Cumber Upper Parish Chure
Trustees9 Annual report and Statement of Receipts and Payments and Assets and Lyabilities
For the year ended 31st Deeember 2023
Charities Number: NIC104858

CUKBER IIPPER PARISH CHURCH
Annual report and financial statements for the year ended 31st December 2
Cotitsnts
Pages
References and administtative detsils of the Clwity
Trustees, report
IndependeDt Examiner's Report to the T￿￿t¢S
Receipts and payments a￿Unt
Statement of assets and liabilities
Not¢s to the financial stat¢ments

CIJMBER UPPER PARISH CHURCH
Referentrs and administThtsv¢ detaiLs
Charity Name:
Cumber Upper Parish Church
Charity Registration Number:
NIC 104858
Contart Address:
91 CU￿l￿ Road
Claudy
Co. Londonderry
BT47 4JA
Trustees
Rev David Slater
Mr Metvyn" Robin5un
Mr William McBeth
Mrs Kelly Logan
Mr john Eakin
Mr Victor Hill
Mr EdwiTh Robinson
Mr Victor South
Mr David Kennedy
Mr Jack Eakin
Mr Peter Eakin
Mrs Sharon Hill
Mr Clive Olphert
Mr Robert Leslie
Mr Ivan South
Mr GaT¢th Robinson
Mrs Joan Cunningham
Mr Ryan Miller
Mrs Jack Buchanan
Principal Offiet-beart
Clergy:
Church Treasurer:
Church Secretary:
ChuTch Ward¢n- Clergy:
Church Warden - People:
Glebe Ward¢n-Clergy:
Glebe Warden-People:
Rev David Slater
Mrs Kelty Logan
Mr John Eakin
Mr Victor Hill
Mr Clive Olphert
Mr William McBeth
Mr Ivan South
Independent Exgminet
Mrs May Thompson
128 Tenydoo Road
Limavady
Co. London(krry
BT49 OPF
Bankers
Danske Bank
POBOX 183
Donegal Square West
Belfast
BTI 6JS

Cumber Upper P2rish Chur¢
Receipts and Payments Account for the year ended 318t Deeember 2023
Notrs Unrthtiicted Restricted
2023
21123
Total
2023
Total
2022
Recei
Freewill Offerings & plat¢ collectio￿$
Donations
Gift Aid Refund
Charity Appeals - Special Collections
Income from Land
Proceeds from fundraising events
Sunday School Il¢¢eipts
Rental ot"Premises
Investnjent inci)me
Contribulion for Rectory ex￿)SeS
Contribution for sundry costs
Covid Grant
Energy Grant
Insurance Claim Proceeds
24.014.92
830.00
3.919.78
24,014.92 25,395.51
830.00 10.430.00
3,919.78 3,472.25
860.07
485.00
500.00
500.00
7.909.00 6.788.00
195.90
151.40
1200.00 4,541.20
248.42
246.99
4.413.11
4,136.25
1.993.58
692.97
604.00
860.07
500.00
7,909.00
195.90
1,200.00
248.42
4,413.11
1.993.58
1.200.00
?6.jj6.?0
1,200.00
26,556.20
Totsl Recei
44.780_39 29,060.59
73,840.98 57.443.57
Diocesan Assessment
Visiting Clergy
Organists
Church and Hall running costs/repairs
Rectory running costthpai
Glebe House repairocosts
Charitable donations
Sundry costs
Bank Fees
Sunday School Receipts paid to church
within parish group
Collection for Church within Parish Group
Insurance W0￿S Carried out to Glebe House
13,336.50
665.00
2.450.00
21.892.11
6.155.62
l 8.695.73
144.00
3,060.96
13.336.50 11.344.50
665.00
735.00
2,450.00
1.750.00
22.516.57 24.981.92
6,935.23
6.686.53
18.695.73
1264.90
629.00
144.00
3,105.31
5J17.01
624.46
779.61
485.00
44.35
151.40
151.40
32.40
5.00
26.000.00
26.000.00
66.399.92 28.084.82
94.484.74 52261.26
Excess of Reeeipts over Payments for the
year
{21,61953)
975.77 (20,643.76) 5.182JI
The ttotes on pages 7-9 forni part of these financial statements and should be read in conjunction herewith
On Bebalf of the Trusts

Cujnber Upper Parisb Church
StateDJent of Assets and Liabdities as at 31st December 2023
Funds
2023
Funds
2023
Total
2023
Total
2022
Cash Funds
C&sh on band
Current Accounts
Total Cash Funds
3,435.50
14.870.66
18J06.16
3.435.50
16,482.83
19918J3
1.612.17
1ffj12.17
40,562.09
40562.09
IDv&stmeDt Assets
Investments in
RCB I CIT UnitTn
NS&I
Total Inveslment
Assets
406,70322
2.502.58
406.703.::
2.502.58
394.804.82
2,500.25
397J07.07
Assets retaiDed for tbe
Parish's ojvn use
Glebe House
Reclory
Church Hall
Land
Tofial Assets retained
for the Parish's own
use
241681.25
4?4.69? 19
5?0.O(K).
60.000.IX)
94?.681.25
4?4.69? 19
520.000.00
60.000.00
225.750.00
395.06? 50
48i.000.00
6O.0(M).I)O
1347J73A4
1347J7&44
lJ65,8I2￿o
The notes on pages 7-9 form part of these fmancial statements and should b¢ read in conjunction herewith.
On Behalf of the Trustees
Charity Ke•ion Number: NIC 104858

Cumber Upper Parish Churcb
Not￿ to tbe financial statemeots for the year ended 31sÉ December 2023
l. Artourtting policies
Set out bclow are the principal accounting policies which have been adopted in the compilation of the Receipts
and Payments A￿OUnt and the Stat¢mellt of Assets aftd Liabilities
(a) Receipts and Payments Account
All items of incon)c and exp¢nditUTe included within the Receipts and Payinents Account hav¢ been
accounted for on a cash receipts basis.
(b) Statement of Assets LiAbilitses
(i) Assets rel￿'HedI0r the Parish's own ￿e
The assets of the Parish, retained for its own comprise:.
Church Building and Grnveyard
Gleb¢ House
Rectory
Church Hall
Land
The Church Building and Graveyard are de¢med to be H¢rttage assets as defined by the Charities SORP
(FRS102}. These Heritage assets are not included in the statement of assets and liabilitie5 as infomiation
on the cost or valuatfion is not available and such inforniation cannot be obtained at a cost commensurate
with the benefit to the users of the accounts and to the parish.
The Glebe House Is ititluded at its insurance value at year ertd of £242,68125 (2022: £225,750). No
depreciation has b¢¢Th provided on the 8lebe hous¢ &8 th¢ current estimated residual value is not less than
its carrying value and the remaining useful life currently exceeds 50 years.
The Rectory is included at its itisurance value at year end of £424,692.19. (2022: £395.062.50). No
depreciation h&$ been provided on the Rectory as the current estimated residual valu¢ is not less than its
arrying value and the remaining useful life currtntly exceds 50 years. The Rectory is owned by the 4
churches within the group and has been included in the Statement of Assets and Liabilities for Cumber
Upper Parish Church as the Rect(Ky is located near this Parish.
The Churth Hall was built in 1981 at a cost of construction of £70.000.00 and has been rcfuTbished
during the past few years. The Church Hall is owned by the Churcb and used by Alla Parish Community
Group Limited. The Community Group inCu￿ed expenditiire totalling £164,958.00 for refurbishing the
hall and the Church expended £80,000.00 on the refurbishfft¢ttt. The Hall is included at its insurance
value at year end of £520.000 (2022= £485,000)- No deprwiation has been provided on the Church Hall
building as the curRnt ¢stinMtcd residual value is kss tban its carrying value and the remaining useful
life currently exceeds 50 years.
The Parish owns approxinthtely 7 acres of land located in Claudy. This land has been included in the
Statement of Ass¢ts and Liabilkties at estimated value of £60.000.00.
ii) Investments
Fixed asset investments in RCB and CIT are initially recorded at cost and are then subsequently stated
at fair Value at each year end date. Investment in NS&I is stated at cost plus accumulated inlerest at year
end.

Cumber Upper Parish Church
Notss to the financial statements for the year ended 31st lknmber 2023
2. Morfement in Cash Fullds
AtlJan
Ivoming
Outgoing
2023 Resources TrnnsfeT5
At 31Dec
2023
Unrestricted fuDds
General Fund
Restricted funds
Total fvnds
39.925.69
636.40
40.562.09
44.780.39 46,399.92
29,060.59
-28,084.82
73.840.98 -94,484.74
18,306.16
1.612.17
19,918.33
3. Collections for Third Parti&s
2023
2022
Earl Haig
Confmation Collection
Ukraine Appeal
Bishops Appeal
143.90
596.17
65.00
300.00
i?o.00
485.00
120.00
860.07
The above amounts have included in Ileceipts for the Y&qr under Cbarity Appeal- Sp￿la1 Collectiot15.
All collections for 2023 were paid out during 2024 year.
4. Charitable donations
Unrngtricted Restrictsd
Bishops Appeal (2022 Colle¢tiottS)
Ukraine Appeal (2022 Collections)
Earl Hakg (2022 Colle£tions)
Child Sponsorship
120.00
300.00
65.00
144.00
144.QQ
485.00
S. Transacttolls with the Trustees
The parish paid ¢xpcns¢s of £6.93523 (2022-£6.686.53) rel*ing to the running costs and repairs of the Rectory
which is occupied by the Ilector. The other three churches within the parish group ￿ntributed £4,577.?6 after
year end for their share of th¢ Rectory expenses. £1,200.00 was paid to Mr. Victor Hill for Church and Church
Hall upkeep. Mr. Hill is a trustee of th¢ Parish. Mr. Robert Leslie paid £50D.00 to the Church for land lettings.
Mr. Robert Leslie is a trustee of the Parish. £5216.00 was paid to Mr. William McBeth for repair works carri¢d
out to Church. £15,000.00 was also paid to Mr. William McBeth for r¢pairs to Glebe House. Insurance Works
were also caffied out on the Glebe House and £26.000 was paid to Mr. William McBeth for these works. Mr.
McBeth is a tnistee of th¢ Parish.

Cumber Upper Parish Church
P4otes to the financial Statements for the year ended 31$1 Detember 2023
6. SuDdry Costs
Unrestricted
21n3
Unrestricted
2022
Admin Cost Gift Aid
Rev. Slatsr Office (2022&2023)
Rev. Slater Gift
Organ Tuning
Stamps
Stationery
Printing
FWO Envelopes
CoDfwmation Books
Church Group Resources
Sunday School expenses
Church Service Resources
Examin¢r's fees
Insurance Claim Excess
290.09
276.67
1.768.00
500.00
220.00
14.25
266.36
300.30
1,152.60
500.00
230.00
177.57
125.QO
672.00
61.88
406.77
174.00
212.29
332.54
100.00
192.00
100.00
350.00
3.105.31
5,317.01