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COMPANY REGISTRATION NUMBER: 01653722
CHARITY REGISTRATION NUMBER: 285707
Tower Hamlets Community Church
Company Limited by Guarantee
Unaudited Financial Statements
30 September 2025
Tower Hamlets Community Church
Company Limited by Guarantee
Financial Statements
Year ended 30 September 2025
Page
Council members' report (including directors' report)
1
Independent examiner's report to the members of council
3
Statement of financial activities (including income and expenditure account)
4
Statement of financial position
5
Notes to the financial statements
6
Tower Hamlets Community Church
Company Limited by Guarantee
Council Members' Report (Including Directors' Report)
Year ended 30 September 2025
The directors, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 30 September 2025 .
Reference and administrative details
Registered charity name
Tower Hamlets Community Church
Charity registration number
285707
Company registration number
01653722
Principal office
Lansbury Lodge
117 Ricardo Street
London
E14 6EQ
Registered office
Lansbury Lodge
117 Ricardo Street
London
E14 6EQ
The directors
John Day
Simon Kempson
Adele May
Company secretary
John Day
Independent examiner
Jones & Graham Accountants Ltd
6 Hall Square
DENBIGH
Denbighshire
LL16 3NU
Structure, governance and management
The charity is a company limited by guarantee.
Recruitment and appointment of trustees
None of the members of council has any beneficial interest in the company. All of the members of council are members of the company and guarantee to contribute £1 in the event of a winding up.
Organisational structure
The charity is run by the Council which meets several times each year. The charity employs full-time and part-time pastoral and support staff who deal with most of the day-to-day religious and administrative matters.
Relationship with related parties
The charity acts as sole trustee of The Compass Point Trust, a charity which provides financial support for Christian church workers.
Objectives and activities
The charity's objects are the proclamation and furtherance of the Christian faith, the relief of poverty,
distress and sickness, and the advancement of education. The policies adopted in furtherance of these objects are the running of a church and related youth activities and there has been no change in these during the year.
Public benefit
The members of council have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Strategic report
The following sections for achievements and performance and financial review form the strategic report of the charity.
Achievements and performance
Details of the charity's achievements during the year are set out in a separate report of the trustees.
Financial review
The charity's income and expenditure for the year and financial position at the end of the year are summarised in the attached accounts. The members of Council consider the financial position to be satisfactory.
The council members' report (including directors' report) and the strategic report were approved on 26 May 2026 and signed on behalf of the board of trustees by:
John Day
Director
Tower Hamlets Community Church
Company Limited by Guarantee
Independent Examiner's Report to the Members of Council
Year ended 30 September 2025
I report to the directors on my examination of the financial statements of Tower Hamlets Community Church ('the charity') for the year ended 30 September 2025.
Responsibilities and basis of report
As the directors of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. Independent examiner's statement
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
2. the financial statements do not accord with those records; or
3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or
4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Jones & Graham Accountants Ltd Independent Examiner
6 Hall Square DENBIGH Denbighshire LL16 3NU
26 May 2026
Tower Hamlets Community Church
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 30 September 2025
2025
2024
Unrestricted funds
Restricted funds
Total funds
Total funds
Note
£
£
£
£
Income and endowments
Donations and legacies
5
221,844
24,894
246,739
261,479
Charitable activities
6
3,485
–
3,485
2,128
Investment income
7
20,230
–
20,230
20,180
---------
--------
---------
---------
Total income
245,559
24,894
270,454
283,787
---------
--------
---------
---------
Expenditure
Expenditure on charitable activities
8,9
248,460
27,599
276,060
251,154
---------
--------
---------
---------
Total expenditure
248,460
27,599
276,060
251,154
---------
--------
---------
---------
---------
--------
---------
---------
Net (expenditure)/income and net movement in funds
( 2,901)
( 2,705)
( 5,606)
32,633
---------
--------
---------
---------
Reconciliation of funds
Total funds brought forward
288,946
51,584
340,530
307,897
---------
--------
---------
---------
Total funds carried forward
286,045
48,879
334,924
340,530
---------
--------
---------
---------
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
Tower Hamlets Community Church
Company Limited by Guarantee
Statement of Financial Position
30 September 2025
2025
2024
Note
£
£
Fixed assets
Tangible fixed assets
16
2,750
2,723
Current assets
Debtors
17
13,933
16,797
Cash at bank and in hand
331,777
331,146
---------
---------
345,710
347,943
Creditors: amounts falling due within one year
18
13,536
10,136
---------
---------
Net current assets
332,174
337,807
---------
---------
Total assets less current liabilities
334,924
340,530
---------
---------
Net assets
334,924
340,530
---------
---------
Funds of the charity
Restricted funds
48,879
51,584
Unrestricted funds
286,045
288,946
---------
---------
Total charity funds
20
334,924
340,530
---------
---------
For the year ending 30 September 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The 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 directors acknowledge their responsibilities for complying with the requirements of the Act 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.
These financial statements were approved by the board of trustees and authorised for issue on 26 May 2026 , and are signed on behalf of the board by:
John Day
Simon Kempson
Director
Director
Tower Hamlets Community Church
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 30 September 2025
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Lansbury Lodge, 117 Ricardo Street, London, E14 6EQ.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Major risks
The members of council have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
In the application of the charity's accounting policies, the members of council are 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.
Fund accounting
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month's expenditure. The members of council consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures and fittings
-
20% straight line
Equipment
-
25% straight line
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
Financial 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. Financial instruments are recognised in the charity's balance sheet when the charity 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.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.
4. Limited by guarantee
The charity is a company limited by guarantee.
The members of council, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
John Day
Simon Kempson
Adele May
None of the members of council has any beneficial interest in the company. All of the members of council are members of the company and guarantee to contribute £1 in the event of a winding up.
5. Donations and legacies
Unrestricted Funds
Restricted Funds
Total Funds 2025
£
£
£
Donations
Donations and gifts
221,844
24,894
246,739
Grants
Other general grants
–
–
–
---------
--------
---------
221,844
24,894
246,739
---------
--------
---------
Unrestricted Funds
Restricted Funds
Total Funds 2024
£
£
£
Donations
Donations and gifts
234,887
19,590
254,476
Grants
Other general grants
7,003
–
7,003
---------
--------
---------
241,890
19,590
261,479
---------
--------
---------
6. Charitable activities
Unrestricted Funds
Total Funds 2025
Unrestricted Funds
Total Funds 2024
£
£
£
£
Sales within charitable activity
2,985
2,985
2,128
2,128
Other income from charitable activities
500
500
–
–
-------
-------
-------
-------
3,485
3,485
2,128
2,128
-------
-------
-------
-------
7. Investment income
Unrestricted Funds
Total Funds 2025
Unrestricted Funds
Total Funds 2024
£
£
£
£
Other interest receivable
4,275
4,275
4,249
4,249
Rental income
15,955
15,955
15,931
15,931
--------
--------
--------
--------
20,230
20,230
20,180
20,180
--------
--------
--------
--------
8. Expenditure on charitable activities by fund type
Unrestricted Funds
Restricted Funds
Total Funds 2025
£
£
£
Church activities
205,415
–
205,415
Support of other Christian work
–
27,599
27,600
Support costs
43,045
–
43,045
---------
--------
---------
248,460
27,599
276,060
---------
--------
---------
Unrestricted Funds
Restricted Funds
Total Funds 2024
£
£
£
Church activities
193,164
–
193,164
Support of other Christian work
–
19,279
19,279
Support costs
38,712
–
38,711
---------
--------
---------
231,876
19,279
251,154
---------
--------
---------
9. Expenditure on charitable activities by activity type
Activities undertaken directly
Grant funding of activities
Support costs
Total funds 2025
Total fund 2024
£
£
£
£
£
Church activities
184,082
21,333
41,007
246,422
229,623
Support of other Christian work
–
27,600
–
27,600
19,279
Governance costs
–
–
2,038
2,038
2,252
---------
--------
--------
---------
---------
184,082
48,933
43,045
276,060
251,154
---------
--------
--------
---------
---------
10. Analysis of support costs
Church activities
Total 2025
Total 2024
£
£
£
Staff costs
16,283
16,283
16,140
Premises
17,560
17,560
15,567
General office
5,454
5,454
4,741
Governance costs
2,040
2,040
2,252
Depreciation
1,709
1,709
1,678
--------
--------
--------
43,046
43,046
40,378
--------
--------
--------
11. Analysis of grants
2025
2024
£
£
Grants to institutions
Grants and donations to institutions
20,268
19,877
Grants to individuals
Grants and donations to individuals
28,665
23,760
--------
--------
Total grants
48,933
43,637
--------
--------
12. Net (expenditure)/income
Net (expenditure)/income is stated after charging/(crediting):
2025
2024
£
£
Depreciation of tangible fixed assets
1,709
1,678
-------
-------
13. Independent examination fees
2025
2024
£
£
Fees payable to the independent examiner for:
Independent examination of the financial statements
2,040
2,040
-------
-------
14. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2025
2024
£
£
Wages and salaries
143,800
129,516
Employer contributions to pension plans
12,978
11,253
---------
---------
156,778
140,769
---------
---------
The average head count of employees during the year was 8 (2024: 6 ).
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
15. Members of council
None of the members of council (or any persons connected with them) received any remuneration during the year. Total expenses reimbursed to members of council (or any persons connected with them) during the year was £567.
16. Tangible fixed assets
Fixtures and fittings
Equipment
Total
£
£
£
Cost
At 1 Oct 2024
11,938
1,057
12,995
Additions
1,735
–
1,735
Disposals
( 1,411)
–
( 1,411)
--------
-------
--------
At 30 Sep 2025
12,262
1,057
13,319
--------
-------
--------
Depreciation
At 1 Oct 2024
9,292
980
10,272
Charge for the year
1,634
75
1,709
Disposals
( 1,412)
–
( 1,412)
--------
-------
--------
At 30 Sep 2025
9,514
1,055
10,569
--------
-------
--------
Carrying amount
At 30 Sep 2025
2,748
2
2,750
--------
-------
--------
At 30 Sep 2024
2,646
77
2,723
--------
-------
--------
17. Debtors
2025
2024
£
£
Trade debtors
4,750
6,088
Prepayments and accrued income
2,641
1,704
Other debtors
6,542
9,005
--------
--------
13,933
16,797
--------
--------
18. Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
2,607
3,292
Accruals and deferred income
5,196
4,131
Social security and other taxes
2,455
–
Other creditors
3,278
2,713
--------
--------
13,536
10,136
--------
--------
19. Pensions and other post retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £ 12,978 (2024: £ 11,253 ).
20. Analysis of charitable funds
Unrestricted funds
At 1 Oct 2024
Income
Expenditure
At 30 Sep 2025
£
£
£
£
For future repairs to property
94,145
9,600
(918)
102,827
For support of ministry activities
16,130
30,000
(20,375)
25,755
General funds
178,671
205,959
(227,167)
157,463
---------
---------
---------
---------
288,946
245,559
(248,460)
286,045
---------
---------
---------
---------
At 1 Oct 2023
Income
Expenditure
At 30 Sep 2024
£
£
£
£
For future repairs to property
86,845
9,600
(2,300)
94,145
For support of ministry activities
8,344
29,300
(21,514)
16,130
General funds
161,435
225,298
(208,062)
178,671
---------
---------
---------
---------
256,624
264,198
(231,876)
288,946
---------
---------
---------
---------
Restricted funds
At 1 Oct 2024
Income
Expenditure
At 30 Sep 2025
£
£
£
£
Support of activities abroad
3,331
24,894
(27,599)
626
Building fund
48,253
–
–
48,253
--------
--------
--------
--------
51,584
24,894
(27,599)
48,879
--------
--------
--------
--------
At 1 Oct 2023
Income
Expenditure
At 30 Sep 2024
£
£
£
£
Support of activities abroad
3,020
19,590
(19,279)
3,331
Building fund
48,253
–
–
48,253
--------
--------
--------
--------
51,273
19,590
(19,279)
51,584
--------
--------
--------
--------
21. Analysis of net assets between funds
Unrestricted Funds
Restricted Funds
Total Funds 2025
£
£
£
Tangible fixed assets
2,750
–
2,750
Current assets
283,295
48,879
332,174
---------
--------
---------
Net assets
286,045
48,879
334,924
---------
--------
---------
Unrestricted Funds
Restricted Funds
Total Funds 2024
£
£
£
Tangible fixed assets
2,723
–
2,723
Current assets
286,223
51,584
337,807
---------
--------
---------
Net assets
288,946
51,584
340,530
---------
--------
---------