Charlty regl8tratlon number NIC101172
Company registratlon number N1007497 (Northern Ireland)
REVIVAL MOVEMENT ASSOCIATION
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

REVIVAL MOVEMENT ASSOCIATION
LEGAL AND ADMINISTRATIVE INFORMATION
Trustaes
Mr. Samuel Adams
Mr W C Allen
MrJPAlen
Mrs. Heather Mercer
MrA Fitzsimmons
Mr D Watson
Mr Michael Verner
Mr Rodney Gamham
Secretary
Mrs. Heather Mercer
Charlty number
NIC101172
Company number
N1007497
Prlnclpal address
10 Klnallen Road
Dromara
Dromore
Co Down
N Ireland
BT25 2NL
Regl8tered office
10 Klnallen Road
Dromara
Dromor8
Co Down
N Ireland
BT25 2NL
Audltor
Mccreery Turkington Stockman Ltd
1 Lanyon Quay
Belfast
Co Antrim
Northern Ireland
BT13LG
Sollcltor8
McFarl8nd Graham Mccombe
4143 Bachelors Walk
Llsburn
Co. Antrim
BT28 1XN

REVIVAL MOVEMENT ASSOCIATION
CONTENTS
Page
Trustees, report
Independent audltorfs report
ststement of financial actlvlties
10
Balance sheet
11
Statement of cash flows
12
Notes to the financial siatements
13-24

REVIVAL MOVEMENT ASSOCIATION
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees present their annual report and flnancial statements for the year ended 31 December 2023.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to accounts
and comply with the Charity's Memorandum and Articles of Association. Ihe Companies Act 2008 and
'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102) published in October 2019"
ObJectlve8 and actlvltles
The charity's objectives and principal activities are to print and distribute Christian publicatlons for both adults
and children. Their aim is to print in multiple languages in order to asslst as many missionary organisations,
churches and evangelists as possible in most countries of the world.
The charity has many individual projects that help further their overall aims. The following are two examples of
said projecls',-
The charity has embarked on a major project with Every Home lor Christ to provide 20 million leaflets in Spanish.
Portuguese, Creole and Dutch for distribution throughout Latin and Central America, including the Caribbean.
These leaflets will be made up into packs and given to churches which will encourage members lo take a pack
containing 52 leaflets, one leallet to be shared each week of the year.
The charity is working in partnership with CEF in order to provide flashcard Blble lessons to be used In a major
outreach worldwide involving Christmas party clubs. These are one-off children's events when millions of boys
and girls are reached with the good news of the Gospel.
The trustees have paid due regard to guldance Issued by ihe Charity Commission in deciding what aclivities the
charity should undertake.
The charity is appreciative of the efforts of its volunteers who are involved in service provision. It is estimated
that over 4,500 volunteer hours were provided during the year. If this is conseNatively valued al £10.42 an hour,
the volunteer effort amounts to £46,890.
Achlevements and p8rfomiance
The main area of charitable activity is the printing and distnbution of Christian literature. During 2023, 1,368
tonnes of paper were used in the production of literature. This produced 87 million pieces of literature..
5,381,000 Gospels.,
8,180.984 Scripture and Gospel booklet5-
72,618,000 Gospel tract5 and leaflets-
490.409 sets of Children's Bible Lessons., and
173,000 books.
A total of 52 containers 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 2023
Flnanclal revlew
During the current year the charity had a surplus of £401,358 with accumulated reserves of £4,201,626
erv
The trusteesldirectors retain funds in the charitable company for the following reasons..
a) to finance the ongoing runnlng costs of operallons; and
b) to provide funds available al short notice to finance the objectives of the charity and facilitate the plans for the
future.
The trusteesldirectors calculate that £1.054,445 of unrestricted reserves are required to finance annual running
costs, in addition at any one time liquid funds of approximately £350,000 are required to finance the purchase of
paper, which is ordered three months Sn advance.
Unrestricted and undesignaled reserves are currently £4,200,092 and on the basis of the Informatlon above the
tru5teesldlrectors are satisfied that this level of reserves is acceptable. In addition, there are £1,534 of restricted
reserves.
sofF
The principal sources of funding are donations, gifts and legacies.
The cash reserves have increased this year due lo a net inflow of resources In the year on operatlng activities.
Surplus funds continue lo be held on short term deposit.
AA
The trusteesldirectors review the major risks to the charitable company on an ongoing basis. Income levels are
regularly monitored and advised to contributors through the monthly newslelter. All transactions and projects are
aulhcrised by trusteesldireclors, thereby minimising interna15 risks, Procedures are in place lo ensure
compliance with health and safely of staff and volunteers, clients and visitors to the premises. These procedures
are periodically reviewed to ensure that they continue to meet the needs of the charity.
2024 marks the 75th anniversary of the commencement of the Revival MovementAssociation. It was founded in
1949 by Mr William Ernest Allen who slarled to publish booklets on the subject of Revival. The Every Home
Crusade branch of the ministry subsequently began in 1960 and the organisation has grown steadily down
through the years. To celebrate this milestone, a 75th anniversary conference and two anniversary dinners are
planned,
The charity is conducting a feasibility study regarding extending the factory at Kinallen wth the long-term viaw of
changing machinery to increase production.
structure, governance and management
Governin
Document
The charity is a company limited 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 itsArticles ofAssociation. In the event of the company being wound up, members are required
to contribute an amount not exceeding £1.

REVIVAL MOVEMENT ASSOCIATION
TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees, who ar8 also the directors for the purpose of company law, and who served during the year were:
Samuel J Adams (Joint Chief Executive)
W Clive Allen (Joint Chief Executive)
J Paul Allen
Heather Mercer (Mission Secretary)
Austin Fitzsimmons
David Watson
Michael Verner
Rodney Garnham
Individuals are invlted to seNe as directorsltruslees on the basis of their abilities and background so as to
achieve a balance between those from business, voluntary and charity sectors.
Under the requirements of the Memorandum and Articles ofAssociation one third of the directorsltruslees retire
each year and are eligible for re-election. Samuel Adams and Austin Filzsimmons are due lo retire by rotation
and, being eligible, offer themselves for re-election.
None of the trustees has any beneficial interesl 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 directorsltrustees of 8 members who meet regularly
and are responsible for the stptegic direction 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 working on Ihe policies and structures within the organisation.
The Mlssion Directors, Clive Allen and Samuel Adams, are responslble for the day to day operating declsions
thin the factory. Heather Mercer, the Mlssion Secretary, a8 an Executlve Director. is consulted before decisions
are made and is involv8d in administration and Is responsible for accounts.
Most directorsltrustees ere already aware of the activities of the charity prlor to appointment. When invited to
serve they are provided with details of the charlty's objectives and its day to day operations.
The remuneration of key management 15 set using the same parameters as all other staff. which is based on the
individual's length of Servi￿ to the charity.

REVIVAL MOVEMENT ASSOCIATION
TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
the
The charity co-operates wth the following organisations in the pursuit of it8 charitable objectives..
ACTS Nigeria
Child Evangelism Fellowship,.
Biblemission.,
Bible Education Services-.
Every Home for Christ.,
Interlink Missionary Agency.,
Mailbox Club-
India Bible Literature..
China Tourist Ministries.,
Emmaus.,
Rock International., and
Paul Williams (Romania)
ststement of tru8tees' rg8ponslbllltle8
The trustees, who are also the directors of Revlval Movement Association for the purpose of company law, are
responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law
and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice}.
Company Law requires the trustees to prepare financial statement8 for each financial year which give a true and
fair view of the slate of affairs of the charity and of the incoming resources and application of resources, including
the income and expenditure, oflhe ch8rilable company for that year.
In preparing these flnanclal ststements, the trustees are requlred to..
select suitable accounting policies and then apply them consistently.,
observe the methods and principles in the Charities SORP 2019 (FRS102)',
make judgements and estimates that are reasonable and prudent.,
slate whether applicable UK Accountlng Standards have been followed, subject to any materlal departures
disclosed and explained in the financial statements., and
prepare the financial statements on the going concern basis unless it is inappropriate lo presuw£ that the
charity will continue in operation.
The trustees are responsible for keeplng adequate accounting records that disclose with reasonable accuracy at
any tsme the financial position of the charity and enable them to ensure that the financial statements comply with
the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for
taking reasonable Steps for the prevention and detaction of fraud and other Irregularilies.
Audltor
In accordance with the company's articles, a resolution proposing that Mccreery Turkinglon Stockman Ltd be
reappointed as auditor of the company will be put at a General Meeting.
Dlsclosure of Informatlon to audltor
Each of the trustees has confirmed that there is no infomation of which they are aware which is relevanl to the
audit, but of which the auditor is is unaware. They have further confirmed that they have taken appropriate steps
to identify such relevant information 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 2023
In
Mrs. Heather Mercer
Trustee
Dated.. 28 May 2024

REVIVAL MOVEMENT ASSOCIATION
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF REVIVAL MOVEMENT ASSOCIATION
Qualified opinlon
We have audited the financial statements of Revlval Movement Association (the 'charity') for the year ended 31
December 2023 which comprise the statement of financial activities, the balance sheet, the statement of cash flows
and notes to the financial ststements, including significant accounting policies. The financial reporting framework
that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including
Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of I￿land
(United Kingdom Generally Accepted Accounting Practice).
In our oplnion, except for the possible effects of the matter described In the Basis fof Qualified Opinion section of
our report, the financial statements..
give a true and fair view of the state of the chantable company's affairs as at 31 December 2023 and of Its
incoming resources and application of resources, including Its Income and expenditure, for the year then
ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted Accountlng Practi￿.
and
have been prepared in accordance with the requirements of the Companies Act 2006.
Ba818 lor quallfled oplnlon
With respect to the fixed assets, audit evldence in relation to property wilh a carrying value of £73,800 was Ilmited.
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 Nigeria, with whom Revival Movement Association has
worked for many years. The organisation is registered in Nigeria and is also linked to a UK charitable organisation.
We were unable lo obtain sufficient appropnale audit evidence regarding the valuation, existence and title to this
asset a8 the18gal process in still ongoing in Nigeria.
Vde conducted our audit in accordance wlth Internatlonal Standard8 on Audlting (UK) {ISAs (UK)) and appllcable
law. Our responsibllltles under those standards are further described in the Audiloffs Trsponslbilities for the audil ol
tho financial statemgnts section of our report. We are independent of the charity in accordance with the ethical
requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical
Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe
that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified opinion.
Concluslons relatlng to golng concern
In auditing the financial statements, we have concluded that the trustee5' use of the going concem basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going
concern for a period of al least twelve months from when the financlal statements are authorised for issue.
Our responsibilities and the responsibilities of Ihe Iru81ees with respect to going concern are described in the
relevant sections of this report.

REVIVAL MOVEMENT ASSOCIATION
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF REVIVAL MOVEMENT ASSOCIATION
Other Infomiatlon
The trustees are responsible for the other informalion. The other information comprises the information included in
the annual report, other than the financial statement5 and our auditor's report thereon. Our opinion on the financial
statements does not cover the other information and, except to the extent othemise explicitly stated in our report,
we do not express any fonn of assurance conclusion thereon.
In connection wlth our audit of the financial statements, our responsibility is to read the other information and. in
doing so, consider whether the other information Is materially inconsistent wilh the financial statements or our
knowledge obtained In the audit or otherw15e appears lo be materially mls5t8ted. If we identify such material
inconsistencies or apparent material misstatements, we are required lo determine whether there is a material
misstatement in Ihe financial statements or a material misstatement of the other information. If, based on the work
we have performed, we condude that there is a material misstatemenl of Ihi8 Other information, we are required to
report that fact.
We have nothing to report in this regard.
Oplnlon8 on other matters prescrlbed by the Companles Act 2006
In our oplnion, based on the work undertaken In the course of our audit..
the information given in the trustees, report for the financial year for which the flnancial statement8 are
prepared, which includes the directors, report prepared for the purposes of company law, is consistent with the
financial statements., and
the directors, report included within the trustees, report has been prepared in accordance with applicable legal
requirements.
Matters on whlch we are requlred to report by exceptlon
In the light of the knowledge and understanding of the charity and It8 envlronment obtained In the course of the
audSt, we have nol identified malerial misslatemenls in the directors, report Included within the trusteo8' report.
In respect solely of the limitation on our work relating to the Nigerian property described above..
we have not obtained all the information and explanations that we considered necessary for the purpose of
our audit.
we were unable to detemiine whether adequale accounting records had been maintained.
We have nolhlng to report In respect of the following matter5 in relatlon to which the Companies Act 2006 requires
us to report to you If, in our opinion..
the financial statements are not in agreement with the accounting records and returns., or
certain disclosures of truslees, remuneration specified by law are not made.
the trustees were not enlitled lo prepare the financial statements in accordance with the small companies
regime and take advantage of the small companies, exemptions in preparing the trustees, report and from the
requirement lo prepare a strategic report.
Responslbllltlès of trustees
As explained more fully in the statement of trustees, responsibilities, the trustees, who are also the directors of the
charity for the purpose of Company law, are responsible for the preparation of the financial statements and for being
satisfied Ihat they give a true and fair view, and for such internal 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 assessing the charity's ability to
continue as a going concern, disclosing, as applicable. matters related to going concern and uslng the going
concern basi5 of accounting unless the trustees either intend to liquidate the charilable company or to cease
operations, or have no realistic alternalive but lo do so.

REVIVAL MOVEMENT ASSOCIATION
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF REVIVAL MOVEMENT ASSOCIATION
Audltorf8 responslbllStles for the audlt of the flnancial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
malerial misstatement, whether due to fraud or error, and to Issue an auditorfs report that includes our opinion.
Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance
with ISAS {UK} will always detect a material misstatement when it exists. Misstatements can arise from fraud or
error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence
the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in
line with our responsibilitie5. outlined above, lo detect material misslalements in respect of irregularities, including
fraud. The extent lo which our procedures are capable of detecting irregularities, including fraud, is detailed below.
INe gained an understanding of the legal and regulatory framework applicable to the charity and considered the risk
of acts by the charity which were contrary to the applicable laws and regulations, including fraud. These included,
but were not limited to, compliance with the Companies Act 2006, FRS102 "The Financial Reporting Standard
applicable in Ihe UK and Republic of Ireland and Ihe Charities SORP (FRS102).
We focused on laws and regulations that could give rlse to materlal mi88talemenls in the financial 8latemenl8. Our
tests included, but were not limited to..
Agreement of the financial Statement disclosures to the underlying supporting documentation.,
Enquirie5 of management,
Review of Trustee meeting5 throughout the period- and
Review of any transactions with, or correspondence with, the charity's solicitors.
We also communicatlon the relevant laws and regulations and potential fraud risk to the engagement team and
remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.
Our audit procedures were designed to respond to risks of material misstatement in the financial statements,
recognising that Ihe risk of not detecting a material misstatement due to fraud is 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 Ilmltations in the audit procedures described above and the further removed non-compliance
Ih laws and regulations Is from events and transactlons reflected In the flnanclal statements, the less likely we are
to become aware of it, As in all our audits, we address the risk of management override of internal controls,
including testing journals and evaluating whether there was evidence of bias by the trustees that represented a risk
of material misstatement due to fraud.
A further descripllon of our responsibllltles is available on the Financial Reporting Council's website at.. https'.11
www.frc.org.uklauditorsresponsibilities. This description forms part of our auditor's report.
The extent to whlch our procedures are capable of detecting irregularitSes, including fraud, is detailed below.
A further description of our responsibilities is available on the Financial Reporting Council's website at: http5:11
www.frc.org.uklauditorsresponsibilities. This description fomis part of our auditor's report.
Use of our report
This report is made solely to the company's members, as a body. in accordance WTth section 391 of the Companies
Act 2014. Our audit work has been undertaken so that we might state to the company's members those matters we
are requlred to slate to them in an auditor's report and for no other purpose. To the fullest extenl permitted by law,
we do not accept or assume responsiblllty to anyone other than the company and the company's members as
body. for our audit work, for this report, or for the opinions we have formed.

REVIVAL MOVEMENT ASSOCIATION
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF REVIVAL MOVEMENT ASSOCIATION
Mr. Rlchard Mcclay (Senlor Statutory Audltor)
for and on behalf of Mccreery Turklngton Stockman Ltd
28 May 2024
Chartered Accountants
Statutory Audi
1 Lanyon Quay
Belfast
Co Antrim
Northern Ireland
BT13LG

REVIVAL MOVEMENT ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2023
Unrestrlct8d Restrlcted
funds
funds
2023
2023
Totsl Unrestricted Restrlcted
funds
funds
2022
2022
Total
2023
2022
Notes
Income and endowmonts from:
Donation8 and legacies
Charitable activitles
Investmen15
Other income
2,621,543
160,322
1,449
89,474
985,134 3,606,677
160,322
1,449
89,474
2,090.207
167,618
1,028
80.051
863,293 2,953,500
167,618
1,028
80,051
Total Income
2,872,788
985,134 3,857,922
2,338,904
863,293 3,202,197
Expendlture on:
Charitable activltles
Other expenditure
2,478,912
(6,963)
984,615 3,463,527
(6,963)
1,967,524
862,910 2,830,434
13
Total expendlture
2,471,949
984,615 3,456,584
1,967,524
862,910 2,830,434
Net income and movement In
funds
400,839
519
401,358
371,380
383
371,763
ReGonclllatlon of funds:
Fund balances at 1 January
2023
3,799,252
1,015 3,800,267
3,427.872
632 3,428,504
Fund balances at 31
December 2023
4,200,092
1,534 4,201,626
3,799,252
1,015 3,800,267
The statement of financial activities inGludes all gains and losses recognlsed In the year. All Income and expendilure
derive from continuing activities.
10-

REVIVAL MOVEMENT ASSOCIATION
BALANCE SHEET
AS AT 31 DECEMBER 2023
2023
2022
Notes
Fixed assets
Tangible assets
Current assets
Stocks
Debtors
Cash al bank and in hand
16
1,928,736
1,925,536
14
15
442,513
88.131
1,995,576
498,600
115,201
1,843,976
2,504,220
2,257,777
Creditors: amounts falllng due within
one year
17
(231,330)
(383,0461
Net current assets
2,272,890
1,874,731
Total a89at81888 current Ilabllltle8
4,201,626
3,800,267
Income funds
Restricted funds
Unrestricted funds
21
1,534
4,200,092
1,015
3,799,252
4,201,626
3,800,267
These financial slatemenls have been prepared in accordance wilh the provisions applicable to companies subject
to the small companies regime.
The accounts were approved and authorised for issue by the Trustees on 28 May 2024
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 2023
2023
2022
Notes
Cash flows from operating activities
Cash generated from operations
24
503,452
548,902
Investlng activitles
Purchase of tangible fixed asset8
PrO￿edS on disposal of tangible fixed
assets
Interest received
(160,267)
{8,7021
8.963
1,449
1,028
Net cash used In InvestSng actlvlties
1151,855)
(7,674)
Flnanclng actlvltles
Net cash used In flnanclng actlvltles
Net Increase In cash and cash equlvalents
351,597
541,228
Cash and cash equivalents at beginning of year
1,643,976
1,102,748
Cash and cash equlvalents at end of year
1,995,573
1,843,976
12-

REVIVAL MOVEMENT ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Accountlng pollcles
Charlty Information
Revival Movement Association is a private company limited by guarantee incorporated in Northern Ireland.
The registered office is 10 Kinallen Road, Dromara, Dromore, Co Down, BT25 2NL, N Ireland.
1.1 Accountlng convention
The accounts have been prepared in accordance wilh the charity'5 Memorandum and Articles of Association,
the Companies Acl 2006 and 'Accounllng and Reporting by Charities.. Stalement of Recommended Practice
applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102)" (issued in October 2019). The charity is a Public
Benefit Entity as defined by FRS 102.
The financial stalements are prepared in sterling, which is the functional currency of the charfty. Monetary
amounts in these financial statements are rounded to the nearest £.
The financi85 statements have been prepared under the historical cost convention. The principal accounting
policies adopted are sel out below.
1.2 Golng concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity
has adequate resources to continue in operational existen￿ for Ihe foreseeable future. Thus the trustees
continue to adopt the going concern basls of accounting in preparing ihe financial statements.
1.3 Charltable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable
objectives.
Designated funds are unrestricted funds earmarked by the trusleesldirectors for particular purposes.
Restricted funds are subject to speclfic conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are Set out in the notes lo the financlal statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the
charity.
1.4 Incomlng resources
Income is recognised when the charity is legally entitled to It after any performance conditions have been met,
the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are reGognised 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 Ihe gift and also
included in the Statement of Financial Activities as an incoming resource.
Legacles are recognised on recelpt or othe￿13e if th8 charity has been notified of an impendlng dlstribulion,
the amount is known, and receipt Is expected. If the amount 18 not known. Ihe legacy is treated a5 8
contlngent 888et.
The charitable company benefits from the involvement and enthusiastic support of its volunteers, details of
which are given in the annual report. In accordan￿ wth accounting standards, the economic contribulion of
general volunleers is not measured in the accounts.
13-

REVIVAL MOVEMENT ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Accountlng policles
(Contlnued)
Grants towards charitable activities are released to the SOFA as the related expenditure is incurred.
1.6 Resources expended
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate
all costs relating to either charitable activities or governance. Expenditure is recognised where there is a legal
or constructive obligation to make payments to third parties, It is probable that the Settlement will be required,
and the amount of the obligation can be measured reliably.
Where costs cannot be directly attributed to particular headings they have been allocated to activities on a
basis consistent with use of resources. The allocation is based on the apportionment of wages and salaries
between administration costs and production costs.
1.6 Tanglble flxed assets
Tangible fixed assets are Initially measured at cost and subsequently measured at Cost or valuatlon, nel of
depreciation and any Impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Freehold land and buildings
Plant and equipment
Office Equipment
20A140/o Slraight Llne
100h Stralght Llne
20•h Stralght Llne
The gain or loss arising on the disposal of an asset is determined as the difference between the sale
proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impaimient of flxed assets
At each reporting end date. the charity reviews the carrying amounts of its tangible assets to determine
whether there is any indication that those assets have suffered an impairment Ioss, If any such Ind￿atIOn
exists, the recoverable amount of the esset Is estimated in order to d8t6rmine the extent of the Impairment
loss (if any).
1.8 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 bringing the stocks to their present location and condition. Items held for distribution at no or
nominal consideration are rneasured the lower of replacement cost and cost,
Cost is calculated uslng first in, first out formula. Provision is made for damaged, obsolete and slow-moving
stock where appropriate.
Nel realisable value is the estimated selling price less all estimated costs of completion and costs to be
incurred in marketing. selling and distribution.
1.9 Cash and cash equivalents
Cash and cash equivalents include cash In hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdraft5 are shown
within borrowings in current liabilities.
14-

REVIVAL MOVEMENT ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Accountlng pollcios
(Contlnued)
1.10 Flnanclal Instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financlal instruments are recognised in the charity's balance sheet when Ihe charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, wilh the net amounts presented in the financial slatements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a
net basis or to realise the asset and settle the liability simultaneously.
Basic flnanclal assets
Basic financial assets, which includ8 debtors and cash and bank balances, are inltially measured
transaction price including transaclion costs and are subsequently carried at amortlsed cosl using the
effective interesl method unless the arrangement constitutes a financing Iransaclion, where the transaction is
measured at the present value of the future receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
Basic flnancial liabilities
Basic financial liabilities. including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured at the p￿sent
value of the future payments discounted at 8 market rate of interest, Financial liabilities classified as payable
within one year are not amortl8ed.
Debt instruments are 8ub8equently carried at amortlsed cost, U81ng the effecllve inlere8t rate method.
Trade creditors are obligations to pay for goods or services 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 liabilities. Trade creditors are recognised initially and
subsequently at transaction price.
Derecognltlon of flnanclal Ilabllltlés
Financial liabllities are derecognised when the charity's contractual obligations expire or are dlscharged or
cancelled.
1.11 Taxatlon
The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered
lo pass the lests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore meets the definib'ion of a
charitable company for UK corporation tax purposes.
1.12 Employee beneflts
The cost of any unused holiday entitlement is recognised in the pertod in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed
to terminate the employment of an employee or to provide termlnation benefits.
1.13 Retirement beneflts
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due,
15-

REVIVAL MOVEMENT ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Accountlng pollcles
(Contlnued)
1.14 Foreign exchange
Transactions in foreign currency are translated into Sterling at the rate of exchange ruling at the date of the
transaction.
Assets and liabilities in foreign currencies are translated into Sterling at the rates of exchange ruling at the
balance sheet date.
Exchange dlfferences are taken Into account in arriving at the operatlng result.
Crltlcal accountlng estlmat8s and Judgements
In the application of the charity's accounting policies. the trustees ar8 required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilitles that are not readily apparent from other
Sources. The eslimates and associated assumptions are based on hlstorlcal experience and other factors that
are consldered to be relevant. Actual results may differ from these estlmate8.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revislons to accounting
estimates are recognised in the period in which the estimate is revised where the revi5lon affects only that
period, or in the period of the revision and future periods where the revision affec15 both current and future
periods.
Income from donatlons and legacles
Unrestrfcted Restrlcted
funds
funds
2023
2023
Total Unrestrlcted Restrlcted
funds
funds
2022
2022
Total
2023
2022
Donatlons and gifts
Legacies receivable
1,786,548
834,995
985,134 2,771,682
834,995
1,637.612
452,595
863,293 2,500,905
452,595
2,621,543
985,134 3,606,677
2,090,207
863,293 2,953.500
Donated goods
The charity benefits from the involvement and enthusiastic support of Its volunteers, details of which can be
found in the Annual Report.
16-

REVIVAL MOVEMENT ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Income from charilable actlvlt188
Unrestrlcted
funds
2023
Unrostrlcted
funds
2022
Sales of Llterature
Income from charitable activities
123,272
120,755
Offerlngs at Meetlngs
Income from charitable activities
37,050
46,863
160,322
167,618
Incorne from Investments
Unrestrlcted Unrestricted
funds
funds
2023
2022
Interest receivable
1,449
1,028
Other income
Unrestrlcted
funds
Total
2023
2022
Other iricome
Sale of Recyclable Goods
nd Turbine and Solar Panel Income
17,213
72,256
23,390
56,656
89,474
80,051
17-

REVIVAL MOVEMENT ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Charltsble activltSes
2023
2022
Staff costs
Depreciation and impairment
Printing
Purchase of Literature
Postage and Freight
Boxes and Packaging
Light, Heat and Power
Repairs and Maintenance
Computer Costs
Travel
Equipment Hlre
BrazillNigerla Depot Expenses
Donations
546,282
105,364
1,782,898
94,669
409,129
13,088
92,436
112,270
4,063
14,557
5,030
55,890
4,843
434,945
91,773
1,365,313
299
447,641
11,928
104,706
62,430
4,329
12.520
9,995
56.487
7,913
3,240,519
2,610,279
Share of support costs (see note 11)
Share of governance costs (see note 11)
192,345
30,664
184.532
35,623
3,463,527
2,830,434
Analysls by fund
Unrestricted funds
Restricted funds
2.478,912
984,615
3,463,527
For the year ended 31 December 2022
Unrestricted funds
Restricted funds
1,967.524
862,910
2,830,434
Net movement in funds
2023
2022
The net movement in fvnds is stated after chargingl(crediting)'.
Exchange lossesllgains)
Fees payable for the audil of the charity's financial statements
Depreciation of owned tangible fixed assets
Profit on disposal of tangible fixed assets
1,028
11,413
157,060
16,9631
(250)
11,313
142,723
18-

REVIVAL MOVEMENT ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Trustees
rustee Remune
ion
The following directorsltrustees received gross salaries, including overtime where appllcable, in the year
ended 31 December 2023:
Samuel Adams £32,862
Clive Allen
£23,349
Heather Mercer £23,196
The charitable company made pension Gontributions in respect of the following directorsltrustees in the year
ended 31 DeGember 2023..
Samuel Adams £1.065
Clive Allen
£684
Heather Mercer £678
The legal 8ulhority for the p8yment of remuneration to dlrectorsltrustees is the charity's Memorandum and
Articles of Association.
No other directorsltrustees, or persons connected to Ihem, received remuneration in the year.
In the year ended 31 December 2023, the charitable company reimbursed direclorsllru8tee8 a totsl of
£1,717 in relation to travel expenses incurred in providing service8 to the charitable company.
10 Employees
The average number employees during the year was..
2023
Number
2022
Number
ManagementlAdmini5tration
Op8rative8
23
20
Total
26
23
Employment costs
2023
2022
Wages and salaries
Social security costs
Other pension costs
583,067
42,556
15,115
475,512
33.932
12,489
640,738
521,933
There were no employees whose annual remuneration was more than £60,000.
19-

REVIVAL MOVEMENT ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
10 Employ868
(Contlnuedl
Remuneratlon of key management personnel
The remuneration of key management personnel was as follows..
11 Support costs
Support Governance
costs
costs
2023
2022 Basis of allocatlon
Staff cosls
Depreciation
Exchange Lossesl(gains)
Insurance and Rates
Printlng, Stationery and
Telephone
Legal and Professional
General Expenses
94,456
51,696
1,027
8,184
6,724
3,477
1,875
24,906
94,456
51,695
1,028
9,606
7,892
4,081
1,875
24,910
86,988
50,949
(250)
8,208 Wages
7,154 Wages
5,531 Wages
2.040
27,381
1.422
1,168
604
Audit fees
Light, Heat and Power
11,413
16,057
11,413
16,057
11,313
20,841 Wages
192,345
30,664
223,013
220,155
Analysed between
Charitable activities
192,345
30,664
223,009
220,155
Governance costs includes payments to auditors of £11,413 {2022 - £11,313) for
audit fees.
12 Taxatlon
The charity is exempl from taxation on its activities because all Its income is applied for charitable purposes.
13 Other Expenses
2023
2022
Net loss on disposal of tangible fixed assets
<6,963)
{6,963)
14 Stocks
2023
2022
Raw materials and consumables
442,513
498,600
-20-

REVIVAL MOVEMENT ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
16 Debtors
2023
2022
Amounts falllng due wlthln one year:
Trade debtors
Other debtors
Prepayments and accrued income
7,533
51,347
7,251
9,092
99,351
6,758
66,131
115,201
16 Tanglble fixed a88et8
Freehold land
and bulldlngg
Plant and
equlpmont
Office
Equlpment
Total
Cost
Al 1 January 2023
Additions
2,273,986 2,900.282
21,901
135,902
44,298
2,459
5,218,548
160,262
Al 31 December 2023
2,295,887 3,036,164
46,757
5,378,808
Depreclatlon and Impalrment
Al 1 January 2023
Depreciation charged In the year
723,656 2,529,746
48,576
105,364
39,610
3,120
3,293,012
157,060
Al 31 December 2023
772,232 2,635,110
42,730
3,450,072
Carrying amount
At 31 December 2023
1,523,655
401,054
4,027
1,928,736
At 31 December 2022
1,550,330
370,517
4,689
1,925,538
17 Creditors: amounts fallin9 due wlthln one year
2023
2022
Other taxalSon and social security
Trade creditors
Other creditors
Accruals and deferred income
11,941
168,888
21,645
28,858
8,444
318,926
24,233
31,443
231,330
383,046
21

REVIVAL MOVEMENT ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
18 Unrestrlcted funds
The unrestricted funds of the charfty comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At 1 January
2023
Incomlng
resources
Resources
expended
At31
December
2023
General funds
3,799,253
2,872,788
{2,471,949}
4,200,092
Prevlous year:
At 1 January
2022
Incomlng
resource8
Resources
expendgd
At31
December
2022
General funds
3.427,872
2,338,904
(1,967,524)
3,799,252
19 Rotlrement boneflt schemes
Deflned contrlbutlon schemes
The charlty operates a defined contributlon penslon scheme for all quallfying employees. The assets of the
scheme are held separalely from those of the charity in an independently administered fund. The entire
expense is allocated to unrestricted funds as are all employee expenses.
The charge to profit or loss in respect of defined contribution schemes was £31,455 {2022 - £26,690>
20 Analy818 of net assets between funds
General Restrlcted
Funds
Funds
2023
2023
Total
General Restrlcted
Funds
Funds
2022
2022
Total
2023
2022
Fund balances at 31
December 2023 are
represented by..
Tangible assets
Current assetsl(liabilities)
1,928,736
2,271,356
1,928,736
1,534 2,272,890
1,925,538
1,873,715
1.925.536
1,874,731
1,015
4,200,092
1,534
4,201,626
3,799,251
1,015 3,800,267
The general reserve represents free funds of the charity which are not designated lor particular purposes.
-22-

REVIVAL MOVEMENT ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
21 RestrScted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to specific conditions by donors as to how they may be used.
Movement in funds
Incoming Resources Balance at 31
resources
expended
December
2023
Balance at 1
January
2023
Children's Literature Fund
Indian Orphanages
980,594
4,540
(980,5941
(4,021>
1,015
1,534
1,015
985,134
(984,815}
1,534
Chlldron's Llterature Fund
This fund seeks to provide CEF flashcards, teachers, manuals and children's devotional booklets to CEF
workers in many parts of the world. It also supports the work of Bible Education Services by printing
children's devotional booklets in a number of languages. Mailbox Club also benefits from thi5 fund, they have
requested three million children's Bible courses. In addition, monies from this fund go towards printing
Revival Movement's own children's tracts and publications and the Creation to ChrislA3 Blble flashcards.
The charity has taken over the prlntlng of more of the ACEW publlcations and these wlll become RMA
publications.
Indlan Orphanages
This fund represents monies donated for the purpose of helping orphanages in India.
22 Analysls of changes In net funds
The charity had no material debt during the year.
23 Related paty transactions
Transactlons wlth related partles
During the year the charity entered Into the following transactions wlth related parties..
Services received
2023
2022
other related parties
1,395
1,085
1,395
1,085
The services received consisted of cleaning ServI￿S provided by Office Hero Ltd, a company owned by
David Adams, son of trustee Samuel Adams The services are provided under normal market conditions.
At 31 December 2023 there was no money outstanding.
-23-

REVIVAL MOVEMENT ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
24 Cash generated from operatlons
2023
2022
Surplus for the year
401,358
371,763
Adjustments for-
Investment income recognised in protit or Ios8
Gain on disposal of tangible fixed assets
Depreclalion and impairment of tangible fixed assets
(1,449)
(6.963)
157,060
11,028>
142,723
Movements in working capital..
Decreasellincrease) in stocks
Decreasel(increa5e} in debtors
(Decreasellincrease in creditors
56,087
49,075
(151,7161
{220,167)
15,473)
261,084
Cash generated from operatlon8
503,452
548,902
-24-