Company registration number 14162145 (England and Wales)
STRONG TOWER BAPTIST CHURCH
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
STRONG TOWER BAPTIST CHURCH
COMPANY INFORMATION
Director
Mr Ian Taverner
Company number
14162145
Registered office
Chantry House
22 Upperton Road
Eastbourne
East Sussex
BN21 1BF
Accountants
Caladine Limited
Chantry House
22 Upperton Road
Eastbourne
East Sussex
BN21 1BF
Business address
252/254 London Road
Westcliff-on-Sea
Southend-on-Sea
SS0 7JG
STRONG TOWER BAPTIST CHURCH
CONTENTS
Page
Director's report
1
Accountants' report
2
Income and expenditure account
3
Statement of financial position
4
Notes to the financial statements
5 - 7
STRONG TOWER BAPTIST CHURCH
DIRECTOR'S REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 1 -

The director presents his annual report and financial statements for the year ended 30 September 2025.

Principal activities

We are an Independent Baptist church that focuses on the great commission of publishing the gospel to the community and beyond, alongside teaching the whole Bible to our congregation.

The principal activity of the company continued to be to advance the Christian faith in accordance with the church's statement of faith.

We are an Independent Baptist church that focuses on the great commission of publishing the gospel to the community and beyond, alongside teaching the whole Bible to our congregation.

To do this we meet together three times per week for church services as follows:

Sundays at 10.30am, Sundays at 4pm and Wednesdays at 7pm.

Our church services include worship hymns, prayer, and reading and teaching from the Bible. All of our church services are family integrated, with the children learning as part of the service, under their parent’s supervision.

During the year there were outreach and preaching trips to locations in Switzerland and Austria, as well as a mission trip to Pretoria in South Africa. In the UK we do regular local outreach 5 times per week and larger monthly outreach events in various locations around the UK where the gospel is preached. The church continued to have fellowship and exhortation times on Father's day and Mother's day as well as the usual events at Easter and Christmas, along with baby shower events too.

We provide pastoral care as well as our ministry and evangelism. We provide refreshments for our church members and assist them where there is need and hardship with small gifts.

The church has continued to grow during the year with a slightly higher average attendance and more importantly in its outreach efforts with the gospel.

Public benefit

The directors consider that in carrying out the activities of the company, due regard to the public benefit requirements for similar churches have been made.

Director

The director who held office during the year and up to the date of signature of the financial statements was as follows:

Mr Ian Taverner
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr Ian Taverner
Director
2 February 2026
STRONG TOWER BAPTIST CHURCH
REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF STRONG TOWER BAPTIST CHURCH
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Strong Tower Baptist Church for the year ended 30 September 2025 which comprise the income and expenditure account, the statement of financial position and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/rulebook.html.

This report is made solely to the b oard of d irectors of Strong Tower Baptist Church, as a body, in accordance with the terms of our engagement letter dated 26 January 2026. Our work has been undertaken solely to prepare for your approval the financial statements of Strong Tower Baptist Church and state those matters that we have agreed to state to the b oard of d irectors of Strong Tower Baptist Church, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-audit-exempt-companies-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Strong Tower Baptist Church and its b oard of d irectors as a body for our work or for this report.

It is your duty to ensure that Strong Tower Baptist Church has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and surplus of Strong Tower Baptist Church. You consider that Strong Tower Baptist Church is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Strong Tower Baptist Church. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Caladine Limited
Chartered Certified Accountants
Chantry House
22 Upperton Road
Eastbourne
East Sussex
BN21 1BF
2 February 2026
STRONG TOWER BAPTIST CHURCH
INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
2025
2024
Notes
£
£
Income
159,180
148,042
Administrative expenses
(158,666)
(149,957)
Operating surplus/(deficit)
514
(1,915)
Investment income
-
0
105
Surplus/(deficit) before taxation
514
(1,810)
Tax on surplus/(deficit)
-
0
-
0
Surplus/(deficit) for the financial year
514
(1,810)

The income and expenditure account has been prepared on the basis that all operations are continuing operations.

STRONG TOWER BAPTIST CHURCH
STATEMENT OF FINANCIAL POSITION
AS AT
30 SEPTEMBER 2025
30 September 2025
- 4 -
2025
2024
Notes
£
£
£
£
Intangible assets
-
0
-
0
Current assets
Trade and other receivables
4
7,336
6,000
Cash and cash equivalents
6,366
6,735
13,702
12,735
Current liabilities
5
(3,280)
(2,827)
Net current assets
10,422
9,908
Reserves
Income and expenditure account
10,422
9,908
Total members' funds
10,422
9,908

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 2 February 2026
Mr Ian Taverner
Director
Company registration number 14162145 (England and Wales)
STRONG TOWER BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
1
Accounting policies
Company information

Strong Tower Baptist Church is a private company limited by guarantee incorporated in England and Wales. The registered office is Chantry House, 22 Upperton Road, Eastbourne, East Sussex, BN21 1BF Chantry House, 22 Upperton Road, Eastbourne, East Sussex, BN21 1BF.

The principal place of business is Strong Tower Baptist Church, 252/254 London Road, Westcliff on Sea, Southend on Sea, S50 7JG.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Income and expenditure

Income and expenses are included in the financial statements as they become receivable or due.

Expenses include VAT where applicable as the company cannot reclaim it.

1.3
Expenditure

Expenditure is recognised when there is an obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the appropriate heading and includes irrecoverable VAT.

Expenditure relating to events is recognised when the event oc c urs.

Gifts and donations are recognised when paid.

1.4
Financial instruments

The company 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.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, 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 financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are measured at transaction price including transaction costs.

Classification of financial liabilities

Financial liabilities are classified according to the substance of the contractual arrangements entered into.

STRONG TOWER BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies (Continued)
- 6 -
Basic financial liabilities

Basic financial liabilities, including trade and other payables bank loans are recognised at transaction price.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

1.5
Taxation

The company is not carrying on a business for the purposes of making a profit and is therefore exempt from corporation tax.

1.6
Employee benefits

Where material, t he 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 termination benefits.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities 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 are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
1
4
Trade and other receivables
2025
2024
Amounts falling due within one year:
£
£
Other receivables
7,336
6,000
STRONG TOWER BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 7 -
5
Current liabilities
2025
2024
£
£
Taxation and social security
-
0
547
Other payables
3,280
2,280
3,280
2,827
6
Members' liability

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.

7
Operating lease commitments

In 2023 the church signed a lease for 252-254 London Road, Westcliff-on-Sea, for a term of 5 years to June 2028.

At the reporting end date the company had outstanding commitments for future minimum lease payments for this property, as follows:

2025
2024
£
£
64,000
88,000

The church rents a manse for the pastor on a rolling monthly basis at a cost of £1,895 per calendar month (£22,740 per annum).

2025-09-30 2024-10-01 false false false CCH Software CCH Accounts Production 2025.300 Mr Ian Taverner 14162145 2024-10-01 2025-09-30 14162145 bus:Director1 2024-10-01 2025-09-30 14162145 bus:RegisteredOffice 2024-10-01 2025-09-30 14162145 2025-09-30 14162145 2023-10-01 2024-09-30 14162145 2024-09-30 14162145 core:CurrentFinancialInstruments 2025-09-30 14162145 core:CurrentFinancialInstruments 2024-09-30 14162145 core:RetainedEarningsAccumulatedLosses 2025-09-30 14162145 core:RetainedEarningsAccumulatedLosses 2024-09-30 14162145 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 14162145 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 14162145 bus:CompanyLimitedByGuarantee 2024-10-01 2025-09-30 14162145 bus:FRS102 2024-10-01 2025-09-30 14162145 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 14162145 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP