2024-12-31-accounts

----- Start of picture text -----
Sf peat
----- End of picture text -----

Uganda River of Life Ministries

UGANDA RIVER OF LIFE MINISTRIES

Charity No. 1110595

Report of the Trustees and Unaudited Financial Statements For the year ended 31 December 2024

© UROLM Proprietary and Confidential Information Reg. Charity in England & Wales No. 1110595 Reg. Address 97 The Avenue, Mortimer Common, Reading, RG7 3RB w: www.riveroflifeuganda.org e: [e-mail]

Page 1 of 11

UGANDA RIVER OF LIFE MINISTRIES Report of the Trustees For the year ended 31 December 2024

Contents

Report of the Trustees	3 to 7
Independent Examiner's Report to the Trustees	8
Statement of Receipts & Payments	9
Statement of Assets & Liabilities	9
Notes to the Financial Statements	10 - 11

© UROLM Proprietary and Confidential Information Reg. Charity in England & Wales No. 1110595 Reg. Address 97 The Avenue, Mortimer Common, Reading, RG7 3RB w: www.riveroflifeuganda.org e: [e-mail]

Page 2 of 11

UGANDA RIVER OF LIFE MINISTRIES Report of the Trustees For the year ended 31 December 2024

Uganda River of Life Ministries Trustees Report 2024

1. Preamble

Uganda River of Life Ministries (UROLM) is a Charitable Trust. The Governing Document is a Deed dated 28[th] June 2005, as amended by Deeds of Variation on 1[st] July 2013 & 2[nd] June 2016.

The Trustees meet at least twice a year. The Trust does not have an office.

Correspondence address is 97 The Avenue, Mortimer Common, Reading, RG7 3RB. Web site: www.riveroflifeuganda.org, Email: [e-mail]

Our Bankers are: HSBC Bank plc, 20-21 Electric Parade, George Lane, South Woodford, London E18 2LX

Our Accounts are independently examined by Nigel Rivers, 3 Battlemead Close, Maidenheead, SL6 8LB

2. Trustees

The Trustees for the period January to December 2024 were: Robert Davies (Chair of Trustees), Margaret Poulter, Maria Warren New Trustees are identified and appointed by the existing Trustees.

3. Summary of objects as set out in the governing document

1. To advance the Christian faith.

2. To relieve persons who are in conditions of need or hardship.

UROLM receives funds from UK donors for the support of River of Life Church (ROLC), Masaka, Uganda, a separately constituted and registered Ugandan church and NGO.

These funds are used to –

1. Spread the gospel and teachings of Jesus Christ.

2. Provide spiritual and material assistance for those in need in the congregation and locality; in particular through Community Outreach, Training and Discipleship, and Prayer and Healing Programmes. The most significant Projects within these Programmes in terms of scope and impact are:

3. 1) Community Outreach – meeting the spiritual and material needs of the most vulnerable within Nyendo, Masaka

4. 2) Kitovu Hospital Neonatal Unit: funding the staffing and ongoing costs of running a Neonatal Unit caring for up to 30 babies a month.

5. 3) The White Eagle Project: providing emergency residential, resettlement and community-based care of up to 30 orphan and vulnerable children, with a particular focus on children who have suffered abuse and neglect.

6. 4) ROL Leadership Academy: providing post-O Level education, mentoring and training schemes for young people from Masaka.

7. 5) Synergy Sports Strategy: uses sport to help young people realise their full potential through training, discipleship and mentoring.

8. 6) Masaka Prayer Mountain: developing a prayer centre on a c.25-acre site just outside Masaka Municipality, Uganda.

9. 7) Mission: the promotion of cross-cultural mission trips, both short and long-term.

4. The main activities of UROLM

• Fundraising for the work of River of Life Church (ROLC)

• Mobilising spiritual and material support by implementing a Communications Strategy

• Overseeing the River of Life Missionary Programmes, which facilitates short and long-term visits to River of Life Church in Uganda from the UK.

• Ensuring UROLM is following all good governance guidance, and conforming to best practise in its fundraising and communications.

© UROLM Proprietary and Confidential Information

Reg. Charity in England & Wales No. 1110595 Reg. Address 97 The Avenue, Mortimer Common, Reading, RG7 3RB

w: www.riveroflifeuganda.org e: [e-mail]

Page 3 of 11

UGANDA RIVER OF LIFE MINISTRIES Report of the Trustees For the year ended 31 December 2024

Although River of Life Church (Uganda) is fully responsible for its own strategic and operational decisions, advice is sought, and given, by UROLM Trustees for the effective running of River of Life Church. Mary Kibaya (the founder of River of Life Church) and Rob Davies, are members of the Board of River of Life Church, Uganda, whilst Margaret Poulter visits River of Life Church Uganda annually, as travel restrictions permit.

5. Chairman’s Report – Rob Davies

2024 saw UROLM raise £40,221 for the work of River of Life Church in Uganda. 99% of our expenditure of £61,421 was spent on Charitable Activities. Raising this amount of money represents a wonderful achievement, and the Trustees wish to thank and appreciate all the volunteers, supporters and friends of the wider River of Life family for making it possible. We particularly remember with gratitude our former Treasurer, Ian Drake, who left UROLM a substantial legacy in 2021, helped the work of River of Life Church significantly.

Governance

The Trustees met on four occasions via Zoom to review our financial position; plan and implement strategies for Fundraising, Communications, Mission and Governance; identify and mitigate for any areas of risk. They have also met regularly with the Board of River of Life Church over the period. 2024 saw us review our AML and ABC policies and pass our Safeguarding Review with HSBC Bank.

Fundraising

Our fundraising has continued to focus on Individuals, Events, Church & School Partnerships, and Trusts. We are indebted to the generosity of a number of long-term supporters who continue to sponsor children and young people, give extra when the need is greater, and wholeheartedly support the vision and mission of UROLM in its support of the work of ROLC.

The trustees would like to extend their profound appreciation to everyone who has supported the work of River of Life Church financially, and are humbled by the level of sacrificial giving they have seen.

Communications

Our main form of communication throughout 2024 was through our Facebook Page, and through updates to regular supporters of the White Eagle Project with Manager's & School Reports, handwritten letters and photos for each sponsor. Unfortunately, our website is yet to be rebuilt.

Mission

We continued to support our Long-term Mission partners, Lisa Meadows and Sarah Beale, both of whom have moved on to new ministries.

6. The work of River of Life Church

River of Life Church is a registered Ugandan Company, No. 58534. The Directors are Mary Kibaya, David Nyongesa, Emily Ojambo, Stephen Kazibwe and Rob Davies. As founder, Mary Kibaya acts as the key contact point between the two organisations, and throughout the period was able to take an active role in the Board of Directors and other activities of the church via Zoom, Whatsapp and other online tools.

The ROLC Board continued to send monthly statements of expenditure under budgeted headings and has sent us audited accounts for 2024. The Trustees remain highly confident in the operational capacity and financial management of the ROLC Team.

Community Outreach Programmes

ROLC’s Community Outreach programme includes weekly visits to the Hospital and Prison, and support to the Kitovu NeoNatal Unit. The main aim of these programmes is to address the immediate and pressing spiritual and material needs of the community.

1) Community Outreach Hospital Ministry made regular visits to Masaka District Referral Hospital, to pray for the sick and to give out fruit, soap and other personal items.

© UROLM Proprietary and Confidential Information

Reg. Charity in England & Wales No. 1110595 Reg. Address 97 The Avenue, Mortimer Common, Reading, RG7 3RB w: www.riveroflifeuganda.org e: [e-mail]

Page 4 of 11

UGANDA RIVER OF LIFE MINISTRIES Report of the Trustees For the year ended 31 December 2024

2) Kitovu Hospital Neonatal Unit Ministry funds 5 nurses and the development of the Neonatal Unit at Kitovu Hospital, Masaka. In 2024 we were able to provide extra equipment for the unit, which continues to support up to 30 premature babies each month.

Training and Discipleship Programme

Three programmes under Training and Discipleship continued in 2024. Overall responsibility for this department rests with Director Emily Ojambo. The main aim of these programmes is to realise real and lasting transformation in people’s lives and their communities.

1) White Eagle Project (WEP) . The WEP provides temporary residential care for severely at-risk children, and community-based care for at-risk children. It does this through (i) supporting Education, (ii) intensive Mentoring, (iii) supporting Health, (iv) promoting a Safe and Secure Home environment and (v) Resettlement and Rehabilitation.

2) Discipleship Groups : ROLC has 6 different discipleship groups, these include: Youth Group, The Amazing Generation (young adults group), Marrieds, Women of Honour, Schools Ministry and Children’s Church. Each group provides a forum for peer-led discipleship and training.

3) ROL Leadership Academy raises up young leaders from Masaka through Leadership Training and Education Bursaries and also gives an opportunity to White Eagle children who show leadership potential to continue their education.

Prayer and Healing Programme

The main activity in 2024 was regular Prayer and Worship meetings on Masaka Prayer Mountain. Efforts continued in the courts and with the Presidential Task Force to resolve the ongoing illegal occupation of about 1/3 of the land. Despite winning the cases in court, the defendants appealed and the case is still pending.

Operations and Mission

The ROLC Finance Team continued to operate robust financial reporting, cash control mechanisms, requisition and approval processes, budget reporting, and expenditure reporting. Monthly receipts under budgetary headings were supplied to UROLM, together with audited accounts for 2023. In addition to the funds we are able to send them, ROLC raised 56m/= (approx. £12k) through Tithes & Offerings and the Church Farm.

The ROLC Farm progressed well under the stewardship of the Farm Manager, with a large plantation of Eucalyptus being established.

The Church plants in Bujja, a village about 3 miles from Nyendo, and Misaali continued to grow.

7. The Future

2025 will again see us need to strengthen our UK Team to meet the challenges of fundraising for the continued excellent work of River of Life Church.

Over the last 4 years we have been able to send funds to River of Life Church in excess of our income due to the large legacy received in 2021. This level of expenditure as expected, this level of expenditure has now needed to reduce to match income by the end of 2024. A pending large Gift Aid claim will replenish our Unrestricted Funds in 2025.

Increasing the number of core, regular supporters, financial and prayer, is critical for the continued development of UROLM, whilst accessing Trusts and Grants for eligible ministries such as the White Eagle Project and the Leadership Academy is crucial to ensure their ongoing success.

Particular thanks must be expressed to all our donors and friends. Without their support ROLC would be unable to have the impact that it has.

Rob Davies, UROLM Chairman, 29[th] September 2025

© UROLM Proprietary and Confidential Information

Reg. Charity in England & Wales No. 1110595 Reg. Address 97 The Avenue, Mortimer Common, Reading, RG7 3RB w: www.riveroflifeuganda.org e: [e-mail]

Page 5 of 11

UGANDA RIVER OF LIFE MINISTRIES Report of the Trustees For the year ended 31 December 2024

THIS PAGE IS BLANK

© UROLM Proprietary and Confidential Information Reg. Charity in England & Wales No. 1110595 Reg. Address 97 The Avenue, Mortimer Common, Reading, RG7 3RB w: www.riveroflifeuganda.org e: [e-mail]

Page 6 of 11

UGANDA RIVER OF LIFE MINISTRIES Report of the Trustees For the year ended 31 December 2024

OBJECTIVES AND ACTIVITIES

Objectives and aims

The trustees have considered the Charity Commission’s guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.

REFERENCE AND ADMINISTRATIVE INFORMATION

Name of Charity UGANDA RIVER OF LIFE MINISTRIES Charity registration number 1110595 Principal address 97 THE AVENUE MORTIMER COMMON READING RG7 3RB

Trustees

The trustees and officers serving during the year and since the year end were as follows:

Mrs Maria Warren Ms Margaret Joan Poulter Mr Robert Davies Independent examiners: Nigel Rivers 3 Battlemead Close Maidenhead SL6 8LB Bankers: HSBC Bank Plc 29-21 Electric Parade George Lane, South Woodford London E18 2LX

Approved by the Board of Trustees and signed on its behalf by

Robert Davies ........................................................................... Mr Robert Davies, Trustee 30th October 2025 Date ...................................................................

© UROLM Proprietary and Confidential Information Reg. Charity in England & Wales No. 1110595 Reg. Address 97 The Avenue, Mortimer Common, Reading, RG7 3RB

w: www.riveroflifeuganda.org e: [e-mail]

Page 7 of 11

UGANDA RIVER OF LIFE MINISTRIES Report of the Trustees For the year ended 31 December 2024

Independent Examiners Report to the Trustees

I report to the trustees on my examination of the accounts of the charity for the year ended 31 December 2023.

Responsibilities and basis of report

As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiners 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 that in any material respect:

1. Accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

2. The accounts do not accord with those records; or

3. The accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Nigel Rivers ........................................................................... Nigel Rivers 3 Battlemead Close Maidenhead SL6 8LB

29th October 2025 Date ________

© UROLM Proprietary and Confidential Information Reg. Charity in England & Wales No. 1110595 Reg. Address 97 The Avenue, Mortimer Common, Reading, RG7 3RB w: www.riveroflifeuganda.org e: [e-mail]

Page 8 of 11

UGANDA RIVER OF LIFE MINISTRIES

ANNUAL ACCOUNTS for the Year ended 31st December, 2024

STATEMENT OF RECEIPTS AND PAYMENTS

			FUNDS 2024		TOTAL
					FUNDS
	Notes	Unrestricted	Restricted	Total	2023
RECEIPTS :		£	£	£	£
Voluntary Receipts	2a	4,763	35,458	40,221	55,787
TOTAL RECEIPTS		4,763	35,458	40,221	55,787
PAYMENTS :
Charitable Activities	3a	28,870	32,552	61,421	85,069
Raising Funds	3b	347	0	347	1,185
TOTAL PAYMENTS		29,217	32,552	61,768	86,254
NET INCOMING/(OUTGOING)	RESOURCES	-24,453	2,906	-21,547	-30,467
Fund Transfers				0	0
Balances Brought Forward		25,066	6,322	31,388	61,855
BALANCES CARRIED FORWARD		613	9,228	9,841	31,388
	STATEMENT OF ASSETS AND LIABILITIES

HSBC Current Account HSBC Deposit Account CASH FUNDS ASSETS	Unrestricted Funds Restricted Funds Total at 31/12/24 Total at 31/12/23 £ £ £ £ 5 898 903 24,018 0 8,938 8,938 7,370
	5 9,836 9,841 31,388

TRUSTEES RESPONSIBILITIES IN RELATION TO FINANCIAL STATEMENTS

Charity Law requires the Trustees to prepare financial statements for each financial year which comply with the regulations set out in the Charities Act 2011. The Trustees have elected to take advantage of the provisions that apply to small charities and have prepared a receipts & payments account and statement of assets & liabilities.

Approved by the Trustees on ……………...….……...…... and Robert Davies

30th October 2025

Signed on their behalf by ………………………………………..., Robert Davies, Chairman

© UROLM Proprietary and Confidential Information

Reg. Charity in England & Wales No. 1110595 Reg. Address 97 The Avenue, Mortimer Common, Reading, RG7 3RB w: www.riveroflifeuganda.org e: [e-mail]

Page 9 of 11

UGANDA RIVER OF LIFE MINISTRIES

NOTES TO THE ACCOUNTS for the Year ended 31st December, 2024

1. BASIS OF ACCOUNTING

The accounts have been prepared under the “Receipts and Payments” basis as prescribed by the Chari

a) Voluntary Receipts Non Gift Aid donations Gift Aid Donations GASDS Donations Income Tax Recovered Interest Note a) Charitable Activities Grants to Institutions in Uganda: ROLC Operations & expenses White Eagle Children's Project Community Health & Outreach: Community Outreach Kitovu Baby Unit Synergy Sports Bujja Farm development Discipleship Groups Leadership Academy Prayer Mountain Missions expenses Grants to Individuals in Uganda/UK: ROL Church Director Missionary (contract ROLSB11101) Missionary (contract ROLLM16401) Bank & Transfer Charges Phone calls, postage & software Insurance & Subscriptions Consultancy & examination b) Raising Funds Website development & maintenance Publishing expenses Fundraising expenses Travel 2. RECEIPTS 3. PAYMENTS	Unrestricted Restricted Total £ £ £ £ 300 8,122 8,422 15,687 4,295 27,336 31,631 33,865 0 0 0 0 0 0 0 6,136 168 0 168 98 FUNDS 2024 TOTAL FUNDS 2023
	4,763 35,458 40,221 55,787
	Unrestricted Restricted Total £ £ £ £ 7,761 8,049 15,810 29,949 6,597 11,326 17,923 24,626 2,113 1,970 4,083 2,179 4,174 3,060 7,234 7,614 0 0 0 2,585 2,565 0 2,565 1,853 0 640 640 872 1,950 3,370 5,320 5,298 1,078 504 1,582 1,997 0 0 0 1,967 0 0 0 125 1,167 3,033 4,200 4,200 587 600 1,187 1,187 286 0 286 302 0 0 0 0 342 0 342 315 250 0 250 0 FUNDS 2024 TOTAL FUNDS 2023
	28,870 32,552 61,421 85,069
	0 0 0 0 0 0 0 0 347 0 347 1,185 0 0 0 0
	347 0 347 1,185

© UROLM Proprietary and Confidential Information

Reg. Charity in England & Wales No. 1110595 Reg. Address 97 The Avenue, Mortimer Common, Reading, RG7 3RB

w: www.riveroflifeuganda.org e: [e-mail]

Page 10 of 11

Reimbursment of expenses: Postage 0 TOTAL 0

4. PAYMENTS TO TRUSTEES

5. INSURANCE

In accordance with a provision in the Constitution of the Trust, Trustee Indemnity insurance has been ef

6. RISK ASSESSMENT

As the Trust does not own any tangible property, nor does it undertake projects in its own right, the main risks to which it is exposed concern remittances going astray or being mis-applied with the consequent risk of adverse publicity and blame by either or both supporters and intended beneficiaries. It seeks to address these risks by using proprietary financial institutions to hold and transfer funds, requiring regular detailed reports from beneficiaries, and trustee visits to supported projects.

7. RESERVES POLICY

The Objects of the Trust are to advance the Christian Faith and to relieve persons who are in conditions of need and hardship. It does this by making Grants for specific activities and projects but without entering into ongoing legal contracts.

It does not own, rent or lease any premises or equipment. In this sense it only distributes funds which are already in hand, and has no need to set aside Funds in Reserve.

However, recognising that certain of the projects which Uganda River of Life Ministries supports have come to rely substantially upon this support, the abrupt withdrawal of which may cause considerable disruption and hardship, but mindful also of both the pressing and immediate need for which the Funds have been raised and that there may be future uncertainties in fundraising, the Trust seeks, over a period of time, to accumulate modest Reserves equivalent to three months’ current expenditure.

8. PUBLIC BENEFIT

The charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or 'aims' that are for the public benefit. Details of how the charity has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.

© UROLM Proprietary and Confidential Information

Reg. Charity in England & Wales No. 1110595 Reg. Address 97 The Avenue, Mortimer Common, Reading, RG7 3RB w: www.riveroflifeuganda.org e: [e-mail]

Page 11 of 11