustee
The notes forni part of these financial statements
Page 7

BROOKS OF LIFE MINISTRIES INTERNATIONAL
LIMITED
Notes to the Financial Ststements
for the Year Ended 31 December 2023
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102,
have been prepared in accordance with the Charities SORP {FR5 1021 'Accounting and Reporting by
Charities: Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
1021 leffettive l January 20191,. Financial Reporting Standard 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial ststements
have been prepared under the historical cost convention.
Income
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.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure. it is probable that a transfer of economic benefits will be
required in settlement and the amount of the obligation can be measured reliably. Expenditure is
accounted for on an accruals basis and has been classified under headings that aggregate all cost
related to the category. Where costs cannot be directly attributed to particular headings they have
been allocated to activities on a basis consistent with the use of resources.
Tangible ftxed assets
Depreciation is provided at the following annual rates in order to write off each asset over its
estimated useful life.
Improvements to property
Plant and machinery
Fixtures and fittings
Motor vehicles
Office equipment
25% on reducing balance
25% on reducing balance
25% on reducing balance
25% on reducing balance
25% on reducing balance
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the
trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted
purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statements.
Page 8

BROOKS OF LIFE MINISTRIES INTERNATIONAL
LIMITED
Notes to the Financial Ststements- continued
for the Year Ended 31 December 2023
INVESTMENT INCOME
2023
2022
Deposit account interest
NET INCOME/{EXPENDITURE)
Net income/lexpenditurel is stated after chargingl{creditingl:
2023
2022
Depreciation - owned assets
436
585
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 December 2023 nor
for the year ended 310ecember 2022.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31 December 2023 nor for the year
ended 31 December 2022.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfiviTIES
Unrestricted
fund
INCOME AND ENDOWMENTS FROM
Donations and legacies
53,609
Investment income
Total
53,610
EXPENDITURE ON
Charitable activities
General
49,356
NET INCOME
4,254
RECONCILIATION OF FUNDS
Total funds brought forward
4,687
Page 9

BROOKS OF LIFE MINISTRIES INTERNATIONAL
LIMITED
Notes to the Financial Ststements- continued
for the Year Ended 31 December 2023
COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfiviTIES- continued
Unrestricted
fund
TOTAL FUNDS CARRIED FORWARD
8,941
TANGIBLE FIXED ASSErs
Improvements
to
Fixtures
and
fittings
Plant and
machinery
property
Cost
At l January 2023 and
31 December 2023
45,726
21.345
7,868
Depreciation
At l January 2023
Charge for year
44,912
204
20.947
100
7,662
52
At 31 December 2023
45,116
21.047
7,714
Net book value
At 31 December 2023
610
298
154
At 31 December 2022
814
398
206
Motor
vehicles
Office
equipment
Tot315
Cost
At l January 2023 and
31 December 2023
2,450
9,941
87,330
Depreciation
At lJanuary 2023
Charge for year
2,373
19
9,697
61
85,591
436
At 31 December 2023
2.392
9,758
86,027
Net book value
At 31 December 2023
58
183
1,303
At 31 December 2022
77
244
1,739
Page 10

BROOKS OF LIFE MINISTRIES INTERNATIONAL
LIMITED
Notes to the Financial Ststements- continued
for the Year Ended 31 December 2023
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Other debtors
14,800
14,800
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Bank loans and overdrafts (see note 101
Social security and other taxes
Other creditors & accruals
3,000
727
379
519
378
3,897
4,106
CREDITORS: AMOUNTS FALLING DUE AFfER MORE THAN ONE YEAR
2023
2022
Bank loans (see note 101
4.750
7,750
io.
LOANS
An analysis of the maturity of loans is given below-
2023
2022
Amounts falling due within one year on demand:
Bank loans
3,000
3,000
Amounts falling between one and two years:
Bank loans- 1-2 years
3,000
3,000
Amounts falling due between two and five years:
Bank loans- 2-5 years
1,750
4,750
Page 11

BROOKS OF LIFE MINISTRIES INTERNATIONAL
LIMITED
Notes to the Financial Ststements- continued
for the Year Ended 31 December 2023
ii.
MOVEMENT IN FUNDS
Net
movement
in funds
At
31/12123
At 111123
Unrestricted fvnds
General fund
8,941
3,315
12,256
TOTAL FUNDS
8,941
3,315
12,256
Net movement in funds, included in the above are as follows-
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
52,576
149,261)
3,315
TOTAL FUNDS
52,576
(49,261)
3,315
Comparatives for movement in funds
Net
movement
in funds
At
31112122
At 111122
Unrestricted funds
General fund
4,687
4,254
8,941
TOTAL FUNDS
4,687
4,254
8,941
Page 12

BROOKS OF LIFE MINISTRIES INTERNATIONAL
LIMITED
Notes to the Financial Ststements- continued
for the Year Ended 31 December 2023
ii.
MOVEMENT IN FUNDS- continued
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted fund5
General fund
53,610
149,356)
4,254
TOTAL FUNDS
53,610
149,356)
4,254
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
in funds
At
31112123
At 111122
Unrestricted funds
General fund
4.687
7,569
12,256
TOTAL FUNDS
4.687
7,569
12,256
A current year 12 months and prior year 12 months combined net movement in funds, included in
the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted fund5
General fund
106,186
198,617)
7,569
TOTAL FUNDS
106,186
198,617)
7,569
Page 13

BROOKS OF LIFE MINISTRIES INTERNATIONAL
LIMITED
Notes to the Financial Ststements- continued
for the Year Ended 31 December 2023
12.
RELATED PARTY DISCLOSURES
There were no related party transactions forthe year ended 31 December 2023.
Page 14