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 Ilw￿rne
450.
450.(XI
Sunday School Income
285.40
285.40
200.00
Bank at)d d9￿81¢ interest
Investrnenl Inc￿1¢
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)a￿l￿1 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
CUr￿n1 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¢n*nts for the year ended 31st Deternh¢r2025
2. Movememt l# C*h Funds
AtlJ
l•co•iug Owtgoing
2025 Resour￿4 TraDifers
At 31Det
2025
UnMtri¢ted fund#
General Fund
Rejtrieted F•nds
General Fund
Repair Fund
SuTh4ay Sch￿1
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 Rec￿r.