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