REGISTERED CHARITY NUMBER: 250184 REPORT OF THE TRU8TEES AND UNAUDITED FINCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 FOR HOVE PARISH CHURCH HALL (RALLI MEMORIAL) Dominic Hill Assoclates Llmlled Archer Hwse Bri118nd Estate Northboume Road Eastboume Easl Sussex BN22 8PW
HOVE PARISH CHURCH HALL IRALLI MEMORIAL) CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 310ECEMBER 2025 Pag• Report of tho Tru8teo8 Independent ExamIn•5 Report stst•m•nl ol Fln•n¢lal A¢tlvltlo8 Balanc• Shoot Note• to the Flnanclal Statoments 6 to 10 D•talled Stat•rn•nt of Flnanclal Actlvltl 11
HOVE PARISH CHURCH HALL {RALLI MEMORIAL) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 The trustees wesenl thelr report with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to chanties preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 20191. OBJECTIVES AND ACTIVITIES The primary objectlve of the Charity is lo promote the mission of the Church through pastoral, evangelistic, social and ecumonical activities including the provision of space and the letting of tac11e5 lo local org8nisations. ACHIEVEMENTS AND PERFORMANCE R8vlew of the y8ar The Parlsh H811 w85 very well used again in 2025, however due to dosures due lo maintenance Issues, Income was sllghtly down on the previous w. Regu18r hirers include Tumble Tols, chlld and adull b811et classes, Amlty rellr8menl gioup, the Young Actors group, The 1st Hove Scoul Group and baby sensory classes. The hall also hosled regular ocllvllles lo support refugees Ilwng in Hove. Includlng weekty Sanctuary sessions Ihost8d in parinershlp with the NelwoTk of Intemalional Women). These acllvilies became a vital part of council-fvnded services for refvgees in our city and 8n8bled AJI Saints to Use our bulldings to support some of the most vulnerable people In our community. Th8 Parish Room continues to be W811 used, hosting 11 Anonwnous groups par week lindudlng Athholic8 Anorbymous, Narcotics Ancny)nous and othersl together with other community group8. Providing Ihls spaGe at an affordable rent helps these crucial groups lo conlinue lo me81. Meanwhile. our P8rlsh Kilchen was regu18rly Ltsed by the Choir With No Name to leed 3040 people who have experienced hom8le8sness each week, as well as regular cook and eat sessions for refugees. Again, our community facilities were impacted by maintenance and repair costs to Ihe roof and loll&l$ which meant that we ended the year with a small deficiL FINANCIAL REVIEW Flnanclal revlew 1. The total recolpt8 from lettlngs were £47,179 lch Is 8llghtly lower than last year12024 £53,076) . 2. Ov8rall expendlture decreased to £49,520 (2024 £58,571). Th18 16 mostly due lo a reductlon In Church hall m8intonance and Tunning costs. 3. The PCC notes that per Ihe Trust Deed Ihe funds of tho Hall are unrestricted and can be used for any ec¢leslastlcal purpose as the PCC decide8. Al this time Ihe PCC is carefully reviawin9 ils investment strategy and finance structure for 2026. Res•rves pollcy It is PCC policy lo manage the Hall fbnances 80 that the building is self-fin8ncing and is not a drain on the main PCC funds. The PCC continues to monilor the Hall weserves to maintain algvel such that this policy 18 not undermined. STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng document The chanty is controlled by its goveming document, a deed of tsijst and con5tilutes an unincorporated charity. Page 1
HOVE PARISH CHURCH HALL IRALLI MEMORIAL) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Organisational stwcture During the year the followlng served as members of the Parochial Churth Council: Vlcar.. Revd. Calriona Cummlng Church Wardens". Ann Joyce {relired 18th May 20251 Stephanie Kiltow (appointed 18th May 2025) Peter Millar Repre8enlatlV86 81 Deanery Synod.. Luke Evans Iresignad 18th May 20251 Leslie Holland Tanya Palrner Elected M8mbors.' Sue Alkins Matthew Barrett (and Secretsry) Ronald Chrisley (apwnted 18th May 2025) Auce Harrison Benedlel LUxMcre (appointed 18th May 2025) Tony Mollett land Treasurer) Rebecca Owers lappoinled 18th May 20251 Membership of the PCC Is dat&min8d under the Church Representation Rules and conslsts of certain ex-officio members, belng the vicar, the ehurchwardens and members of the Deanery Synod,. and 3 members of the church who are elected al the Annu81 Parochial Church Meeting {APCM>. Members are warmly encouraged to $18nd for electlon. REFERENCE ANO ADMIN18TRATIVE DETAILS Reglstered Ch•Aty numb 250184 Prlnclpal addre•s All Salnls Hove Wilbury Road Hove BN3 3PB Tru818•1 Independent Examiner Dominic Hill Associates Llmlled Archer House Brilland Estate Northbourne Road Easlbourne East Sussex BN22 8PW Approved by order of ttte toard of tru8lee8 on ... Trustee Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HOVE PARISH CHURCH HALL (RALLI MEMORIAL) Independent examifter's report to the trustees of Hove Parlsh Chur¢h Hall (Ralll Memorlall I report to the charity trustees on my examinallon of the accounts of Hove Paristt Church Hall (Ralli Memorial) Ilhe Trust) for the year ended 31 Oe¢¢mber 2025. Responsrbilities and basls of report As the charity trtjslees ol the Trusl you are responsible for the preparation of the accounts In accordance with the requirements of the Charilies Act 2011 1.the Act'l. I report in respect of my examination of the Trust's accounts carried nut under Section 145 01 the Act and in carrwng out my ex8mination I have followed all applicable Directions given by the Charity Commission Ljnder SeGlion 14515llbl of the Act. Independent examinor's statement I h8ve completed my examinalioTI. I conlirm that no material matters have come lo my allenlion in connection willi Ili¥ exdriiiii4&liuFI giviiiy Iiie C(iuse Iv b¥livvÈ tlidl 111 dcly Illdleridl i¥sy¥tsi. accounting records were not kept in Tesp(Jcl of the Trust as required by Secbon 130 of the Act.. or the accoun15 do not accord with those records,. or the accounts do not comply wilh the applicable requirerrients conceming the form and content of accounts sel out iii the Charities IALcouiils and RepN)rtsl Regulalions 2008 other than 8ny reqvirement t.8* the avcounls givè 3 triJe and fair view iwhich is nol a corysidered as part. ol an Independenl examination. I have no concerns and have come across 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 to be reached. Ibpuwi Mr Peter D Hill FCA Dtyninic Hill Associales Limiled Archer House Brilland Eslale Northboijrne Road Easlbourne Etiisl Sussex BN22 8PW Page 3
HOVE PARISH CHURCH HALL IRALLI MEMORIAL) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDEO 31 DECEMBER 2025 2025 Total funds 2024 Total funds Unrestricted fund Restricted fund Notes INCOME AND ENDOWMENTS FROM Charltable actl¥ltles Ch8ril8ble actbvilie$ 47,179 47.179 53,076 Other Iradlng a¢tSvlfje8 Total 47,179 47,179 53.078 EXPENDITURE ON Charltable actlvltl•s Charltab18 actiwknes 49,320 200 49.520 58,571 NET INCOMEI{EXPENDITUREI 12,141) (2001 12,341) 15,4931 RECONCILIATION OF FUNDS Total fund5 brought forward 324 95,646 95.970 101,463 TOTAL FUNDS CARRIED FORWARD (1,817) 95,446 93,629 95.970 The notes fomi part of these financial statements Page 4
HOVE PARISH CHURCH HALL {RALLI MEMORIAL) BALANCE SHEET 31 DECEMBER 2025 2025 Total funds 2024 Total nds Unrestricted Restricted fvnd fund Notes FIXED ASSETS Tangible assets 3.861 95,446 99,307 101,437 CURRENT AS8ET8 Debtors Cash at bank 2,823 2,437 2.823 2,437 1,977 1,306 5,260 5,260 3,283 CREDITORS Amounts falling due wilhin one yoar {10,9381 110,938) {8,750} NET CURRENT ASSETSI(LIABILITIES) 15,6781 15,678) (5,467) TOTAL ASSETS LESS CURRENT LIABILITIES (1,817 95,446 93.629 95,970 NET ASSETS (1,817 95,446 93,629 95.970 FUNDS Unreslricled fund5 R8glrl¢tsd funds (1,8171 95.446 324 95.646 TOTAL FUNDS 93,629 95.970 The financial statements wer8 approved by the Board of Trustees and aulhcKi8ed for Issue on &811x.atr.k.Q.4....... and wera signed on its behall by.. Trustee The notes form part of these financlal 8tatgment5 Pag8 5
HOVE PARISH CHURCH HALL IRALLI MEMORIAL) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 ACCOUNTING POLICIES Bas18 of preparfng the financial statom•nts The finanr.ial *talEtm8nlq of the c.harity, whic.h is a piiblic benefit entity Linder FRS 102, have been prepar8d in accordance wth the charib.es SORP (FRS 1021 'Accounting and Reporti'ng by Charities.. Slalement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102} leffective 1 January 2019),, Fin8nci81 Ra'n9 St8ndard 102 The Financial Repothng Standard applicable in the UK and Republic of Ire13nd' and the Charities Act 2011. The financial statements have teen prepared under the hlstorical Cost convention. Income All income is recognised in the Stslemenl of Financial Activities once the ch8rity has entlement to the fundg, 1118 probable Ihat the income wlll be received and the amount can be measured reliably. EJ(pendlture I iHhililiA4 Hr8 rArJNJnigp.d as e.xpe.r11 a8 Ihp.re. Ipgal nr cnn4triirtSvp. oh1illIon committlng the charity lo that expendltLJre, it is probable that a transfer of economlc benefits wlll be requlred in settlement and th8 8mount of the obligation can be measured reliably. Expenditure is acrounled for on an accTu818 basis 8nd has bp.en classified under headings that Aggregate. All cost related lo the calegory. Where costs cannot be direclly atlribuled lo particular headings Ihey have b8en allocaled to 8Ctivilie8 on a ba818 consistent with the use ol resources. Tanglblo flxod a88et8 Depreciallon Is provlded on tho leasehold on a straight lin8 basis over 50 ye8rs. D8preci81ion is provi¢J8d on the fixtures and rrtUrvJs on a slralghl Ilne basis over 4 years. Taxatlon The charity is exempt from tax on Ils charitable aclivilies. Fund aecountlng Unreslricled lunds can be used in accordance wilh tha charitable objectlves al the d18cr8Uon of the Iruslee8. Restricled funds can only be used for partic#Jlar restrlcted purposes wllhln the objects of the tharity. Reslriclions arlse when speufied by the donor or when tund8 are raisad for partlGular rgstrictod purposes. Furthor cxplanallon of the nature and purpose ol each fund is included in the notes to Ihe finanGial statements. OTHER TRADING ACTNITIES 2025 2024 other receipts Page 6 continued...
HOVE PARISH CHURCH HALL (RALLI MEMORIAL) NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEIIBER 2025 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuner*ion or other benefrts for the yBar end8d 31 December 2025 nor for the year ended 31 December 2024. TTUSt•es' •xp•ns•s There were no trust8es' expenses paid for th8 year ended 31 December 2025 nor for the year ended 31 December 2024. COMPARATIVES FOR THE 8TATEMENT OF FINANCIAL ACTMTIES Unrestricted Restricted fund ILtnd Total funds INCOME AND ENDOWMENTS FROM Charitabl• actlvltlés Charitabl8 actlvit4e8 53,076 53,076 Other trading activitsos Total 53,078 53,078 EXPENDITURE ON Charftable actlvltleg Charltable actlvltles 58,371 200 58.571 NET INCOMEI(EXPENDITURE) (5,2931 12001 {5,493) RECONCILIATION OF FUNDS Total funds brought forward 5,617 95.846 101,463 TOTAL FUNDS CARRIED FORWARD 324 95,646 95,970 TANGIBLE FIXED ASSETS Flxtures and ffitting3 Freehoid propety Long leasehold Tot818 COST Al l January 2025 and 31 December 2025 90,446 10,000 7,722 108,168 DEPRECIATION Al 1 January 2025 Charge for year 4,800 200 1.931 1,930 6,731 2,130 At 31 Decemb8r 2025 5,000 3,861 8,861 NET BOOKVALUE At 31 December 2025 90,446 5.000 3,861 99,307 At 31 DeGember 2024 90.446 5,200 5,791 101,437 Page 7 continued...
HOVE PARISH CHURCH HALL (RALU MEMORIAL) NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025 DEBTORS.. A•IOUNT5 FALLING DUE VIITHIN ONE YEAR 2025 2024 Trade debtors nlhar rt8b1(s Prepayments 570 834 1,419 918 120 2,823 1,977 CREDITORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR 2025 202 Trade creditors other creditors 10.938 8,370 10,938 8,750 LOANS An analy315 of the rn8turity of bjans Is glv8n below.. 2025 2024 Aniounts falling due w¢lliin 0116 year oli deniai)d.' 0th8r108ns 3.000 5.fyjo MOVEMENT IN FUNDS Net movcment in funds At 31.12.25 Al 1.1.25 Unrejtrlclpd fund$ General fund 324 (2,1411 (1,81n Rostrlcted flind• Property fund 95.046 {2001 95,446 TOTAL FUNDS 95,970 (2,341) 93,629 Net movement In funds. Included In the above are as folk)ws: Incoming resources Resources expended Movement in funds Unrestrlc¢od fund8 General fund 47,179 (49.320 (2.141) Restricted funds Property fund 1200) 1200) TOTAL FUNDS 47,179 (49.520) (2,3411 Page 8 continued...
HOVE PARISH CHURCH HALL (RALLI MEMORIAL) NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31 DECEMBER 2025 MOVEMENT IN FUNDS- contlnued Cornparatives for movement In funds Net movement In funds Al 31.12.24 A11.1.24 Unrostricted fund8 General fund 5.617 (5.293) 324 R8Strlct8d funds Pruwiy IuiKI 95.846 (200} 95,646 TOTAL FUNDS 101,463 15,493) 95.970 Comparative nel movement Sn funds, induded In the above are as follows.. Incoming resources Resources expended Movement In fund5 Unf••trl¢tod fund¥ Ganeral fund 53,078 158,3711 15,2931 RestrSetod funds Property fund (200) (2001 TOTAL FUND8 53,078 158,5711 15,4931 A current year 12 M1th8 and prlor year 12 month8 comblned posltlon 1$ as follow8.. Net movement in funds At1.1.24 31.12.25 Unrestrlct•d fund8 General fund 5,617 17,4341 (1,8171 R8strlct•d funds Propety fund 95.846 14001 95,446 TOTAL FUNOS 101,463 (7,834) 93,629 Page 9 continued...
HOVE PIsH CHURCH HALL {RALLI MEMORIAL) NOTES TO THE FINANCIAL STATEMENTS . continued FOR THE YEAR ENDED 31 DECEMBER 2025 MOVEMENT IN FUNDS- contlnu•d A current year 12 n)onths and pri year 12 rkioiiths c017)bined i)el movenienl in funds, includ8d ill the above are as follows.. Incknmlng reswrces Resources Movement expended in funds UnTestrlcted funds General fund 100,257 (107,6911 17,434) Rejtrlcted funds Prop8ty lund (4001 14CN)I TOTAL FUNDS 100,257 (108.0911 17,8341 10. RELATED PARTY DISCLOSURES Th8 PCC Is the managing trustee of the Ralll Memorial Trust whlch owns the Church Hall. As managing trustee, the PCC appolnts the Hall Committee. Th& accounts for th8 tru81 are prepared separately and submltted to Ihe Charrty Ccthmls810n. A management charge of £36.0(M) was pold by the Church Hall to the PCC. Sho In managernent fees {2024.' £36,000) Page 10
HOVE PARISH CHURCH HALL (RALLI MEMORIAL DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025 2025 2024 INCOME AND ENDOWMENTS Other trnding actlvltl•¥ Other recelpts Charltable actlvltks Hall lettings Parish roorn lettiThJs 32,764 14.415 37.277 15,799 47,179 53,076 Total Incomlng re8our¢es 47,179 53,078 EXPENDrruRE Charltsble a¢tiviti•• Church hall running costs Church hall malnlenance Longloasehold Flxture8 and ffttings 43,813 2,073 200 1,931 47,856 7,760 200 1,931 48,017 57,747 Support Gosts Govemance co8t8 Accountancy and legal feas 1,503 824 Totsl resources expended 49,520 58,571 N•1 •xp•ndltur• (2,3411 {5,4931 Thls page does not fom) part of the statutory flnancial statements Page11