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 P*isb 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 Part*s
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 ReL*ory
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