Charity reglstratlon number NIC101172
Company reglstratlon number N1007497 (Northern Ireland)
REVIVAL MOVEMENT ASSOCIATION
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

REVIVAL MOVEMENT ASSOCIATION
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr. Samuel Adams
Mr W C Allen
Mr J P Allen
Mrs. Heather Mercer
MrA Fitzsimmons
Mr D Watson
Mr Michael Verner
Mr Rodney Garnham
(Appolnted 7 June 2022)
Secretary
Mrs. Heather Mercer
Charlty nurnber
NIC101172
Company number
N1007497
Prlnclpal addre83
10 Kinallen Road
Dromara
Dromore
Co Down
N Ireland
BT25 2NL
Regl8tered offlco
10 Kinallen Road
Dromara
Dromore
Co Down
N Ireland
BT25 2NL
Audltor
Mccreery Turklngton Stockman Ltd
1 Lanyon Quay
Belfast
Co Antrim
Northern Ireland
BT13LG
Sollcltors
McFarland Graham Mccombe
4143 Bachelors Walk
Lisburn
Co. Antrim
BT28 IXN

REVIVAL MOVEMENT ASSOCIATION
CONTENTS
Page
Trustees, report
Independent auditor's report
Statement of flnancial activlties
10
Balance sheet
11
Statement of cash flows
12
Notes to the financial statements
13-24

REVIVAL MOVEMENT ASSOCIATION
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2022
The trustee8 present their annual report 8nd financial statements for the year ended 31 December 2022.
The accounts have been prepared in accordance with the accounting pollcles set out In note 4 to tIE accounts
and comply with the charity's Memorandum and Articles of Associatlon, the Companies Act 2006 and
'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparlng
their accounts in accordance wlth the Financlal Reporting Standard applicable in the UK and Republlc of Ireland
(FRS 1021 published in October 2019"
Objectlves and actlvltles
The charity's objectives and principal activities are to print and distribute Christian publlcations for both adults
and children. Their aim is to print in multiple languages In order to assist as many missionary organisations,
churches and evangelists as possible in most countries of the world.
The charity has many indivldual projects that help further thelr overall alms. The followlng are two examples of
said prolects'.-
One of the charity's major partners Is the Mailbox Club whlch supplies booklets for students and Teachers Guides
for those who are teachlng. Mailbox Club is working in most African countries in the English, French
Portuguese, Swahlll and Amharic languages. The charity has been involved eSpeC￿allY in a prolect In South
Sudan where the government has requested that all school pupils receive booklets volume 1 and 2 and Teachers
Guides for school teachers. It Is estimated that there are 3 million students in s¢hoo18 In South Sudan.
The charlly contlnues to work closely wlth BES which provldes weekly Blble study booklets and Teachers
Guides, especially for Sunday School teachers. The charlty has been printing these in Engllsh, Fre￿h, Swahill
and Arabic, They have major projects In Kenya, Tanzanla and Ethiopla.
The trustees have pald due regard to guidance Sssued by the Charty Commission In deciding what activities the
charity should undertake.
The charity is appreclative of the efforts of Its volunteer8 who are involved in servlce provislon. It Is estimated
that over 4,500 volunteer hours were provided during the year. If this is conservatively valued at £9.50 an hour,
the volunteer effort amounts to £42,750.
Achlevemonts and perfomiance
The main area of charitable activity Is the prlnting and distributlon of Chrlstian literature. During 2022, 1,268
tonnes of paper were used in the production of Ilterature. This produced lust under 59 million pieces of Ilterature:
8,830,000 Gospels.,
9,951,690 Scripture and Gospel booklets.
41,469,000 Gospel tracts and leaflets.,
458,000 sets of Children's Bible Lessons., and
201,000 books.
A total of 46 contalners were shipped to overseas countries, plus many pallets and parcels of literature.

REVIVAL MOVEMENT ASSOCIATION
TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2022
Flnanclal revlew
During the current year the charity had a surplus of £371.762 with accumulated reserves of £3,800,266.
The trusteesldirectors retaln funds in the charitable company for the followlng reasons:
a) to finance the ongoing runnlng cost8 of operations., and
b) to provide funds available at short notice to finance the objectives of the charity and facilitate the plan8 for the
future,
The trusteesldirectors calculate that £975,875 of unrestricted reserves are required to finance annual running
costs, In additlon at any one tlme liquld funds of approxlmately £350,000 are required to finance the purchase of
paper, whlch Is ordered three months In advance.
Unrestricted and undesignated reserves are currently £3.799,251 and on the basis of the information above the
trusteesldirectors are satisfled that this level of reserves is acceptable. In addition, there are £1,015 of restricted
reserves,
The prlncipal sources of fundlng ara donatlons, glfts and legacies.
Due to the UkrainlanlRussian war, and the re8ultlng Increase In oll prices during 2022, paper prices have rl8en by
approximately 70Vo, thereby increaslng printing costs. The situatlon was also exacerbated by the fact that most
of the world's paper pulp comes from Ukraine and Russia. As oil prlces soared, so too did the Gharity's eleGtricity
costs.
The cash reserves have increased thls year due to a net inflow of resources in the year on operating activities.
Surplus funds continue to be held on short term deposit.
The trusteesldirectors revlew th& major risks to the charitable company on an ongoing basis. Income levels are
regularly monitored an¢J advised to contributors through the monthly newsletter. All transactions and projects are
authorised by trusteesldirectors, thereby minlmising intemals risks. Procedures are In place to ensure
compliance with health and safety of staff and volunteers, cllents and vlsitors to the premises. These procedures
are periodically reviewed to ensure that they continue to meet the needs of the charity.
The charity has decided to upgrade its oldest Muller Saddlestitcher to a 4 station machine. This more modern
machine and in particular, the fourth feeder, will greatly assist in the production ofTeachers Guide8 for CEF.
The charity has formed a new partnership with Bible VIsu8ls International and a Bible College in Papua New
Guinea. These groups have devised a Bible based curriculum to be taught in schools in Papua New Guinea
wllh different levels appropriate for each age group. The charity will be involved in the printing of vlsuals for
children and teachers. These resources will be used in approximately 500 schools in Papua New Guinea..
structure, governance and management

REVIVAL MOVEMENT ASSOCIATION
TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2022
ov
The charity Is a company Ilmited by guarantee, incorporated on 9 January 1969. The company was established
under a Memorandum ofAssociation which established the objects and powers of the charitable company and is
governed under its Articles ofAssociation. In the event of the company being wound up, members are required
to contribute an 8mounl not exceeding £1.
The trustees, who are also the dir&ctors for the purpose of company law, 8nd who 8erved during the year were:
Samuel J Adams (Joint Chief Executive)
W Clive Allen (Jolnt Chief Executive)
J Paul Allen
Heather Mercer (Misslon Secretary)
Austin Fitzsimmons
David Watson
Michael Verner
Rodney Garnham (appolnted 7 June 2022)
Individuals are invlted to serve as directorsltrustees on the basis of their abillties and background so as to
achieve a balance ba￿een those from business, voluntary and charity sectors.
Under the requirements of the Memorandum and Artlcles of Association one thlrd of the dlrectorsltrustees retlre
each year and are ellgible for re-election. J Paul Allen, W CllveAllen and Heather Mercer are due to retire by
rotatlon and, being eligible, offer themselves for re-eleclion.
None of the trustees has any beneflcial Interest In the company. All of the trustees are members of the company
and guarantee to contribute £1 in the event of a winding up.
At present Revival Movement Association has a Board of dlrectorsltrustees of 8 members who meet regularly
and are responsible for the strategic directlon and policy of the charity.
From the Board there is a sub-committee of 5 members plus 3 staff representative, known as the Working Group,
who are worklng on the pollcies and structures wlthin the organisation.
The Mission Directors, Cllve Allen and Samuel Adams, are responslble for the day to day operating declsicns
within the factory. Heather Mercer, the Mission Secretary, as an Executive Dlrector, is consulted before decisions
are made and is Involved in administration and is responsible for accounts.
Most directorsltrustees are already aware of the actlvities of the charlty prior to appointment. When invlted to
serve they are provided with details of the chartty's objectives and Its day to day operations.
The remuneration of key management is set using the same parameters as all other staff, which Is based on the
individual's length of service to the charty.

REVIVAL MOVEMENT ASSOCIATION
TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2022
ion
er
Isa
The charity co-operates with the following organisations In the pursuit of its charitable objectives..
ACTS Nigeria
Child Evangelism Fellowshlp.
Biblemission.,
Bible Education Services.,
Every Home for Christ.,
Interlink Missionary Agency:
Mailbox Club.,
India Bible Literature.,
China Tourist Ministries.,
Emmaus.,
Rock International.,
CMI Aid Moldova; and
Paul Williams (Romanla)
Statement of trustees, responslbllltlog
The trustees, who are also the director8 of Revlval Movement Associatlon for the purpose of company law, are
responsible for preparing the Trustees, Report and the financl81 statements In accordance with applicable law
and Unlted Kingdom Accounting Standards (Unlted Kingdom Generally Accepted Accounting Practice).
Company Law requires the trustees to prepare financlal statements for each flnanclal year whlch give a true and
fair view of the state of affalr8 of the charlty and of the incoming resources and application of resources, Including
the income and expenditure, of the charilable company for that year.
In preparing these financlal statements, the trustees are requlred to:
select suitable accountlng pollcles and then apply them conslstently.
observe the methods and princlples in the Charities SORP 2019 <FRS102)',
make judgements and e8timates that are reasonable and prudent.,
state whether appllcable UK Accountlng Standards have been followed, subJect to any material departures
disclosed and explained in the financial statements. and
prepare the financial statements on the going concern basis unless it Is inapproprlate to presurrn that the
charity will continue in operation.
The trustees are responsible for keeplng adequate accountlng records that disclose with reasonable accLJracy at
any time the financlal position of the charity and enable them to ensure that the financial statements comply with
the Companies Act 2008. They are also responsible for safeguarding the assets of the charity and hence for
taking reasonable step5 for the prevention and detection of fraud and other irregularities.
Audltor
In accordance with the company's articles, a resolution proposing that Mccreery Turkinglon Stockman Ltd be
reappointed a5 auditor of the company will be put at a General Meeting.
Disclosure of Informatlon to audltor
Each of the trustees has confirmed that there Is no information of which they are aware which is relevant to the
audit, but of which the auditor is is unaware. They have further confirmed that they have taken appropriale steps
to Identify such relevant informatlon and to establish that the auditor is aware of such information.
The trustees, report was approved by the Board of Trustees.

REVIVAL MOVEMENT ASSOCIATION
TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2022
Mrd. Heather Mercer
Trustee
Dated.. 30 May 2023

REVIVAL MOVEMENT ASSOCIATION
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF REVIVAL MOVEMENT ASSOCIATION
Quallfled oplnlon
We have audited the financial statements of Revival Movement Association (the 'charity') for the year ended 31
December 2022 which comprise the statement of financial activities, the balance sheet, the statement of cash flows
and notes to the financial statements, including significant accounting policies. The financial reporting framework
that has been applied in their preparation Is applicable law and United Kingdom Accountlng Standards, includlng
Financial Reporting Standard 102 The Financial Reporting StandaKI 8pplic8ble in the UK and Republic of Ireland
(United Kingdom Generally Accepted Accounting Practice).
In our opinion, except for the possible effects of the matter descrlbed in the Basis for Quallfied Opinion sectlon of
our report, the financial statements..
give a true and falr vlew of the state of the charitable company's affairs as at 31 December 2022 and of its
incoming resources and application of resources, induding Its income and expenditure, for the year Ihen
ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practlce;
and
have been prepared In accordance with the requlrements of the Companies Act 2006.
Bas18 for quallfled oplnlon
Imth respect to the fixed assets, audit evidence in relatlon to property with a carrylng value of £75,600 was limited.
The property In question is a building in Nigeria that the charity purchased in the year ended 31 December 2015 in
partnership with another charitable organisation based In Nigerla, with whom Revival Movement Associatlon has
worked for many years. The organisation is registered in Nigeria and is also linked to a UK charitable organisation.
We were unable to obtain sufficient appropriate audit evidence regarding the valuation, existence and title to this
asset as the legal process In stlll ongoing In Nigeria.
We conducted our audlt In accordance wlth International Standards on Auditlng (UK) IISAS (UK)) and applicable
law. Our responsibilitles under those standards are further described in the Auditorfs responsibllities for the 8udit ol
the financial st8tements section of our report. We are independent of the charlty in accordance with the elhical
requiremgnts that are relevant to our audit of the fin8nclal statements in the UK, Including the FRC'S Ethical
Standard, and we have fulfilled our other ethlcal responslbillties In accordance with these requlrements. We believe
that the audit evldence we have obtained is sufficient and appropriate to provide a basis for our qualified opinion.
Concluslons relatlng to golng concern
In auditing the financlal statements, we have concluded that the trustees, use of the going concem basis of
accounting In the preparation of the flnancial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relatlng to events or
conditions that, individually or collectively, may cast significant doubt on the charlty's abllily to continue as a going
concern for a perlod of at least twelve months from when the financial statements are authorised for issue.
Our responsibilitles and the responsibilltie8 of the truste8S Wlth respect to going concern are describad in the
relevant sectlons of this report.

REVIVAL MOVEMENT ASSOCIATION
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF REVIVAL MOVEMENT ASSOCIATION
Other infomiatlon
The trustees are responsible for the other information. The other infomation comprises the information included in
the annual report, other than the financial statements and our auditor's report thereon. Our opinion on the financial
statements does not cover the other information and, except to the extent otherwise explicitly stated in our report,
we do not express any form of assurance conclusion thereon.
In connection wlth our audlt of the financial statements, our responsibllity is to read the other information and, in
doing so, consider whether the other Information is materially inconsistent with th8 financial statements or our
knowledge obtained in the audit or otherwise appears to be materially misstated. If we identlfy such material
inconsistencies or apparent matorial misstatements, we are required to determine whether there is a materlal
misstatement in the financial statements or a material misstatement of the other information. If, based on the work
we have performed, we conclude that there is a material misstatement of thls other information, we are required to
report that fact.
We have nothlng to report in thls regard.
Oplnlons on other matters prescrlbed by the Companles Act 2006
In our oplnion, based on the work undertaken in the course of our audit..
the informatlon given In the trustees, report for the financial year for which the financial slatements are
prepared, which includes the dlrector8' report prepared for the purp0888 of company law, is consistent with the
financial statements,. and
the directors, report included within the trustees, report has been prepared in accordance with applicable18gal
requlrements,
Matter8 on whl¢h we are requlred to report by exceptlon
In the light of the knowledge and understandlng of the charlty and Its environment obtalned In th8 course of the
audlt, we have not Identified material misstatements in the directors. report included within the trustees, report.
In respect solely of the limltation on our work relating to the Nlgerian propety descrlbed above..
we have not obtained 811 the informatlon and explan8tion8 that we consldered necessary for the PUTpose of
our audlt.
we werg unable to determ5ne whether adequate accounting records had been maintained.
We have nothlng to report in respect of the following matters in relatlon to which the Companies Act 2006 requlres
us to report to you If, in our oplnion:
the financial statements are not in agreement with tha accounting records and returns,. or
rtaln disclosures of trustees, remuneration specified by law are not made.
the trustees were not entitled lo prepare the financial ststements In accordance with the small companles
regime and take advantage of the small companles, exemptlons in preparing the trustees, report and from the
requirement to prepare a strategic report.
Responslbllltlos of trustèes
As explained more fully in the statement of trustees, responsibilities, the trustee5, who are also the directors of the
charity for the purpose of cornpany law, are responsible for the preparation of the financial statements and for being
satisfied that they give a true and fair view, and for such intemal control as the trustees determine is necessary to
enable the preparation of financial statements that are free from material misstatement, whether due to fraud or
error. In preparing the financial statements, the trustees are responsible for assesslng the charity'5 ability to
continue as a going concern, disclosing, as applicable, matters related to golng concern and using the golng
concern basls of accounting unless the trustees either intend to liquidate the charitable company or to cease
operations, or have no realistic alternative but to do so.

REVIVAL MOVEMENT ASSOCIATION
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF REVIVAL MOVEMENT ASSOCIATION
Audltor's responsibilitles for the audlt of the flnanclal statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement, whether due to fraud or emr, and to issue an auditor's report that includes our opinlon.
Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance
with ISAS {UKI will always detect a material misstatement when it exists. Misstatements can arise from fraud or
error and are consldered material if, individually or in the aggregate, they could reasonably be expected to influence
the economic decisions of users taken on the basls of these financial statements.
Irregularities, including fraud, are instances of non-compllance with laws and regulations. We design procedures in
line with our responsibilities, outlined above, to detect material mlsstatements In respect of irregularitles, including
fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
We gained an understanding of the legal and regulatory framework applicable to the charity and considered the rlsk
of acts by the charity which were contrary to the applicable laws and regulations, including fraud. These Included.
but were not limlted to, compllance wlth the Companies Act 2006, FRS102 The Financlal Reportlng Standard
applicable In the UK and Republic of Ireland" and the Charitles SORP (FRS102).
We focused on laws and regulations that could give rise to material misstatements in the financial statements. Our
test8 included, but were not limlted to:
Agreem8nt of the financial statement disclosures to the underlying supporting documentation.,
Enquirles of management.,
Review of minutes of Trustee meetings throughout the period., and
Revlew of any transactlons wlth, or correspondence with, the charlty's sollcltor8.
We also communlcated the relevant laws end regulations and potential fraud risk to th8 engagement team and
remained alert to any Indications of fraud or non-compliance wlth laws and regulations throughout the audit,
Our audit procedures were deslgned to respond to risks of material misstatement In the flnanclal statements,
recognising that the rtsk of not detecting a material misstatement due to fraud18 higher than the risk of not detecting
one resulting from error, as fraud may involve deliberate concealment by, for example, forgery, misrepresentations
or through collusion.
There are Inherent limitatlons in the audlt procedures described above and the further removed non-compliance
with laws and regulations Is from events and transactions reflected in the financial statements, the less likely we are
to become aware of it. As in all our audits, we addressed the r18k of management override of internal controls,
Including testing journals and evaluating whether there wa8 evidence of bias by the trustee8 that represented a risk
of material misstatement due to fraud.
A further description of our responsibilities is available on the Financial Reporting Council's website at.. https.'Il
www.frc.org.uklauditorsrespon5ibilities. Thls description forms part of our audltor's report.
Use of our report
This report is made solely to the charltable company's members, as a body, in accordance with Chapter 3 of Part 16
of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitabl&
company's members those matters we are required to state to tem In an auditors, report and for no other purpose.
To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other tFEn the charilable
company and the charitable company's members as a body, for our audit work, for this report, or forthe oplnions we
have formed.

REVIVAL MOVEMENT ASSOCIATION
INDEPENDENT AUDITOR'S REPORT {CONTINUED)
TO THE TRUSTEES OF REVIVAL MOVEMENT ASSOCIATION
Mr. Rlchard Mcclay (Senlor Statutory Audltor}
for and on behalf of Mccreery Turklngton Stockman Ltd
30 May 2023
Chartered Accountants
statutory A
or
1 Lanyon Quay
Belfast
Co Anlrlm
Northern Ireland
BT13LG

REVIVAL MOVEMENT ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2022
Unrestrlcted Restricted
funds
funds
2022
2022
Total
Unrestricted Restrlcted
funds
funds
2021
2021
Total
2022
2021
Notes
Donations and
legacies
Charitable activitles
Investments
Other income
2,090,207
167,618
1,028
80,051
863,293 2,953,500
167,618
1,028
80,051
2,025,083
91,371
1,287
72,967
729,984
2,755,067
91,371
1,267
72,967
Total Income
2,338,904
863,293
3,202,197
2,190,688
729,984
2,920,672
Charitable activities
1,967,524
862,910 2,830,434
1,984,034
730,174 2,714,208
Net Income for the yearl
Net movement In funds
371,380
383
371,763
206,654
(190)
206,464
Fund balances at 1 January
2022
3,427,872
632 3,428,504
3,221,218
822 3,222.040
Fund balances at 31
December 2022
3,799,252
1,015
3,800,267
3,427,872
832
3,428,504
The Statement of financial activities includes all gains and losses recognlsed in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies wlth the requirements for an income and expenditure account
under the Companies Act 2006.
10-

REVIVAL MOVEMENT ASSOCIATION
BALANCE SHEET
AS AT31 DECEMBER 2022
2022
2021
Notes
Flxed assets
Tangible assets
Current assets
Stocks
Debtors
Cash at bank and in hand
12
1,925,536
2,059,555
13
14
498,600
115,201
1,643,976
278,433
109,730
1,102,748
2,257,777
1,490,911
Credltors: amounts falllng due wlthln
one year
16
(383,046)
(121 ,962)
Net current assets
1,874,731
1,368,949
Totsl assets les8 current Ilabllltles
3,800,267
3,428,504
Income funds
Restricted funds
Unrestdcted funds
18
1,015
3,799,252
632
3,427,872
3,800,287
3,428,504
These financial statements have been prepared In accordance wlth the provision8 appllcab18 to companies subject
to the sm211 companies regime,
The accounts were approved and authorised for issue by the Trustees on 30 May 2023
). Ckn¢ ALI~
Mr. Samuel Adams
Trustee
Mr W C Allen
Trustee
Company Reglstratlon No. N1007497
11

REVIVAL MOVEMENT ASSOCIATION
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2022
2022
2021
Notes
Cash flow5 from operating actlvltles
Cash generated from operations
21
548,902
325,505
Investlng actlvltles
Purchase of tangible fixed assets
Interest received
(8,702)
1,028
(5,666)
1,267
Net cash used In Investlng actlvltles
(7,674)
14,399)
Flnanclng actlvltleg
Net cash used In flnanclng actlvltles
Net Increa8e In cash and cash equlvalents
541,228
321,106
Cash and cash equlvalents at beginning of year
1,102,748
781,842
Cash and cash equlvalents at and of year
1,643,976
1,102,748
12-

REVIVAL MOVEMENT ASSOCIATION
STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Critical accountlng estimates and Judgements
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates
and assumptions about the carrying amount of assets and liabillties that are not readily apparent from other
sources. The estimates and associated assumptions are based on historlcal experience and other factors that
are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in whlch the estimate is revised where the revision affects only that
period, or in the period of the revision and future perlods where the revision affects both current and future
periods.
13-

REVIVAL MOVEMENT ASSOCIATION
STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Charitable
activities
Sales of Offorlngs at
Llteraturo
Moetlng8
2022
2022
Totsl
2022
SaleB of Offerlngs at
Llterature
M8etlng8
2021
2021
Total
2021
Income from
ch8ritable activities
120,755
46,863
167,818
64,763
26,608
91,371
Accountlng pollcles
Charlty Informatlon
Revival Movement Association Is a private company limlted by guaranlee incorporated in Northern Ireland.
The registered office is 10 Kinallen Road, Dromara, Dromore, Co Down, BT25 2NL, N Ireland.
4.1 Accountlng conventlon
The accounts have been prepared in accordance with the charity's Memorandum and Articles of Association,
the Companies Act 2006 and "Accounting and Raporting by Charities.. Statement of Recommended Practice
appllcable to charities preparing thelr accounts in accordance wlth the Financial Reporting Standard
applicable in the UK and Republlc of Ireland {FRS 102)" (Issued In October 2019), The charlty Is a Publlc
Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, whlch18 the functional currency of the charlty, Monetary
amounts In these financial statements are rounded to the nearest £.
Tre financial statements have been prepared under the hlstorlcal ¢08t conventlon. The prlnclpal accounting
policies adopted are set out below.
4.2 Golng concern
At the time of approving the ff nancial statements, the trustees have a reasonable expectation that the charity
has adequate resources to continue in operational exlstence for the foreseeable future. Thus the trustees
continue to adopt the going concern basis of accounting in preparing the financial statements.
4.3 Charltable funds
Unrestricted funds are available for use at the discretlon of the trustees in furtherance of their charitsble
objectives.
Designated funds are unrestricted funds earmarked by the trusteesldlrectors for partlcular purposes.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purFoses and
uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subj8Ct to specific Conditions by donors that the capital must be maintalned by the
charity.
4.4 Incoming resources
Income is recognlsed when the charity is legally entitled to it after any performance conditlons have been met.
the amounts can be measured reliably, and it is probable that income will be received.
15-

REVIVAL MOVEMENT ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Accounting policie8
(Continued)
Cash donations are recognised on recelpt. Other donations are recognlsed once the charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable In
relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Donated assets are included in the Balance Sheet at their current value at the date of the gift and also
included in the Statement of Flnanclal Activities as an incoming resource.
Legacies are recognlsed on receipt or othelwlse If the charlty has been notified of an impending dlstribution,
the amount Is known, and receipt is expected. If the amount is not known, the legacy is treated as a
contingent asset.
The charitable company benefits from the involvement and enthusiastic support of its volunteers, detai18 of
which are given in the annual report. In accordance wlth accounting standards, the economic contribution of
general volunteers is not measured In the accounts.
Grants towards charitable activities are released to the SOFA as the related expenditure is incurred.
4.5 Resources expended
All expenditure is accounted for on an accruals basls and has been classified under headlngs that aggregate
all costs relating to either charitable activities or governance. Expendilure is recognised where there is a legal
or constructive obligation to make payments to third parties, It is probable that the settlement wil I be required,
and the amount of the oblSgatlon can be measured rellably.
lthere costs cannot be dlrectly attrlbuted to particular headings they have been allocated to activitles on
basls conslstent wlth use of resources. The allocatlon Is based on the apportionment of wages and salaries
between admlnistratlon costs and productlon cost8.
4.6 Tanglble flxed assets
T8nglble fixed assets are initially mea8ured at cost and Subsequently measured at cost or valuation, net of
depreciation and any impairment108ses.
Deprecialion Is recognised so as to wlte off the cost or valuatlon of assets less their resldual values over thelr
useful lives on the following bases..
Freehold land and bulldings
Plant and equipment
Offlce Equipment
20/014 /0 Stralght Llne
100/0 Straight Line
200h Stralght Llne
The gain or loss arising on the dlsposal of an asset Is delermined as the difference be￿een the sale
pro¢68ds and the carrying value of the asset, and Is recognised in the statement of financial activities.
4.7 Impalrment of flxed assets
At each reporting end date, the charlty reviews th6 carrying amounts of its tanglble assets lo determine
whether there 15 any indication that those assets have suffered an impairment10ss. If any such ind￿allOn
exists, the recoverable amount of the asset Is estimated in order to determine the extent of the impaimient
loss (if any),
16-

REVIVAL MOVEMENT ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Accountlng pollcles
(Contlnued)
4.8 stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost
comprises direct materials and, where applicable, direct labour costs and those overheads that have been
incurred in bringlng the stocks to their present location and condltion. Items held for distrlbutlon at no or
nominal consideration are measured the lower of replacement cost and cost.
Cost 15 calculated using first in, first out formula. Provision is made for damaged, obsolete and slow-moving
stock where appropriate.
Net realisable value Is the estlmated selling price less all estimated costs of completion 8nd costs to be
incurred in marketing, selling and dlstrlbution.
4.9 Cash and cash equlvalents
Cash and cash equivalents include cash In hand, deposlts held at call with banks, other short-term Ilquld
investments with orlginal maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabllltles.
4.10 Flnanclal Instruments
The charity has elected to apply the provisions of Sectlon 11 '8aslc Flnanclal Instruments, and Section 12
'other Financial Instruments Issues, of FRS 102 to all of its financlal instruments,
Flnanclal Instruments are recognised In the charlty's balance Sheet when the charlty becomes paty to the
contractual provislons of the Instrument.
Financial assets and 1Sabllltles are offset, wSth the net amounts presented In the flnanclal statements, when
there is a legally enforceable right to set off the recognised amount8 and there 13 an intention to settle on a
net basis or to realise the asset and settle the Ilability slmultaneou81y.
Baslc flnanclal assets
Baslc financial assets, which include debtors and cash and bank ba18nces, are initially measured at
transaction price including transactlon costs and are subsequently carried at amortl8ed cost using the
effective interest method unless the arrangement constitutes a financing transactlon, where the transaction is
measured at the present value of the future receipts dlscounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
Baslc flnanclal Ilabllltles
Basic financial liabillties, includlng credltors and bank loans are Inltially recognised at transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortlsed.
Debt Instruments are subsequently carrSed at amortlsed cost, uslng the effective interest rate method.
Trade credltors are obllgatlons to pay for goods or servlces that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabllitles. Trade creditors are recognised initially and
subsequently at transaction price.
Derecognition of financial liabilities
Financial liabllities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
17-

REVIVAL MOVEMENT ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Accountlng policie8
(Continued)
4.11 Taxation
The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered
to pass the tests set out in Paragraph 1 Schedule 6 Flnance Act 2010 and therefore meets the definltiion of a
charitable company for UK corporation tax purposes.
4.12 Employee beneflts
The cost of any unused holiday entitlement is recognised in the period in which the employee's servlces are
received.
Termlnation benefits are recogni8ed immedlately as an expense when the charlty is demonstrably committed
to terminate the employment of an employee or to provide temilnation benefits.
4.13 Retlrement beneflts
Payments to defined contribution retlrement benefit schemes are charged as an expense as they fall due.
4.14 Forelgn exchange
Transactions in foreign currency are translated into Sterllng at the rate of exchange ruling at the date of the
transaction.
Assets and Ilabllities In for8lgn currencies are translated Into Sterling at the rates of exchange rullng at the
balance sheet date,
Exchange differences are taken into account In arrlvlng at the operating result.
Investments
Unrestrlcted Unrestrlcted
funds
funds
2022
2021
Interest receivable
1,028
1,267
Other Income
Unrestrlcted
funds
Totsl
2022
2021
other income
Sale of Recyclable Goods
Wind Turbine and Solar Panel Income
Covld 19 Support
23,390
56,856
20,942
51,745
275
80,051
72,967
18-

REVIVAL MOVEMENT ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Charitable actlvltles
2022
2021
staff costs
Depreciation and impairment
Printing
Purchase of Literature
Postage and Freight
Boxes and Packaging
Llght, Heat and Power
Repalrs and Maintenance
Computer Costs
Travel
Equipment Hire
BrazillNlgeria Depot Expenses
Donations
434,945
91,773
1,365,313
299
447,641
11,928
104,708
62,430
4,329
12,520
9,995
56,487
7,914
458,123
90,913
1,276,362
8,230
445,575
12,115
83,813
49,532
3,798
2,318
9,185
62,905
9,276
2,810,280
2,512,145
Share of support cost3 (see note l 0)
Share of governance costs (see note 10)
184,532
35,623
173,507
28,556
2,830,434
2,714,208
Analysls by fund
Unrestricted funds
Restricted funds
1,967,524
862,910
2,830,434
For the year ended 31 December 2021
Unre8tricted funds
Restricted funds
1,984,034
730,174
2,714,208
19-

REVIVAL MOVEMENT ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Tru8tee8
The following directorsltrustees recelved gross salarle8, including overtlme where applicable, in the year
ended 31 December 2022..
Samuel Adams £30,537
Clive Allen
£22,054
Heather Mercer £21,483
The charitable company made pension contributions in respect of the following directorsltrustees in the year
ended 31 December 2022..
Samuel Adams £972
Clive Allen
£632
Heather Mercer £607
The legal authority for the payment of remuneratlon to directorsltrustees is the charity'8 Memorandum and
Artlcles of Associatlon.
No other directorsltrustees, or persons connected to them, received remuneration in the year.
In the year ended 31 December 2022, the charitable company reimbursed directorsltrustees a tolal of
£2,313 in relation to travel expenses incurred In providing services to the charltable company.
Employees
The average number employees during the year was:
2022
Number
2021
Number
ManagemenVAdmlnistration
Operatives
20
22
Tolal
23
25
Employment cost8
2022
2021
Wages and salaries
Social security costs
other pension costs
475,512
33,932
12,489
493,123
32,816
13,116
521,933
539,055
There were no employees whose annual remuneration was more than £60,000.
-20-

REVIVAL MOVEMENT ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
10 Support cost8
Support Governanc
costs
costs
2022
2021 Ba31s of allocatlon
Staff costs
Depreciation
Exchange gains
Rent, Rates and
Printing, Stationery and
Telephone
Legal and Professional
General Expenses
86,988
50,949
(250)
6,845
5,966
4,613
2,040
27,381
86,988
50,949
(250)
8,208
7,154
5,531
2,040
27,381
80,932
51,039
1,363
1,188
918
7,936 Wage8
6,371 Wages
4,034 Wages
1,423
24,522
Audit fees
Light, Heat and Power
11,313
20,841
11,313
20,841
11,013
14,793 Wages
184,532
35,623
220,155
202,083
Analysed between
Charltable actlvlties
184,532
35,623
220,155
202,063
Governance costs Includes payments to the auditors of £11,313 (2021- £11,013)
for audlt fees,
11 Taxatlon
The charity is exempt from tax on income and gains falling wlthln section 505 of the Taxes Act 1988 or Section
252 of the Taxationof Chargeable Gain8Act 1992 to the exient that these are applied to its charitable objects.
12 Tanglble flxed assets
Freehold land
and bulldlng3
Plant and
equlpment
Offlcg
Equlpment
Total
Cost
At 1 January 2022
Addltlons
2,273,988 3,021,560
8,702
44,298
5,339,844
8,702
At 31 D8cember 2022
2,273,988 3,030,262
44,298
5,348,548
Depreclatlon and Impalnnent
At 1 January 2022
Depreciation charged In the year
675,518 2,567,972
48,138
91,773
36,797
2,812
3,280,287
142,723
At 31 t)ecember 2022
723,656 2,659,745
39,609
3,423,010
Carrying amount
At 31 December 2022
1,550,330
370,517
4,689
1,925.536
At 31 December 2021
1,598,467
453,588
7,500
2,059,555
-21

REVIVAL MOVEMENT ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
13 Stocks
2022
2021
Raw materials and consumables
498,600
278,433
14 Debto
2022
2021
Amounts falllng due wlthln one year:
Trade debtors
Other debtors
Prepayments and accrued Income
9,092
99,351
6,758
7,092
62,900
39,739
115,201
109,731
15 Credltors: amounts falllng due wlthln one year
2022
2021
Other taxallon and 8oci818ecurlty
Trade creditors
Other credltors
Accruals and deferred income
8,444
318,926
24,233
31,443
8,585
50,304
35,971
27,102
383,046
121,962
16 Retlrement beneflt schemes
The charity operates a deflned contribution pension scheme for all qu8llfylng employees. The a88ets of the
scheme are held separately from those of the charity In an independently adminlstered fund. The entlre
expense Is allocated to unrestricted funds as are all employee expenses.
The charge to profit or loss In respect of defined contribution schemes was £26,69012021- £30,107).
17 Analysls of net assets between funds
General Restrlcted
Funds
Funds
2022
2022
Total
General
Funds
2021
Restricted
Funds
2021
Total
2022
2021
Fund balances at 31
December 2022 are
represented by..
Tangible assets
Current assetsl{liabilities)
1,925,536
1,873,716
1,925,536
1,874,731
2,059,555
1,368,316
2,059,555
1,368,949
1,015
632
3,799,252
1,015 3,800,267
3,427,871
632 3,428,504
The general reserve represents free funds of the charity which are not designated for partlcular purposes.
-22-

REVIVAL MOVEMENT ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
18 Restrlcted fund8
The income funds of the charity include restricted funds comprising the following unexpended balan￿S of
donations and gr8nts held on trust for specific purposes=
Movèment In funds
Incomlng Resources Balance at 31
resources
expended
December
2022
Balance at 1
January
2022
Children's Literature Fund
Indian Orphanages
858,803
4,490
<858,803)
{4,107)
632
1,015
Chlldren'8 Llterature Fund
This fund seeks to provide CEF flashcards, teachers, manuals and children's devotlonal booklets to CEF
workers In many parts of the world. It also supports the work of Bible Education Services by printing
chlldr8n's devotlonal booklets In a number of languages. Mailbox Club also benefils from this fund, they have
requested three mlllion children's Bible courses. In addition, monies from this fund go towards prlnting
Revlval Movement's own chlldren's tracts and publlcations and the Creatlon to Christ A3 Blble tlashcards.
The charSty has taken over the printlng of more of the ACEW publlcatlons and these will become RMA
publlcation8.
Indlan Orphanages
Thls fund represents rnonies donated for the purpose of helplng orphanages in India.
19 Related party transactlons
Transactlons wlth related partles
During the year the charity entered Into the following transactlons with related parties..
Servlces recelved
2022
2021
Other related parties
1,085
742
1,085
742
The services received consisted of cleaning services provided by Office Hero Ltd, a company owned by
David Adams, son of trustee Samuel Adams The servlces are provided under normal market conditians.
At 31 December 2022 there was no money outstanding.
20 Analysis of chang98 In net funds
The charity had no debt durlng the year.
-23-

REVIVAL MOVEMENT ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
21 Cash generated from operatlons
2022
2021
Surplus for the year
371,783
206,464
AdJustments for:
Investment income recognlsed in profit or loss
Depreciation and impairment of tangible fixed assets
(1,028)
142,723
(1,267)
141,952
Movements in working capital..
(Increase) in stocks
(Increase) in debtors
Increase In creditors
(220,167)
(5,473)
261,084
(2,124)
(30,246)
10,726
Cash gonerated from operatlons
548,902
325,505
-24-