Cumberllpp¢r Prish Chure Trustees• report alld St¥tmeI of R颢lpts' Pymemti Asstts LSMbilltlts For tkn yer endtd 31st Deetmber 2024 Charllles Nwmber.. NIC104851
CUMBER UPPER PARISH CHURCH A*1 r¢porl #nd finan¢iAI stalememts for ilie vear ended 31st DeeenJb¢r 2024 Coiitents Pa8e5 R¢fercnc¢s and adininistrative dctails of Charity Inistees. report Indepcndetrt Examiner's Reporl to the TnElees Receipt8 aftd pnyments aeL'ounl Stulcmeirt ofassets and liabffilities Notes Iv the lindncial 8latemenl8
CUMBER UPPF.R PARISII CHIIRCH R¢ftrene¢s admiDislr4tive d•15 Charily Name: Cwnlxr Upper Parish CI]uTch Cliffrity Re8iStration Nuinber.. NIC 104858 Conla£l Addres5: 91 CuJnl]cr Rolld ClaLKIy Co. LondoTMl¢rry DT47 4JA Trnytees Re¥ David Sloler MT Mervyn Robinson Mr Willwni McL4eth Mrs Kelly Logan MT John I'akin Mr Vi¢tor Hill Mr Edwiii Robiny)n Mr Victor Souih Mr Ddvid Keniwdy Mr Jack Eakin Mr Peier Eakiii Sharon Hill Mr Clive Olphert Mr Rort Lesli¢ Mr Ivan South Mi Gareih Robin50n Mrb Jn Cunninghom Mr Ryan Miller Mrs Jk Buchanan Prin¢lpAI Offi¢e-be#ve Clergy: ChuTch Treustsrer: Church S¢¢r¢tary'. Church Wardcn- Cl¢r8y'. Lhurch Warden - People. Glehe Warden-clergy.. Glebe W6rden-People: Rev David Slui¢r Mrs Kelly Logan Mr John Eakin Mr Vittor Hill Mr Clive Olphcrt Mr Willittm MeBeih MT Ivan South Indepondent Exxmlner Mrs May Thompson 128 TefrydoD Road Limovudy Co. Londonderry BT49 OPF nktrs Dansko Bank POBOX 183 Donegal Sqo&r¢ West Belfast BTI 6JS
Cumber Ilpper ParAsh Church Reeelpts P*ym¢nts Aont for the ythr ended 318t December 21124 Nots1 Unrestricted Restricted 2024 Tol41 2024 Tothl 2023 Recei Freewsll Offerings & plate rA)Iloct1 Donations Gift Aid Refvnd Charity Appeals- Srtti81 Colkctions icolne from Land Proc¢eds fr fundraising events Sunday School Receipts Rental of Premises liiv¢stsneiit income Contribution for ReGtory expcnse8 Conb'ibution for ]ndry costs Ener8y Grant Insurance Claim Proceeds 23,719.70 I.700.90 3.625.26 250.IJO 23,969.70 24,014.92 J,700.90 830.00 3,625.26 3,919.78 709.00 860.07 500.00 500.00 8,250.00 7.909.00 230.91 195.90 7,200.00 1.200.00 265.10 248.42 4.577.25 4,413,11 632.07 1.993.58 I,200,00 26,556.20 709.00 500.00 8,250.00 230.91 7,200.IXI 265.10 4,577.25 632.07 Total 50205.I8 1,455.01 51.660.19 73.840.98 Di¢)¢esan Assessment Visiting Clergy Organists Church and Hall rnnning CorepairS Rectory ninning costslrepairs Gl¢b¢ House repairslcosts Charitablo donations Suiidry costs Sunday School Receipts paid to church wid)in parish group Insurance Works Cr4ffied out to Gl¢be Hou50 Collection paid to Sunday School Accourrt 13.770.68 665.00 2,050.00 10,211.28 6.777.65 3249.28 144.00 3.486.59 13,770.68 13,336.50 665,00 665.00 2.050.00 2.450.00 10,236.52 22,516.57 6,972.49 6,935.23 3,249.28 18,695.73 1,004.07 629.00 3,531.61 3,105.31 195.90 25.24 194.84 860.07 45.02 195.90 26,000,00 250.00 250.00 40,354.48 1,571.07 41.925.55 94,484.74 9,850.70 (116.06) 9,734.64 (20,643.76) Exce8y of Receipts overPaym¢uts lor the yeai. The notes on pag¢s 7-9 fonn pbrt of th¢se finan¢iftl statsjnents aiid should be read in conjunGtion htWit1] On Behaifof the Truste¢8
Cumber Upper Parnh Church Slatement of Assets nd Liabiliti¢8 a8 at 31st December 2024 Unr¢8tricted Funds 2024 Total 2024 Totsl 2023 2024 Cash Funds Cash 01) hand CuiTent Accounts Tolal Cash Fund% 3,435.50 16.482.83 19,918J3 27,560.69 27560.69 1092.28 2,09228 29.652.97 29,652.97 Inv¢stmeDt Assets tThv¢¥tJn¢nts in RCB I CIT Unit Trusts NS&I Total Jnve8tm¢Dt 414,474.36 2.521.94 414,474.36 2.521.94 406,703.22 1502.58 416J96JO 416996Jl) 409.205.80 A8wts r¢tAln•il for th¢ PArl811's own use Gleb¢ Hoiise Rwtory Chuitli Hall Iaiid Tot1 Asyets retained for the Parisb'j ow use 254.815.31 445.926.80 546,000.00 60,000.00 254.815.31 445,926.80 546.000.00 60,OOQ.00 242,681.25 424,692.19 520,000.00 60,000.00 IJ06,742.11 IJ06,742.11 1247?73.44 The notss on pa8 7-9 forni part of these financial staten)eiits and should read in conjunction h¢rewith. Ou Behalf orthe Trustees ..Le..lJl .LL)gm.............. ChaTity ilegistratkon Number: NIC 104858
Cumber ilppor Parish Chllrch Notej to the financial Jtatements for the year ended 31st Decen)ber 2024 l. A¢¢oMntlng poli¢ie8 Set out below ar¢ th¢ prAn¢ipal accouAtiiig policies which hav¢ been adoptd in the compilation of the Ripts and Pnents Account )d the Statement of Assets alld Liabilities (8) Receipts and Payments Account All ii¢ms of incorne and ¢xpeuditure included within the Receipts and Payments Account have been accounted for on a cash receipts b1. (b) Ststem¢Mt of Asoets LAabilitle8 (l)knets retalnallor ¥ht Parlsh's own The assets of the Pai'ish. retsined for its own use comprise:_ Cburcb Biiildiag and Graveyard Olcbe House R¢¢toiy Church Hall Land Tho Chiir¢h Biiilding and Gi?veyard are deemed to be Heritage assets as defined by tlie Cliarities SORP (17RS102). These Ilerita8e 8ssets ar¢ not included in the statement of assets and liabiliti¢s as informatioii on the cr)8t or valuation is iiot availablo and such infomiatioii caniiot be obiainEd &t a cost conimensui'ato witb the benefrt to the users of the arKounts and to the parish. The Gl¢be House is incliided at its InsU1¢e value at year end of £254,815.31 (2023: £242,681.25), No depreciation ha8 been provided on tho 8lebe hoiiso 08 the current estiniat r¢8idual valu¢ 15 llot l¢ss tliftn its rjarrying valiie and the remaining useful life currentty ¢xcKds 50 years. The R¢otOry is includ¢d at its insurwiee value at year end of £445,926.80. (2023: £424,692.19). No depreciation has been provided on thc RtOry &8 the cumt estimated residual value is not less tlian its carying valuo and the remaining useful life cutrently ¢x¢eds 50 years. Th¢ Rectory is owned by tlie 4 ¢hiirGh¢5 Within the ¥roup And has be¢D included ill the StaterneTht of Assets and Liabilities for Cumbei. Upper Parish Chiirch as tlie Rectory is loted near this Parish. The Church Hall was built in 1981 at & cost of wnstNGtion of £70,000.00 and has beoii refiiibished durin8 tlic past few yews. Th¢ Church Hall is Own by the chUh used by Alla Parish Cominunily Groiip Limited. The Communty Group incurmj expenditwe totalling £164,958.00 for refurbi51iing thv hall and tli¢ chUh expcndgd £80,000.00 on the refuybishment. The Hall is included at its Ansiiraiice value at year eno of £546,000 (2023.. £520.000). No deprwiation l)as been ptovided oil tli8 Cliuirh Flall building as the ciwrent estimated residiial valu¢ is noi less tlian its carrysngvaliie and the remaining useful life cvnEntly wxceeds 50 yeAr8. The Pls owns approximately 7 acres of land located in Claudy. This land has beeii included in tlie Statement of Assets and Liabilitie5 at estimated in8rket value of £60.000.00. li) Inv¢slments 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 itiNS&I is slated at plus a¢cwhulat¢d intcrost aty¢ar
Cumber ilpper PirA8h Chnreh Not¢s to the fin&nel41 statgments for the year tnded 3tst December 2024 2. Mov¢m¢nt in Cash Funds A*lJan Ineomlng Outgoing 2024 Re8ource8 Rwiurs At 31Dee 2024 Tr4Jsf¢r8 UJre8triet¢d fuDds Goneral Fund Restricted funds Total fvnds 18.306.16 1,612.17 19,918.33 50,205.18 40,354.48 .455.01 -1,571.07 51.660.19 41,925.55 -S96.17 27.560.69 596.17 2.092.28 29,652.97 3. Collection# for Third P8rtie8 2024 2023 Hai8 Confrnation Collection Bishops Appeal 84.00 143.90 596.17 120.00 625.00 709.00 860.07 The above amounts have been in¢liided in Receipts for the Year under Charity APl- Special Collections. All collections for 2024 were paid out durin8 2025 y. 4. ChArlt8ble donallons Unre8tricted ReJtri¢t¢d Bishops Appeal (2023 Collections) Confimiatioll Collection (2023 Colle¢tions) Ew'l Hai8 (2023 Collections) Child Sponsorship 120.00 596.17 143.90 144.00 S. TranS8¢ll0 Ivlth the Trnste The parish paid expenses of £6.972.49 (2023-£6,935.23) relating to thc runninB costs and repairs of the Rectory wl)ich is (xcupied by the Rector. Th¢ other th0 chuthes within the parish 8roiip contributed £4.593.72 Rft¢r year end for tli6ir share of the Rectory expenses. £l.200.(K) was paid to Mr. Victor Hill for Church and Church 14all upkeep. Mr. Hill is a truslee of the Parish, Mr. Robert Lesli¢ paid £500.00 to the Churcb for land lettings. Mr, Robert Leslie 18 tt trustee of thc Pariyh. £1,450.00 was paid to Mr. Williwn McBeth for repair works ¢attied out to Glebe House. Mr, MoBeth is a lrnstee of the Parish.
Curnber iJpper P*Yish Chur¢h Notes to the fiDan¢ial statements for th¢ year ended 31 D¢ttmber 2024 6. Sundry Costs Unr¢striet¢d 2024 Unrestrict¢rfl 2023 Admin Cost Gift Aid R¢v. Slatcr offic (2024) R¢v. Slater Gift Organ Tuning Stamps Stationery Printin8 FWO Envelopes Confinnation Books Chiirch GIDup Resourres Sunday Sch1 expenses Church S¢tvice Resource5 Exaininer's fees Insiwan¢e Claim Ex¢4ss Safoguardiijg Cominunion Wine Cleaning Materials Table Cloths Notloe Board 281.25 884.00 500.00 230.00 29.00 92.00 125.00 672.00 290.09 500.00 230.00 177.57 125.00 672.00 61.88 406.77 43.00 22.50 185.70 100.00 192.00 loo.00 350.00 64.45 32.31 96.50 130.00 43.90 3,531,61 3,105.31