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2024-12-31-accounts

Trustees’ Annual Report for the period

From 01/01/2024 Period start date to 31/12/2024 Period end date

Charity name: Rivers of Life Church

Charity registration number: 1115184

Objectives and Activities

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 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 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, a
baptism and also picnics and other meals
together to which we invite neighbours.
Working with single parent families and
the elderly in the area.
We host a weekly food bank distribution
centre for the Northway area.We give
ongoing support to Majanaim, a
children’s home in Misiones, Argentina.
We sent our main leadership team to the
Rivers of Life network’s European and
Global conferences to develop
relationships, vision and for training.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit
Para 1.18 The trustees have had regard to the
guidance issued by the Charity
Commission on public benefit and
because nearly all of the services that
Rivers of Life Church provides are open
to all and free of charge, we have no
doubt that we follow the guidance.

Additional information (optional) You may choose to include further statements where relevant about:

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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
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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,
meals and meetings on Tuesdays and
biweekly meals and meetings on Fridays
is the main focus of the church.
On Tuesdays, we meet in small groups
around the county of Oxfordshire, with
three groups running throughout 2024,
two in Oxford and one in Abingdon. Most
of the gatherings include a community
bring and share meal, reading and
studying of the Bible together, as well as
a time of worship and prayer. In
Abingdon, we have rented a room in St
Ethelwold’s House nearly every Tuesday,
at the charity’s expense.
Other activities include working with
youth, weekends away and working with
single parent families. In 2015 we started
regular free English lessons for
immigrants, which we host in our
building. In 2024, there were three
lesson slots during the week. We work
together with members of other churches
in the city, who also volunteer as
teachers.
We’ve found there is a great need and
believe that this activity is helping to
give more social adhesion in the city.
There is a 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 fundraising
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
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Financial Review

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Review of the charity’s Para 1.21 The charity’s unrestricted general
financial position at the end reserves at the year end were £97,829.
The charity also has a designated
of the period
property reserve of £137,082, as
described above, and a number of
restricted reserves, totalling £15,867.
See note 5 of the accounts for details.
We are very solid financially and have
increased our investment by over
£12,000 during the year.
Statement explaining the Para 1.22 There is no policy in writing for holding
policy for holding reserves reserves. However, the charity has
stating why they are held always aimed to own property to use for
church ministry, therefore the funds are
kept for the charity to be in a position to
capitalise on opportunities that may
arise. This has always been discussed
and agreed in leadership and trustees’
meetings.
Amount of reserves held Para 1.22 £250,777 as at 31.12.24 of which £15,866
are restricted
Reasons for holding zero Para 1.22 N/A
reserves
Details of fund materially in Para 1.24 N/A
deficit
Explanation of any Para 1.23 N/A
uncertainties about the
charity continuing as a going
concern
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Additional information (optional) You may choose to include further statements where relevant about:

Offerings given by members of the church The charity’s principal Para 1.47 sources of funds (including any fundraising) N/A Investment policy and objectives including any Para 1.46 social investment policy adopted

A description of the principal
risks facing the charity
Para 1.46 There are many risks, common to all
church congregations in the nation. Top
of the risk register would be disunity in
the church’s main leadership core.
Other

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)
Para 1.25 Governed by a trust deed dated 14th Feb
2006
How is the charity
constituted?
(e.g unincorporated
association, CIO)
Para 1.25 Church, unincorporated association
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees
Para 1.25 Selected by other trustees and
confirmed by members at the AGM

Additional information (optional) You may choose to include further statements where relevant about:

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Trustees are required to receive
safeguarding training from
Thirtyone:eight. The course is called
Policies and procedures Para 1.51 “SAFEGUARDING FOR TRUSTEES”.
adopted for the induction and
training of trustees
The charity works with other Rivers of
Life churches around the world (known
The charity’s organisational as Ríos de Vida in Spanish). The charity
structure and any wider Para 1.51 also works with other Oxford churches.
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 Church

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Other name the charity uses
Registered charity number 1115184
Charity’s principal address 123 Edgeway Road
Oxford
OX3 0HF
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Names of the charity trustees who manage the charity

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Name of person (or body)
Dates acted if not for
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
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– 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

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 Name Address
adviser

Name of chief executive or names 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 ~~ee ee~~ Position (eg Chairman Assistant secretary Secretary, Chair, etc) ~~ee~~ Date 24/09/2025 ~~a~~

RIVERS OF LIFE CHURCH

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

Charity Number 1115184

1

RIVERS OF LIFE CHURCH REPORTS AND ACCOUNTS

YEAR ENDED 31 DECEMBER 2024

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 2024

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

RIVERS OF LIFE CHURCH INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF

RIVERS OF LIFE CHURCH

YEAR ENDED 31 DECEMBER 2024

I report on the accounts of the charity for the year ended 31 December 2024 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:

have not been met; or

Sheila Parry FCCA

Date 22/10/25

4

RIVERS OF LIFE CHURCH

RECEIPTS AND PAYMENTS ACCOUNTS

YEAR ENDED 31 DECEMBER 2024

Notes
Income receipts
Donations, legacies and grants
Gift Aid receipts
Income from charitable activities
Interest received
Room hire income
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 FY 2022-23 end
Cash funds as at FY 2023-24 end
General
Funds
£
61,188
19,932
-
2,345
2,900
86,365
31,849
8,705
40,554
Designated
Funds
£
-
-
-
-
-
-
-
-
-
Restricted
Funds
£
4,307
-
920
-
-
5,227
2,823
6,073
8,896
Total
2024
£
65,495
19,932
920
2,345
2,900
91,592
34,672
14,778
49,450
Total
2023
£
46,391
12,936
382
2,227
-
61,936
23,997
10,656
34,653
45,811
- 13,274
32,537
65,292
97,829
-
12,000
12,000
125,082
137,082
- 3,669
1,274
- 2,395
18,261
15,866
42,142
-
42,142
208,635
250,777
27,283
-
27,283
181,352
208,635

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

5

RIVERS OF LIFE CHURCH STATEMENT OF ASSETS AND LIABILITIES 31 DECEMBER 2024

A Cash Funds
Held at Bank
Kingdom Bank 12
month savings bond
B Other monetary assets
Gift Aid due to charity
C Liabilities
Accounts preparation
and independent
examination 2024
D Assets retained for
charity's own use
Equipment
General
Funds
£
86,510
11,319
97,829
34,178
34,178
720
720
Designated
Funds
£
137,082
-
137,082
-
-
-
-
Restricted
Funds
£
15,866
-
15,866
-
-
-
-
Total 2024
£
239,458
11,319
250,777
34,178
34,178
720
720
Total 2023
£
197,672
10,963
208,635
42,668
42,668
720
720
Current
value
£
5,000
5,000

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

Trustee:

Stephen Roberts

Date: ………………………………….

6

RIVERS OF LIFE CHURCH NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2024

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
General
Funds
Designated
Funds
Restricted
Funds
£
£
£
Rent for hire of halls
10,420
-
-
Streetprayer ministry
-
-
1,922
Travel & Conferences
3,503
-
-
Church office
13,246
-
-
Minor equipment
-
-
-
Insurance
267
-
-
English Classes
-
-
901
Sunday school,
Children's Camp
1,701
-
-
Copyright Licenses
and professional fees
1,142
-
-
Other costs
1,570
-
-
31,849
-
2,823
Total 2024
£
10,420
1,922
3,503
13,246
-
267
901
1,701
1,142
1,570
34,672
Total 2023
£
8,795
93
6,923
4,829
116
256
258
1,828
899
23,997

7

RIVERS OF LIFE CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2024

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
Oxford Churches
Economic help to church in India
Economic help to Children's
Home Arg
Organisations < £1,000
Individuals
General
Funds
£
-
4,006
1,800
1,220
-
-
1,679
8,705
Designated
Funds
£
-
-
-
-
-
-
-
-
-
Restricted
Funds
£
-
-
-
-
1,619
4,454
-
-
6,073
Total
2024
£
-
4,006
1,800
1,220
1,619
4,454
-
1,679
14,778
Total
2023
£
3,000
3,747
1,227
1,876
-
806
-
10,655

4. TRANSACTIONS WITH RELATED PARTIES

The charity had no employees in 2024 (2023: nil).

There were no payments to related parties (2023: nil).

5. MOVEMENT ON FUNDS

Designated funds
Property fund
Restricted funds
Gulshat Fund
Street Prayer
English Classes
Ukraine
Economic help to Children's
Home Arg
Church in India
Other
Unrestricted General Funds
Balance at
1 Jan 2024
£
125,082
125,082
7,601
5,744
-
900
3,134
-
882
18,261
65,292
Receipts
£
-
-
-
1,748
920
-
2,214
345
-
5,227
86,365
Payments
£
-
-
-
- 1,922
- 901
-
- 4,454
- 1,619
-
- 8,896
- 40,554
Transfers
£
12,000
12,000
-
-
-
-
1,274
-
1,274
- 13,274
Balance at
31 Dec
2024
£
137,082
137,082
7,601
5,570
18
900
895
-
882
15,866
97,829

8

RIVERS OF LIFE CHURCH

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

Charity Number 1115184

1

RIVERS OF LIFE CHURCH REPORTS AND ACCOUNTS

YEAR ENDED 31 DECEMBER 2024

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 2024

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

RIVERS OF LIFE CHURCH INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF

RIVERS OF LIFE CHURCH

YEAR ENDED 31 DECEMBER 2024

I report on the accounts of the charity for the year ended 31 December 2024 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:

have not been met; or

Sheila Parry FCCA

Date 22/10/25

4

RIVERS OF LIFE CHURCH

RECEIPTS AND PAYMENTS ACCOUNTS

YEAR ENDED 31 DECEMBER 2024

Notes
Income receipts
Donations, legacies and grants
Gift Aid receipts
Income from charitable activities
Interest received
Room hire income
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 FY 2022-23 end
Cash funds as at FY 2023-24 end
General
Funds
£
61,188
19,932
-
2,345
2,900
86,365
31,849
8,705
40,554
Designated
Funds
£
-
-
-
-
-
-
-
-
-
Restricted
Funds
£
4,307
-
920
-
-
5,227
2,823
6,073
8,896
Total
2024
£
65,495
19,932
920
2,345
2,900
91,592
34,672
14,778
49,450
Total
2023
£
46,391
12,936
382
2,227
-
61,936
23,997
10,656
34,653
45,811
- 13,274
32,537
65,292
97,829
-
12,000
12,000
125,082
137,082
- 3,669
1,274
- 2,395
18,261
15,866
42,142
-
42,142
208,635
250,777
27,283
-
27,283
181,352
208,635

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

5

RIVERS OF LIFE CHURCH STATEMENT OF ASSETS AND LIABILITIES 31 DECEMBER 2024

A Cash Funds
Held at Bank
Kingdom Bank 12
month savings bond
B Other monetary assets
Gift Aid due to charity
C Liabilities
Accounts preparation
and independent
examination 2024
D Assets retained for
charity's own use
Equipment
General
Funds
£
86,510
11,319
97,829
34,178
34,178
720
720
Designated
Funds
£
137,082
-
137,082
-
-
-
-
Restricted
Funds
£
15,866
-
15,866
-
-
-
-
Total 2024
£
239,458
11,319
250,777
34,178
34,178
720
720
Total 2023
£
197,672
10,963
208,635
42,668
42,668
720
720
Current
value
£
5,000
5,000

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

Trustee:

Stephen Roberts

Date: ………………………………….

6

RIVERS OF LIFE CHURCH NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2024

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
General
Funds
Designated
Funds
Restricted
Funds
£
£
£
Rent for hire of halls
10,420
-
-
Streetprayer ministry
-
-
1,922
Travel & Conferences
3,503
-
-
Church office
13,246
-
-
Minor equipment
-
-
-
Insurance
267
-
-
English Classes
-
-
901
Sunday school,
Children's Camp
1,701
-
-
Copyright Licenses
and professional fees
1,142
-
-
Other costs
1,570
-
-
31,849
-
2,823
Total 2024
£
10,420
1,922
3,503
13,246
-
267
901
1,701
1,142
1,570
34,672
Total 2023
£
8,795
93
6,923
4,829
116
256
258
1,828
899
23,997

7

RIVERS OF LIFE CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2024

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
Oxford Churches
Economic help to church in India
Economic help to Children's
Home Arg
Organisations < £1,000
Individuals
General
Funds
£
-
4,006
1,800
1,220
-
-
1,679
8,705
Designated
Funds
£
-
-
-
-
-
-
-
-
-
Restricted
Funds
£
-
-
-
-
1,619
4,454
-
-
6,073
Total
2024
£
-
4,006
1,800
1,220
1,619
4,454
-
1,679
14,778
Total
2023
£
3,000
3,747
1,227
1,876
-
806
-
10,655

4. TRANSACTIONS WITH RELATED PARTIES

The charity had no employees in 2024 (2023: nil).

There were no payments to related parties (2023: nil).

5. MOVEMENT ON FUNDS

Designated funds
Property fund
Restricted funds
Gulshat Fund
Street Prayer
English Classes
Ukraine
Economic help to Children's
Home Arg
Church in India
Other
Unrestricted General Funds
Balance at
1 Jan 2024
£
125,082
125,082
7,601
5,744
-
900
3,134
-
882
18,261
65,292
Receipts
£
-
-
-
1,748
920
-
2,214
345
-
5,227
86,365
Payments
£
-
-
-
- 1,922
- 901
-
- 4,454
- 1,619
-
- 8,896
- 40,554
Transfers
£
12,000
12,000
-
-
-
-
1,274
-
1,274
- 13,274
Balance at
31 Dec
2024
£
137,082
137,082
7,601
5,570
18
900
895
-
882
15,866
97,829

8