Cllmber IAbwer hrfi8b Chmrth Rettipts and Payments Account for th¢ ymr emded 319¢ Detmber 2•25 To¢#1 2024 2•25 2025 2025 FT¢ewill offerings and plat¢ co]kctions 24,294.35 24,294.35 23,673.76 Donations 2.675.00 2.075.(X) 7,350.00 GiftAid Spttial collections Gr4v¢yard income Income frnmlond 13J69.57 13.569.57 160.00 700.00 31X).IAI 300.IX) L4nd kttin8S Wayleave 3,8.(7 27.84 3.800.00 27.84 7,100.00 27.33 Fundraisin8 ,705.00 1,705.00 .725.00 Sundry Ilwrne 450. 450.(XI Sunday School Income 285.40 285.40 200.00 Bank at)d d981¢ interest Investrnenl Inc1¢ 92.37 29.37 121.74 118.61 Totsl IDvM•e Dioces ts#es5ments 15,931.08 15,931.08 13,332.fAI Visitin8 ckr8y 703,Th) 703.(vJ 777.IXI Or8anists 2,050.00 2,050.1)O 2,210.00 ChuT¢h nmning costs Maintenance work SJ53.47 3.007. 5.353.47 3.007.00 3,140.90 Grnveyud costs i.w). i.(w.00 1,096.64 2.644.87 2.644.87 2,825.49 Charitablc don&ions ,725.00 1,725.00 Donations from Special col]¢dions 160.(rf) Sunday Sthool costs 635.56 743.¢ I.J78.62 ,324.53 Sundry costs Total expemdlture Es¢¢s9 of iTr¢ow¢ over Expe•dltyre The not&8 part of thes¢ fu)al1 5th*ments and should be ID c(¥kifKtioTh therewith On B¢hilfof the Trujttts Js S)a 94
Cumb¢r [er PArl8h Chnreh Statement ofAssets aDd Llablll¢& *t 31gt Dee¢mbpr 2025 UDrestri¢ted Funds 2025 Rtjtrieted Fyryds 2025 Tolai 2025 Total 2024 Ca8kn Funds Cash on hand CUrn1 Accounts Inv¢slment a¢L'ount Totsl Cash Fundj 1,850.71 28,861.38 1,850.71 5Q,184.84 5,582.72 57,618.27 4.873.28 35.061.95 5.506.39 45.441.62 21.323.46 5.582.72 26,906.18 30,712.09 Invejtment A8Jets Investsnents in RCB / CIT Unit Trusts Totgl Investmtttl 340.709.55 312,860.99 340.709.55 312,860,99 AB•ets retalned for tbt Parish's u Glebe lands Fixtures, fittin85 equi ent Totsl AJAets retslned ror the P•rtskn'• (ryvp 260,1)00.00 260.000.00 540,00 720.00 260,540.00 260,no.oo Thc notes forni part of th¢K financial ststements and should be r¢Ad in conjunction therewith. On Behthlf of the Js 1031, Charity Registration Number.. NIC 104855
Cumber IAbwer PArish Ckureb ote4 to the fin*Dclal stalu•ents for the year eoded 31st De¢¢mber2025 l. A¢counting policies Set i)ut below are th¢ principal accounting policies which have been adopted in the compilation of the Receiiks and Payments Acciyunt and the Statemeni of A5scls and Liabilities (a) Rtteipts and Payments Ae¢o•nt All item5 of income and expenditur¢ included wtthin th¢ R¢•pts and Payinents Account hav¢ been accnunted on a cash receipts b&sis. Ib) Stateme•¢ of A88ets and Uabllllies {6) Assets re&thiedlor the P4r&sh's own use The a&8ets of the Parish, relained for its owm comprisv.- Church Building and Grnveyard Glebe lands Rectory The Church Building and Graveyard are deemed to b¢ H¢rilag¢ assets as defined by the Charities SORP (FRS102). These Ilerilage as5¢ts are not included in the Statement of Assets and l.iabilitics os infomation on the cost or valuation is not gv4ilabk and such information cannot be obtained at a cost mmensurnte with the b¢n¢frt th¢ us¢rs of the accounts and to the parish. The Parish owns approximately 26 acres of gkbe lan(ts located ai Killa1. These are vested in the RCB. Responsibility for the maintenance and upke¢p of the glcbc lands rests with the Select Vestry. The glebe lands are reajrded in the Ststement of Assets Liabiliti¢s at a valuation placed on them by the trnstees. 'The Rectory is owned by th¢ 4 churches within the group and has not been Includ tn the Ststem¢nt of Assets and Liabililies. Th¢ Rrflory is included in the Statement of Assets and Liabilities of Cumber Upper Parish Church. ii) Invotmeots Fixed asset investmertts in RCB and CIT arc inilially recorded at cost and are then subsequenily slated at fair valu¢ al ch y¢ar end dale. The Church holds 415 shares in a wled irkveslment in DFC. The Churth is entiilcd to reccivc dividends but cannot 5¢11 th¢ 5har¢5. Th¢% are not included in the Statement of Assets and Liabilities.
Cumber Lower Parish Churth Note# to the fimaD¢i stst¢nnts for the year ended 31st Deternh¢r2025 2. Movememt l# Ch Funds AtlJ l•co•iug Owtgoing 2025 Resour4 TraDifers At 31Det 2025 UnMtri¢ted fund# General Fund Rejtrieted F•nds General Fund Repair Fund SuTh4ay Sch1 Totsl restricted fundj 52. 33 840.12 2.344.88 24.563.41 2.458.53 29.37 (2.335.(Kl) (31.44) 74 (3.109.50) (603.37) 1.865.04 4.140.00 28.701.34 145.71 4,140.(K) 30.712.09 26,90829 2.773.30 Totsl Fumds 45.441.62 49.126.27 (36.949.62) 57,618.27 Purp¢)Je9 of restri¢ted f4Dds Repair fund: this is to l$t th¢ Parish with the costs of maintainin8 the Churd4 graveyard and 8kbe laThls. 3. Transaellojs witb the Tr•8te The parish paid expenses of £2,644.87 (2024-£2.825.49) relating to the running rA%ts and repairs of the Rectory which is occupied by the Recr.