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2022-12-31-accounts

Cumber Upper Parish Church Trustees, Annual rq￿rt and Statement of Rereipts and Paymthts and knets and Liabilities For the year ended 31st December 2022 Charities Number NICII)4858

CUMBER UPPER PARISH CHURCH Anllual repor¢ and fillancial statements for the )rar ended 31st Detember 2022 Contents Pages References and thinisLTativc d¢tails of th¢ Chwity TTUStees' wrt Independent ExamincT'S Rq)ort to th¢ Tnths R¢￿Ipts and paYrn￿ts account Statement of assets and liabilities Notes to th¢ finan¢ial statements

CUMBER UPPER PARISH CHURCH References and administrative details Cl)arity Nam¢. Cumber Upper PaTiSb Church Charity Registi*Aon Numkr. NIC 104858 Contact Address: 91 Cumber Road Claudy Co. ￿nd0nderry BT47 4JA Trustees R£v David Slat¢r Mr Mcrw Robinson Mr William McBeth Mrs Kell) io8an Mr John Fakin Mr Victor Hill Mr Edwin Robinson Mr Victor South Mr Davtd Kennedy Mr Jack Eakin Mr5 Sharon Hill Mr Clive Olphert Mr Robert l£sh'¢ Mr Ivan South MrGarcth RobKnsoD Prinopal Officfrbeare Clergy.. Church T￿llffr. Chwth Sectctary". Chur¢h Warden. Cle￿. Clwrch Warden . People: Glebe Warden-Cl¢w: Icbc Warden-P¢ople." Rev David Slater Kelly Iwi Mr John Fakin Joan Cunningham Mr VActor ￿11 Mr Gajrtb RobiD50n Mr William McBeth Independent Examiner May Thompson 128 Terrsdoo Road Lill￿vadY BT49 OPF lknkc Bank PO Box 183 Donegal Square West Belfast BTI 6JS

Cumber L'pper Parish (Thurch Receipts Payments Account for the year ended 31st December 2022 l¥otes Unrestrided Re5tncted 2022 2022 Total 2022 Total 2021 Frccwill Offerings & platc o)Il¢ctiODS 25.395.51 10.430.00 3,472.25 25,395.51 16,816.50 10,430.00 2,976.06 3,47225 3528.13 485.(K) 42.00 500.00 500.00 6,788.00 5,556.00 151.40 32.40 4,541.20 5,362.51 246.99 325.58 4,13625 3,764.13 692.97 1.459.06 5.00 Gth Aid Refimd Chan'ty Appeals- Special Collcctions Ill￿ML froni Lwd Pro¢¢eds from fundTaisin8 ev¢Dts Sunday School Receipts R¢ntal of P￿mIseS Investnwit inrA)me Contribution for R¢¢tory ¢%￿nSeS CoDtribution for sundry costs Collection for Church Mrythin Parish Group Covid Grant 485.00 500.(H) 6,788.1)0 151.40 4.541.20 246.99 4.13625 692.97 604.00 Rece? i6,560.18 883.39 57.443.57 40,367.37 Dioccsan AS￿SsMent Visiiing Clct8y Organists Churth and Hall TunlliDg CO￿repairS 11.344.50 735.(K> 1,750.IK) 24.9ii.83 6.-514.53 1.264.W) E44.(X) 5268.11 11,344.50 11.748.00 735.00 560.00 1.750. 1.750.00 24,981.92 12276.04 6.686.53 6.267.16 1,264.90 2,064.42 144.IM) 420.QO 5,317.01 2.450.43 26.09 172.00 Glebe HO￿Se repairsI￿sts Charitablc donations Sundry costs BaDk Fees Sunday School R￿CIpts paid to ¢bu￿b within parish sroup Collection for Chwcb within Pisb Group 48.90 32.40 32.40 54.76 5.00 51.976.87 284.39 52.261.26 37590.81 Excess of Receipts over Payments for the year 4J83Jl 599.IX) &18131 2,776.56 The notes on pag¢s 7-9 forni part of thes¢ financial *atemcnts and shfluld be read in conjunction hemvith half of the Trustees

Cumber L'pper Parish Thurch Statement of Assets and Liabilities as at 31st Detember 2022 Unrestricted Funds 2022 Funds 2022 Total 2022 Totsl 2021 Cash Funds Cash on t￿id Cutrent Accounts Total Cash Funds 39.Y25.69 3992S.69 636.40 40.i6?.O9 40561(V) 35.379.78 W79.78 Investmoyt Ass¢ts Ini'cstmellts in RCB I crr Unit TrnsL8 NS&I 394,804.82 2,5￿.25 394.804.82 2,51)0.25 425.656.00 2.500.00 Total tnvestment Assets 397J07.OS 423,1￿00 Assets retsined for the Parish's oym vse GILb¥ House Rectory. Church Hall 225.750.00 395.062.50 225.750.00 062.50 48$ ()00.00 60.000.(K) 210.000.00 367.500.00 4.$0.01)O.00 60.000.00 60,000.tK) Total Asscts retaiDed for the Parish's oTrn ia65￿1￿ 1.165*UJO I,￿￿.00 Th¢ Dotes OD pages 7-9 forn] tmrt ofthese financial statenThts and s%￿ll1d be ￿ad in conjunction herewith. On Behalf ofthe Trnsttts Charity Registratton Number. Ntc 104858

Cumber Llpper Parish Ckurch Notes to the financial statements for the yur ended 315t December 2022 l. Accounting policies Set oth below are the Principal aLxounting ￿lICIeS hav¢ been &Jopkd in the compllation of the Receipts and Payments Arxount and the Slatement of Assets and Liabilttics (a) Receipts And Paymepts Account All items of income and ewditu￿ iTrd￿kd within the R¢c¢ipts and Paym¢nts Account have bccn ac£OW￿ for on a ￿¢¢Epts basis. 0>) Statemtht of A5sds and LIabl￿tieS {1) Assets retainedlor theParifh'5 own use The ofth¢ Pan￿ rctamed for Éts own we comprisc:. Churth Build￿8 and Graveyard Glebe House Rectory Churth Hall The Church Building and GTavcyatd decm¢d to be Heritage assets as dcfin¢d by the CbantAes SORP (FRS102). These Herita8e assets are Dot included in the statemeut of &%s¢ts and liabilities as infonnation on th¢ Cost or valuatAon is not availabl¢ and suth infomiation cannot be obt￿n￿ at a cost commensurat¢ with the benefit to the users of the ac￿Unts and to th¢ tArish. The Glebe House is induded at its insurance value at year end of £225,750.(M). (2021". £210.otK>.00). No depreciation has been provided on the glebe house as the CUllEnt estimated res1th￿l value is not Icss than its laTrying value and the remainin8 useful life curtently exceeds .iO yearts. Thc Rectory is included at its Insur￿ value at year ¢nd of £395,062.50. (2021: £367.5￿3.0o). No d¢pr¢ciation has be￿ provided on the Re£tory as the allrnlt ¢stIn￿ ffsidual value is not less than its Lwrying value and the remai￿ USefi￿ life allrendy exceeth 50 years. The Rectory is owncd by the 4 withm the group and lus bgen iDcluded in the Statem￿1 ofAss¢ts and Liabilities for CwnbeT Upper Parish Church as the Rectory is loethl this Parisb. The Churcb Hall was built in 1981 at a a)st of 0)nsth￿tiOll of £70,0￿).00 and has been Rfurbthed duriDg th¢ past few years. The ckn￿h Hall is owrd by th¢ Churth and us¢d by Alla Parisb Community Group LimÉtcd. Ihc Community Group incurfftl ¢X￿Idi￿￿e tolallmg £164.958.00 for ￿fi￿)ls￿ng the hall and thc Churth cxpclld￿ £80,0￿.00 on th¢ r¢furbishmenL The Hall is in¢luded at its insurdnc¢ at ycar end of £485.000.00. No depreciation h&s been provid￿ on the Chutth Hall building &$ the current Cstimated Tcsidual valu¢ is not than its carryinB vakne and the maiDAll8 useful life currelltly ¢xc¢¢ds 50 years. The Parish owns approxitnatety 7 auES of land located in cla￿Y. This land b&s been inclthd in the Statement of Asscts and LiabaltA￿ at ¢stimat¢d market value of£60.(K)O.00. ii) Investments Fixed &ssct investm6llts in RCB and crr are initially rec4)rded at cost and are then thsequ¢ndy stated at fatr value at ¢ath year ¢nd date. Investment in NS&I is stat¢d at cost.

Cumber Upper Parish Church Notes to the fwaoaal ststements for tht yur ended 31st December 2022 2. Movement in Cash Funds AtlJan Incoming Outgoing 2022 Resources Resources At 31Dec 2022 Trxnsfers Unrestricted funds G¢neral Fund Restrirted funds Total funds 33,242.38 2,137.40 ji 17Y 78 56.560.18 -51.976.87 883.39 -284.39 57,443.57 -52,261.26 2.100.00 39.925.69 -2,100.00 636.40 40,562.09 3. Collectiotts for Third Parts 2022 2021 Earl Hatg Moldova Ukraine Appeal Bishops Appeal 65.00 42.00 300.00 120.00 485.IKJ 42.00 The abov¢ amounts Iwe b¢en included in Rcccipts forth¢ Year und¢r Chatity AP￿ - Special Coll¢ctions. All ￿lIe￿10nS for 2022 We￿ pwd out during 2023 year. 4. Charitsble donations Unrestri¢ted Restricted Child s￿rShiP 144.00 S. Trallsa¢tiODS with the Trnstees Th¢ parith pwd ¢N-Trens¢s of £6.686.53 (2021-£6.267.16) r¢lating to the nnmill8 costs aDd repairs of the ReLory which is occupied by the Rector. Tr other three chutthc5 within the parish gmup Lvntribuled £4.4l3.1 l afieT year end for th¢ir shar¢ of th¢ Rectorv expenses. £1.5(K).00 was paid to Mr. Virtor Hill foi Chutth and chll￿h Hall upkeq). Mr. ￿11 is a tTusk¢ of th¢ PaTisb. Mr. Robert L£slie paid £500.00 to the Cburch for land l¢ttings. Mt. Rolxrt L¢slA¢ is a trnstee of th¢ P•isb. £2,000.00 paid to Mr. William McBcth for Kpwr w'QTks Lwricd out to churc￿ Mr. McB¢th is a trust¢e of the P￿ish.

Cumber Upper Parish Church Notes to the financial statements for the y¢ar ended 31" December 2022 6. Sundry Costs Unrestrirted Unrestrlleted 2022 2021 Admin Cost Gth Aid Rw. Slater Office (2022&2023) R￿. Slater Gift Orgao Tuning Stamps Stationery Printing FWO Envelopes Co￿fi￿￿tIOn Books ChuTth Group R￿QUr(c5 Sunday School cxycoses Church Service R¢souw*s Printer Repai[5 Examiner's fr¢5 276.67 1.768.00 500.00 220.00 14.25 266.36 300.30 1.152.60 278.34 500.00 482.00 40.24 225.08 125.00 6tK>.80 174.00 212.29 332.54 73.97 25.00 I￿.00 100.00 5.317.01 2.450.43