REGISTERED COMPANY NUMBER: 068511)47 (En%l&Dd and Wales) REGIsfERED CHARITY NUMBER: 1138882 UnJudited Financial StsteTDents for the Year Ended 31 Mar¢h 2021 Arom* of Jes￿8 Mirtisthes Equat¢ Limii¢d Cbarteted Cert iied AcCo￿tants 17 Appleion Court- Wak.eficld Wesi I'othire *AAJHNITF* 1611212021 COMPANIES HOUSE A18 #281 Aroma of Jesus Ministries Contents of the Financial Stattmenis for th¢ Y¢aT End¢d 31 March 2021 Report of th¢ Tntsie¢$ Independent Examincfs Report Statetnent of Financial Activities Balance She¢t Noies io the Fina￿la7 Slatèments 9 to 13 Detailed Stat¢m¢nt of FinaKial Activiti 14 Aroma of J¢5us Ministries Report of the Tn￿lee$ foT the Y¢ar E[￿ed 31 March 2021 Th¢ trustees who are also direct￿ of the charity for Uje pl￿ of tL Compani¢s A¢t 2(M)6, present their report with the financial stat¢ments of the charity for the yeaT cnded 31 M3TCtL ?021. The tsusttts have adopted th¢ provisions of Acwunting and Reportin8 by Charities". Si*ment of Rtcommend¢d Practice applic4bl¢ to tharities preparing their aC¢OlJllts accordance with the Financial Rep)rnllig StsndoTd applikable the UK and Republic of IrelaDd IFRS 102) (¢ffKlive l January 2019). Page I Aroma of Jesus Ministries Report of ihe Tn￿leeS for th¢ Year Ended 31 2021 OBJECTIVES AND ACTIVITIES ObJe¢dv¢s And OID During this period tht charity has pursued its maiTr object ovcr ts advancernent of Chrisiian Faith through various events run within the church premises and in other lo-Ations. Thc a55151ance in prevention or relief of poverty. whethcr that be financial. spiritual, emotional. physical. OT psychological has ¢OntinutyJ. Several families kn.ng l*lp¢d to be debt free through our finan¢ial management and helps pro8rarnme. CowJsellin8 and support have been providcd io farniliesvkno are Strugglin8 Wlth debt. The advancement of health and the savin8 of liV¢S ￿ the r¢li¢f of those in n¢¢d by reason of youth, age. ill-health. disability, fuiancial Iwdship. oroth¢r disadvaNag¢s. Cot)tinu31 leaderfs meelings have takm plac¢ w ¢4courage ai".d equip kad¢¥thip. An explan*tion •[ ¢h¢ eh*r¥ty'S •bj¢tlives for the Ye4r The charity's main focus has been to continut build the ¢han"ty aThl its membern. The charity was instyucied by the UK Govth)meni io shu¢ its d(M)rs oo 23ry1 March 2020 dllc lo COVID 19. Plstor Reeba Samuel preached for 49 nights ¢onse¢utively frotn lier F*om¢ on F[￿BOok live and on our YouTube dwjnel. be¢ause of this. members of th¢ ￿ngr¢gatIon eoniinued giv¢ monitory donatiorLS. The following eV￿ts wh¢r¢ can¢elled: FiTLanciuI Master Class - Chn"stt)w convrt - W¢¢kly Bibl¢ Sfvdi¢s - Monthly men's breakf￿ts Lady's monihly mcetJn8S Estherfs h(>use ha5 not bttn ablc io any ￿lInclable ￿."()ther5 thiring tlii$ lime. Monthly praycr meeiingv are held for I1￿ ChU￿h on first Morthy. Tuesday & Wednesday of every month w¢ continu¢d to do thi$ via loom. W¢ have k¢pt up our prw¢nrK on media and on our ivcb5il¢. AD expignadon of the ¢hArlty'$ 8trat¢gles for *¢hSevlDg Its st*t¢il objedlv The liv¢ streaming by Pastors Joshua & Reeba ¢￿tinued on Su￿J#Ys OD our Fa¢¢Book & YouTube th￿e1$ from MaTch to June froTn their h¢MIe. During the month of July, we hold P￿￿- Driie S￿vIceS, Dii a Fthday night and on a Sunday morning in th¢ car park opposite the church. Iwe wcre able io the sake distance policy aDd adher¢ to th¢ government Buid¢lines. The key strai¢gi¢ tools for mediog ihe obje￿iveS have b¢en ?￿d ￿]￿111 on¢e we able l£1 opèrate oT￿e aydin. _ Tht developing of a praying church. - A weekly Bible study lead by the p&stor5 of the churclL - A suC¢ess￿l Conrteci groups that mect at least once per wca. - The running and ¢stablisMn¢ni of 3 childten's uiinisty. . The ongoing work to establish Cont￿tIOn with s¢¢o¢thry 3¢hool lo Prott￿ an impacthl tlme among young people. - Provision of any care required io meei the p3Storal needs of person that requests it or is 5¢¢n to be in need of physical and financial suppor4 al$0 support for th¢ ¢ld¢rly lh¢ si¢%. . Provision of praciical lielp as alld ivher< riece&sJry for exI￿p]e helpinv nwiy d¢5titut¢ pwl¢ with financial provision and guidattc to over¢c*m¢ a failing life. Pag: Aroma of Jesws Ministries Repon of the Tn￿le¢S for the Year Ended 31 March 2021 - Assi$tin¥ those in fmncial and relaiional ¢risis. - Monthly men's and ￿'oMen,5 meelin8 wilh invilts lo ￿her5 who t*)n'l nom￿lY wtetyj a chu￿h. - Chn'stmas Carol event as a huge ouorach eyent. - 2 weeks forprayer and e4uipping meeiing, in January for building up focusing for the year. - Strong presence in the social rnedia with Tries5a8es diat are broadca* Tegulady. - Extending and raising a grea¢ musi¢ and wOr￿:7p niinistry. - A strong evan8eli5tic team in place to rcach out to ip. r￿ed. - Food 1$ PTovided for 011 thos¢ in att¢ndancx on th¢ last Suth¢Jay of ¢ve*y month. - The facilities in the building allow us to ¢xpo¢MI on all vf our vision. GdtÉn8 the sound system and other ministy focus ITh place ha5 IKen a key area of ii'ork the Ch:!rity has undertaken. - A further emphasis would be placed upon leadet51ll"p traini'.hg io maximise our potential. Det*lls of sl8nlflt*Mt Ktlwltks {In¢ludlni lis m•lD progr*wme4 pr•je¢ty IIT 5¢rvi¢¢5 provlded) that eo#tribute to the achlevement ofthe stated •bjectives The charity's aciiviues are those as stated above thai are con¢0￿￿11 with th¢ s¢ttiDg up, e5tsblishin8, and nurfuring of a church. The main activitics ￿e bas￿ around churcbfun¢iionality as demonstr*ed above. Urtfonunately. i¥¢ hav¢ Dot b¢¢u abk LO hav¢ any gu.est spe8£ers during this period. So¢i41 inv¢stment$ No disablcd people have bren cmploycd by the Charity wi!h"4tt the periv Voluotters All work5 undertaken by ihe Charity ott1￿r thali the stsffim.. for the ¢hut¢h 2dminisrraiion and the primary provision of time and teaching by Joshua and Retba Samucl. ere tILC re5uI:- of vo]uThiary contributions. ACHIEVEN(EFrr AND PERFO]LMANCE FundTai$ing *¢tlvl¢l¢s The charÈty relies on grant aid frorn the do]￿r9 identified in the &cccw)is whose support 15 valued and from one weekly ¢olle£iJoii from those attending and also durins any 5PCCLal midweek ¢vctLts. The bibli¢a] giving during $¢rvi¢¢s has btell ihe only way the Chan"ty has b¢en fi1nd￿l. Tlwe luve b¢¢u no od.er futhaisin8 activities. Inves¢m¢nl performin There have been no investments by thc Cknrity within lh¢ penod FINANCIAL REVIEW Principal funding SO￿ree$ Donaiions and gifts are ow principal soutces of fvnditsg. This fiL..ding has supported our outreach work preventin8 poverty and provided relicf10 farnilits in IiTkADcial harJ5hip. . Investrnent policy aud objectives The ChaTitys ¢ath does not merit in•rtstin8 in bonk a¢couni however if this is feasible in the fith the tnwtees will agrtt how fijnds are invtsted. Financial Review The Statemen¢ of Financial Aciivities sknv nei incomin8 ftSOUTttS for ihe year of a Tevenue naDJre of £57.032. Th¢ iotal ieserves ai the year end after accounting for uNrealised10s8es stsnd at £75,165 {2020.. £18.133). Reserves Polley The organisation plaDS to retain adequa* r¢serve5 10 fimd il's op¢tats"ons for around 6 months and look io donate 8rouDd i(r/• of ivs donations Te¢¢iv¢d to like minded organisatio1￿ the }Yorl Fund$ In detlelt No fvnds Are in deficit. Page 3 Aroina of le5us Mmi5trie5 Report ofthe Tr￿SteeS for th¢ Y¢ar End¢d 31 PAJrch 2021 STRUCTURE, GOVERNANCE AND MANAGEfvIEflT Governing documtni The charity is controlled by its gov¢ming d￿￿￿en￿ a oxd ol. irusl and constitute5 a limited company, limited by guarantee, as der￿ed by th¢ Companie5 Act 2006. Recrnltment and Appolntm¢nt of llew trustees Th¢ mcthod adopted i5 per P3rt D Pard$ 14.1 to 14.4 in th¢ Mohotyndum and Article5 of A550ciation. OrganisatioD81 $tryet¥r¢ As d¢s¢ribed within the MemoT8ndum and Articlcs of Associatio The of the Thief Ex￿tiVe Officer and other Mtor n￿￿berf$) io whom day to day management of th¢ ¢hariiy is delegaied by Ihe chatily Iriisiees. Joshua Samyel. lThdv¢tlon and tralnlng ofnew trnst¢e5 No new ttusteesl dbtt¢tors were appoin*d within the period. Risk m#n#geM¢nt The Chariiys main risk is falling numbers attènding the Iwo primai. nieetin8s per week. Constant Teview is made to en511re that appropriate fund5 are bein8 contributd to thc C"harity in order for it to meei its financial obligations fllsi and then to fulfil the $lilted fiDan¢ial obie¢ts of Ihe Chanty. Note". The Charity h&8 maintsit)ed well durit)g its transition into the new building and rhe c05t of rcnoyaiions iyere all paid off. REFERENCE AND ADMINISTRATITrT DETAIIS Registered Company number 06851047 (England and Wales) R¢gist¢r¢d ChArity numb¢r 1138882 Registered orrice Ai¥¢ Vall¢y Business Centr¢ Unit 6 L)wkholme Lane Keighley West Yorkshire BD213BB Tru$i¢es Mr5 R Sarnuel J C Samuel H Gomes (resigned 30.4.21) D Turnrr l#dependent Ex#rnintr Andrew Wood FCCA Equate Limited Chartered Ccrtified ACCO￿[all￿ 17 Appleton C¢)urt Calder Park Wakefield West Yorkshire WF2 7AR P4e4 Aroma of Jesus Minisiri&8 Repon of th¢ Trustees for the Year Ended 31 March 2021 REFERENCE AND ADilflNisfRATIVF. DETAI Solicitors Messrs Walker Foster SolicitOT5 3 High Street North Yorkshire BD23 IAA Banken HSBC PLC Main Street Skipton North Yorksbir¢ BD23 IDW Approved by order of the board of tn￿ on 13 DecernEtt 2021 and signed on its behalf by.. J C Samuel- Trustee P&gc 5 Inde￿ident Examinerf5 ReFKJrt to ihe TnJstet5 of Aroma of Jesus Ministries Independent examiner's report to the trus1tt5 of Aronla ofJesus MiThi5tri¢5 Cthe Comp*ny') I report io the clwity trustees on my examinaiiort of the accounts of the Company for the year ended 31 March 2021. Responsibilities and b￿15 of r¢pTrrt As the charitys trustees of the Company (and also its di￿(￿ f(* the purp)ses of company law) you are resp)nsible for the preparation ofth¢ a¢¢oU￿ in accord￿¢£ with the rewirernents of ihe Companies Aa 2006 Cth¢ 20(h5 A¢fj. Having satisfied myself that the ac¢ounts of the Ccrfntony ar¢ to b¢ &udited un&r Part 16 of the 2￿6 Act and are eligible for independent exarnination. I reFKJIt in respert OF my examin*ion of your tharitys accounts &8 carried out under section 145 of the Ctwities Act 2011 (kne 2011 Ac¢). Ii) canying out my examination I have followed the Directions given by the Charity C(rnission urtdersection 145(5) (b) of the 2011 Act. Independent examiner's statement I have completrd my examination. I confllm that DO matters have come to my attention in conneclion with the examinwion givi5Jg me ¢ause to b¢li¢ve: accouniing records were Mi kept in res￿ of the ComFony &8 required by section 386 of the 2￿6 Act. or the accourtL4 do noi accord with those records. ( the accourtLS do not eomply with the acci)unting requirements of section 396 of the 2C#)6 Act other than any requirement that the aceirtmts give a and fair view which is t1￿ a matter considered as pan of an independent ¢xarnination' or the accounts have not been wepwed in .accordance with the methods and prin¢ip1¢5 of the Ststemertt of Recommended Practice accouniing and ryrting by charities (aFplicable to charilies weparing their accounts in acwrdanc¢ with th¢ Finan¢iai Rew)rtino Standard èpplicable in the UK and Republic of Ireland (FRS 102)). I have no concerns and have come acrnss no other matters in Connec￿On ivith the examination to which attention should be drdwn in this report in order to enable a prow under5tsnding ofthe accounts to ￿ Teache4L Andrew Wood FCCA . Equaie Limit¢d Charfer¢d C¢rtified A¢¢wntants 17 Appleton Court Calder Park Wakefield Wut Yorkshire WF2 7AR 13 Dec¢M￿r 2021 Page 6 Aroma of J¢5U5 Ministries Staiement of Financial Activiiies for the Year Ended 31 March 2021 31.3.21 Unrestricted 31.3.20 Tothl funds Notc5 IP4COME AND Ef4DOWMENTS FROM Donations and le8acics 119,767 65,520 Inve51rnent incomc Total 119.768 65,528 E￿gNDn,UI1E ON Raising funds 62.736 69,424 Oth¢r Total 62.736 69.424 NET INCOMFJIEXPENDITURE) 57,032 (3,896) RECONCILIATION OF FUNDS Tolal furt4ts brought f0Th4rd 18.133 22,029 TOTAL FUNDS CARRIED FORWARD 75,165 18,133 Th¢ no￿ form part of d:-s¢ fitwKial statements Pa8e 7 Aroma of Jesus Mini5trie5 Balance Sheet 31 March 2021 31.3.21 U[￿¢S¢rIC￿d fund 31.3.20 Total funds FIXED ASSETS Tangible a$5els 12,244 10,722 CURRENT ASSETS Debtors Cash at btstth and in hand 16,742 59.786 10,284 6.841 76,528 17.125 CREDITORS Amounts falliD8 due within One year 10 (13,607) (9.714) NET CURRENT ASSETS 62,921 7,411 TOTAL ASSETS LESS CURRENT LIABILITIF.S 75.165 18,133 NET ASSETS 75,165 18,133 FUNDS Unrestricta fut)ds 75.165 18.133 TOTAL FVNDS 75.165 18.133 The charitable company is Lntitled to exemption frorn 4￿jit Wmkr Section 477 of Companies Act 2c￿6 for the year ended 31 March 2021. The members have llor require 'Ac¢out)ting and Reporting by Charitie5'. Statctnent of Recommended Practicc applicable to chan'tlC5 Preparing their accounts in a¢coTdan¢c with th¢ Financial Rqx)rtin8 Standard applicable in ihc UK aTMI R¢public of Ireland IFRS 102) leffectsve l January 2019)., Financial RerK>rtin8 Standard 102 The Financial Reporting Standard applicablt in the UK and Republic of Ireland, and the Companies A¢¢ 2006. The lutsncia] statements have b¢ett prepaTrd und¢r th¢ historical ¢ost eonvention. Income All income is recogDised ID tbe Statement of financial Aclivitics oncc the charity has etttidemeDr to the fimds, it is probable thai ihe income will be Te£¢1V￿ and th¢ anwuDt ¢￿be reliably. Expenditure Liabilities are recognisa as eXpe￿IlIbr¢ as soon as is a l¢gal or coustTUCtiv¢ obli8ati¢ML ¢Qmrnittin8 the charity to that expenditure. it is probablc that a trdDsfer of economic benefits will be required in selllemeni and the amount of the obligation Can b¢ m¢asur¢d r¢knably. ExpeJiditiLre is aceounted for on an accruals basis aDd ha5 been classified utlder headings that aggregate all ¢05t related ￿ the ¢ategory. Where costs cannot b¢ directly 4ttribut¢d to Parti￿]ar headinBs th¢y hav¢ been allocated to activitse5 on a ba5i5 COI]S15tent with the use of TesouTCC5. Twngible fixed #ssets Dcpreciaiioll is provided at thc following annual ratcs in order to write off each ass￿ over its c￿lMated us¢thl Taxatlon The charity is cxwnpt from corporati¢Jn tax on its chaiitable activities. Fund accountlng Unrestii¢ted fijnds Can b¢ used in accordantt with the ¢lwitsbk objectives at th¢ dis¢relioD of the th￿et5. Re51ricted fiLDds can only be used for particular restricted within the objects of the charity. R¢strictii)TJS ¥is¢ when $pe¢ified by the dortor or wben furKls ￿ rou¢d for ￿rti¢￿12r re4tri¢ted puw$. Further ¢xplanalion of the nalure and purFW of ea¢h fvnd is in¥lud¢d in the ootes to the fioan¢ial staiem¢nts. INVESTMENT INCOME 31.3.21 31.3.20 Deposit account irt:ertst Continued... Arcima of Jesus Minisryies Notes to the Finalltial Statem¢nts- ¢ontinued for th¢ Year Ended 31 Mar¢h 2021 RAISING FIJP4DS Raising donations and legaLieS 31.3.21 31.3.20 Suptth costs 62,736 69,424 NET INCOMEI(EXPENDITURE) Net incomeJ(ex￿nd7tt1rt) is stsied after chargitt￿[Cled1ting}.' 31.3_21 31.3.20 DeprcciatiOll- owped assets 3J06 3,048 TRUSTEES, REMUNERATIOW AND BENEF￿ The￿ ivrre no Iru51ttS' remun¢Tation or (rther beneiits for ihe year ended 31 Nl4r¢h 2021 rtor for the year ended 31 Ma￿h 2020. Trnstees, txpeuses Ther¢ were no trust¢es' CXp¢w.￿ paid for th¢ year ended 31 MHrcb 2021 nor for thc yearcnded 31 M￿h 2020. STAFF COSTS The average n￿nthlY nurnber of ernploy¢o% during thcyeaTwas as follows." 31.3.21 31.3.20 Administyaiion. No employees received ¢moluments in excess of£60.0￿. COMPARATI1￿s FOR THE STATEIME.NT OF FINANCIAL ACTIVITIES Un￿strIded fijnd INCOME AND ENDOITrMENTS FROM Donations and legacies 65,520 lrtvestment incomè Tot•1 65.528 EXPENDITtJRE ON Raising fvn¢ts 69.424 NET INCOMFJ(F.XPEf4DITURF) (3.896) RECONCtLJATION OF FUNDS TO¢￿ funds brought forward 22,029 Pag¢ 10 contitiued... Aroma of J¢su5 Ministri¢s Notes lo the Finaneial Stat¢ments- continued for the Year Ended 31 March 2021 COMPARATIVES FOR THE ST&TF.¥EPiT OF FINAf4C.'IAL AcfiviTIES- eontlnued ur￿$trict¢d fund TOTAL FUNDS CARRJED FORWARD 18,133 TANGIBLE FIXED ASSETS Fixtures Computer equiptnent fittings Toia15 cosr At I April 2020 Addition5 25.966 4,828 7.792 33.758 4.828 At 31 Marth 2021 30.794 7.792 38.586 DEPRECIATION At l April 2020 Charge for y&ir 16,713 2.816 6,323 490 23,036 3.306 Al 31 March 2021 19.529 6.813 26.342 NET BOOK VALUE At 31 March 2021 11265 979 12,244 .At 31 March.2020 9.253 1,469 10.722 DEBTORS: AvioU￿[S FALLING DUE WITltIN oriE YEAR 31.3.21 31.3.20 oiherde1y￿ls Prepayments and aCCDJcd income 15208 1,534 9.231 1,053 16,742 10,284 Page 11 ntithued... ArolJ)a of J￿u9 Minisui¢s Noies to th¢ Financial Stsiements- cortlinued for thc Year Endcd 31 March 2021 io. CREDITORS: AMOUNIS FALLING DUE IvrrHIN ONE YEAR 31.3.21 31.3.20 Trade creditors So¢ial se¢u¥ity and other taxes Other creditors Accrua15 and dcfcrred income 6,520 (3761 5.057 2,406 4.988 2.044 13.607 9,714 MOVEMENT IN FUNDS N¢1 movemeni Ai 31.3.21 At 1.4.20 Uttr¢strleted fllttds General fund 18.133 57.032 75.165 TOTAL FUNDS 18.133 57.032 75.165 Net movcmenl in funds. included in ihe aErf)ve are as follows: Inwming sources Resour¢e5 ¢xpend¢d Movement in fiJnds Unre$tritted fwids Gener￿ fund 19,768 {62.7361 57,032 TOTAL FUNDS 119.768 {62,736) 57,032 Comp•ra¢ivu for mOV¢meDt in fuDds Nei movem¢nt in fimds At 31.3.20 At 1.4.19 Unre5tricttd fu￿dI General 22,029 {3,896) 18,133 TOTAL FUKDS 22,029 (3,896) 18.133 Pag¢ 12 continued... Aroma of Jesus Ministri&8 Noi¢s to the Financial StaterneThts- continued for the Year End¢d 31 March 2021 MOVEMENT IN FUNDS- co￿tIll￿td Cornparative net Tr￿vernent in FJThL% in th¢ abov¢ are a5 follffivs: Resourccs expendcd Movement in funds Unr¢strld¢d funds Gencrai fuDd 65.528 (69,4241 (3.896) TOTAL FUNDS 65,528 (69.424) 13,896) A yeAT 12 months and prior year 12 rnonths combincd position is as follows: Nel movement in fimds At 31.3.21 At 1.4.19 Unre$tTieted fuDds G¢DeTal fund 22.029 53.136 75.165 TOTAL FUNDS 22,029 53.136 75,16S A Current year 12 months aThJ prior year 12 months combined net movemenr in fijnds, iwlud¢d in th¢ alM)ve are &s follows: In¢oming te50urces R¢sour¢¢s expend Movement in funds 'Unr¥$trl¢led fund$ Gcnerdl fund 185296 {132,160) 53,136 TOTAL FUNDS 185,296 (132.160) 53,136 12. RELATED PARTY DISCLOSURES Duritsg the year loans remained outstsmding ￿ S Sofrware Limitrd a wmp¥t)y u￿￿¢[ the ￿ntrOl of Mr and Mrs Samuel (trustees of Aroma of Jesu5 Ministries). The balance owin8 to S So(Iware Limited at the yw end dat¢ £4.756..This loan is noi inieresi bean.ng and Is repayable on demaThl Pag¢ 13 Ar0kn￿ of Jesus MiDiStrie5 Detailed Statem•t)¢ of Financial Activities for the Ycar Ended 31 March 2021 31.3.21 31.3.20 INCOME AND ENDOWMENTS Donation$ and legacles Tithe & Offering5 Donated Gift aid Covid 19 grants 96.188 15.208 8,371 56,260 9.260 119,767 65,S20 Invegtm¢nt Income Deposit accoynt int¢r¢st .T•t31 In¢omlng r¢sTrur£es 119,768 65,S28 EXPEf4DrruRE Support costs Minagemertt Wagts and salaries Social security Rent & rdtcs Jnsuranv & Licen￿¢$ Light and hut Telephone Postage and 5taii0nery Advertising Sundries Gifts and donations Repairs aiid reneiv*ls Subscriptions Entertaintnenl Travel & Motor Resour¢¢s Cofiference Consultsncy ' 16.680 958 15.289 1,295 2,250 743 143 458 546 7,033 7.167 302 128 3,386 412 15,828 826 14.537 488 ,392 1,338 773 844 6,671 7,166 1.592 709 7.248 123 561 3,290 56,790 63.395 FIN*n¢e Bank charge5 Fixtures and fi¢lings Computer cquipmcnt 42 2.816 490 2.313 735 3'.348 3.056 Covernante c05t5 Accountancy anil legal fe¢8 2,598 2.973 Totsl resources expcDd¢d 62.736 69.424 Net Inc•mel(expendltsre) 57,032 (3,896) This page dDC5 nvt forni part of the statutory fwancial statetnCDts Page 14