Rivers of Life
Financial Statements
for the year ended
31 March 2022

Rivers of Life
Financial Statements for the year ended 31 March 2022
Contents
Page
Reference and administrative detai15
Trustees report
213
Independent examinevs report
Statement of financial activlties
Balance sheet
Notes to the financial statements
718

Rivers of Life
Financial Statements for the year ended 31 March 2022
Reference 2nd administrative details
Charity name
Rivers of Life
Charity registration number
1157081
Governing instnllnent
Declaration of Trust dated l April 2014
Trustees
Robert Marshall
Carolyn Will(es
Dawn Paton
Secretary to the Trustccs
Rev D Dacre
Trust objectives
a) the advancement of the Christian faith.
b) the relief of persons who are in conditions of need,
hardship or distress or who are aged or sick.
c) the provision of instruction in the Christian faith at
any educational establishment.
Principal address
6 Tidswell Street
Heckniondwike
WF160EB
Bankers
Virgin Money
l The Penny Hill Centre
Church Street
Hunslet
LSIO 2AP
Independent examiner
Glenis Parker
16 Heath Avenue
HaJifax
HX3 OEA
Page 1

Rivers of Life
Financial Statements for the year ended 31 March 2022
Report of the Trustees
The Trustees present their Report and Financial Statements for the year ended 31 March 2022.
Structure? governance and management
Rivers of Life was constituted by a Declaration of Trust dated l April 2014.
The objectives of the Charity ar¢:_
a) The advancement of the Christian faiih.
b) The r¢li¢f of persons who are in conditioLs of need, Rthship or distress, or who arc aged or sicL
c) The provision of instruction in the Christian faith at any educational establishmenL
Trustees
The Trustees who served during the year were:_
Robert Marshall
Carolyn Wilkes
Dawn Paton
Any person being a member of the Church who accepts the Statement of Doctrines of the Church, may be
appointed to the Trusteeship by the recognised spiritual l¢adeTS of the Church.
Any new Trustee is given an introduction to the work of the Charity by the Secretary of the Trustees and
given a copy of the Charity Commission guidelines CC3a and CCIO. together with an explanation of the
role of a Trustee.
The Trustees have reviewed the adequacy of the Charitys current internal controls and are confident
that these controls conforn) with guidelines issued by the Charity Commission.
Trustees responsibilities
Charity law requires the Trustees to prepare financial statements for each financial year which gives a
true and fair view of the state of affairs of the Charity and of its financial activities for that period.
In preparing those financial statements the Trnstees are required to:
a) s¢lect suitable accounting policies and apply thcm wnSist￿lly.
b) make judgements and estimates that are reasonable and prudenL
c) state whether the policies adopted are in accordance with the Ch￿ltieS SORP and with applicable
accounting standards, subject to any material departures disclosed and explained in the financial
statements.
d) prepare the financial statements on the going concern basis unless it is inappropriate to &8sume the
Charity will continue operating.
The Trustees ate responsible for keeping proper acwunting records which disclose with reasonable
accuracy at any timc the financial position of thc Charity and to enable them to ensure that the financial
statements comply with the Charities Act 1993. They are also responsible for safeguarding the &ssets of
the Charity and hence for taking r￿Ottable steps for the prevention of fraud or othcr irregularities.
Page 2

Rivers of LÈfe
Financial Ststements for the year ended 31 March 2022
Report of the Trustees (continued)
Reserves policy
The Trustees have reviewed the Charity's needs for reserves in line with the guidance issued by the
Charity Commission and consider it prudent that unrestricted reserves should be sufficient to avoid the
necessity to realise fixed assets. The Tn￿teeS are confident that future income will enable the Charity
to meet its foreseeable needs on the basis of planned activity-
Review of progress 2nd achievements
Rivers of Life donated £14,213, 500/0 of the annual total income to national and international Christian
works - El Shaddai Orphanage; Water for Africa: Christian Faith Ministries Zimbabwe. Christ for all
Nations (CFAN). Eurovision" God TV and Shake the Nation4 along with various local ministries and
charitable organisations.
Rivers of Life Church has regular weekly prayer. home-group and church meetings. Stre¢l outreach
Occ￿ed w¢ekly with accounts of physical and spiritual healing.
Rivers of Life has a positive commitment to oppose all fornis of discrimination within the Charity and its
beneficiaries. working towards promoting equality for all, irrespective of race, colour, nationality. religion,
gender. class and age, in accordance with the Christian belief in the Bible as the word of God.
Full details of the financial transactions are contained in the attached accounts.
Publlc benefit
When planning activities the Trustees have considered the Commission's guidance on public benefit and,
in particular, the specific guidance on Charities for the advancement of religion. In particular. the
Trustees ty to enable ordinary people to live out their faith as part of the community through:
a) worship and prdyer, learning about the Gospel and developing their knowledge and tntst in Jesus.
b) provision of pastoral carc for people living in the community:
c) missionary and outreach work.
Risk management
The Trustees give consideration to the major risks to which the Charity is exposed and systems whÉch
are designed to mitigate those risks on an ongoing basis.
Signed on behalf of the Trustees on 31 December 2022
Rev D Dacre
Secretary to the Trustees
Page 3

Rivers of Life
Financial Statements for the year ended 31 March 2022
Independent Examiner's Report
to the Trustees of Rhem2 Faith Ministries
I report on the Accounts of the Trust for the year ended 31 March 2022 which are set out on pages
5t08.
Respective responsibilities of trustees and examiner
The charity's tnistees are responsible for the preparation of the accounts.
The charitys trustees consider that 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 neede(L
It is my responsibility to:
a) examine the accounts under section 145 of the 2011 Act
b) to follow the procedures laid down in the general Directions given by the commission under
section 145 (5) (b) of the 2011 Act
c) to state whether particular matters have come to my attention
Basis of independent examiner's report
My examination was carried out in accordance with the general Directions given by th¢ 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 Irue and fair view,
the report is limited to those matters set out in the next statement.
ndependent examiner's ststement
In connection with my examination. no matter h&8 come to my attention;
l) which gives me reasonable cause to believe that in any material respect the requirements:
a) to keep accounting records in accordance with Section l )0 of the 2011 Act and
b) to prepare accounts which accord with the accounting records and comply with the accounting
requirements of the 201 l Act
have not been met or
2) to whicEL in my opinion, attention should be drawn in order to enable a proper understanding of the
accounts to be reacbe
Clenis Parker
Halifax
Dated 31 December 2022
Page 4

Rivers of Life
ststement of Financial Activities for the year ended 31 March 2022
Tot21
Funds
2022
Totsl
Trunds
2021
note Unrestri¢ted
Funds
Restricted
Funds
Incomlng resources
Voluntary in¢ome
Investment income
29.462
29.462
32,076
Total Incoming resources
29,462
29.462
32,076
Resources expended
Costs of charitable activities
Governance costs
Other resources expended
28.181
28,181
28.044
96
96
128
Total resources expeDded
28.277
28.277
28,172
Net outgoing resources for the year
1,185
1,185
Gross transfers betwttn funds
Net movement in funds in the financial year
1,185
1,185
3.904
Total funds brought forward
6.907
6.907
3,003
Total funds carried forward
8,092
8.092
6,907
Page 5

Rivers of Life
Balance Sheet 31 Mareh 2022
Total
Funds
2022
Total
unds
2021
note UDrestricted
Funds
R¢stri¢ted
Funds
Fixed assets
Tangible assets
289
289
385
Current assets
Debtors
(Amounts due within one year)
Cash at bank and in halld
2.760
5.043
2.760
5.043
1,977
4,545
7,803
7.803
6,522
Total assets
8.092
8.092
6.907
Less Current liabilities
Creditois
(amounts du¢ within one year)
Net assets
8,092
8,092
6,907
Reseryes
Balances brought forward
Net incoming r¢sources for year
Transters between funds
6.907
1.185
6.907
1.185
3,00)
3,904
Balances carried forward
8,092
8,092
6,907
These fingncial ststements were approved by the trnSte￿ on 31 December 2022
Robert M8rshg11
CarolyR Wilkes
Dawn Paton
Page 6

Rivers of Life
Financial Statements for the year ended 31 March 2022
Notes to the Accounts
l Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with applicable accounting standards and
Cbarities Statement of Recommended Th7Ctice (SORP 2005).
Fund accounting policy
Unrestricted income funds are general funds that are available for use at the trustees, discretion in
furtherance of the objectives of the charity.
Restricted funds are those donated for use in a particular area for specific purpose(£ thc use of which is
restricted to that area or p￿poSe.
Incoming resources
Income from donations and gifts is brought into account only when the income is actually received.
Resources expended
Liabilities are recognised as soon as there is a legal obligation committing the charity to the expenditure.
All expenditure is accounted for on an accruals basis and has been classified under headings that
aggregate all costs related to the category.
Costs of generating funds are the costs associated with attracting voluntary income.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and
services for its beneficiaries. It includes both costs that can be allocated directly to such activities and
those costs of an indirect nature necessary to support them.
Governance costs
Governance costs include costs of the preparation and examination of statutory accounts, the costs of
trustees meetings and the cost of any leoal advice to trustees on governance or constitutional
matters.
Depreciation
Depreciation is calculated to write down the cost of fixed assets over their expected useful lives and is
thereforc provid¢d on the following basis:
Fixtures. fittings and equipment
250/0 on the written down value
Page 7

Rivers of Life
Financial Statements for the year ended 31 March 2022
Notes to the accounts
2022
2021
2 Staff eosts
Ministy support
Average number of employees
4.611
4,117
2022
202]
3 Independent examiner
Fee
4 Schedule of Tangible Assets - Unrestricted Funds
Frxtures
& equip
Tot21
Tfjtsl
2021
2022
Cost
Brought forward
Additions
Disposals
861
861
861
861
861
861
Depre¢i2tion
Brought forward
Charge for year
On disposal
476
476
96
348
128
572
57?
476
Written down value
At 31 March 2022
289
289
At 31 March 2021
385
2022
2021
5 Debtors (amounts due within one year)
Income l&x recoverable
2.760
1,977
2022
2021
6 Creditors (Ydmounts due within one year)
Accruals
7 Transactions with trustees
None of the trustees received fees or expenses during the year
(2021
nil)
Page 8