Charity registratlon number NIC101172
Company registration number N1007497 (Northern Ireland)
REVIVAL MOVEMENT ASSOCIATION
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

REVIVAL MOVEMENT ASSOCIATION
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr. Samuel Adams
Mr W C Allen
Mr J PAllen
Mrs. Heather Mercer
Mr A Fitzsimmons
Mr D Watson
Mr Michael Verner
Mr Rodney Gamham
Secretary
Mrs. Heather Mer￿r
Charity number
NIC101172
Company number
N1007497
Princlpal address
10 Kinallen Road
Dromara
Dromore
Co Down
N Ireland
BT25 2NL
Registered office
10 Kinallen Road
Dromara
Dromore
Co Down
N Ireland
BT25 2NL
Audrtor
Mccreery Turkington Stockman Ltd
1 Lanyon Quay
Belfast
Co Antrim
Northem Ireland
BT13LG
Solicitors
McFadand Graham Mccombe
4143 Bachelors Walk
Lisburn
Co. Antrim
BT28 1XN

REVIVAL MOVEMENT ASSOCIATION
CONTENTS
Page
Trustees, report
Independent audito¢s report
Statement of financial activities
10
Balan￿ 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 2024
The trustees present their annual report and financial statements for the year ended 31 December 2024.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to ttr￿ accounts
and comply with the charity's Memorandum and Articles of Association. the Companies Act 2006 and
"Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing
their accounts in accordan￿ with the Finanaal Reporting Starmlard applicable in the UK and Republic of Ireland
(FRS 1021 published in October 2019"
Objectives and activities
ec
an
The Charity's objectives and principal activities are to print and distribute Christian publications for both adults
and children. Their aim is to prtnt 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 individual projects that help further their overall aims. The followrng are two examples of
said projects...
ibl Les
For the past 15 years the charity has been printing flashcard Bible Lessons for CEF. During this time, they have
printed over 4 million flashcard Bible Lessons. The lessons have been used in Good News Club but now CEF
has developed a resource pack which gives additional materral for these Clubs, including memory verses,
horuses and extra graphics. Each flashcard has now got an assoGiated resource pack.
2. MIES Founda
ion
The Charity has worked alongside MIES Foundation for the last eight years. MIES work in Caribbean countries
and in South America, mostly in the Spanish language. The charity supplies them with large quantities of
Spanish New Testaments, Gospels of John, children's Bible lessons and Gospel tracts. They also work in Cuba
and the charity hopes to be able to ship at least one container load of Spanish literature to Cuba this year.
Com liance with Chari
Commission
The trustees have paid due regard to guidance issued by the Charity Commission in deoding what activities the
charity should undertake.
se of Voluntee
The charity is appreciative of the efforts of its volunteers who are involved in service provision. It 15 estimated
that over 5,000 volunteer hours were provided during the year. If this is conservatively valued at £11.44 an hour.
the volunteer effort amounts to £57,200.
A¢hievements and performance
The main area of charitable activity is the printing and distribution of Christian Irterature. During 2024, 1,505
tonnes of paper were used in the production of literature. This prodU￿d 84 million piece5 of literature-
5,372,000 Gospels.,
7,877,842 Scripture and Gospel booklets;
69.428,000 Gospel tracts and leaflets,.
639,799 sets of Children's Bible Lessons- and
402,765 books.
A total of 55 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 2024
Financlal review
During the current year the charity had a deficit of £550,978 with accumulated reserves of £3,650,645
erv
The trusteesldirectors retain funds in the charitable company for the following reasons..
a) to finance the ongoing running costs of operations. and
b) to provide funds available at short notice to finance the objectives of the diarity and facilitate the plans for the
future.
The trustee51directors calculate that £1,075,810 of unrestricted reserve5 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 in advance.
Unrestricted and undesignated reserves a￿ currently £3,648,461 and on the basis of the information above the
trusteesldirectors are satisfied that this level of reserves is acceptable. In addition, there are £2,184 of restricted
reserves.
Sources of Fundin
The principal sources of funding are donations. gifts and legacies.
The cash reserves have decreased this year due to a net ouffiow of resources in the year on operating activities.
Surplus funds continue to be held on short temi deposit.
Risk Mana
emen
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 newsletter. All transactions and projects are
authorised by trusteesldirector5. thereby minimising intemals risks. Procedures are in place to ensure
compliance with health and safety 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.
lans
ure
For many years Dr Sam Dohety, a fomier European CEF Director. has been involved in a writing ministry of
Teachers, Manuals to encourage church workers as to how to teach the Gospel to boys and girls. He has also
written a series of doctrinal lessons wth accompanying flashcards which have been translated and published
world¥Mde. The ACEW Board and Dr Sam Doherty {98 years of age) have made an agreement with the charity
for it to take all of their publications and use them as Revival Movement Association publications. This will give
the charity a complete range of lessons for children and Teachers Manuals to be printed in multiple languages.
Structurep governance and management
rni
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 its Articles 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 2024
ste
The trustees, who are also the directors for the purpose of company law, and who served during the year were:
Samuel J Adams (Joint Chief Executs've)
W Clive Alen (Joint Chief Executive)
J Paul Allen
Heather Mercer (Mission Secretary)
Austin FitZ5immons
David Watson
Michael Verner
Rodney Garnham
Recrui
men
and
tment
Individuals are inviled to serve a5 directorsltrustees 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 of Association one third of the directorsltrustees retire
each year and are eligible for re-ele¢tion. David Watson, Michael Vemer and Rodney Gamham are due to retire
by rotation and, being eligible, offer themselves for reryelection.
None of the trustees has any beneficial 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.
nisa
ional Structure
At present Revival Movement Association has a Board of directorsnrustees of 8 members who meet regularly
and are responsible for the strategic direction and policy of the charity.
From the Board there is 8 sub-commtttee of 5 members plus 3 staff representative. known as the Working Group,
who are working on the policies and structures wthin the organi5ation.
The Mission Directors, Clive Allen and Samuel Adams, are responsible for the day to day operating decisions
within the factory. Heather MerGer, the Mission Secretary, as an Executive Director. is consulted before decisions
are made and is involved in administration and is responsible for accounts.
Ind ction
nd Trainin
Most directorsltrustees are already aware of the activities of the charity prior to appointment. When invited to
Serve they are provided with details of the charitys objectives and its day to day operations.
era
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 charity.

REVIVAL MOVEMENT ASSOCIATION
TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2024
er
isa
The charity co-operates wth the following organisations in the pursuit of its charitable objectives..
ACTS Nigeria
Child Evangelism Fellowship-
Biblemission.,
Bible Education Services.
Every Home for Christ;
India Bible Literature.
Interlink Missionary Agency-
Mailbox Club-,
China Tourist Ministries,.
Emmaus:
Rock International.,
Paul Williams (Romania)-
MIES Foundation-
Children's Vision Intemational (Columbia)",
Diguna.,
Soma Biblia,. and
Southern Africa Literature Trust
statement of trustees, responsibilities
The trustees, who are also the directors of Revival Movement Association for the purpose of company law, are
responsible for preparing the Trustees. Report and the financial statement5 in accordan￿ with applicable law
and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the trustees to prepare financial statements for each financial year which give a true and
fair view of the slate of affairs of the charity and of the incoming reSoUr￿S and application of resources, including
the income and expenditure, of the charitable Company for that year.
In preparing these financial statements. the tfustees are required 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. and
prepare the financial statements on the going concem basis unless it is inappropriate to presurrE that the
charity will continue in operation.
The twstees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at
any lime the financial position of the Charity and enable them to ensure that the financial statemerts 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 detection of fraud and other irregularities.
Audltor
In accordan￿ with the company's articles, a resolution proposing that Mccreery Turkington Stockman Ltd be
reappointed as auditor of the company will be put at a General Meeting.
Disclosure of infomiation to audltor
Each of the trustees ha5 confirmed that the￿ is no infomiation of which they a￿ aware which is relevant to the
audit, but of which the auditor is is unaware. They have further confimied that they have taken appropriate step5
to identify such relevant infomiation and to establish that the auditor is avRre of such infomiation.
The tru5tees' report was approved by the Board of Trustees.

REVIVAL MOVEMENT ASSOCIATION
TRUSTEES, REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2024
d JILaf
Mrs. Heather Mercer
Trustee
Dated.. 10 June 2025

REVIVAL MOVEMENT ASSOCIATION
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF REVIVAL MOVEMENT ASSOCIATION
Quallfled opinlon
We have audited the financial statements of Revival Movement Association (the 'charity') for the year ended 31
December 2024 which comprise the statement of financial activities, the balance sheet. the statement of cash flows
and notes to the financial statements. induding significant accounts'ng policies. The financial reporting framework
that has been applied in their preparation is applicable law and Untied Kingdom Accounting Standards, including
Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland
(United Kingdom Generally Accepted Accounting Practice).
In our opinion. except for the possible effects of the matter described in the Basis for Qualified Opinion section of
our report, the financial statements..
give a true and fair view of the stste of the charitable company's affairs a5 at 31 De￿mber 2024 and of its
incoming reSoUr￿S 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 Accounting practi￿,.
and
have been prepared in accordan￿ with the requirements of the Companies Act 2006.
Basis for qualified opinion
With respect to the fixed assets, audit evidence in relation to property with a carrying value of £72,000 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 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 to obtain sufficient appropriate audit evidence regarding the valuation, existence and title to this
asset a5 the legal process in still ongoing in Nigeria.
We conducted our audit in accordance with Intemational Standards on Auditing (UK) (ISAS (UK)) and applicable
law. Our responsibilities under those standards are further described in the Auditols responsibilities for the audil ol
the financial slalemenls 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.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees, use of the going concem basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have perfonTred, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the charity'5 ability to continue as a going
concem for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilits'es of the trustees with respect to going concem 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 infonnatlon
The trustees are responsible for the other infomiation. The other information comprises the infomiation included in
the annual report, other than the financial slatements and our auditor's report thereon. Our opinion on the financial
statements does not cover the other information and. ex￿pt to the extent otherwise explicitly stated in our report,
we do not express any fomi of assurance conclusion thereon.
In connection with our audit of the financial statements. our responsibilty is to read the other infomiation and. in
doing so, consider whether the other infomiation is materially inconsistent with the finanaal statements or our
knowledge obtained in the audit or otherwise appears to be Materially misstated. If we identify such material
inconsistencies or apparent material mi55tatements. we are required to determine whether there is a malerial
misstatement in the finaneial 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 this other information, we are required to
report that fact.
We have nothing to report in this regard.
Oplnions on other matters prescribed by the Companies Act 2006
In our opinion, 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 financial statements 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 wthin the tNstees' report has been prepared in accordance with applicable legal
requirernents.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charity and its environment obtained in the course of the
audit, we have not identified material misstatements in the d1￿CtOrS. report included within the trustees, report.
In respect solely of the limitation on our work relating to the Nigerian propety described above=
we have not obtained all the infomiation and explanations that we considered ne￿SSary for the purpose of
our audit.
we were unable to determine whether adequate accounting records had been maintsined.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires
us to report to you if. in our opinion-.
the finanaal statements are not in agreement with the accounting records and returns" or
certain disclosures of trustees, remuneration specified by law are not made.
the trustees were not entitled to p￿pare the finanoal 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 to prepare a strategic report.
Responsibilities of trustoes
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 that they give a true and fair view, and for such intemal control as the trustees detennine is necessary to
enable the preparation of financial statements that are free from material misstatement, whether due lo 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 using the going
concem basis of accounting unless the trustees either intend to liquidate the charitable company or to cease
operations. or have no realistic altemative but to do so.

REVIVAL MOVEMENT ASSOCIATION
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF REVIVAL MOVEMENT ASSOCIATION
Auditorfs responsibillties for the audit of the financial statements
Our objectives are to obtain reasonable assurance aboLrt whether the financial statements as a whole are free from
material 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 frorn 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 instan￿$ of non-compliance wrth laws and regulations. We design procedures in
line with our responsibilities, outlined above. to detect material misstatements in respect of irregularities, 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 risk
of acts by the charity which were contrary to the applicable laws and regulations, induding fraud. These included
but were not limited to, compliance with the Companies Act 2006, FRS102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland" and the Charits'es SORP (FRS102).
We focused on laws and regulations that could give rise to material misstatements in the financial statements. Our
tests included, but were not limited to-
Agreement of the financial statement disclosure5 to the underlying supporting documentation,.
Enquiries of management-
Review of Trustee meetings throughout the period.. and
Review of any transactions with. or CO￿esponden￿ wth, the charity's solicitors.
We also communicated the relevant laws and regulations and potential fraud risk to the engagement team and
remained alert to any indicalions of fraud or non-complian￿ 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 the 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 limitations in the audit procedures described al)ove and the further removed non-compliance
with laws and regulations is from events and transactions reflected in the finanGial 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 joumals and evaluating whether there was evidence of bias by the trustees 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:11
ww.frc.org.uklauditorsresponsibilities. This description forms part of our auditorfs report.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
A further description of our responsibiltties is available on the Financial Reporting Council's website at.. https.'Il
www.frc.org.uk1auditors￿SponSlb1lltle$. This description forms part of our auditorfs report.
Use of our report
Thi5 report is made solely to the company's members, as a body. in accordance with 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 required to state to them in an auditorfs report and for no other purpose. To the fullest extent permitted by law,
we do not accept or assume responsibilty to anyone other than the company and the company's members as a
body, for our audit work. for this report, or for the opinions we have fonned.

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 Turkington Stockman Ltd
10 June 2025
Chartered Accountants
statutory Auditor
1 Lanyon Quay
Belfast
Co Antrim
Northern Ireland
BT13LG

REVIVAL MOVEMENT ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOMEAND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestrlcted Restricted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Total
2024
Notes
2023
Income and endowments from:
Donations and legacies
Charitable activities
Investments
Other income
1,682.041
153.178
7,829
122.255
1,101.693 2.783,734
153.178
7,829
122,255
2,621,543
160,322
1,449
89,474
985,134 3,606,677
160,322
1.449
89,474
Total income
1,965.303 1.101,693 3.066.996
2,872.788
985,134 3,857,922
Expenditure on".
Charitable activities
Other expenditure
2,519,014 1.101,043 3.620.057
(2,083)
(2.083)
13
2,478,912
(6.963)
984,615 3,463,527
(6.963)
Totsl expenditure
2,516.931
1.101,043 3.617.974
2.471,949
984,615 3,456,564
Net incomel(expenditure) and
movement in funds
(551,628)
650
{550.978)
400,839
519
401,358
Reconciliation of funds:
Fund balances at 1 January
2024
4,200.092
1,534 4.201.626
3.799,252
1,015 3,800,267
Fund balances at 31
December 2024
3.648,461
2,184 3.650,645
4,200.092
1,534 4,201,626
The statement of financial activities indudes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.
10-

REVIVAL MOVEMENT ASSOCIATION
BALANCE SHEET
AS AT 31 DECEMBER 2024
2024
2023
Notes
Flxed assets
Tangible assets
Current assets
Stocks
Debtors
rash al bank and ID. hand
16
1.890.06b
1.928.736
14
15
340,374
130,005
1.476.617
442,513
66.131
1,995,576
Creditors: amounts falling due within
oiie ￿'ear
1,946,996
2.504,220
17
(186,416)
(231,330)
Net rurreni assets
1.760.580
2,27?.,890
Total assets less current liabilities
3,650,645
4,201.626
Income funds
Restricted funds
Unrestricted funds
21
2.184
3.648,461
1,534
4.200,09?.
3,650,645
4.201,626
These financial statemer,ts have been prepared in accordance with the provisions applicable lo companies subject
to the small companies regime.
The accouri*s were iipproved and aulhorised fr)r issue by the Trustees on 10 June 2025
saL
Mr. oamuel Adams
Trustee
Mr W C Atlen
Trustee
Corripany Registration No. N1007497
11

REVIVAL MOVEMENT ASSOCIATION
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Notes
Cash flows from operating activitles
Cash (absorbed by)Igenerated from
operations
24
(407.627)
503,452
Investing activitles
Purchase of tangible fixed assets
Proceeds on disposal of tangible fixed
assets
Interest received
(121,240)
(160,267)
2,083
7,829
6,963
1,449
Net cash used in investing activities
(111,328)
{151,855)
Financing activities
Net cash used in financing activities
Net {decrease)lincrease in cash and cash
equivalents
(518,955)
351.597
Cash and cash equivalents at beginning of year
1,995.573
1,643,976
Cash and cash equlvalents at end of year
1.476,618
1,995,573
12-

REVIVAL MOVEMENT ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accountlng policies
Charity Information
Revival Movement Associats'on is a private company limiied by guarantee incorporated in Northem Ireland.
The registered office is 10 Kinallen Road. Dromara. Dromore, Co Down, BT25 2NL, N Ireland.
1.1 Accounting conventlon
The accounts have been prepared in accordance wÉth the charivs Memorandum and Article5 of Association,
the Companies Act 2006 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 I￿land (FRS 102). (issued in October 2019). The charity is a Public
Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterfing, which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nea￿$t £.
The financial statements have been prepared under the historical cost convention. The principal accounting
policies adopted are set out below.
1.2 Going 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 existence for the foreseeable future. Thus the trustees
continue to adopt the going concem basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtheran￿ of their charitable
objectives.
Designated lunds are unrestrtcted funds eamarked by the trusteesldirectors for particular purposes.
Restricted funds are subject to specific condition5 by donors or grantors as to how they may be used. The
purposes and uses of the restricted fUT￿S are set out in the notes to the financial statements.
Endowment fijnds are subject to speafic conditions by donors that the capital must be maintained by the
charity.
1.4 Incoming 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 recogni5ed once the charity has been notified
of the donation, unless performan￿ 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 induded in the Balance Sheet at their current value at the date of the gift and also
induded in the Statement of Financial Activities as an incoming resour￿.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution,
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 benefrts from the involvement and enthusiastic support of its volunteers, details of
which are given in the annual report. In accordance wth accounting standards, the economic contribution of
general volunteers is not measured in the account5.
13-

REVIVAL MOVEMENT ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting pollcles
(Continued)
Grants towards charitable activities are released to the SOFA as the related expenditure is incurred.
1.5 Resources expended
All expenditure is accounted ft)r on an accruals basis and has been classified under headings that aggregate
all costs relating to either charitable activities or govemance. 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 fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at C05t or valuation, net 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
oirice Equipment
2%14% Straight Line
1 Ooh straight Line
20% Straight Line
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 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to detennine
whether there is any indication that those assets have suffered an impaimient Ios5. If any such Ind￿atron
exists. the recoverable amount of the asset is estimated in order lo determine 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 overhead5 that have been
incurred in bringing the stocks fo their present location and condition. Items held for distribution at no or
nominal consideration a￿ measured the lower of rep1a￿rnent cost and cost.
Cost is calculated using first in, first out formula. Provision is made for damaged, obsolete and slow-moving
stock where appropriate.
Net realisable value is the estimated selling pri￿ 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 indude 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 overdrafts are shown
within borrowings in current liabilities.
14-

REVIVAL MOVEMENT ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
(Continued)
1.10 Financlal instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Instwments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balan￿ sheet when the charity becomes party to the
contractual provisions of the instwment.
Financial assets and liabilities are offset, the net amounts presented in the financial statements, when
Ihere is a legally enforceable right to set off the recogni5ed amounts and there is an intention to settle on a
net basis or to realise the asset and setue the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances. are initially measured al
transaction price induding transaction costs and are subsequently carrted at amortised ¢ost using the
effective interest method unless the arrangement constttutes a financing transaction, 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 r
Inancial liabilities
Basic financial liabilities, including creditors and bank loans are initially ￿COgnised 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 amortised.
Debt instruments are subsequently carried at amortised c05t, using the effective interest 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 liabiltties. Trade creditors are recognised initially and
subsequently at transaction price.
Derecognition of r
Inancial liabilities
Financial liabilities are derecognised when the charitys contractual obligations expire or are discharged or
cancelled.
1.11 Taxation
The charity is an exempt Charity within the meaning of schedule 3 of the Charities Act 2011 and is considered
to pass Ihe tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore meets the definitiion of a
charitable company for UK corporation tax purposes.
1.12 Employee benefits
The cost of any unused holiday entitlement is recognised in the period 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 temiination benefits.
1.13 Retlrement benefits
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 2024
Accounting 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
trar)saction.
Assets and liabilities in foreign currencies are translated into Sterling at the rates of exchange ruling at the
balance sheet date.
Exchange differences are taken into account in arriving at the operating result.
Critlcal accountlng estimates and Judgements
In the application of the charity's a¢wunting policies. the trustees are required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilitie5 that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and other factors that
are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions a￿ reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects cnly that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
Income from donations and legacies
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
fund5
2023
2023
Total
2024
2023
Donations and gifts
Legacies receivable
1.274.594
407.447
1,101.693 2.376,287
407.447
1.786,548
834,995
985,134 2,771,682
834,995
1,682.041
1.101,693 2.783,734
2,621,543
985,134 3,8D6,677
Donated goods
Tre 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 2024
Income from charitable activities
Unrestricted
funds
2024
Unrestricted
funds
2023
Sales of Llterature
Income from charitable activities
118,864
123,272
Offerings at Meetings
Income from charitable activities
34,314
37,050
153,178
160.322
Income from investments
Unrestricted Unrestricted
funds
funds
2024
2023
lntp.resl receivable
7,829
1,449
other income
Unrestricted
funds
Total
2024
2023
Other Sncome
Sale of Recyclable Goods
Wind Turbine and Solar Panel Income
75th Anniversary rickets
29,541
83,019
9,889
17,213
72,256
122,255
89,474
17-

REVIVAL MOVEMENT ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Charitable activities
2024
2023
Staff costs
Depreciation and impairment
Printing
Purchase of Literature
Postage and Freight
Boxes and Packaging
Light, Heat and Power
Repair5 and Maintenance
Computer Costs
Travel
Equipment Hire
BrazillNigeria Depot Expenses
Donations
589.746
106,394
1,851.523
4,153
554,896
5,751
95,169
78,129
6.384
38,599
1,763
36,497
3,467
548,282
105,364
1,782,898
94,669
409,129
13,088
92,436
112,270
4,063
14,557
5.030
55,890
4,842
3,372.471
3,240,518
Share of support costs (see note 11)
Share of govemance costs (see note 11)
215,678
31,909
192,345
30,664
3.620,057
3,463.527
Analysis by fund
Unrestricted funds
Restricted funds
2,519,014
1,101,043
3,620,057
For the year ended 31 December 2023
Unrestricted funds
Restricted funds
2,478,912
984,615
3,463,527
Net movement in funds
2024
2023
The net movement in fijnds is stated after chargingl(crediting):
Exchange losses
Fees payable for the audit of the charity's financial statements
Depreciation of owned tangible fixed assets
Profit on disposal of tangible fixed assets
1,314
11,434
159,912
(2.083)
1,028
11,413
157,060
(6,963)
18-

REVIVAL MOVEMENT ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Trustees
rector
st eRem n
ration
The following directorsltrustees received gross salaries. including overtime where applicable, in the year
ended 31 December 2024:
Samuel Adams £35,676
Clive Allen
£23,166
Heather Mercer £25,218
The charitable company made pension ojntributions in respect of the following directorsltrustees i n the year
ended 31 December 2024:
Samuel Adams £1,177
Clive Allen
£677
Heather Mercer £759
The legal authority for the payment of remuneration to directorsftrustees is the Charit￿s Memorandum and
Articles of Association.
No other directorsltrustees. or persons connected to them. re￿iVed remuneration in the year.
Director
rustee Ex
en5es
In the year ended 31 December 2024, the charitable company reimbursed directorsltrustees a total of
£1,702 in relation to travel expenses incurred in providing ServI￿S to the charitable company.
10 Employees
The average number employees during the year Y￿S.
2024
Number
2023
Number
ManagemenUAdministration
Operatives
23
23
Total
26
26
Employment costs
2024
2023
Wages and salaries
Social security costs
Other pension G05ts
625,944
48,538
18,438
583,067
42.556
15,115
692,920
640.738
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 2024
11 Support costs
Support Governance
costs
osts
2024
2023 Basls of allocatlon
Staff costs
Depreciation
Exchange Losses
Insurance and Rates
Printing. Stationery and
Telephone
Legal and Professional
General Expenses
103,173
53,518
1,314
8,672
8.656
4.452
5,508
30.385
103,173
53,518
1,314
10,190
10.171
5.231
5,508
30.385
94,456
51,696
1,027
9,606 Wages
7.892 Wages
4.081 Wages
1,875
24,906
1.518
1.515
779
Audit fees
Light, Heat and Power
11,434
16.863
11,434
16.663
11,413
16.057 Wages
215.678
31,909
247,587
223.009
Anaiysed between
Charitable activities
215.678
31.909
247.587
223.009
Governano Gosts includes payments to auditors of £11.434 (2023 £11,413) for
audit fees.
12 Taxation
The charity is exempt from taxation on its actlvities because all its income is applied for charitable purposes.
13 Other Expenses
2024
2023
Net loss on disposal of tangible fixed assets
(2,083)
{6,963)
(2,083)
(6,963)
14 Stocks
2024
2023
Raw materials and consumables
340,374
442,513
-20-

REVIVAL MOVEMENT ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
15 Debtors
2024
2023
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
9,752
112,721
7.532
7,533
51,347
7.251
130,005
68,131
16 Tangible fjxed assets
Freehold land
and bulldings
Plant and
equipment
Office
Equipment
Total
Cost
At 1 January 2024
Additions
Disposa15
2,295.888 3.036,164
106,140
{37,768)
46,756
15,100
5,378,808
121.240
(37,768)
At 31 December 2024
2.295.888 3,104,536
61,856
5,462,280
Depreciation and impaèrnient
At 1 January 2024
Depreciation charged in the year
Eliminated in respect of disposals
T72.232 2,635,109
48.576
106.394
(37,768)
42,730
4,942
3.450.071
159,912
(37,768)
At 31 December 2024
820,808 2,703,735
47,672
3,572,215
Carrying amount
At 31 DeGember 2024
1.475.080
400,801
14.184
1.890,065
At 31 December 2023
1.523.655
401,054
4,027
1,928,736
17 Creditors: amounts falling due within one year
2024
2023
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income
10,818
142,791
4,048
28.759
11,941
168,886
21,645
28,858
186,416
231.330
21-

REVIVAL MOVEMENT ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
18 Unrestricted funds
The unrestricted funds of the charity 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
2024
Incomlng
resources
Resources
expended
At31
December
2024
General funds
4.200,092
1.965,303
{2,516,931)
3,648,464
Previous year:
At 1 January
2023
Incoming
resources
Resources
expended
At31
December
2023
General funds
3,799.253
2,872.788
(2.471,949)
4,200,092
19 Retirement benefit scheme5
Defined contribution schemes
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the
scheme are held separately 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 £38,393 (2023 - £31,455)
20 Analysis of net assets between funds
General Restricted
Funds
Funds
2024
2024
Total
General
Funds
2023
Restricted
Funds
2023
Total
2024
2023
Fund balances at 31
December 2024 are
presented by..
Tangible assets
Current assetsl{liabilities)
1,890,065
1.758,396
1,890,065
1.760,580
1.928,736
2.271,356
1.928,736
1,534 2,272,890
2.184
3,648,461
2.184 3,650,645
4.200.092
1,534
4,201,626
The general reserve represents free funds of the charity which are not designated for particular purposes.
-22-

REVIVAL MOVEMENT ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
21 Restrlcted 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
2024
Balance at 1
January
2024
Children's Literature Fund
Indian O,-phanages
1,097.773 (1,097,773)
3,920
(3,270)
1,534
2,184
1,534
1,101,693 (1.101,0431
2,184
Children's Literature 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 this ftjnd, they have
requesled three million children's Bible courses. In additicn, monies from this fund go towards printing
Revival Movement's own children's tracts and publications and the Creation to Christ A3 Bible fla5hcards.
Assi
Children's Evan
elists Vlorldwde
ACE
The charily has taken over the printing of more of the ACEW publiGation5 and these will become RMA
publications.
Indian Orphanages
This fund represents monies donated for the purpose of helping orphanages in India.
22 Analysis of changes in net funds
The charity had no material debt during the year.
23 Related party transactions
Transactions with related parties
During the year the charity entered into the following transactions with related parties:
Services received
2024
2023
Other related parties
1,285
1,395
1.285
1,395
The services received consisted of cleaning seNices 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 2024 Ihere was no money outstanding.
-23-

REVIVAL MOVEMENT ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
24 Cash generated from operations
2024
2023
(Deficit)Isurpus for the year
(550,978)
401,358
Adjustments for-
Investment income recognised in profit or loss
Gain on disposal of tangible fixed assets
Depreciation and impaiment of tangible fixed assets
(7,829)
(2,083)
159,912
{1,449)
(6,963)
157,060
Movements in working capital:
Decrease in stocks
(Increase)Idecrease in debtors
(Decrease) in creditors
102,139
(63,874)
(44,914)
56,087
49,075
(151.716)
Cash (absorbed by)Igenerated from operations
(407,62n
503,452
-24-