2022-12-31-accounts

REGISTERED CHARITY NUMBER: 250184 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 FOR HOVE PARISH CHURCH HALL IRALLI MEMORIAL) Dominic Hill Associates Limited Archer House Britland Eslale Northbourne Road Eastbourne BN22 8PW

HOVE PARISH CHURCH HALL IRALLI MEMORIAL) CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 Page Report ol the Trustees 1 to 2 Independent Examinerfs Report Statement of Flnancial Activitie$ Balance Sheet Notes to the Flnanclal Statements 6 to 10 Detalled Statement of Financial Activities

HOVE PARISH CHURCH HALL IRALLI PJJEMORIALI REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 The trustees present their report wth the financial statements of the charty for the year ended 31 December 2022. The Iruslees have adopleLI the provisions of Accounting and Reporting by Charilie5'. Statement of Recommended Praelice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191. OBJECTIVES AND ACTIVITIES The primary objective of the Charity is lo prornole the mission ol the Church through pastoral, evangelists'c, social and ecumenical 8clivilies Including the provision ol space and the 18iting of facilities to local organisalions. ACHIEVEMENT AND PERFORMANCE Review of the year Throughout 2022, hires of the Parish Hall have been ine￿asIng as All Saints has gradually bounced back from lockdown closures during the panijemic. Regular hirers now include Tumble To15. Rainbows, 8rownie5, Scouts, ballet, Amily's weekty bridge and line dancing sessions. New hirers this year include Red Zebra, who run drumming sessions lor young adults with disabilities. anij various refugee groups. Child￿n,$ birthday parties are also growing in popularity, providing a additional income stream for the hall. Increasing energy costs have pose(I challenges foi the viability of the hall, and In June we raised our prices lo partially compensate for Ihis. HiTers were very understanding of this. and we have been able lo increase our income lo mitigate higher costs. Meanwhile, the Parish Room continues to be used by 11 Anonymous groups (including Alcoholics Anonymous and Narcob'c5 Anonymousl on a weekly basis. The Parish Room kitchen has also been well used this year, as a number of groups use il for large-scale catering, including the Choir With No Name, NHS Cook and Eat sessions, as well as our own community projects including Come and Sing Evensong. FINANCIAL REVIEW Financial review 1. The lolal receipts from lellings were £48,540 12021 £34,751). The inerease was due lo the ease of all restrictions after the Covid 19 pandemic. 2. Overall expenditure increased to £51,862 12021 £S1,4331. This has remained relatively stable as the majority of the expenditurè consists ol management charges paKI by the Church Hall lo the PCC. 3. The PCC not&s that per the Tru$t Deed the funds of the Hall are unrestricted and can be used for any e￿Ie$lastiCal purpose as the PCC decides. At this lime the PCC is carefully reviewing ils investment strategy and finance slru¢lure for 2023. 4. The lotsl investments held by the Trust were £4,57812021 £4.5781. Reserves policy 11 is PCC policy to manage the Hall finances so that the building is self-financing and is not a diain on thè main PCC funds. The PCC continues to monitor the Hall reseNes lo maintain a level such that thi5 policy is not undemined. Going concern The charity believes that it can cornlinue lo operate and there is no sign a$ lo why il would need lo cease trading or intention to cease trading. STRUCTURE. GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed of tru51 and Conslilutes an unincorporated Charity. Page 1

HOVE PARISH CHURCH HALL IRALLI MEMORIAL) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 STRUCTURE. GOVERNANCE AND MANAGEMENT Organisational structurg Duiing the year the following served as members of the Parochial Church Council IPCCI-. Vicar". The Revd Ryan Green Ichairll ResvJned 28 November 20221 Ass￿late Vicar The Revd Lee Chantler Assistsnt Curate.. Father Pete Leilh IAppoinled 13 September 20221 Churthwardens.. Ann Joyce Peter Millar Represenlalives of Deanery Synod.. Luke Evans Tanya Palmer Elected Members.. Peter Hansford l Resigned 1 S May 20221 Synne Dyvik (Resigned 15 May 20221 Sarah Cromplon All￿ Harrison l Appointed 15 May 20221 Richard Latharn l Appointed 15 May 20221 Tony Mollett l Appointed 15 May 20221 Secretsry Treasurer Glo Boughton Sanlhosh Varghese l ReS￿ned 13 Seplernber 2022 Membership of the PCC is determined under the Church Representation Rules and consists of certain exvofficio members, being the vicar,Ihe assisant curate the associate viear. the churchwardens and members of the Deanery Synod.. and 3 members of the church who 8re elected al the Annual Parochial Church Meethng IAPCMI. The PCC have co-opted 2 members and members are warmly encouraged lo stsnd for election. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charty number 250184 Principal address All Saints Hove Wilbury Road Hove BN3 3PB Truslees Independent Examiner Dominic Hill Assoc￿te$ Limited Archer House BriNand Estatè Northbourne Road Easlbourne BN22 8PW Approved by order ol Ihe board of Iruslees on . and signed on its behalf by.. Lu25 Trustee Page 2

INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF HOVE PARISH CHURCH HALL IRALLI MEMORIALI Independent examinerfs report to the trustees of Hove Parlsh Church Hall {Ralll Memorlall I report lo the charity trustees on my examination of the accounts of Hove Parish Church Hall (Ralli Memorial Ilhe Trust) for the year ended 31 December 2022. Respon$ibilltles and basis of report As the charity Iruslees ol the Trust you are responsible for the preparation of the accounts in accordance wih the requirements of the Charikn"es Act 20111'lhe Act'l. I report.in respect of my ex8minalion of the Trusvs accounts carried out under wlion 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 14515llbl ol the Act. Independent examinerfs statement I have completed my examination. I confirm thal no material mallers have come to my aitenlion in connection with the examinatson giving me cause lo believe that in any material respect.. accounting records were not kept in respect of the Trust as required by section 130 of the Act., or the accounts do not ￿cOrd with those records., or the accounts do not Comply with the applicable requirements concerning the form and content of accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a Iwe and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come aeross no other matters in connection with the examination lo which attention should be drawn In this report in Order to enable a proper understanding of the accounts lo be reached. Uyf Mr Peter D Hill FCA Cert PFS Dominic Hill Associates Limited Archer House Brilland Estate Northbourne Road Easlbourne BN22 8PW Date.. !tr:0*:10.23................. Page 3

HOVE PARISH CHURCH HALL IRALLI MEMORIAL) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022 2022 Total funds 2021 Total funds Unrestricted Restricted fund fund Note$ INCOME AND ENDOWMENTS FROM Charitable o¢tivitie$ Charitable activities 48,540 48,540 34,751 Other trading activities Investment income 39 31 39 31 226 36 Total 48,610 48,610 35,013 EXPENDITURE ON Charitable activities Charitable activib'es NET INCOMEIIEXPENDITUREI 51,662 13.052 200 12001 51.862 13.2521 51,433 116,4201 RECONCILIATION OF FUNDS Total funds brought forward 12,246 96.446 108.692 125,112 TOTAL FUNDS CARRIED FORWARD 9,194 96,246 105,440 108,692 Surplus and Deficit Account 968 Posting discrepancies were found in the reserve accounts listed below. This is because the brought forward postings in the current year are not equal to the figures carried forward by IRIS at the end of last yÈ3r. PlÈase check your postings in the brought lo￿ard account for the surplus and deficit account 968. Unreslricled funds Reslricled funds Total funds Brought forward - 96811 12.246 96.446 108.692 Carried forward 12.446 96,246 108.692 Difference 200 1200) Post lo relevant accounts (see UCHA chart of accounts for further details) The notes form part of these financial slalements Page 4

HOVE PARISH CHURCH HALL IRALLI MEMORIAL) BALANCE SHEET 31 DECEMBER 2022 2022 Total funds 2021 Total funds Unreslricled Restricted fund fund Notes FIXED ASSETS Tangible assets 12001 96.246 96.046 ,246 CURRENT ASSETS Debiors Cash at bank 7,424 6,731 7A24 6,731 7.212 8,897 14,155 14,155 16,109 CREDITORS Amounts falling due within one year {4,7611 {4.7611 13,6631 NET CURRENT ASSETS 9,394 9,394 12,446 TOTAL ASSETS LESS CURRENT LIABILITIES 9,194 96.246 105.440 108,692 NET ASSETS 9,194 96.246 105,440 108,692 FUNDS Unreslricled funds Restricted funds 9.194 96,246 12,446 96,246 TOTAL FUNDS 105.440 108,692 The finan ial slalements were approved by the Board of Trustees and authorised for i55ue ¢ nd were signed on its behalf by. Trustee The notes form part of these financial statements Page 5

HOVE PARISH CHURCH HALL IRALLI MEMORIAL) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 ACCOUNTING POLICIES Basis of preparing the financial stst•m•nts The finaneial stslements of the charity, wh￿h is a public benefit entity under FRS 102. have been prepared in accordance with the Chanties SORP IFRS 1021 'A¢counling and Reporting by Charities.. Slalemenl of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191., Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charilies Act 2011. The linan¢ial statements have been prepared under the historical eosl convention. Income All income is recognised in the Slalemenl of Financial Acb'vities once the charity has entillemenl lo the funds, il is piobable that the income will be received and ihe amount can be measured reliably. Expenditure Liabilities are fecognised as expenditufe as s(M)n as there Is a legal or eonslruclive obligab'on committing the charity lo that expenditure, il is probable that a transfer of economic benefits will be required in settlement and the amount of the obligatson can be measured reliabty. Expenditure is accounted lor on an accruals basis and has been classified under headings that aggregate all Cost related to the category. Where costs cannot be directly attributed lo particular headings they have been allocated lo atlivilies on a basis consislenl with the use of resources. Tangible fixed assets Oepreciats'on Is provided on thè leasehokl on a straight line basis over SO years. Taxation The charity is exempl from tax on ils ¢harilable aclivilies. Fund accounting Unreslricled funds can be used in accordance with the charitable objectives al the discretion of the trustees. Reslricled funds can only be used for particular restricted purposes within the objects of the charity Reslriclions arise when speCif￿d by the donor or when funds are raised for particular reslricle(I purposes. Further explanation of the nature and purpose of each fund is included in the notes lo the financial statements. OTHER TRADING ACTIVITIES 2022 2021 Other receipts 39 226 Page 6 continued...

HOVE PARISH CHURCH HALL IRALLI MEMORIAL) NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022 INVESTMENT INCOME 2022 2021 8ank & CBF deposit interest 31 36 TRUSTEES, REMUNERATION AND BENEFITS There were no Iruslees, remunefation or other benefits for the year ended 31 December 2022 nor for the year ended 31 December 2021 Trustees. expenses There were no trustees, expenses pa￿ for the year ended 31 December 2022 nor for the year ended 31 December 2021. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES un￿strICted Restricted fund fund Total funds INCOME AND ENOOWMENTS FROM Charitsble activltles Charitable activities 34.751 34,751 Other trading activities Investsmenl income 226 36 226 36 Total 35,013 35,013 EXPENDITURE ON Charitable activitles Charitable activities NET INCOMEI(EXPENDITUREI 51,233 116,2201 200 12001 51.433 116.4201 RECONCILIATION OF FUNDS Total funds brought forward 28.666 96,446 125.112 TOTAL FUNDS CARRIED FORWARD 12.446 96,246 108,692 Page 7 continued...

HOVE PARISH CHURCH HALL IRALLI MEMORIAL) NOTES TO THE FINANCIAL STATEMENTS- Continued FOR THE YEAR ENDED 31 DECEMBER 2022 TANGI8Le FIXED ASSETS Freehold propety Long leasehold Totals COST Al 1 January 2022 and 31 December 2022 90A46 10,000 100.446 DEPRECIATION Al 1 January 2022 Charge for year 4.200 200 4,200 200 Al 31 December 2022 4.400 NET BOOK VALUE At 31 December 2022 90.446 5.600 98,046 Al 31 December 2021 90,446 5,800 96.246 DEBTORS; AMOUNTS FALLING DUE WITHIN ONE YEAR 2022 2021 Trade debtors Other debtors Prepayments 1.6S7 4.578 1,189 1.575 4,578 1,059 7,424 7,272 CREDITORS: AMOUNTS FALLING DiIE WITHIN ONE YEAR 2022 2021 Trade eredilors Other creditors 2,876 1,885 1,187 2.482 4.761 3,663 fvIOVEMENT IN FUNDS Nel movement in funds At 31. 12.22 At1.1.22 Unre8tri¢ted funds General fund 12,246 13,0521 9,194 Restricted funds Prowrty fund 96.446 12001 96.246 TOTAL FUNDS 108,692 13,2521 105,440 Page 8 continued...

HOVE PARISH CHURCH HALL IRALLI MEMORIALI NOTES TO THE FINANCIAL STATEMENTS - contlnued FOR THE YEAR ENDED 31 DECEMBER 2022 MOVEMENT IN FUNDS- continued Net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in fvnds Unrestricted funds General fund 48.610 151.662} 13.0521 Restricted lund$ Propetyfund 200} 12001 TOTAL FUNDS 48,610 151,862 13.2S21 Comparatives for mov•m•nt in funds Net movement in funds Al 1 1.21 31.12.21 Unrestricted funds General fund 28.666 116,2201 12,446 Restricted funds Piopety lund 96.446 12001 96,246 TOTAL FUNDS 125,112 116,4201 108.692 Comparabve net movement in fun(Js. included in the above are as follows. Incoming resources Resources expended Movement in funds Unrestricted funds Gfjneral fun 35,013 151,2331 116.2201 Restricted funds Property fund 12001 12001 TOTAL FVNDS 35.013 151,4331 116.4201 Page 9 ontinued...

HOVE PARISH CHURCH HALL IRALLI MEMORIAL) NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022 MOVEMENT IN FUNDS- Contlnued A current year 12 months and prior year 12 months combined pD51tion is as follows". Net movement in funds Al 31.12.22 At1.1.21 Unrgslric¢9d fund$ General fund 28,666 {19.2721 9,394 Restricted fund8 Propety fund 96.446 14001 96,046 TOTAL FUNDS 125.112 {19,6721 105,440 A current year 12 months and prior year 12 months combine(t nel movement in funds, included in the above are as follows.. Incoming sources ReSoUr￿S expended Movement in funds Unrestricted fund6 General fund 83,623 (102,8951 119,2721 Restricted funds Propety fund {4001 14001 TOTAL FUNDS 83.623 {103,2951 119,6721 10. RELATED PARTY DISCLOSURES The PCC is the managing Iruslee of the Ralli Memorial Trust which owns the Church Hall. As managing Iruslee, the PCC appoints the Hall Committee. The accounts for the trust are prepared separately and submitted to the Charity Commission. A man89ement charge of £30,000 was paid by the Chur¢h Hall to the PCC, shown in managem8nt fees12021. £33.6001 Page10

HOVE PARISH CHURCH HALL {RALLI MEMORIAL) DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022 2022 2021 INCOME ANO ENDOWMENTS Other trading activities Other receipts 39 226 Investment Incomè Bank & CBF deposit interest 31 Charitable activities Hall lettings Parish rwm lettin9S 37,854 10.686 28,406 6,345 48.540 34.751 Totsl incoming resources 48,610 35.013 EXPENDITURE Charitable activities Church hall running costs Church hall maintenance Long leasehold 45,436 5,314 200 44,469 6.264 200 50.9SO 50,933 Support costs Governance costs Accountancy and legal fees 912 500 Tot81 resources expended 51,862 51,433 Net expenditure 13.2521 116,4201 This page dces not form part of the statutory financial statements Page11

Mrs A Joyce All Saints Hall All Saints Hove Wilbury Road Hove BN3 3PB

27 March 2023 Our ref: A611.97

Dear Ann

INDEPENDENT EXAMINATION – ALL SAINTS HALL

We have carried out an independent examination on the accounts for the year ended 31 December 2022 as requested. Please see the below notes of matters arising from this independent examination.

MATTERS ARISING

1. The reported net deficit of £3,252 shows that the charity has not had incoming funds to cover the outgoing expenses. The charity has had a period of returning to normal after the Covid 19 pandemic. The turnover has increased in the year by around £13,500.

2. Please provide us with photographic ID of all trustees in order for us to keep on file.

3. Please confirm if there are any close or connected relationships between any trustees and suppliers. This includes spouses, parents, children or siblings.

4. Have the trustees carried out and recorded a review of the internal financial controls to ensure they are sufficient? This will include the entry of data on to bookkeeping software, access to banks, approval processes and payments made. It may also include the decision making process for upcoming expenditure.

5. We have considered the going concern basis of the charity and are in agreement that the accounts should be prepared on a going concern basis. There was no note in the 2020 accounts to confirm this. It is our recommendation that this is included.

6. We have included the note in these accounts in relation to the reserves policy. The reserves at 31 December 2022 show that this policy has been met. If the charity were to continue to make a deficit in future years, there is a risk this policy will not be met.

FEES

We have sent the fee for this work previously. If you require a copy, please let me know.

I trust that I have adequately explained the present position. Should you have any points that you wish to raise please do not hesitate to contact me.

Yours sincerely

Katy Veevers Dominic Hill Associates Limited