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2022-12-31-accounts

Trustees’ Annual Report for the period

From 01/01/2022 Period start date to 31/12/2022 Period end date

Charity name: Rivers of Life Church Charity registration number: 1115184

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document
Para 1.17 The Trust seeks to demonstrate the
Christian faith in action by being a
church in the Oxford area. Jesus Christ
taught us to “Love God with all our
heart, mind, soul and strength and to
love our neighbour as ourselves”. Our
first focus is therefore on prayer and
praise to God and secondly on loving
one another and serving the local
community.
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.
Para 1.17 and 1.19 Holding regular Church meetings and also
meals together to which we invite
neighbours. Working with single parent
families and the elderly in the area. The
project to build the local community with
the occasional breakfast gatherings, is
being maintained and we held a
community breakfast in May 2022 as well
as a brunch to welcome new students in
September 2022. We still give ongoing
support to a children’s home in
Argentina. We have developed a working
relationship with a church in Vellore,
India, helping them with their Children’s
home and relief of the poor. Since the
start of the war in Ukraine, we have
been contributing to humanitarian aid,
through a contact in a church in
Chervonohrad, near Lviv, Ukraine.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit
Para 1.18

----- Start of picture text -----
Additional information (optional)
You may choose to include further statements where relevant about:
SORP reference
We currently don’t do any grant making
Para 1.38 and therefore don’t need a policy in
Policy on grant making place
Para 1.38
Policy on social investment N/A
including program related
investment
None
Para 1.38
Contribution made by
volunteers
Other
----- End of picture text -----

Achievements and Performance

SORP reference

Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.
Para 1.20 Regular church meetings on Sundays and
Tuesdays is the main focus of the church.
During the beginning of 2021, these were
entirely online but during the spring, we
started meeting together again in person.
Since then, Tuesday gatherings have
been held in different venues around the
county.
Apart from the regular church meetings,
we wanted to contribute to the sense of
community in the area and invited all our
neighbours to a prayer breakfast. This
started as a pilot scheme on Edgeway
Road, Marston, which has about 100
houses. Around 20 people came to the
first event in September 2007. This
project, called “streetprayer” and
expanded across the city of Oxford and
elsewhere. More information can be
found on the website
www.streetprayer.org This has
developed into a new project called
“New Marston Hub” whereby we are
encouraging neighbours to get together
for meals and to find things they can
share such as home grown produce, lifts,
etc. The meetings have been attended by
local councillors and neighbourhood
police, who are very supportive.
Other activities include working with
young people, visiting retirement homes,
family camp and working with single
parent families. More recently (since late
2014) we have become involved in trying
to help the integration of the East
Timorese community in Oxford, the
majority of whom have arrived in the last
five years. They are said to number
about 3000. In 2015 we started regular
free English lessons for them, and other
immigrants have since joined these.
We’ve found there is a great need and
believe that this activity is helping to
give more social adhesion in the city. We
are supported by the council who have
assigned workers to help. There is a great
need for more teachers to volunteer.

Additional information (optional)

You may choose to include further statements where relevant about:

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We don’t set specific objectives.
Para 1.41
Achievements against
objectives set
We haven’t undertaken any fund raising
Performance of fundraising
activities against objectives Para 1.41
set
We are continuing to invest £1000 per
month into a building fund.
Investment performance Para 1.41
against objectives
Other
----- End of picture text -----

Financial Review We are very solid financially and have
increased our investment by over
£12,000 during the year.
Review of the charity’s
financial position at the end
of the period
Para 1.21
Statement explaining the
policy for holding reserves
stating why they are held
Para 1.22 The reserves are held to build up a
deposit for buying a building.
Over £181,000 as at 31.12.22
N/A
N/A
N/A
Formatted:Font color: Auto
Amount of reserves held Para 1.22
Reasons for holding zero
reserves
Para 1.22
Details of fund materially in
deficit
Para 1.24
Explanation of any
uncertainties about the
charity continuing as a going
concern
Para 1.23 N/A
dditional information (optional)
ou may choose to include further statements where relevant about:
The charity’s principal
sources of funds (including
any fundraising)
Para 1.47
Offerings given by members of the
church
Investment policy and
objectives including any
social investment policy
adopted
Para 1.46
N/A
A description of the principal
risks facing the charity
Para 1.46
None
Other
The charity’s principal
sources of funds (including
any fundraising)
Para 1.47
Investment policy and
objectives including any
social investment policy
adopted
Para 1.46 N/A
A description of the principal
risks facing the charity
Para 1.46 None
Other

Structure, Governance and Management

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Description of charity’s
trusts:
Type of governing document Para 1.25 Governed by a trust deed dated 14 [th] Feb
(trust deed, royal charter) 2006
How is the charity Para 1.25 Church, unincorporated association
constituted?
(e.g unincorporated
association, CIO)
Trustee selection methods Para 1.25 Selected by other trustees and
including details of any confirmed by members at the AGM
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees
Additional information (optional)
You may choose to include further statements where relevant about:
Training of the accounts team by
Stewardship Services.
Policies and procedures Para 1.51 Trustees attended safeguarding training
adopted for the induction and from Thirtyone:eight. The course was
training of trustees called “SAFEGUARDING FOR
TRUSTEES”
Independent church working together
with other churches in Oxford and
The charity’s organisational abroad.
structure and any wider Para 1.51
network with which the
charity works
None
Relationship with any related Para 1.51
parties
Other
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Reference and Administrative details

Charity name Rivers of Life Other name the charity uses Registered charity number 1115184 Charity’s principal address 123 Edgeway Road Oxford OX3 0HF

Names of the charity trustees who manage the charity

----- Start of picture text -----
Dates acted if not for Name of person (or body)
Trustee name Office (if any) entitled to appoint trustee
whole year
(if any)
Chairman &
1 [Marcus Frind ]
Roberts Secretary
2 [David John ]
McCulloch
3 [Stephen John ]
Gibbs
Assistant
4 [Stephen David ]
Roberts secretary
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
----- End of picture text -----

– Corporate trustees names of the directors at the date the report was approved Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others Funds held as custodian trustees on behalf of others
Description of the assets
held in this capacity
None
Name and objects of the
charity on whose behalf the
assets are held and how this
falls within the custodian
charity’s objects
None
Details of arrangements for
safe custody and segregation
of such assets from the
charity’s own assets
None

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of
adviser
Name Address Address
Name of chief executive or name s of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Marcus Roberts Stephen Roberts Position (eg Chairman Assistant secretary Secretary, Chair, etc) Date 29/09/2022

RIVERS OF LIFE CHURCH

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

Charity Number 1115184

1

RIVERS OF LIFE CHURCH REPORTS AND ACCOUNTS

YEAR ENDED 31 DECEMBER 2022

CONTENTS PAGE
Legal and administrative details 3
Independent Examiner’s report to the trustees 4
Receipts and Payments Account 5
Statement of Assets and Liabilities 6
Notes to the Accounts 7-8

2

RIVERS OF LIFE CHURCH FOR THE YEAR ENDED 31 DECEMBER 2022

LEGAL & ADMINISTRATIVE DETAILS

ADDRESS FOR CORRESPONDENCE 123 Edgeway Road
Marston
Oxford
OX3 0HF
GOVERNING DOCUMENT Declaration of Trust dated 14 February 2006
CHARITY REGISTRATION NUMBER 1115184
TRUSTEES RESPONSIBLE FOR MANAGING Marcus Frind Roberts
THE CHARITY David John McCulloch
Stephen John Gibbs
Stephen Roberts
BANKERS The Co-operative Bank
Kingdom Bank Limited
INDEPENDENT EXAMINER Sheila Parry FCCA
SPX Oxford Ltd
Peace House
Paradise Street
Oxford
OX1 1ND

3

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF

RIVERS OF LIFE CHURCH

RIVERS OF LIFE CHURCH

YEAR ENDED 31 DECEMBER 2022

I report on the accounts of the charity for the year ended 31 December 2022 which are set out on pages 5 to 8.

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider than an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

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 any 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 present 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 matter has come to my attention:

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

have not been met; or

Sheila Parry FCCA

Date ………16 October 2023……

4

RIVERS OF LIFE CHURCH

RECEIPTS AND PAYMENTS ACCOUNTS

YEAR ENDED 31 DECEMBER 2022

Notes
Income receipts
Donations, legacies and grants
Gift Aid receipts
Income from charitable activities
Interest received
Other
Payments
Payments in relation to charitable
activities undertaken directly
2
Grants paid in relation to
charitable activities undertaken by
others
3
Net receipts / payments before
transfers
Transfers between funds
5
Net movement in funds
Cash funds as at last year end
Cash funds as at this year end
General
Funds
£
36,067
-
-
21
-
36,088
13,799
8,813
22,612
13,476
- 15,917
- 2,441
60,846
58,405
Designated
Funds
£
-
-
-
451
-
451
-
-
-
451
12,000
12,451
98,692
111,143
Restricted
Funds
£
8,793
-
-
-
-
8,793
856
14,794
15,650
- 6,857
3,917
- 2,940
14,744
11,804
Total
2022
£
44,860
-
-
472
-
45,332
14,655
23,607
38,262
7,070
-
7,070
174,282
181,352
Total
2021
£
51,581
7,400
20
188
-
59,189
10,752
17,956
28,708
30,481
-
30,481
143,801
174,282

The notes on p7-8 form part of these accounts.

5

RIVERS OF LIFE CHURCH

STATEMENT OF ASSETS AND LIABILITIES 31 DECEMBER 2022

A Cash Funds
Held at Bank
Kingdom Bank 12 month
savings bond
Petty cash
B Other monetary assets
Gift Aid due to charity
C Liabilities
Accounts preparation and
independent examination
2022
D Assets retained for charity's
own use
Equipment
General
Funds
£
47,731
10,674
-
58,405
46,301
46,301
720
720
Designated
Funds
£
111,143
-
111,143
-
-
-
-
Restricted
Funds
£
11,804
-
11,804
-
-
-
-
Total 2022
£
170,678
10,674
-
181,352
46,301
46,301
720
720
Total 2021
£
163,629
10,653
-
174,282
35,726
35,726
720
720
Current
value
£
5,000

Current value £ 5,000 5,000

These accounts were approved by the trustees and are signed on their behalf by:

Trustee:

Stephen Roberts Date: 07/10/2023

6

RIVERS OF LIFE CHURCH NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2022

1. ACCOUNTING POLICIES

Basis of accounting

The financial statements have been prepared on a receipts and payments basis and comprise a statement that shows the charity’s receipts and payments, a statement that summarises the charity’s assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a ‘true and fair’ view and, as these receipts and payments account have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (an are not intended to present) a ‘true and fair’ vie of the charity’s financial activities and state of affairs.

Cash accounting records

The cash previously held by the charity was banked early in this financial year and now all receipts and payments are processed through the bank accounts.

2. PAYMENTS IN RELATION TO CHARITABLE ACTIVITIES UNDERTAKEN DIRECTLY

Rent for hire of halls
Streetprayer ministry
Gulshat
Travel & Conferences
Church office
Minor equipment
Insurance
Sunday school, Children's
Camp
Copyright Licenses and
professional fees
Church meals
Other costs
General
Funds
£
2,191
-
-
4,843
4,647
538
247
23
1,202
29
79
13,799
Designated
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
Restricted
Funds
£
-
856
-
-
-
-
-
-
-
-
-
856
Total 2022
£
2,191
856
-
4,843
4,647
538
247
23
1,202
29
79
14,655
Total 2021
£
1,924
-
-
-
6,498
1,909
-
173
247
-
-
10,752

7

RIVERS OF LIFE CHURCH NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2022

3. GRANTS PAID IN RELATION TO CHARITABLE ACTIVITIES UNDERTAKEN BY OTHERS

Grants for:
Organisations:
Evangelical Church in Reus,
Spain
Other evangelical churches in
Spain
Rosa Gonzales
Covid help
Economic help to church in
India
Children's home Argentina
Ukraine
Organisations < £1,000
Individuals
General
Funds
£
2,919
3,653
1,451
-
-
-
-
790
-
8,813
Designated
Funds
£
-
-
-
-
-
-
-
-
-
-
Restricted
Funds
£
-
-
-
-
-
6,870
7,924
-
-
14,794
Total 2022
£
2,919
3,653
1,451
-
-
6,870
7,924
790
-
23,607
Total 2021
£
2,905
3,571
1,450
360
8,993
-
-
677
-
17,956

4. TRANSACTIONS WITH RELATED PARTIES

The charity had no employees in 2022 (2021: nil).

There were no payments to related parties (2021: nil).

5. MOVEMENT ON FUNDS

Designated funds
Property fund
Restricted funds
Gulshat Fund
Street Prayer
Children's Home Fund
Ukraine
Other
Unrestricted General Funds
Balance at
1 Jan 2022
£
98,692
98,692
7,601
3,388
3,755
-
-
14,744
60,846
Receipts
£
451
451
-
1,685
2,258
4,007
843
8,793
36,088
Payments
£
-
-
-
- 856
- 6,870
- 7,924
-
- 15,650
- 22,612
Transfers
£
12,000
12,000
-
-
-
3,917
-
3,917
- 15,917
Balance at
31 Dec
2022
£
111,143
111,143
7,601
4,217
- 857
-
843
11,804
58,405

8

RIVERS OF LIFE CHURCH

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

Charity Number 1115184

1

RIVERS OF LIFE CHURCH REPORTS AND ACCOUNTS

YEAR ENDED 31 DECEMBER 2022

CONTENTS PAGE
Legal and administrative details 3
Independent Examiner’s report to the trustees 4
Receipts and Payments Account 5
Statement of Assets and Liabilities 6
Notes to the Accounts 7-8

2

RIVERS OF LIFE CHURCH FOR THE YEAR ENDED 31 DECEMBER 2022

LEGAL & ADMINISTRATIVE DETAILS

ADDRESS FOR CORRESPONDENCE 123 Edgeway Road
Marston
Oxford
OX3 0HF
GOVERNING DOCUMENT Declaration of Trust dated 14 February 2006
CHARITY REGISTRATION NUMBER 1115184
TRUSTEES RESPONSIBLE FOR MANAGING Marcus Frind Roberts
THE CHARITY David John McCulloch
Stephen John Gibbs
Stephen Roberts
BANKERS The Co-operative Bank
Kingdom Bank Limited
INDEPENDENT EXAMINER Sheila Parry FCCA
SPX Oxford Ltd
Peace House
Paradise Street
Oxford
OX1 1ND

3

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF

RIVERS OF LIFE CHURCH

RIVERS OF LIFE CHURCH

YEAR ENDED 31 DECEMBER 2022

I report on the accounts of the charity for the year ended 31 December 2022 which are set out on pages 5 to 8.

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider than an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

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 any 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 present 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 matter has come to my attention:

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

have not been met; or

Sheila Parry FCCA

Date ………16 October 2023……

4

RIVERS OF LIFE CHURCH

RECEIPTS AND PAYMENTS ACCOUNTS

YEAR ENDED 31 DECEMBER 2022

Notes
Income receipts
Donations, legacies and grants
Gift Aid receipts
Income from charitable activities
Interest received
Other
Payments
Payments in relation to charitable
activities undertaken directly
2
Grants paid in relation to
charitable activities undertaken by
others
3
Net receipts / payments before
transfers
Transfers between funds
5
Net movement in funds
Cash funds as at last year end
Cash funds as at this year end
General
Funds
£
36,067
-
-
21
-
36,088
13,799
8,813
22,612
13,476
- 15,917
- 2,441
60,846
58,405
Designated
Funds
£
-
-
-
451
-
451
-
-
-
451
12,000
12,451
98,692
111,143
Restricted
Funds
£
8,793
-
-
-
-
8,793
856
14,794
15,650
- 6,857
3,917
- 2,940
14,744
11,804
Total
2022
£
44,860
-
-
472
-
45,332
14,655
23,607
38,262
7,070
-
7,070
174,282
181,352
Total
2021
£
51,581
7,400
20
188
-
59,189
10,752
17,956
28,708
30,481
-
30,481
143,801
174,282

The notes on p7-8 form part of these accounts.

5

RIVERS OF LIFE CHURCH

STATEMENT OF ASSETS AND LIABILITIES 31 DECEMBER 2022

A Cash Funds
Held at Bank
Kingdom Bank 12 month
savings bond
Petty cash
B Other monetary assets
Gift Aid due to charity
C Liabilities
Accounts preparation and
independent examination
2022
D Assets retained for charity's
own use
Equipment
General
Funds
£
47,731
10,674
-
58,405
46,301
46,301
720
720
Designated
Funds
£
111,143
-
111,143
-
-
-
-
Restricted
Funds
£
11,804
-
11,804
-
-
-
-
Total 2022
£
170,678
10,674
-
181,352
46,301
46,301
720
720
Total 2021
£
163,629
10,653
-
174,282
35,726
35,726
720
720
Current
value
£
5,000

Current value £ 5,000 5,000

These accounts were approved by the trustees and are signed on their behalf by:

Trustee:

Stephen Roberts Date: 07/10/2023

6

RIVERS OF LIFE CHURCH NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2022

1. ACCOUNTING POLICIES

Basis of accounting

The financial statements have been prepared on a receipts and payments basis and comprise a statement that shows the charity’s receipts and payments, a statement that summarises the charity’s assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a ‘true and fair’ view and, as these receipts and payments account have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (an are not intended to present) a ‘true and fair’ vie of the charity’s financial activities and state of affairs.

Cash accounting records

The cash previously held by the charity was banked early in this financial year and now all receipts and payments are processed through the bank accounts.

2. PAYMENTS IN RELATION TO CHARITABLE ACTIVITIES UNDERTAKEN DIRECTLY

Rent for hire of halls
Streetprayer ministry
Gulshat
Travel & Conferences
Church office
Minor equipment
Insurance
Sunday school, Children's
Camp
Copyright Licenses and
professional fees
Church meals
Other costs
General
Funds
£
2,191
-
-
4,843
4,647
538
247
23
1,202
29
79
13,799
Designated
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
Restricted
Funds
£
-
856
-
-
-
-
-
-
-
-
-
856
Total 2022
£
2,191
856
-
4,843
4,647
538
247
23
1,202
29
79
14,655
Total 2021
£
1,924
-
-
-
6,498
1,909
-
173
247
-
-
10,752

7

RIVERS OF LIFE CHURCH NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2022

3. GRANTS PAID IN RELATION TO CHARITABLE ACTIVITIES UNDERTAKEN BY OTHERS

Grants for:
Organisations:
Evangelical Church in Reus,
Spain
Other evangelical churches in
Spain
Rosa Gonzales
Covid help
Economic help to church in
India
Children's home Argentina
Ukraine
Organisations < £1,000
Individuals
General
Funds
£
2,919
3,653
1,451
-
-
-
-
790
-
8,813
Designated
Funds
£
-
-
-
-
-
-
-
-
-
-
Restricted
Funds
£
-
-
-
-
-
6,870
7,924
-
-
14,794
Total 2022
£
2,919
3,653
1,451
-
-
6,870
7,924
790
-
23,607
Total 2021
£
2,905
3,571
1,450
360
8,993
-
-
677
-
17,956

4. TRANSACTIONS WITH RELATED PARTIES

The charity had no employees in 2022 (2021: nil).

There were no payments to related parties (2021: nil).

5. MOVEMENT ON FUNDS

Designated funds
Property fund
Restricted funds
Gulshat Fund
Street Prayer
Children's Home Fund
Ukraine
Other
Unrestricted General Funds
Balance at
1 Jan 2022
£
98,692
98,692
7,601
3,388
3,755
-
-
14,744
60,846
Receipts
£
451
451
-
1,685
2,258
4,007
843
8,793
36,088
Payments
£
-
-
-
- 856
- 6,870
- 7,924
-
- 15,650
- 22,612
Transfers
£
12,000
12,000
-
-
-
3,917
-
3,917
- 15,917
Balance at
31 Dec
2022
£
111,143
111,143
7,601
4,217
- 857
-
843
11,804
58,405

8