Cumberllpp¢r P*rish Chure
Trustees• report alld St¥t*me￿I of R颢lpts' P*ymemti Asstts LSMbilltlts
For tkn ye*r 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 Ro￿rt Lesli¢
Mr Ivan South
Mi Gareih Robin50n
Mrb J￿n Cunninghom
Mr Ryan Miller
Mrs J￿k 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 A￿o￿nt 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 Co￿￿repairS
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 h￿tWit1]
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
Tot*1 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 R￿ipts
and P￿nents 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 b￿1￿.
(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 InsU￿1¢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 R￿tOry &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 lo￿ted 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 chU￿h used by Alla Parish Cominunily
Groiip Limited. The Communty Group incurmj expenditwe totalling £164,958.00 for refurbi51iing thv
hall and tli¢ chU￿h 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 P￿ls￿ 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 Rwiur￿s
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 AP￿l- 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 th￿0 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 Sch￿1 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