River5 ofiAfe
for tbe y￿r ended
31 M*rcb 2021

Rivers of uf¢
FinAttd*l S¢•l¢meThts ft)r th¢ ytar thded 31 M*rth 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
B￿AnCe sheet
Not¢s to the fit)ancial statrm￿ts
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 regist￿10￿ numb¢r
1157081
Governing ijL8tn]me
De¢laration of Tr￿1 dated l April 2014
Truste
Robut MarshJ]I
Carolyn Wilk¢s
Dawn P*on
Se¢retary to the TnLStees
Tn￿l 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
Drighlio￿on
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
Fth*Dd81 Ststements for the y￿r ¢nded 31 M*rfh 2021
Ryirt ofthe Tnute
The Trustee5 prwit their Rryth and FinaDciai Sta*ments forthe yr4r aNled 31 March 2021.
S¢rn¢tsr4 g0ven￿￿e¢ •nd
RiveTS of Life w&% constituted by a De¢lor*ion 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¢a*mtht of Doc*ine5 of the Ch￿￿ may b¢
appointed to the Thj￿e¢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¢ ￿eqU￿Y of the Ch￿1￿$ 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￿ fir￿￿141 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)plI￿le
accounting $tsndard4 5ubje¢t ¢0 any d¢tArtUTes di￿10￿1 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 I￿Ounting rec4*ts 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¢ Ch*riiieS 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 M*rrh 2021
Report of the Trnstees (continued)
R¢$¢￿e￿ policy
The Tn￿1¢¢$ 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 l￿dS 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 Orph￿￿se. 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 outr￿htS for the hom¢le&8
were carried out regularly providing do￿1 and clothin
Rivers of Lif¢ a positive cornmifm¢nt to oppose all forn￿ of discrimin*ion 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¢ $pecific guidan¢¢ on Chari¢i¢s for the adVaD¢¢n￿ of religion. sn particular. the
Tn￿te¢S try io enable ordinary people to live out their faith as part of the community through..
a) worship and prdyer. learnin8 aboui the Gospcl 8nd developing th¢ir knowledge and trust in Jesus,.
b) proYi$ion of pastoral care for people living in the ¢ommunity'
¢) missionary and outytxh work.
Rl$k m#Tr*gem¢nt
The Trustees give mideration lo the major risks to which the Charity is ¢xposed and sy$tems
are designed io mitigate those risks on an ongoing b￿ls.
Slgied OD bth*lf 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 M*rth 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 ex*mi*eVs report
My exalnination vras carried out ID accordance with the general Dirrftions given by th¢ Ch&ity
Cotnmis5ion. An examiD*ioD 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 tn￿te¢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 C￿Miner'S st*temellt
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 a￿OUnt￿￿g records attd compty with the &counting
requirements of the 2011 Act
have not t*en 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 Fl*an¢l*l Aelfvhkn for the ywemded 31 M*rth 2021
Totsl
FUD
2021
Total
FnDd5
F¥Dd5
2020
Incoming res0￿rceS
Voluntary in¢om¢
Investment income
32.076
31076
32,140
Totsl into￿allg 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
B*l8net Sheet 31 M*reh 2021
Total
Tot•l
Fulds
FD#d•
2020
Flxed ￿ets
T￿SIbLe 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 •i*ets
6,W7
3.203
La$ CyrreDt Il*blll¢l
c￿dIts￿r5
(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 Iln*nelal ststtmthts were *ppr•ved by the trustetB on 13th October 21ni
Robert M•nh*ll
C•n>tyn Wllkes
DI￿ P*to

RiY¢r5 of Life
FinaDcial Ststements for the y￿r end¢d 31 March 21ni
Notes to Ike Accounts
l Accom￿tIng policies
Basis ofprepar*lion
The financial ststements hwe been prepared in xcordance witb applicable acwunting Standards and
Charities Stat¢llwit of ReconmL7knled PraL*ice (SORP 2￿5).
FuDd acCo￿￿ting 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 P￿1¢￿18r area for sp￿IfiC 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
tr￿SleeS 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 a￿1 equipment
25% on the written down valu¢

Riw¢rs of Uft
Flll*nci81 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¢peDd￿t ex4mlner
Fe¢
200
4 Scbedule of TaDg¥ble Ajsets - Umrutrided
Totsl
& t4*iP
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 ts*e 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