River5 ofiAfe for tbe yr ended 31 M*rcb 2021
Rivers of uf¢ FinAttdl S¢•l¢meThts ft)r th¢ ytar thded 31 Mrth 2021 C4)Dt¢mts ge R¢f¢r¢nce w]d administr*ive details TnL5tees report Independ¢nt examinerfs r¢port ststemeDi of financial artivities BAnCe sheet Not¢s to the fit)ancial statrmts 718
Rivers of Lif¢ Flngneial Ststements for Ihe year ended 31 March 2021 Ref¢rettee and adminlstrative d¢tslls Clwity name liiveT5 of Life Charity regist10 numb¢r 1157081 Governing ijL8tn]me De¢laration of Tr1 dated l April 2014 Truste Robut MarshJ]I Carolyn Wilk¢s Dawn P*on Se¢retary to the TnLStees Tnl objectives 4) the Rdv8ncemen¢ of the Chrislian faith. b) the relief of wsons who are in condition$ of nee hardship or distress or who ore aged or 5i¢k. c) the provision of irtstiuciion in the Christian faith ai any edwwional estsblishn)enL. Principal address 84 Moor Top Drighlioon Bradford BDII IBX Bankers Yorkshire Bank 86A Qu¢a) Strttt Morley LS27 9BU Independent ¢xaminer Glenis Parker 16 Heath Avenue Halifax HX3 OEA Page 1
Rivern of Llfe FthDd81 Ststements for the yr ¢nded 31 Mrfh 2021 Ryirt ofthe Tnute The Trustee5 prwit their Rryth and FinaDciai Staments forthe yr4r aNled 31 March 2021. S¢rn¢tsr4 g0vene¢ •nd RiveTS of Life w&% constituted by a De¢lorion of TTh¢ dated l April 2014. The objeclive5 of the Charity Are... al The advancement of the ChriMiaD faith: b) The relief of persons who ¥re in Conditio of ttee4 hardship ordistytss. or tho art 4ed or si¢K" c) The provision of in5trudion in th¢ Christian faith at #tty educ•tionaJ establishmM¢. Trusteej Th¢ Trusttts who 5¢rvtd during th¢ yev wele:. Robert Marshall CarotyD Wilkes D&wn Paton Any person belng A membff of the Church who x¢epts the S¢amtht of Docine5 of the Ch may b¢ appointed to the Thje¢shlp by the rwo8ni5ed spiritual laders of the Church. Any new Trusie¢ 1$ 8iven an inty¢)dudion th¢ work of the Charity by the Secrtary of the Trustees 8iven a copy of the Charity Commission guidelines CC3a and CCIO, tO8ether with an eypljnation of the Tole of & Trustee. The Trustr¢s hav¢ reviewed th¢ eqUY of the Ch1$ gJFrent Intern eontrob and Jrt eonfident that thes¢ controls conforn with guidelines issued by th¢ Ch8Tity Cornmission. Tru$¢tts rtspon$lbllitt Charity law Tequires the Trustr¢s prry fir141 for ¢xh r1nmKi yeorwhich Bives true and fair view of the state of affairs of the Charity and of its financial tIVitieS for that pericd. ltt preparin8 those finan¢i815tstements th¢ Trustees ar¢ r¢quÉred to.. a) selc¢t suitable eountin8 policies athj apply them ¢onsislently. b) make jud8em¢nts gnd cstimates th #re re4sonable prudenl cl state wh¢ther the poli¢i¢s 0p1¢d are in a¢cord8nc¢ with the ch8rities SORP and wtth 4)plIle accounting $tsndard4 5ubje¢t ¢0 any d¢tArtUTes di101 and explained in the financia] stst¢ments: d) pr¢pore the futhn¢iai ststwnuts on the 8oin8 ¢4)n¢em bwis unless it is inapprtyriate to assunx the Charity will continue operaling. The Tntstees ar¢ responsibl¢ for keeping prnrKr IOunting rec4ts whith disclose with reasonable ac¢uTacy at any lim¢ the fuwi¢ial FXJSitiott of the Charity to ¢Dable them ¢Dsure the finan¢i81 ststements comply with th¢ ChriiieS Act 19)3. Th¢y are also re5p)nsibl¢ for safeguarding the &%sets of th¢ Charity and hence for tsking rewnable • forthe pmention of fraud or oth¢r iTTe8u18rriti¢s.
Rivers of Lif¢ FID84ncial StstemeDts for tbt year ended 31 Mrrh 2021 Report of the Trnstees (continued) R¢$¢e policy The Tn1¢¢$ have revi¢wed the Charitys needs for r¢5¢rves in line with the guidance issued by the Charity Commission and consider it prudent that unremricted res¢rves slM)uld be sufficient to avoid th¢ necessity to r¢alise fixed assets. llje Trustee$ 4re confident th fuDJre income will enable the Charity lo meet its foreseeable ldS on the Iwis of planned a¢liviry. Revi¢w of progress •ehievemetyts Riv¢rs of Life donated £15,073. over 5Vh of th¢ am)ual total income to national and intrrnational ChTi5ti4n works- El Shaddai Orphse. Wat¢r for Afriw Christian Faith Ministries Zimbabwe,. CFAN: Eurovision: God TV and Shake the Nations. along with various local tnintstries and charitable organisations. Rivers of Life Church has regular weekly prayer. IK)m¢-group and chur¢h meetings. Stree¢ outreach o¢¢urred weekly with accounts of physical and spiritual healing. In &lditbON outrhtS for the hom¢le&8 were carried out regularly providing do1 and clothin Rivers of Lif¢ a positive cornmifm¢nt to oppose all forn of discriminion within the Charity and its beneficiaries, working iowards prmting equality for alL irre5Ptctive of rnce. colour. 10ndlity. religio gender. cl&ss and age. in rdantt with the Christian belief in the Bible as th¢ word of GIKI. Full detAils of ihe fman¢ial Ir8nsactions Contain in the attached &¢ounts. Publlc benefit When planning activities the Thiste¢5 hav¢ considered the Commission'$ gui¢Jance on publi¢ ben¢fit an in particular, th¢ $pecific guidan¢¢ on Chari¢i¢s for the adVaD¢¢n of religion. sn particular. the Tnte¢S try io enable ordinary people to live out their faith as part of the community through.. a) worship and prdyer. learnin8 aboui the Gospcl 8nd developing th¢ir knowledge and trust in Jesus,. b) proYi$ion of pastoral care for people living in the ¢ommunity' ¢) missionary and outytxh work. Rl$k m#Trgem¢nt The Trustees give mideration lo the major risks to which the Charity is ¢xposed and sy$tems are designed io mitigate those risks on an ongoing bls. Slgied OD bthlf of the T¢¢ 0• IS Odobtr 2021 Rev D D¢Te Secretsry to the Trns¢vs Page 3
RiY¢rs of Life FinaD¢ial StatemeDts for the year ended 31 Mrth 2021 Independ¢ttt ExamiDeV$ Report lo Ike Trusttrs ol Rhema Faith Ministrks I reixlrt on the Accounts of the TnLSt for th¢ year ended 31 March 2021 whith are set out on pages 5t08. Respedlve respongibilities of ¢rn5tees and eLgminer The charity's frustees are responsible for the prepaIalion of the accounts. The charitys In]ste¢s consid¢r that an audit is not wuired forthis year under section 144(2) of the Charitits Act 2011 (the 2011 Act) and that an ind¢Adellt examiDatiOll 15 needed. It is my rwibility to: a) examine th¢ accounts under section 145 ofthe 2011 Act b) to follow the procedures laid down in the genernl Directi given by the commission under section 145 {5) (b) of the 2011 Act c) to stste whether particular matt¢rs have to my atlention Basls of iDdepeThlent exmieVs report My exalnination vras carried out ID accordance with the general Dirrftions given by th¢ Ch&ity Cotnmis5ion. An examiDioD includes a review of the accounting records kept by the charity and a comparison of the accounts presented with th05¢ record& It also includes consid¢rntion of any unusual items or disclosures in the accounty and seeking ¢xplanatiOD5 fro you as tnte¢S concerning any such matters. The pro¢ethw¢s undertaken do not wovide all the evidence that wouId be required in an audiL aDd consequently no opinion is given as to whether the xcowits present a'true and fair view th¢ Teport is limited to those matt¢TS set out in the next staternenL Independent CMiner'S sttemellt In ¢oEJThection with my exaJninatiOT4 no n)atter h&% come to my atten l) which gives me rffJsoDable cause to PKlieve that Én any m&eria] rew the requTrements: a} to keep a¢tounting records in accordance with Seclion 130 of the 2011 Act and b) to prepare a¢¢ounts which accord with the aOUntg records attd compty with the &counting requirements of the 2011 Act have not ten met or 2) io which in rny Opinio att¢ntiOll should be drawn in ord¢r to enable a proper undetstanding of the a¢counts to be reached. Glenis Parker Aceoutstfillg Serv Halifax Dated 15 Oetober 2021 Page 4
Rfvers of Life Stat¢ment of Flan¢ll Aelfvhkn for the ywemded 31 M*rth 2021 Totsl FUD 2021 Total FnDd5 F¥Dd5 2020 Incoming res0rceS Voluntary in¢om¢ Investment income 32.076 31076 32,140 Totsl intoallg reM•rtts 32.076 32,076 32.140 Resourt¢s exptnded Costs of ¢haritJble aetiYiti¢s Governance costs Other resources expendgj 28.IM4 28.044 33.449 200 170 128 128 Tot•1 resourtes ¢xpeDded 28.172 28,172 33,819 Net outgoing re90ur¢¢s for the year 3,gJ4 -1.679 Net movement in in the finaDcÈat ycar -1_679 Totst funds brought forw8rd 3,)3 3.IKJ3 4,682 Tots] fvt)ds Lwried foThvaTd 6.9)7 6,W7 3,003
Rfver3 of ufe Bl8net Sheet 31 Mreh 2021 Total Tot•l Fulds FD#d• 2020 Flxed ets TSIbLe as 385 385 513 Curront Is Debtors (Amounts due within on¢y¢•r) Cash at bank and in hAnd 1.977 4.545 2,6 6.522 6.522 2,690 Tot•1 •iets 6,W7 3.203 La$ CyrreDt Ilblll¢l cdItsr5 (amounts du¢ within ont yw) 200 Net ajsets 6.fK17 6,907 3.003 Re#erves Balances brought foThY8rd N¢t incomÉn8 resourtts for ye Trnnsf¢rs between funds 3.003 3.003 4,682 Bal•¢¢J urrled fornrd 6.907 6.907 3.1)03 These Ilnnelal ststtmthts were ppr•ved by the trustetB on 13th October 21ni Robert M•nhll C•n>tyn Wllkes DI P*to
RiY¢r5 of Life FinaDcial Ststements for the yr end¢d 31 March 21ni Notes to Ike Accounts l AccomtIng policies Basis ofpreparlion The financial ststements hwe been prepared in xcordance witb applicable acwunting Standards and Charities Stat¢llwit of ReconmL7knled PraLice (SORP 25). FuDd acCoting policy U]westricted iD¢ome fimmls are genernl fijnds that we available foT at the trustees. diseretioll in furth¢rdDce of the objectives of the Charity. Restricted fifftds are thos¢ donated for use in a P1¢18r area for spIfiC the use of thich is r¢gtricted to that area orputpos¢. ltteoming resource5 Incorne from donations and gifts is broutht into ac¢ount only when the Rticome is actually received. Resourees expended Liabilities are recognised 18 soon as theTE is a legal oblTgation committing th¢ charity to the expenditure. All expenditwe is accounted foF on an accnw]s b&sis h&s been cla&%ified under h¢4dirtgs that aggregate all costs reiat¢d to the c&egory. Costs of genernling fi]Dd8 are th¢ costs associat¢d with attizcting volunw income. Charitable expendilure colnprises those costs incurred by the Charity in the delivery of its activities and services for its beneficiaries. It includes both ¢osts that can allocated diredly to such activities and those costs of an indirect nature necessary to supw)rt them. GovernaTrce costs Governance costs include costs of the pr¢paTation and exa[nIn of statutory accounts. the costs of trSleeS meelings and the CO of any legal &lvt¢¢ to tsIL8tees OD governantt or constitutioual matters. Depr¢ei*tion Depreciati¢)M is calculated to writ¢ down the cost of fixed a&sets ov¢r their expected us¢fid lives and 15 therefore provided on the following b&si5'. Fixtur¢$, fittings a1 equipment 25% on the written down valu¢
Riw¢rs of Uft Flllnci81 Ststem¢•ts for the y¢ar ended 31 2021 Notu to the eeouDts 2021 2020 2 Stsff costs Ministy support Avtrnge number of employees 4.117 8.362 2021 2020 3 llld¢peDdt ex4mlner Fe¢ 200 4 Scbedule of TaDg¥ble Ajsets - Umrutrided Totsl & t4iP Cost Brought forwa Additions Di5p)sals 861 261 6(M) 861 861 861 Deprttl•tlon Brought forward Charge for year On disrK>5al 348 128 178 170 128 476 476 348 Wrltten v•lue At 31 March 2021 385 385 Al 31 March 2020 513 21121 2020 5 Debtors due withio one yejjr) In¢ome tsx re¢ov¢rable 1,977 2•21 2020 6 Creditors {amounts d4¢ within tse y¢•r) A¢cruals 200 7 TrdttM¢tlons with trnsttts None of the kn]stees received ftes or ¢xr*Dscs dwin8the ye {2020 nil} Page 8