SECTION A
TRUSTEES ANNUAL REPORT FOR THE PERIOD 01/05/24 – 30/04/25
Charity Name
~~The Hightower Church 1166922~~ Charity Registered ~~ee~~ No 2-4 Powerscroft Road Sidcup Bexley, London DA14 5DT
Charity’s Principal Address
Postcode
| Names of Charity’s Trustees |
1 | Mrs Patricia Oyeogbe |
|---|---|---|
| 2 | Mrs Chinelo Eze | |
| 3 | Mr Henry Godwin | |
| 4 | Mr Okwudili Nweze | |
| 5 | Pastor Ed Eze |
SECTION B
Description of the Constitution Charity’s Trusts ~~ee~~ Type of Governing Document Charitable Incorporated Organisation (CIO)
How the Charity is Constituted
Appointment by Existing Trustees Trustee Selection ~~Fp~~ Process
SECTION C
Objectives Objects of The Hightower Church (THT) The objects of the Charity are: consider appropriate. churches in the proclamation of the Christian Gospel. those who are aged, sick, or disabled. .
The objects of the Charity are: First, the advancement of the Christian faith in the United Kingdom and overseas, and in particular within the London area, by such means as the Trustees may from time to time consider appropriate.
These means include, but are not limited to: the worship of God; the preaching and proclamation of the Christian Gospel; the teaching of Christian doctrine and principles; the instruction, edification, and pastoral care of Christian people; the preparation and training of Christians for ministry and service; and the organisation of interdenominational evangelistic meetings, thereby encouraging unity among Christian churches in the proclamation of the Christian Gospel.
Secondly, the relief of persons who are in conditions of need, hardship, or distress, and those who are aged, sick, or disabled.
Summary of the Main Activities Undertaken for the Public Benefit in Relation to the Objects :
The Trustees have had due regard to the Charity Commission’s guidance on public benefit and confirm that the following activities were carried out in furtherance of the advancement of the Christian faith and for the benefit of the public.:
Advancement of Religion and Spiritual Development
The Hightower Church (THT) held regular Sunday worship services and midweek prayer meetings, both in person and online, ensuring accessibility for individuals who were unable to attend physically. These gatherings provided biblical teaching, collective worship, and spiritual encouragement to all who attended.
Bible study sessions and fellowship meetings were organised throughout the year to promote deeper engagement with Scripture, strengthen faith, and encourage mutual support among participants.
The Church building continued to serve as a sacred and welcoming space for prayer and quiet reflection, available to members of the congregation and the wider community.
A special programme titled “Fast Forward Conference” was held during the year. This life-enriching conference featured a guest minister who delivered focused teaching aimed at spiritual growth, renewed vision, and practical Christian living. The event was open to the public and provided structured sessions of teaching, worship, and prayer. Attendees were encouraged to reflect on personal development, resilience, integrity, and service to others. The Conference strengthened faith, inspired positive life changes, and fostered deeper community connection.
The Church also organised an “Evening of Praise” , a dedicated worship gathering centred on thanksgiving and collective praise. The event created an uplifting atmosphere that encouraged spiritual renewal, unity, and hope. It served as an opportunity for both members and visitors to experience communal worship in a welcoming and supportive environment.
During the Easter period, a Good Friday Movie Night was hosted and opened to church members and local residents. The screening of a Christian film encouraged reflection on the meaning of Easter and the Christian message of sacrifice, love, and redemption. Light refreshments were provided, creating a relaxed and welcoming environment for discussion and fellowship.
THT also hosted a Christmas Carol Service , open to the wider community. This event celebrated the message of Christmas through music, readings, and reflection. It provided an opportunity for community members to gather in a spirit of unity and joy, helping to reduce isolation during the festive season and strengthen local relationships.
Water baptism service was conducted for believers who had not previously been baptised by immersion. This important Christian ordinance allowed individuals to publicly affirm their faith in Jesus Christ, reinforced a sense of oneness with Him and a commitment to serve Him till the end.
Outreach and Evangelism
As part of its commitment to sharing the Christian faith, THT organised a community
Challenges Faced During the Year and Mitigation Measures 1. Reliance on Paid Instrumentalists SECTION D The Charity experienced ongoing challenges in securing consistent volunteer Challenges and musicians to support worship services. As a result, the Church relied at times on paid Mitigation instrumentalists, which increased operational expenditure. Strategies Mitigation: The Trustees have encouraged the development of musical talent within the congregation by identifying and mentoring individuals with an interest in music ministry. Opportunities for training and participation have been promoted to reduce long-term reliance on paid support. Where external musicians are required, costs are carefully budgeted and reviewed to ensure value for money and financial prudence. 2. Finding a Suitable Charity to Sublet Part of the Church Building In order to reduce overall occupancy costs, the Trustees explored opportunities to sublet part of the Church premises to another charity or community organisation whose objectives aligned with those of the Charity. However, identifying a suitable organisation with compatible values, safeguarding standards, and space requirements proved challenging during the year. Mitigation: The Trustees continued to market the available space responsibly and engaged in discussions with prospective organisations. Due diligence processes were strengthened to ensure any future tenant would meet safeguarding, insurance, and regulatory requirements. The Trustees remain committed to securing an appropriate partnership that would both reduce rental burden and enhance community benefit. 3. Increased Energy Costs The Charity experienced significantly higher utility costs due to national increases in gas and electricity prices Mitigation: Energy usage was closely monitored, with heating schedules adjusted and energysaving practices reinforced. The Trustees reviewed supplier arrangements where possible and incorporated projected increases into forward budgeting. Consideration continues to be given to longer-term energy efficiency improvements as resources permit. 4. Rising Building Maintenance Costs Ongoing building maintenance presented financial pressure, particularly as the premises require continuous upkeep to remain safe, compliant, and welcoming for public use. Mitigation: Essential works were prioritised based on health and safety assessments. Preventative maintenance planning was strengthened to reduce the risk of unexpected major repairs. Where appropriate, minor works were undertaken with volunteer assistance to ~~reduce contractor costs~~
ECTION E
Future Plans
Plans for the Coming Year
In the year ahead, the Trustees intend to build on the progress made and continue advancing the Charity’s objects for the public benefit. Key priorities include:
Strengthening Community Engagement
In the coming year, the Trustees intend to deepen THT’s engagement within the local community. Building on initiatives such as care home visits, neighbourhood events, and seasonal outreach programmes, THT plans to widen its reach through intentional community partnerships and structured engagement activities. Outreach efforts similar to “Spring Surge” will continue, providing opportunities to share encouragement, prayer, and practical support. The Trustees aim to ensure that THT remains visible, accessible, and responsive to local needs.
Expansion of Youth and Children’s Programmes
Developing the next generation remains a strategic priority. THT plans to strengthen its youth and children’s ministries by introducing more structured teaching, mentorship opportunities, and leadership development pathways. Young people will be encouraged to participate actively in services and Church-led initiatives, helping them to grow in confidence, responsibility, and faith. The Trustees are committed to nurturing future Christian leaders in a safe and supportive environment.
Conferences, Teaching Events and Spiritual Development
Following the positive impact of previous special programmes, THT intends to host further conferences, seminars, and focused teaching events aimed at promoting spiritual growth and practical Christian living. These gatherings will provide opportunities for deeper biblical teaching, leadership development, and personal reflection. The Trustees will also explore additional relationship and family-focused seminars, facilitated by qualified professionals, to support healthy and resilient family life within the congregation and wider community.
Volunteer Development and Leadership Sustainability
Recognising that the Charity’s activities depend largely on volunteer commitment, the Trustees plan to strengthen volunteer recruitment, mentoring, and leadership development. Particular focus will be placed on developing internal capacity within music and technical teams to gradually reduce reliance on paid instrumentalists. Succession planning and shared responsibility will help ensure sustainability and prevent volunteer fatigue.
Sustainable Use of Premises and Cost Management
In light of ongoing financial pressures, the Trustees will continue to explore opportunities to sublet part of the Church premises to a suitable charity or community organisation. The objective is to reduce occupancy costs while increasing the building’s use for community benefit. Energy efficiency measures and preventative maintenance planning will also remain under review to ensure the building is managed responsibly and cost-effectively.
Financial Stewardship and Governance
The Trustees remain committed to upholding strong financial management practices to ensure long-term sustainability. Careful budgeting, prudent expenditure, regular
SECTION F ~~T~~
Sign on Behalf of Charity’s Trustees
Signature(s)
Full name Mrs Chinelo Eze Position Secretary Date 26/02/26
Charity number: 1166922
THE HIGHTOWER CHURCH
Report of the Trustees and Unaudited Financial Statements
For the year ended 30 April 2025
THE HIGHTOWER CHURCH Contents Page For the year ended 30 April 2025
| Report of the Trustees | 1 |
|---|---|
| Independent Examiner's Report to the Trustees | 2 |
| Statement of Financial Activities | 3 |
| Statement of Financial Position | 4 |
| Notes to the Financial Statements | 5 to 10 |
| Detailed Statement of Financial Activities | 11 to 13 |
THE HIGHTOWER CHURCH Report of the Trustees For the year ended 30 April 2025
The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 30 April 2025. The Trustees have adopted the provisions of 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 the Republic of Ireland (FRS 102) (effective 1 January 2019).
Please see the Trustee Annual Report on Appendix One.
OBJECTIVES AND ACTIVITIES
The trustees have considered the Charity Commission’s guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.
FINANCIAL REVIEW
Going concern
The Trustees consider that, there are no material uncertainties about the Church's ability to continue as a going concern for the next 12 months.
REFERENCE AND ADMINISTRATIVE INFORMATION
Name of Charity THE HIGHTOWER CHURCH Charity registration number 1166922 Principal address 2-4 Powerscroft Road Sidcup DA14 5DT
Trustees
The trustees and officers serving during the year and since the year end were as follows:
Henry Johnson Mrs Chinelo Eze Okwudili Nweze Patricia Oyeogbe Pastor ED Eze Independent examiner Emmanuel Mensah FMAAT Vision 25, Innova Park Electric Avenue Enfield EN3 7GD Approved by the Board of Trustees and signed on its behalf by ............................................................................. Pastor ED Eze - Trustee
1 of 13
THE HIGHTOWER CHURCH Independent Examiners Report to the Trustees For the year ended 30 April 2025
I report to the trustees on my examination of the accounts of the charity for the year ended 30 April 2025.
Responsibilities and basis of report
As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiners statement
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 that in any material respect:
-
accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Emmanuel Mensah FMAAT
Vision 25, Innova Park
Electric Avenue
Enfield
EN3 7GD
Date: 26 Feb 2026
2 of 13
THE HIGHTOWER CHURCH Statement of Financial
Activities For the year ended 30 April 2025
| Notes Income and endowments from: Donations and legacies 2 Charitable activities 3 Investments 4 Other income 5 Total Expenditure on: Charitable activities 6/7 Other expenditure Total Net gains/(losses) on Investments Other recognized gains/losses Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
2025 Unrestricted Funds £ 23,873 77,466 3 10,828 |
2025 Restricted Funds £ - - - - - - - - - 910 910 |
2025 Total £ 23,873 77,466 3 10,828 112,169 (105,354) (7,769) (113,123) - (954) 22,251 21,297 |
2024 Total £ 1,659 93,176 13 4,940 |
|---|---|---|---|---|
| 112,169 | 99,788 | |||
| (105,354) (7,769) |
(101,541) (3,805) |
|||
| (113,123) | (105,346) | |||
| - | - | |||
| (954) | (5,558) | |||
| 21,341 | 27,809 | |||
| 20,387 | 22,251 |
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THE HIGHTOWER CHURCH Statement of Financial Position As at 30 April 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed assets | |||
| Tangible assets | 12 | 11,937 | 13,988 |
| 11,937 | 13,988 | ||
| Current assets | |||
| Rent Deposit | 13 | 10,000 | 10,000 |
| Cash at bank and in hand | (1,720) | (717) | |
| 8,280 | 9,283 | ||
| Creditors: amounts falling due within one year | 14 | 1,080 | (1,020) |
| Net current assets | 9,360 | 8,263 | |
| Total assets less current liabilities | 21,297 | 22,251 | |
| Net assets | 21,297 | 22,251 | |
| The funds of the charity | |||
| Restricted income funds | 15 | 910 | 910 |
| Unrestricted income funds | 15 | 20,387 | 21,341 |
| Total funds | 21,297 | 22,251 |
The financial statements were approved and authorised for issue by the Board and signed on its behalf by:
==> picture [252 x 108] intentionally omitted <==
----- Start of picture text -----
-
…………………………………………..
Pastor ED Eze
Trustee
----- End of picture text -----
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THE HIGHTOWER CHURCH Detailed Statement of Financial Activities Continued For the year ended 30 April 2025 Notes to the Financial Statements
For the year ended 30 April 2025
1. Accounting Policies
Basis of accounting
The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011.
THE HIGHTOWER CHURCH meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
Going concern
The Trustees consider that there are no material uncertainties about the Church's ability to continue as a going concern for the next 12 months.
2. Income from donations and legacies
| e from donations and legacies | ||
|---|---|---|
| Unrestricted funds Donations received e from charitable activities Unrestricted funds The Prevention or Relief of Poverty & Religious Activities: Offering Tithes Gift Aid Special Offerings (First fruits Seed and other Seed) Charitable Activities Event Booking/Ticket Sales ment income Unrestricted funds Bank Interest receivable |
2025 £ 5,120 5,120 2025 £ 21,758 50,856 18,753 3,592 94,959 1,260 96,219 2025 £ 3 3 |
2024 £ 1,659 |
| 1,659 | ||
| 2024 £ 17,627 53,213 19,778 2,558 |
||
| 93,176 | ||
| - | ||
| 93,176 | ||
| 2024 £ 13 |
||
| 13 |
3. Income from charitable activities
4. Investment income
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THE HIGHTOWER CHURCH Detailed Statement of Financial Activities Continued For the year ended 30 April 2025
5. Other income
| Other income | ||
|---|---|---|
| Unrestricted funds Trustee/Member Loans Other Income (Sale & Event Refund) |
2025 £ 8,350 2,478 10,828 |
2024 £ 4,690 250 |
| 4,940 |
6. Costs of charitable activities by fund type
| Unrestricted funds The Prevention or Relief of Poverty & Religious Activities Support costs 7. Costs of charitable activities by activity type Grant funding of activities The Prevention or Relief of Poverty & Religious Activities 8. Analysis of support costs Management Governance costs 9. Net income/(expenditure) for the year This is stated after charging/(crediting): Depreciation of owned fixed assets Reversal of impairment Independent Examiner's fees 10. Particulars of employees There were no employees during the year |
Activities Undertaken directly 104,854 |
Grant funding of Activities 500 |
2025 £ 94,355 10,999 105,354 2025 105,354 2025 £ 2,051 10,091 12,142 2025 £ 2,051 - 1,080 2025 £ - - |
2024 £ 91,369 10,172 |
|---|---|---|---|---|
| 101,541 | ||||
| 2024 | ||||
| 101,541 | ||||
| 2024 £ 2,051 8,121 |
||||
| 10,172 | ||||
| 2024 £ 2,051 - 1,020 |
||||
| 2024 £ - |
||||
| - |
6 of 13 This page does not form part of the statutory financial statements
THE HIGHTOWER CHURCH Detailed Statement of Financial Activities Continued For the year ended 30 April 2025
11. Comparative for the Statement of Financial Activities
The comparative year values on the Statement of Financial activities are for unrestricted funds.
12. Tangible fixed assets
| Cost or valuation At 01 May 2024 At 30 April 2025 Depreciation At 01 May 2024 Charge for year At 30 April 2025 Net book values At 30 April 2025 At 30 April 2024 |
Plant and machinery £ 5,471 5,471 2,006 547 2,553 2,918 3,465 |
Computer equipment £ 15,035 15,035 4,512 1,504 |
Total £ 20,506 |
|---|---|---|---|
| 20,506 | |||
| 6,518 2,051 |
|||
| 6,016 | 8,569 | ||
| 9,019 10,523 |
11,937 | ||
| 13,988 |
7 of 13 This page does not form part of the statutory financial statements
THE HIGHTOWER CHURCH Detailed Statement of Financial Activities Continued For the year ended 30 April 2025
| 13. Debtors Amounts due after more than one year: Other debtors – Rent deposit 14. Creditors: amounts falling due within one year Accruals and deferred income |
2025 £ 10,000 10,000 2025 £ 1,080 1,080 |
2024 £ 10,000 |
|---|---|---|
| 10,000 | ||
| 2024 £ 1,020 |
||
| 1,020 |
8 of 13
This page does not form part of the statutory financial statements
THE HIGHTOWER CHURCH Detailed Statement of Financial Activities Continued For the year ended 30 April 2025
15. Movement in funds
Unrestricted Funds
| General General Funds Unrestricted Funds - Previous year General General Funds |
Balance at 01/05/2024 £ 21,341 21,341 Balance at 01/05/2023 26,899 26,899 |
Incoming resources £ 112,169 112,169 Incoming resources 99,788 99,788 |
Outgoing resources £ (113,123) (113,123) Outgoing resources (105,346) (105,346) |
Balance at 30/04/2025 £ 20,387 |
|---|---|---|---|---|
| 20,387 | ||||
| Balance at 30/04/2024 21,341 |
||||
| 21,341 |
Purpose of unrestricted Funds
General Funds
These are funds to be used at the discretion of the Trustees, but within the objects of the Church
Restricted Funds
| Restricted Funds | ||
|---|---|---|
| Restricted Funds Restricted Funds - Previous year Restricted Funds Purpose of unrestricted Funds |
Balance at 01/05/2024 £ 910 910 Balance at 01/05/2023 £ 910 910 |
Balance at 30/04/2025 £ 910 |
| 910 | ||
| Balance at 30/04/2024 £ 910 |
||
| 910 | ||
Restricted Funds
These are funds that are restricted to Specific purposes of the church.
9 of 13 This page does not form part of the statutory financial statements
THE HIGHTOWER CHURCH Detailed Statement of Financial Activities Continued For the year ended 30 April 2025
16. Analysis of net assets between funds
| . Analysis of net assets between funds | |||
|---|---|---|---|
| Unrestricted funds General General Funds Previous year Unrestricted funds General General Funds |
Tangible Fixed Assets £ 11,937 11,937 Tangible Fixed Assets £ 13,988 13,988 |
Net current assets/ (Liabilities) £ 9,360 9,360 Net current assets/ (Liabilities) £ 8,263 8,263 |
Net Assets £ 21,297 |
| 21,297 | |||
| Net Assets £ 22,251 |
|||
| 22,251 |
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This page does not form part of the statutory financial statements
THE HIGHTOWER CHURCH Detailed Statement of Financial Activities Continued For the year ended 30 April 2025
| INCOME AND ENDOWMENT Donations and legacies Donations Charitable activities Offering Tithes Gift Aid Special Offerings (First Fruits) Event Booking/Ticket Sales Investments Bank interest receivable Other income Trustee/Member Loans Other Income (Sale & Event Refunds) Total incoming resources |
2025 £ 5,120 5,120 21,758 50,856 18,753 3,592 1,260 96,219 3 3 8,350 2,478 10,828 112,169 |
2024 £ 1,659 |
|---|---|---|
| 1,659 17,627 53,213 19,778 2,558 - |
||
| 93,176 | ||
| 13 | ||
| 13 | ||
| 4,690 250 |
||
| 4,940 | ||
| 99,788 |
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This page does not form part of the statutory financial statements
THE HIGHTOWER CHURCH Detailed Statement of Financial Activities Continued For the year ended 30 April 2025
EXPENDITURE
Charitable activities
| Rent - Church Building Depreciation - owned assets Equipment Rental Equipment Purchases Events Ministers Retreats & Travel Repairs & Maintenance IT Costs (internet, website, domains etc) Publicity Materials Social Media Advertising Occasional Gifts Refreshments Annual Subscriptions Honorarium to Visiting Minister Telephone, Broadband & Mobile Stationeries, Printing & Consumables Other Professional Fees Volunteer Travel Furniture Purchase Member Care/Palliatives Volunteer Retreat/Training Instrumentalists/Cover Worship Leaders Cost of grant funded charitable activity Other Loan Repayments & Adjustments Bank charges |
(60,000) (2,051) (1,129) - (4,418) (1,732) (1,762) (1,234) (2,550) (90) (309) (720) (717) (2,930) (747) (1,168) (549) (2,495) (265) (1,138) (150) (7,702) (500) (94,355) (7,155) (614) (7,769) |
(60,000) (2,051) (2,754) - (4,625) (1,651) (749) (1,161) (1,196) (343) (438) (577) (553) (2,000) (626) (1,108) (534) (1,903) (2,233) (397) (1,490) (4,140) (840) |
|---|---|---|
| (91,369) (3,310) (495) |
||
| (3,805) |
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This page does not form part of the statutory financial statements
THE HIGHTOWER CHURCH Detailed Statement of Financial Activities Continued For the year ended 30 April 2025
Governance costs
| Independent Examiners fees Premises Costs Other office costs Other finance costs Total resources expended Net Income/(Deficit) |
(1,080) (7,361) (1,387) (1,171) (10,999) (113,123) (954) |
(1,020) (6,152) (2,015) (985) |
|---|---|---|
| (10,172) | ||
| (105,346) | ||
| (5,558) |
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Charity number: 1166922
THE HIGHTOWER CHURCH
Report of the Trustees and Unaudited Financial Statements
For the year ended 30 April 2025
THE HIGHTOWER CHURCH Contents Page For the year ended 30 April 2025
| Report of the Trustees | 1 |
|---|---|
| Independent Examiner's Report to the Trustees | 2 |
| Statement of Financial Activities | 3 |
| Statement of Financial Position | 4 |
| Notes to the Financial Statements | 5 to 10 |
| Detailed Statement of Financial Activities | 11 to 13 |
THE HIGHTOWER CHURCH Report of the Trustees For the year ended 30 April 2025
The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 30 April 2025. The Trustees have adopted the provisions of 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 the Republic of Ireland (FRS 102) (effective 1 January 2019).
Please see the Trustee Annual Report on Appendix One.
OBJECTIVES AND ACTIVITIES
The trustees have considered the Charity Commission’s guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.
FINANCIAL REVIEW
Going concern
The Trustees consider that, there are no material uncertainties about the Church's ability to continue as a going concern for the next 12 months.
REFERENCE AND ADMINISTRATIVE INFORMATION
Name of Charity THE HIGHTOWER CHURCH Charity registration number 1166922 Principal address 2-4 Powerscroft Road Sidcup DA14 5DT
Trustees
The trustees and officers serving during the year and since the year end were as follows:
Henry Johnson Mrs Chinelo Eze Okwudili Nweze Patricia Oyeogbe Pastor ED Eze Independent examiner Emmanuel Mensah FMAAT Vision 25, Innova Park Electric Avenue Enfield EN3 7GD Approved by the Board of Trustees and signed on its behalf by ............................................................................. Pastor ED Eze - Trustee
1 of 13
THE HIGHTOWER CHURCH Independent Examiners Report to the Trustees For the year ended 30 April 2025
I report to the trustees on my examination of the accounts of the charity for the year ended 30 April 2025.
Responsibilities and basis of report
As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiners statement
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 that in any material respect:
-
accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Emmanuel Mensah FMAAT
Vision 25, Innova Park
Electric Avenue
Enfield
EN3 7GD
Date: 26 Feb 2026
2 of 13
THE HIGHTOWER CHURCH Statement of Financial
Activities For the year ended 30 April 2025
| Notes Income and endowments from: Donations and legacies 2 Charitable activities 3 Investments 4 Other income 5 Total Expenditure on: Charitable activities 6/7 Other expenditure Total Net gains/(losses) on Investments Other recognized gains/losses Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
2025 Unrestricted Funds £ 23,873 77,466 3 10,828 |
2025 Restricted Funds £ - - - - - - - - - 910 910 |
2025 Total £ 23,873 77,466 3 10,828 112,169 (105,354) (7,769) (113,123) - (954) 22,251 21,297 |
2024 Total £ 1,659 93,176 13 4,940 |
|---|---|---|---|---|
| 112,169 | 99,788 | |||
| (105,354) (7,769) |
(101,541) (3,805) |
|||
| (113,123) | (105,346) | |||
| - | - | |||
| (954) | (5,558) | |||
| 21,341 | 27,809 | |||
| 20,387 | 22,251 |
3 of 13
THE HIGHTOWER CHURCH Statement of Financial Position As at 30 April 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed assets | |||
| Tangible assets | 12 | 11,937 | 13,988 |
| 11,937 | 13,988 | ||
| Current assets | |||
| Rent Deposit | 13 | 10,000 | 10,000 |
| Cash at bank and in hand | (1,720) | (717) | |
| 8,280 | 9,283 | ||
| Creditors: amounts falling due within one year | 14 | 1,080 | (1,020) |
| Net current assets | 9,360 | 8,263 | |
| Total assets less current liabilities | 21,297 | 22,251 | |
| Net assets | 21,297 | 22,251 | |
| The funds of the charity | |||
| Restricted income funds | 15 | 910 | 910 |
| Unrestricted income funds | 15 | 20,387 | 21,341 |
| Total funds | 21,297 | 22,251 |
The financial statements were approved and authorised for issue by the Board and signed on its behalf by:
==> picture [252 x 108] intentionally omitted <==
----- Start of picture text -----
-
…………………………………………..
Pastor ED Eze
Trustee
----- End of picture text -----
4 of 13
THE HIGHTOWER CHURCH Detailed Statement of Financial Activities Continued For the year ended 30 April 2025 Notes to the Financial Statements
For the year ended 30 April 2025
1. Accounting Policies
Basis of accounting
The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011.
THE HIGHTOWER CHURCH meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
Going concern
The Trustees consider that there are no material uncertainties about the Church's ability to continue as a going concern for the next 12 months.
2. Income from donations and legacies
| e from donations and legacies | ||
|---|---|---|
| Unrestricted funds Donations received e from charitable activities Unrestricted funds The Prevention or Relief of Poverty & Religious Activities: Offering Tithes Gift Aid Special Offerings (First fruits Seed and other Seed) Charitable Activities Event Booking/Ticket Sales ment income Unrestricted funds Bank Interest receivable |
2025 £ 5,120 5,120 2025 £ 21,758 50,856 18,753 3,592 94,959 1,260 96,219 2025 £ 3 3 |
2024 £ 1,659 |
| 1,659 | ||
| 2024 £ 17,627 53,213 19,778 2,558 |
||
| 93,176 | ||
| - | ||
| 93,176 | ||
| 2024 £ 13 |
||
| 13 |
3. Income from charitable activities
4. Investment income
5 of 13 This page does not form part of the statutory financial statements
THE HIGHTOWER CHURCH Detailed Statement of Financial Activities Continued For the year ended 30 April 2025
5. Other income
| Other income | ||
|---|---|---|
| Unrestricted funds Trustee/Member Loans Other Income (Sale & Event Refund) |
2025 £ 8,350 2,478 10,828 |
2024 £ 4,690 250 |
| 4,940 |
6. Costs of charitable activities by fund type
| Unrestricted funds The Prevention or Relief of Poverty & Religious Activities Support costs 7. Costs of charitable activities by activity type Grant funding of activities The Prevention or Relief of Poverty & Religious Activities 8. Analysis of support costs Management Governance costs 9. Net income/(expenditure) for the year This is stated after charging/(crediting): Depreciation of owned fixed assets Reversal of impairment Independent Examiner's fees 10. Particulars of employees There were no employees during the year |
Activities Undertaken directly 104,854 |
Grant funding of Activities 500 |
2025 £ 94,355 10,999 105,354 2025 105,354 2025 £ 2,051 10,091 12,142 2025 £ 2,051 - 1,080 2025 £ - - |
2024 £ 91,369 10,172 |
|---|---|---|---|---|
| 101,541 | ||||
| 2024 | ||||
| 101,541 | ||||
| 2024 £ 2,051 8,121 |
||||
| 10,172 | ||||
| 2024 £ 2,051 - 1,020 |
||||
| 2024 £ - |
||||
| - |
6 of 13 This page does not form part of the statutory financial statements
THE HIGHTOWER CHURCH Detailed Statement of Financial Activities Continued For the year ended 30 April 2025
11. Comparative for the Statement of Financial Activities
The comparative year values on the Statement of Financial activities are for unrestricted funds.
12. Tangible fixed assets
| Cost or valuation At 01 May 2024 At 30 April 2025 Depreciation At 01 May 2024 Charge for year At 30 April 2025 Net book values At 30 April 2025 At 30 April 2024 |
Plant and machinery £ 5,471 5,471 2,006 547 2,553 2,918 3,465 |
Computer equipment £ 15,035 15,035 4,512 1,504 |
Total £ 20,506 |
|---|---|---|---|
| 20,506 | |||
| 6,518 2,051 |
|||
| 6,016 | 8,569 | ||
| 9,019 10,523 |
11,937 | ||
| 13,988 |
7 of 13 This page does not form part of the statutory financial statements
THE HIGHTOWER CHURCH Detailed Statement of Financial Activities Continued For the year ended 30 April 2025
| 13. Debtors Amounts due after more than one year: Other debtors – Rent deposit 14. Creditors: amounts falling due within one year Accruals and deferred income |
2025 £ 10,000 10,000 2025 £ 1,080 1,080 |
2024 £ 10,000 |
|---|---|---|
| 10,000 | ||
| 2024 £ 1,020 |
||
| 1,020 |
8 of 13
This page does not form part of the statutory financial statements
THE HIGHTOWER CHURCH Detailed Statement of Financial Activities Continued For the year ended 30 April 2025
15. Movement in funds
Unrestricted Funds
| General General Funds Unrestricted Funds - Previous year General General Funds |
Balance at 01/05/2024 £ 21,341 21,341 Balance at 01/05/2023 26,899 26,899 |
Incoming resources £ 112,169 112,169 Incoming resources 99,788 99,788 |
Outgoing resources £ (113,123) (113,123) Outgoing resources (105,346) (105,346) |
Balance at 30/04/2025 £ 20,387 |
|---|---|---|---|---|
| 20,387 | ||||
| Balance at 30/04/2024 21,341 |
||||
| 21,341 |
Purpose of unrestricted Funds
General Funds
These are funds to be used at the discretion of the Trustees, but within the objects of the Church
Restricted Funds
| Restricted Funds | ||
|---|---|---|
| Restricted Funds Restricted Funds - Previous year Restricted Funds Purpose of unrestricted Funds |
Balance at 01/05/2024 £ 910 910 Balance at 01/05/2023 £ 910 910 |
Balance at 30/04/2025 £ 910 |
| 910 | ||
| Balance at 30/04/2024 £ 910 |
||
| 910 | ||
Restricted Funds
These are funds that are restricted to Specific purposes of the church.
9 of 13 This page does not form part of the statutory financial statements
THE HIGHTOWER CHURCH Detailed Statement of Financial Activities Continued For the year ended 30 April 2025
16. Analysis of net assets between funds
| . Analysis of net assets between funds | |||
|---|---|---|---|
| Unrestricted funds General General Funds Previous year Unrestricted funds General General Funds |
Tangible Fixed Assets £ 11,937 11,937 Tangible Fixed Assets £ 13,988 13,988 |
Net current assets/ (Liabilities) £ 9,360 9,360 Net current assets/ (Liabilities) £ 8,263 8,263 |
Net Assets £ 21,297 |
| 21,297 | |||
| Net Assets £ 22,251 |
|||
| 22,251 |
10 of 13
This page does not form part of the statutory financial statements
THE HIGHTOWER CHURCH Detailed Statement of Financial Activities Continued For the year ended 30 April 2025
| INCOME AND ENDOWMENT Donations and legacies Donations Charitable activities Offering Tithes Gift Aid Special Offerings (First Fruits) Event Booking/Ticket Sales Investments Bank interest receivable Other income Trustee/Member Loans Other Income (Sale & Event Refunds) Total incoming resources |
2025 £ 5,120 5,120 21,758 50,856 18,753 3,592 1,260 96,219 3 3 8,350 2,478 10,828 112,169 |
2024 £ 1,659 |
|---|---|---|
| 1,659 17,627 53,213 19,778 2,558 - |
||
| 93,176 | ||
| 13 | ||
| 13 | ||
| 4,690 250 |
||
| 4,940 | ||
| 99,788 |
11 of 13
This page does not form part of the statutory financial statements
THE HIGHTOWER CHURCH Detailed Statement of Financial Activities Continued For the year ended 30 April 2025
EXPENDITURE
Charitable activities
| Rent - Church Building Depreciation - owned assets Equipment Rental Equipment Purchases Events Ministers Retreats & Travel Repairs & Maintenance IT Costs (internet, website, domains etc) Publicity Materials Social Media Advertising Occasional Gifts Refreshments Annual Subscriptions Honorarium to Visiting Minister Telephone, Broadband & Mobile Stationeries, Printing & Consumables Other Professional Fees Volunteer Travel Furniture Purchase Member Care/Palliatives Volunteer Retreat/Training Instrumentalists/Cover Worship Leaders Cost of grant funded charitable activity Other Loan Repayments & Adjustments Bank charges |
(60,000) (2,051) (1,129) - (4,418) (1,732) (1,762) (1,234) (2,550) (90) (309) (720) (717) (2,930) (747) (1,168) (549) (2,495) (265) (1,138) (150) (7,702) (500) (94,355) (7,155) (614) (7,769) |
(60,000) (2,051) (2,754) - (4,625) (1,651) (749) (1,161) (1,196) (343) (438) (577) (553) (2,000) (626) (1,108) (534) (1,903) (2,233) (397) (1,490) (4,140) (840) |
|---|---|---|
| (91,369) (3,310) (495) |
||
| (3,805) |
12 of 13
This page does not form part of the statutory financial statements
THE HIGHTOWER CHURCH Detailed Statement of Financial Activities Continued For the year ended 30 April 2025
Governance costs
| Independent Examiners fees Premises Costs Other office costs Other finance costs Total resources expended Net Income/(Deficit) |
(1,080) (7,361) (1,387) (1,171) (10,999) (113,123) (954) |
(1,020) (6,152) (2,015) (985) |
|---|---|---|
| (10,172) | ||
| (105,346) | ||
| (5,558) |
13 of 13 This page does not form part of the statutory financial statements