Independent Examiner's report
To the trustees of St Paul's Community Hall
(Registered charity no 205922)
This report i5 OD the xcounts of the Trnst forth¢ year ended 31 December 2024. whi¢h are set oui on pages 2 to 6.
Responsibiliti￿ and bxsis of report
As the charity's tswtce5. yCrtL are rcsrATrnsible for the prepa￿lon of the accounts in accordance with the requirements of the
Charities Aci 2011 (tthe ACV,). The charity's tn￿￿eS consider thai an ¥udit is not required for this year under section 144 of the A¢t
8nd an independent examin&ion 15 ne￿ed.
I report in r¢$pe¢t of rny examination of th¢ TThst's aCC￿nts orried oui under Section 145 of the Act and in carying out my
examin￿10n. I have follow￿ all the 4)plicabie Directions 8tven by the Ch¥rity Commission under 5eciion 145{51 (bl of the Act.
Independent examiner's statement
I have cornple*d my examination. I confirn) that no material mattets have c(th¢ lo my attention in conneclion with the
exarnination. which gives me cause to believ¢ thaL in atty ￿￿erIal respea:
th¢ accounting rec(*ds were kepi in ¥cordanc¢ with section 130 of the Act: or
(2) the aecounts did not ac￿rd with th¢ a¢courtting record%
(31 th¢ accounts did not t￿pIY with the 4Jplicable requiremeftts concernin8 the forni and content of accounts sd oul in th¢
Charities IA¢counts and Reports) Re8ulations 2(M)8 other than any requiremeni thai the a￿O￿Thts give a"INe and fair" vi¢w which
is nor a matter considered Ls of ￿ inderKndeni examin&ion.
I have no concerns and have come across no other martets in c(ffinection with the examination to which attention shojld be drawn in
this report in order to enable a prop¢r understsndin8 of the accounts ￿ b¢ rexh¢¢l
Helen Kirk ACA (ICAEW)
8Cherywood Close,
Kingsron-on-Tham¢
KT2 6SF
Dale.. 12th May 2025

St Paul's Community Hall
Annual Report for 2023
Background
The TTUSt was created in 1930 frorn the rnerger of separate charities.. SL Paul'5 Church (u¢ared by Deed Poll in 1907)
and St. Paul'5 Mission House. The TTU5t owns a building on Park Roa¢ Kingswn commonly known &s St. Paul'5 Church Hall.
Under the t¢rnis of the Trusi deed. the building i5 to be used for various pur[￿)Se5 in 5ury>n of the Church of Et)gland including
the holding of religious s¢rvi¢es, meering% classe& or bazaars. Aliern*ively. any Tentsl income generntrd from the building Can
be used for any charithble putTM)se in com)ection with the Church of England in the parish of St Paul's, Kingston Hill as the
Trustees shall think fit. The TTUStees c4n be ￿ntart￿l clo The Vicar. St Paul's Vic4raw ￿teL8 Ro&¢ Kingston-on-Thames.
Surrey 7SF.
When planning our activities for the year, the Trusitts have wnsidered the Charity Commission's guidance on public beneftt and
are c(Trnfident that by promoting the work of the Church of England the parish ofKing5ton Hill. the Trust is pmviding public
benefit especially by maintaining the fabric of the ChU￿h buildin8 (u￿d by a i¥ide I￿ge of ￿MMUnity groups of all ages).
Membership:
Ex-officio Trnstee: Reverend Adam Rylett
Representative Trnstees: Adrian Howe (Trra5urer and Searthry) and Gareth Buchner {apw>inted I l Decemb¢r 2023).
Representative Trustees are ap￿TrInIcd by the Par(Khial Chu￿kn Council (-KO of Si. Paul's Chu￿￿ Kingston Hill and s￿e for
rnis of up to four ytar5.
Financial Review of the Year:
The lease of the Hall to 197 Limited 15 for a peri￿ of fifteen year5 (from 201 IA with upwards-only reni reviews every flve years
starting ill Febwary 2016. The February 2021 review was con¢lud¢d with an in￿e￿ a￿d in the atmual r¢nt from £36,960 to
£41.0(K).
In 2019, the Tru51ees discussed the PCC'S vision for the church and the cotnmwiity; it was that upgradin8 and maintaining
the building wa8 of rvdl benefit io the parish community given the many uses of the building throughout the week. In ord¢r to
progr¢s5 this WOTk and relared fundraisin& a seed fund was required for early-5tage deyelopmeni work. Trusiees agreed to
designate £33.300 of their income in 2019 2020 to a Parish Ekvelopm¢nt Furf and a fi￿er £35,(MIO in 2023 towards
new carpets and floor repaws.
ID 2023. the Trustees Continued their supFort of the commw)ity ￿tor (£IO,IN￿). and the h￿￿sing costs for the ¢LWate (£9,0(M)). In
addition, a 8Tant of £4,100 was made to KCAH (a l(xal charity suppknin8 the homele5s).and a grant of £5,(M)O to the PCC for a
new extema] noticeboard.
In 2024. the Trusiees continued their sllprylrt of th¢ c4>mmunity p&ior (£10.1￿01, 8Dd the housing costs forthe ¢urnt¢ (£9.000)
which had stsrted in 2021. In additL(KL. a8rant of £4.100 was again made to KCAH.
In De¢ember 2023. the TnLStet5 ￿VIewed theirTeser¥es ￿lIcY (5¢t in 2￿1) of relaining a minirnum fvnd of £IO.O(K) to act as a
ontingen¢y fund to Cover hall Nnning costs and related professional fees in the event that rental inwme was to cease {¢.g. in the
eveni of the Hall lease being termIn￿ed unexpe¢twJly earlv or not being renewed at the end of its ienn). It was agreed that this
should b¢ inCTtased 10 £30.0(Kb given the In￿¢18¢d costs involvd due to inflation over an exfended p¢rirf should the Trnst's
r¢source5 be called upon. and the need to pff-warn thc PCC in go￿ time of any roJu¢tion in grant support, especially if it r¢l8ted
to positions of employmenL
The level of the designated development fvnd was reviewed in 2024: li w&s agreed that while the TTUStees were sup]x)rtive in
principle of prioriiising inprovement work around the kitchen and toilets in the ¢huwh. no fvrther designation of fimds was
required until the project proFrf)sals had fLt)aiised and c051e¢ and also the outcC￿e ofthe chwch's 2025 quinquennial
inspection wa5 knowTr.

Trustees, responsibilities in relation to the financial statements:
The ¢harity trusiees are responsible for prq￿Tr8 a trllstees annual ret*)rt and financial statements in accordonce wilh applicable
law and United Kingdom Aecouniing Standard5 Iunited Kingdotll Generally Accepied Accouniin8 Pt3dice). These require the
charity trysrees io prepare financial statelnents for year which give a true and fair view of the state of affairs of the charitable
st and of the incoming r¢50Y￿¢S and application of ￿sour￿ includin8 th¢ inc￿ne and exw)diture. of the charitabl¢ tntsi for
that ￿ri￿.
In preparing the fmanciai $tat¢rn¢nts. the trustres we required to:
sel¢¢t suitable accounting ￿)licieS and th¢n appty them con5i5tentty'
observe the method5 and principles iD the Charities SORP.
make judgetnents and estimates that are re&%onable and pnthL
State wh¢th¢r applicable UK a¢countiDg standards have been followrf subject to any ma￿tal departures disclosed and
explained in the financial statements..
prepare th¢ financial sthiements on the going cort￿) basi8 unk55 it is inatvmpria* to presurlle that the charity will continue in
business.
The trustee5 are resp)nsible for keeping prO￿r accounting records that disclose with reasonable accllracy at any tiTne the f￿ancial
P05ltion ofthe charity and ￿ etmble them to ensure that the financial ststements ¢OTnply with the Compallie5 Act 2006. They are
a150 responsible for safeguardill8 the assets of the clwity and hence tsJ(ing reawnable Steps for the prevention and detection of
fraud and other irregularities.
On behalf of the Tnjstees
Reverend Adam Rylett (Chairnan)
Date.. 12th May 2025

ST. PAUL'S COMMUNITY HALL
STATEME]YT OF FINANCIAL ACTIVITIES
For ¢he year ended 31st December 2024
21)24
INCOME FROM CHARITABLE A￿1VITI￿8
Rental income (note 4}
41,IMI
41,(K(I
Ineome from investments
524
TOTAL INCOMING RESOURCES
44J24
4JJ
EXPENDITURE ON CHARITABLE ACTIVITIES
GTants and dOn￿lOnS payable (note 2)
23.1
63,1(
Hall adminislrdlive costs Inoie 4)
TOTAL RESOURCES USED
{63,]￿)
NET PROFITI{LOSS)
21.424
119.710)
BALANCE AT I JANUARY
BALANCE AT 31 DECEMBER

ST.PAUL?S COMMUNITY HALL BALANCE SHEET
At 31st December 2024
21)24
2023
CURRENT ASSETS
Current Account
Deposi¢ Account
Accrued interest income
41,652
65,182
276
23,399
62.005
282
CURRENT LIABILITIES
Defe¢Ted incimne
12.094)
(2,094)
NET ASSETS
GeDernl Fund (Urtrestricted)-
l January
Retained profit
Trdnsferto Designated Fund
31 December
39.864
21.424
59.574
15.2
(35,(MK>}
39,864
61388
Duign8ted Parish Development F•nd (Urtregtricted)
l January
Expenditure in year
Trdnsfer from General Fund
31 D¢cember
43,728
43,728
(35.(KK))
35,IKK)
43,728
43.728
Total Funds
Approvtd by I
s T usteos on 12th M*y 2025 signed on behalf Df all the Tru$tt¢S:
Rylett {Chairmam)
Adrlan Howe (freaswrer)

ST.PAUL'S COMMUNITY HALL
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 Deeember 2024
I. ACCOUNTING POLICIES
These Financi￿ ststements have been prepared in accordw with th¢ relevant version of the-statement of Recommended
Practice applicable to chariiies preparitig their accounts in accordance with the Financial Rerorting Standard applicable in the UK
and Republic of Ireland IFRS 1021" the"Financial ￿e[￿Ing Standard applicable tn the United Kingdom a]MJ Republic of Ire18nd
(FRS 102)" UK Generally Accepted AccouDtiDg Pracrice th¢ Chartiies Act 2011.
The fjnanctal statements have W prepared ￿ give a 'truc and fdtr. View alld have departext from the Charities {Accounts and
Reports) Regulations 2¢X)8 only io the exreDt required io provide a'true aDd fair view,. Thi5 departu￿ h&s involved following th¢
relevant version of the Staiement of Re¢ommc￿ded Pra￿]ee appliLxble to cl]arities prepartng their accounts tn accordanc¢ with the
Financial RerA)rttng Standard applicable in the UK Republic of Ireland {FRS 102) rdther than the Acc¢)unting atkd Reporting
by Charities.. Ststemcnt of Rexommended Pt¥ti¢e effective from l Aprtl 2(M)5 whid] has since been withdrawn.
11)e ¢harity ¢on5titutes a public ben¢fii entity &% defmed by FRS 102.
Th¢ fmaTtcial 5tat¢ments have been preptyl under the historical eonventio
Income from ch*ritable activilies:
Rental income and investment income are accimmtot f¢K on ZD ¥rnth]s b&8is.
Expendliure IiabilTties:
Liabilities are r¢cognised wher¢ it Is more likely than not that there 15 a legat or constructive obligation committtng the chartty to
the expendityre. and the amount involved can me&U￿1 with Teasonable ¢enainty.
Going Concern:
The Tn]5t reported a profit of £21.424 for the ytar. The trLL5tee$ are of the view that the reserv¢s of £105,016 together with a long-
tem) tenant-repairin8 lease atml no r￿ed overhead% Secure the future of the Tnjst for at least the next 24 tnonths and on this
basis the Charity Es a goin8 concern.
2. GRAiYfs PAID/PA YABLE
Grant patd to Si Paul's PCC r¢ colnrnunity p&stor
Grant paid to St Paul's PCC re curdle housing
Grdni payable io I￿al homeless charity (KCAHI
Grant paid to St Paul's PCC re replacement ¢xiemal tM)tice
Grant paid to Sl Paul's PCC re rePl￿ement flooring & carpettng
lo,￿0
io,ocM)
9.￿)0
4,1
4,IlXI
23.1(M)
63,1
3. TRUSTEES *nd EMPLOYEES
The tTUSt had no ¢mployees in the p¢ri(#J (2023-none) 8Dd the Tn￿te5 re¢eived no rernunetztion OT expenses for their servic¢s
12023- none}.
4. COMMITMENTS
The Community Hall is let under a tenani-repairing lease to 197 Limite4 a comwiy provKltng nursery edu¢ation to local
children. Thi5 lease was renewed in 2011 (with five-ye4rly reni miew5) and expires in Febrnary 2026. The1&st rent review,
¢ffective from February 2021. was agreed with an increase from £36,960 p.& to £41.lJ(X) p.& The tenant h*5 Star￿d a programme
of work to meet its obligations in the final year of the lease regarding patntin8 and repair worL