I make it 89 cards if only one side is used. Over four hymns you would need 9 cards with "5" on to cover hymn 555 and three others with two 5's. Same goes for 1's, 2's, ... , 9's making 9x9 =81 cards. The 0's are special since they are not generally placed at the front of any hymn number, so only 8 of these are needed! This will cover hymns 100, 200, 300, 400 or similar. This brings the total to 89.
BUT if the verger is shrewd he/she can make an upsidedown 9 look like a 6 and do away with the nine cards with 6 on.
Hence I offer the answer 80 as the minimum number required.