an
CUMBER CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND
Trustees Annual Report and Financial Statements
for the year ended 31 December 2023
Reglstered Charity in Northern Ireland (NIC105638)

an
CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT
The Trustees present their Annual Report and Financial Statement5 for the year ended 31 December 2023
including a Statement of Assets and Liabilities as at that date.
REFERENCE AND ADMINISTRATIVE DETAILS
Cumber Congregation of the Presbyterian Church in Ireland
Foreglen Road
Brackfield
Londonderry
BT47 3TP
Registered Charity in Northern Ireland {NIC105638)
CHARITY TRUSTEES
The Charity Trustees who served during the year or who were trustees at the date of this report were
Mrs Joan Pollock
Mr Eric Christie
Mr John Pollock
Mr Paul Mccorkell
Mr Myles Smith
Mr Cecil Pollock
Mr Samuel Galbraith
Mr George Thompson
PRINCIPAL OFFICE BEARERS
Clerk of Session (Joint)
Mr Cecil Pollock
Mrs Joan Pollock
Mr Alistair Sterritt
Treasurer
INDEPENDENT EXAMINER
Mr Arthur McFarland
10 Cre88 Road
Claudy
8T47 4HX
BANKERS
Danske Bank, PO Box 183, Donegal Square West, 8elfast, 8T1 6JS
SOLICITORS
lan Mccarter, Babingtons Solicitors, 9 Lirnavady Road, Londonderry, BT47 6JU

Presbyter
an
CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
STRUCTURE AND MANAGEMENT
The Klrk Sesslon
The charity trustees of the congregation are the members of its Kirk Session. Under the congregation's
governin8 document, The Code, the book of the constitution and government of the Presbyterian Church
in Ireland, the Klrk Session seeks to watch over and promote the spiritual interest of the congregation and
of persons not connected with any congregation who are within its bounds. It ensures pastoral care is in
place in the congregation and seeks to ftjrther the contribution of the Church to Christian witness and
service in the local community. The Kirk Sessions has delegated to its Congregational Committee the
temporal affairs of the congregation including administering all funds and property belonging to the
congregation. Members of the Kirk Session are ex-officio members of the Congregational Committee.
The Klrk Session consists of the ordained minister and the ruling elders of the congregations. All members
are entitled to propose, speak and exercise equal votes at meetings, except that the Moderator, the
ministers in attive duty in the con8regation, has no deliberative but only a casting vote.
Stated meetings of the Kirk session are held at least twice in each year or as appropriate,
To be chosen for the office of the eldership in the congregation a person must be a voting member and
regular attendant on its ordinances. The selection of those proposed to be called to the office can be
elther by the con8re8ation or by the Kirk Session, Mernbers are elected if they obtain two-thirds of those
who vote.
Presbytery
Under the Presbyterian Church in Ireland form of governance the corporate oversight of a congregation
is the responsibility of a Presbytery which superintends generally the spiritual and temporal affairs of the
congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. Cumber
congregation of the Presbyterian Church has been assigned to the Derry and Donegal Presbytery of the
Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active ministers
of congregations assigned to it by the General Assembly, ministers who have retired from active duty and
an elder appointed by the Kirk Session of the congregation.

Presbyter
an
CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
The General Assembly
The General Assembly is the supreme court of the Church, representing in one body the whole Church
and acting as its supreme legislative, administration and judicial authority, in dealing wlth all matters
brought before it. The General Assembly is normally constituted during the first week in June for worship
and to condutt its business. At the end of business it is dissolved. The membership of the General
Assembly consists mainly of the artive ministers of each congregation, retired ministers and
representative elder appointed by the Kirk Session of each congregation.
DESCRIPTION AND PURPOSE
The charitable purpose of the congre8ation is the advancement of reli8i0n.
Cumber congregation of the Presbyterlan Church is a con8re8ation of the Presbyterian Church In Ireland.
The Presbyterian Church in Ireland, as a Reformed Church within the wider body of Christ IS grounded in
the Scriptures, and exists to love and honour God through faith in His Son and by the power of His Spirit,
and to enable her members to playtheir part In fulfilling God's mission to our world.
The congregation's mission purposes is by the grace of God, to help people of allages becomefully devoted
followers of Jesus Christ. Our vision is, by the groce ol God, to be an inclusive, welcoming community of
Christ's people of all oges, which..
is increosingly characterised by lovefor God, and love and concernfor others,.
Is committed to the historic Christian gospel os revealed in the Bible,.
is relevant to people of this time Gnd place.
The congregation oims to live out its Mission and Vision as afomily of God's people by being..
A Covenont Community.. where our relationships are rooted In the promises of God by living faithfully
toward him and toward one another
An IntergenerationGI Community.. where adults intentionally toke the lead to engage with, encourage
and nurture younger members to maturity in Christ.
An Outward looking Community.. where we want the blessings of God th¢7t belong to us in the gospel
to become ble55ingsfor other5 beyond the bounds of our community.
As a congregation of the Presbyterian Church in Jreland, we believe thot the Bible is the supreme
authority over all we do, Gnd that the Westminster Confession of Faith, along with the Lorger ond
Shorter Catechisms set out what we understond the Bible teaches on key matters of Christian foith
ond practice.

Presbyter
an
CUMBER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT Iconvd)
ACTIVITIES AND OBJECTIVES
The congregatlon meets for worship every Sunday and visitors are welcome to join. The Sacrament of the
Lords Supper is observed on several occasions during the year and all those who have been baptised and
who have made a profession of faith in the Lord Jesus Christ are admitted to the Lord's Supper, The
congregation holds regular bible study meetings and has a wide range of organisations including
Sunday School
Youth Club
Youth Fellowship
Junior Bible Club
Bowling Club
Book Club
Presbyterian Women
Men's Fellowship
Walking Group
Rainbows/Brownies/Guides
Pampered & Prepared Ladies Meetings
Saturday Morning Bible Study Group
ACHIEVEMENTS AND PERFORMANCE
Worshlp and prayer
The congregation normally meets for worship each Sunday at 10.15am. During the week the Bible Study
provide5 an opportunity for members to rneet together for fellowship, to study the scriptures and for a
time of prayer.
As well as our regular services durin8 the year we acknowledged God'5 gift of new life at 2 Sacrament of
Baptisms and gave thanks for faithfvl services and sought to comfort those who had been bereaved during
the year.
At 31 December 2023 there were 295 communicant members and 110 families connected with the
congre8ation. The average weekly attendance at mornin8 worship is 50.
Pastoral care
Members of the congregation who are unable to attend church due to sickness or age are visited on a
regular basis by the minister or elders.

an
CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (convd)
Mission and outreach
At a local level the con8regation reaches out to the local communlty through its organisations which are
open to all. We support local and international mission organisations, holding regular fundraisers for
charity.
The congregation supports the United Appeal for Mission whlch is a central fvnd of the Presbyterian
Church in Ireland. This fund enables congregations to support the wider mission of the denominatlon and
to do mission and outreach on a denominational basis beyond what the congregation could do on its own.
The United Appeal Fund provides financial support for mission personnel at home and overseas, assists
congregations with the deployment of locally based staff, enables church planting, provides grant support
for the upkeep of church premises, assist with the running costs of Union Theological College, the Church's
training college for ministry students and financially supports congregation in the areas of worship,
discipleship, global mission. outreach, leadership and pastoral care.
The con8regatlon also contributes to the denorninations annual World Development Appeal, Sunday
School project and any other special appeals.
Presbytery
The congregation was represented at the regular meetings of Presbytery by our minister and / or one of
the elders. This provides an important link between the congregations and the wider structures of the
church.
General Assembly
The minister and one of our elders were nominated to attend the meeting of the General Assembly of the
Presbyterian Church in Ireland held in Assembly 8uildings, Belfast, in June.
Property
The building5 have been maintained to a high standard over the last numbers of years with extensive work
including painting the interior and railings to the front. This has meant no major works have been required
this year.

Presbyter
an
CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
Organlsatlons
Youth Club meets every Saturday night for a range of activities and also 80 on regulartrips. Approximately
35 chlldren attend.
Junior Bible Club meets monthly on Friday evenin8s. We have crafts, games, stories for prlmary school
age children.
Bowling Club meets every Tuesday night. It competes in the local churches league. There are
approximately 20 members.
Book Club meets approximately every six weeks. Having read a chosen novel, it is then discussed. There
are around 10 member5 meeting in various homes.
Presbyterian Women meets monthly and has various speakers and fellowship times. There are around 15
lad ies of all a8es involved.
Walking Group meets fortnightly. Members and friends choose a local walk/forest and enjoy a stroll and
cup of tea afterwards. There are usually about 15 people involved.
Organlsations
Rainbows/Brownies/Guides meet weekly in the church bulldin8s. 'Pampered & Prepared, 15 a Sadie5
outreach that meets each week in May or June. It is open to the whole community. There are a range of
activities including craft, beautytherapy, hea￿h, cooking and walking. A local speaker addresses the ladies
before they have supper. Around 70 ladies attend.
Saturday Morning Bible Study Group meet monthly. Ladies come for breakfast and discuss a short Bible
Study tO8ether.
Volunteers
The Trustees wish to acknowledge thelr deep appreciation of those who give freely of theirtime by serving
on committees and helping with organisations and other church activities.
PUBLIC BENEFIT STATEMENT
The Presbyterian Church In Ireland meets the public benefit requirement by providing benefit to its
member5 and the general public by making known the Christian Gospel of the Lord Jesus Christ through
the advancement of religion. The direct benefits which flow from the purposes of the Church include the
gaining of an understanding in Christian beliefs as set out in the Bible and in the Church's subordinate
standards {the Westminster

an
CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
Confession of Faith and the Shorter and Larger Catechisms) leading to spiritual and moral development
and opportunities for response to Bible teaching. In turn, this framework lead5 to practical expressions of
Christian beliefs and standards in the local community, such as through the care of those in need
(including the sick, disabled and bereaved}.
Generally the above benefits are delivered locally by congregations and their members, or are facilitated
through presbyteries or are organised and delivered centrally. Local delivery is facilitated by central
resources in almost all cases. Public access is made known through the use of noticeboard5, printed
materlal, press advertisement, websltes, and social media or in other way5.
The benefits are demonstrated through regular evaluation of the services and informal and ad-hoc
feedback from members, their families, and members of the public.
The purpose does not lead to harm. The only private benefit flowlng from our purpose is related to
Ministers, Missionarie5, Deaconesses, Irish Mission workers and Lay Agents who receive benefits as a
result of their holding office or employment. However, thls is incidental and necessary in order to further
our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are
members, their famllies, other individuals that the Presbyterian Church in Ireland is in direct and indirett
contact with, the community in which pastoral seniices are provided and other communities throughout
Northern Ireland, the Republic of Ireland, and worldwide which benefit from our engagement with and
support for both Christian and other secular organisations, charities and indivldual members of the public.
The Kirk Session has had regard to the Charity Commisslon for Northern Ireland's Public benefit
requirement statutory guidance.
FINANCIAL REVIEW
The congregation's main source of income is members, contributions through the Weekly Freewill
Offering. There were 80 contributing famiSies during the year 2023 donating a total of £38,596 {£33,979
in previous year, 20221
Total Income of the con8regation during the year was £61,664, compared to £57,554 in the previous year.
Total expenditure increased from £38,444 to £50,347,

an
CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
TRUSTEES ANNUAL REPORT (cont'd)
STATEMENT OF TRUSTEE RESPONSIBILITIES
The Trustees are responsible for preparin8 the annual report and the financial statements of the
con8re8ation in accordance with applicable law and generally accepted accounting practice.
As the con8re8ation's total income does not exceed £250,000, the Trustees have elected under Section
6413) of the Charities Act (Northern Ireland) 2008 to prepare a receipts and payment account and
statement.of assets and liabilities.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and
explain the congregation's transactions and disclose with reasonable accuracy at any time its financial
positlon. They are also responsible for safeguardin8 the assets of the congregation and hence for taking
reasonable steps for the prevention and detettion of fraud and other irregularities.
th
Approved by the Kirk Session at a meeting on 9 April 2024 and signed on Its behalf by;
Mr Cecil Pollock
Clerk of Session
s Joan Pollock
Clerk of Session

Presbyter
an
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CUMBER CONGREGATION OF THE
PRESBYTERIAN CHURCH IN IRELAND
I report on the accounts of Cumber Congregation of the Presbyterian Church in Ireland for the year ended
31 December 2023, which are set out on pages 11 to 17.
Respectlve responslbllities of charity trustees and examiner
A5 the charity's trustees you are responsible for the preparation of the accounts in accordance with the
Charities Act {Northern Ireland) 2008.
It is my responsibility to:
examine the accounts under section 65 of the Charitles Act, followthe procedures laid down in the general
Directions given by the Commission under section 6519}Ibl of the Charities Act and state whether
particular matters have come to my attention.
Basls of independent examlnerfs report
I have examlned your charity accounts as required under section 65 of the Charities Act and my
examination was carried out in accordance with the general Direttions 8iven by the Charity Commlsslon
for Northern Ireland under section 65{91(b) of the Charities Act.
My examination included a review of the accounting records kept by the charity and a comparison of the
account5 presented with those records. It also included consideration of any unusual items or disclosures
in the accounts, and seeking explanations frorn you as charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
l. That accounting records were not kept in accordance with settion 63 of the Charitie5 Act
2. That the accounts do not accord with those accountin8 records
3. That the accounts do not comply with the accounting requirements of the Charitles Art
4. That there is further information needed for a proper understanding of the accounts to be reached.
Independent examinerfs statement
I have completed my examination and have no concems in respett of the Matters (11 to141 listed above
and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have
found no matters that require drawing to your attention.
Mr Arthur McFarland FCCA
10 Cregg Road
Claudy
BT47 4HX
10

an
CUMBER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEMENT OF FINANCIAL ACTIVITh (Recelpts and Payments Account)
For the Year Ended 31 December 2023
Noto
Unrestrlctad Restrlcted Endowment
Funds
Funds
Funds
Total
2023
Total
2022
Recelpt8
Donations & Legacies
Charitable Activities
Inveslment Income
Other
45.932
7,705
280
698
53,637
280
7,225
522
51,269
240
5,490
555
6,259
522
268
52.713
8,683
268
61,664
57,554
S818 of Investments
Sale of Fixed Assets
Loans Received
Total Recelpts
62,713
8,683
268
61,664
57,554
Paymonts
Raising Funds
Charitable Activities
462
40,162
462
49,885
528
37,916
8,349
1,374
40,624
1,374
50,347
Purchase of Investments
Purchase of Fixed Assets
L08n Repayments
Total Payments
40,624
8,349
1,374
50,347
38,444
Nel Receipts I
(Payments)
Transfer Bétween Accounts
12,089
-135
334
135
-1,106
11,317
19,110
Net Movement in Funds
Funds Brought Forward
11,954
354,340
469
34,418
-1,106
1,106
11,317
389,884
19.110
370,754
Funds Carried Forward
10
366,294
34,886
401,181
389,864
11

an
CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABIUTIES
For the Year Ended 31 December 2023
Unrestrlcted Restrfcted Endowment
Funds
Funds
Funds
Total
2023
Total
2022
Funds Reconclllatlon
Bank and Cash at Start of
Year
Net Movement in Funds
354,340
11,954
34,418
469
1.106 389,864 370,754
-1.106
11,317
19,110
Bank and Cash at End of
Year
366,294
34,886
401,181 389,864
Bank and Cash Balance8
Bank Current Accounts
Bank Deposit Accounts
8uilding Society Account etc
Cash in Hand
46,823
36,695
85,000
85,000
269,142 268,015
216
154
401,181 389,864
Other Assets
Fixed Assets
Investments
Gift Aid Receivable on Donations
53,712
8,728
52,295
7,613
62,440
59,641
Llabllltle8
Loans
Approved by the Kirk Session at a m88ting on 91h April 2024 and signed on Its behalf by
Mr Cecil Pollock
Clerk of Session
s Joan Pollock
Clerk of Session
12

an
CUMBER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2023
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the congregation is less than £250,000 the congregation have elected In
accordance with the provisions in The Charities (Accounts and Reports Re8ulations {Northern Ireland)
2015 to prepare its accounts on a receipts and payments basis.
FUND ACCOUNTING
Endowment funds are funds, the capital of which must be retained either permanently or at the
congregation's discretion; the income derived from the endowment is to be used either as restricted or
unrestricted income funds depending upon the purpose for which the endowment was established in
the first place.
Restricted funds comprise lal income from endowments which is to be expended only on the restritrced
purposes intended by the donor and (b) revenue donatlons or grants for a specific congregational
attivity Intended by the donor. Where these funds have unspent balances, interest on their pooled
investment is apportioned to the individual funds on an average balance basis.
Unrestricted funds are income funds which are to be spent on the congre8ation's general purposes.
Designated funds are general funds set aside by the congregation for use in the fvture.
DONATIONS AND LEGACIES
Unrestrlrted
Funds
Restrlcted Endowment
Funds
Funds
Total
2023
Total
2022
Recorded giving
Loose collections
Donations and gifts
Gift Aid
Legacies and bequest
38,596
472
60
6.805
5,693
421
445
1,146
44,289
893
505
7,950
40,611
611
2,090
7,957
45,932
7,705
53,637
51,269
13

Presbyter
an
CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2023
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restrlcted Endowment
Funds
Fund5
Total
2023
Total
2022
Income from charitable activities
Fundraising events
Membership fees
280
280
240
280
240
240
INVESTMENT INCOME
Unrestricted
Funds
Restrlcted Endowment
Funds
Funds
Tota I
2023
Tota I
2022
Investment interest
Bank Interest
6,048
211
692
268
7.008
217
5,378
112
6,259
698
268
7,225
5,490
14

Presbyter
an
CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2023
OTHER INCOME
Unrestricted
Funds
Restrlcted Endowment
Funds
Funds
Total
2023
Total
2022
Insurance claims
Other income
522
522
555
522
522
555
RAISING FUNDS
Unrestrlcted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
FWO envelopes
Fundraising events
462
462
528
462
462
528
CHARITABLE ACTIVITIES
Unrestrlcted
Funds
Restricted
Funds
Endowment
Funds
Total
2023
Total
2022
General Assembly Assessment5
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Donations to Missions and
charities
Governance costs
3,617
496
3,617
496
4,055
525
802
23,084
9,450
35,849
200
1,778
6,570
37,627
8, 144
1,374
40,162
8,349
1,374
49,885
37,916
15

an
CUMBER CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS Icont'd)
31 December 2023
FIXED ASSETS
The congregation owns the Church premises situated at Brackfield, Londonderry and a half share of a
manse at 342 Glenshane Road, Claudy, 8T47 4HP for the minister and the associated fixtures, fittings,
plant and machinery. The premises, contents and church organ have an insurance value of £2,139,026.
INVESTMENT5
The congregation has the following investrnents. Amounts are shown at market valuation.
2023
2022
Permanent endowment funds
53,712
52,295
52,295
52,295
16

an
CUMBER CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNT5 (cont'd)
31 December 2023
10. FUND BALANCES
Fund
Balance
at start
Receipts Payment Surplus / Transfer
(Deficit)
Balance
at end
Unrestricted Funds
General Fund
Investment Fund
21,326
333,014
51,586
1,127
40,624
10,962
1,127
-135
32,152
334,141
354,340
52,715
40,624
12,089
-135
366,293
Restrlcted Funds
Repair Fund
Investment Fund - Repair
Missions & Charities
Presbyterian Women
Sunday School
Bowling Club
10,798
20,000
1,856
1,374
481
11,279
20,000
5,545
486
511
285
5,830
631
443
70
-285
-145
68
215
285
280
2,584
757
135
2,651
822
-150
34,419
8,683
8,349
334
135
34,887
Endowment Funds
Beque5t5
1,106
1,374
-1,106
Total
389,864
60,536
50,347
11,317
401,181
17