St Saviour's Parish Church. Connor
Recelpts and Payments Account
For the Year Ended 31 December 2023
Unrestrlrted
Fuffids
Z023 Restrfrted
Funds
2022 Total
Funds
2023Tatal Funds
t)onation Plate Collectlon Gift Aid
Rechar
es to Other Church
Grnnt
Other Miscellaneous
rot•lreceipts
57.149
27.510
46,778
23,017
75S
2,576
73,126
27.510
2,021
87.760
2,021
94205
6J45
ments
Pa
menL Locomoto
anist and Relief Minister
Dlocesan Fund
Malntenance and Runnln Costs
Prlntln
Bank Cha
Other Miscellaneous
Totolpa ments
Cle
and Other
47.515
3.535
4,297
10,797
1.521
402
3A
3993
11,791
1803
425
17
es
425
73.967
8111
70,513
Netof recelpts/lpaymentsJ
Transfers between fund5
Cash funds l•$t year
shlunds thls yearend
13205
613
17.OX)I
19.slll
72,131
78￿33
62￿20
75I25
60.IJ)7
6l6XJ
Slgned on Behalf of the Trustees:
Tru
ee
Date
14
Date
Trustee

Si Saviour's Parish Church, Connor
statement of Assets and Liabllltles
as * 31 December 2023
2023
2023 R95trkted
2023 Tclal
Fund5
2022 Total
Calogwkn Dotsllj
F￿d
ash fund
Cwrnnl *c￿l￿nI
D•pxrt •fXXJUnt
11
74
Total Ca$h Funds
YJ,82fj
02,620
CtsrMNtv*￿0
Details
R B G•n•ral LlnNTru•l
c￿ Unm Tru•t
Nl
47
1A72
1.610
On Behalf of the Trustees:
Trustee
Date
Trustee
Date

St Saviour's Parish Church, Connor
Notes to the Flnanclal Statements
For the Year Ended 31 December 2023
l. Accountlng polldes
Set out below are the principal accounting policies which have been adopted in the compilation of
the Receipts and Payment5 Account and the Statement of Assets and Liabilities.
(a) Re¢elpts and Payments Account
All items of income and expenditure included within the Receipts and Payments Account have
been accounted for on a cash receipts basis.
(b) Statement of Assets and Uabllltles
(i) Assets retalnedfvr the Porish's own use
The Trustees have agreed that only assets over £5,000 will be recognised In the Statement of
Assets and Liabilitles under non-current assets,
The assets used by the Parish are not owned by St Saviourfs Church, Connor. The
Representative Church Body are the le8al trustees/owners and hold the title deeds to: St
Saviour's Church; St Saviourfs Graveyard; The Parish Hall; The Rectory and Glebe Lands. All
assets are used and maintained by the Parish.
The Church Buildlngs, Graveyard and Land are deemed to be Heritage Assets as defined by the
Charities SORP (FRS102). These Heritage Assets are not included in the statement of assets
and liabilities, as information on cost or valuation is not available and such information cannot
be obtained at a c05t commensurate with the benefit to the users of the accounts and to the
parish.
The Parish Hall and Rectory have no reliable records re8ardin8 Cost of constructlon or
acquisition. They also reside on Heritage land of the Church.
The most recent insurance value applied to assets (Church Buildin8 and Contents; Church Hall
Buildings and Contents; Store at Church and Buildingof Rertory) utilised by St Saviours's Parish
Church. Connor are £3.159m (31 October 2023), but this lacks sufficient reliability for
disclosure in the Statement of Assets and Liabilities.
io) Investments
Investments in unit trusts are initially recognised at cost and then subsequently stated at fair
value at each year end date.
10

Si Savinur's Parish Church, Connor
Donation. Plate Collection and Glft Ald
The following are the receipts for the year:
2023
2022
Donations and Plate Collection
Bequest
Gift Aid
Total
45,106
11,066
7,422
63,594
38,490
1,000
7,288
46,778
Recharges
The following are the recharge5 for the year:
2023
2022
Salary
Other
25,441
2,069
21,401
1,616
Total
27,510
23,017
The Rev l Magowan recelves a stipend In accordance with figures approved by the General
Synod of the Church of Ireland and their details of office and locomotory allowances. As the
Incurnbent, is responsible for the grouped parishes of St Saviours, Connor and St Patrick's,
Antrim the stipend and office and locomotory allowances are shared equally between both
churches. The running costs associated with livin8 accommodation (Glebe House) are also
shared between both churches.

St Saviour's Parish Church. Connor
Cler8y Payment, Locomotory and Other
The following is a breakdown of costs relating to the Incumbent and payments to the clergv
pension scheme:
2023
2022
Gross
Employers NIC #
Employers Pension
45,429
4,878
3,990
54,297
41,797
3,541
7,153
52,491
Directly From St Patrick's Bank
Account
Paid From St Saviour's Bank Account
13,520) 14,976)
50,777
47,515
Salary costs {excluding pensionl are recharged 50% to St Patrick's, Antrim. St Patrick's pays
directly for half of the pension costs required by the Clergy Defined Contribution Pension
Scheme. See note 3.
Durin8 the year a refund was made for pension contributlons overpaid in prior years.
# Employers, National Insurance contributions are also being discussed with HMRC to
determine if a refund is due.
Organlst and Rellef Mln15ters
The following payments were made during the year:
2023
2022
Organist
Relief Ministers
3,240
250
3,490
3.275
260
3,535
Dlocesan Fund
During the year St Saviour's made contributions to the diocesan fund of £3,993 {2022: £4,297).
This fund is designed to ensure that the cost of 5UStaining the diocese and its mission is shared
proportionally (the stronger parishes contributing more than the weaker).
12

St Saviour's Parish Church, Connor
Running and Maintenance Costs
The following payments were made during the year:
2023
2022
Church
Rectory
Total
13,487
4,137
17,624
7,565
3,232
10,797
Running Costs associated with the rectory are recharged 50% to St Patrick's, Antrlm. See note
Collections for Thlrd Partles
During the year the followin8 collections were undertaken:
2023
2022
Collection at RBP Service- Lord Enniskillen Memorial W & O
Rural Deanery Lenten Servlces- Alzheimer's
Bishop of Connor Collection
278
146
293
293
424
Audltorsllndependent Examlners Costs
A gift voucher for £70 was provided to the independent examlner.
10.
Non-current Assets
Refer to notelb for non-current assets disclosure.
11.
Reconcillation of Cash Funds
2023
2022
Total Cash Funds at l January
Receipts for the Year
Payments for the Year
Totsl Cash Funds at 31 December
62,620
94,205
(81,000)
75,825
60,007
73,126
170,513)
62,620
Transfers have been made between the general account and the restoration account. These
relate to Gift Aid and refunding the costs of repairs. A transfer was also made to the mission
account. The total of these transfers for 2023 was £7,090 (2022: £2,017).
13

St Saviour's Parish Church, Connor
12.
Liabllltles
There are no liabilities recorded, as the accounts have been prepared on a receipts and
payments basis.
13.
Movement In Funds
At l Jan Incomlng
Out8oln8 Transfer At 31 Dec
2023
Resources Resources
2023
Restricted Funds
Restoratlon
Mlssion
71,960
171
72,131
5,850
595
6,445
{5,833)
(1,200)
17,033)
6,444
646
7,090
78,421
212
78,633
Unrestricted Funds
General
(9,511)
(9,511)
87,760
87.760
173,967) 17,090)
{73,967) (7,090)
12,808)
(2,808)
Total Funds
62,620
94,205
(81,000
75,825
Purposes of Restrlrted Funds:
Restoration Fund funds held to carry out repairs and restoration work to church, paths,
buildings as and when required.
Mission Fund - supporting the work of church missions and related charities.
Purposes of General Fund:
These are unrestrlcted fund5, Used for the day-to-day running costs relating to the Parish.
14

St Saviour's Parish Church, Connor
14.
Related Party Transartions
The following are related party tran5attions, which were undertaken during the year:
Name
Nature of relatlonshlp
Nature of transaction
Transactlon
amount l£1
58,434
Rev l Magowan
Trustee
Employment/Running
Costs of Recto
Fees for Service of
Organist
Shared
Costs
Employment/Runnin8
Costs of Rectory
Donation for Printing
and Travel
Ms E Colgan
Trustee
3,240
St Patrlck's
Church, Antrim
Rev l Magowan Is
responsible for thi5
Parish.
Son of a Trustee
27,510
Mrw
Matthews
360
* The Rev l Magowan receives a stipend in accordance with figures approved by the General
Synod of the Church of Ireland and detalls of office and locomotory allowances. Figures
dlsclosed include employers, costs for national insurance and contributions to the Clergy
Defined Contributlon Pension Scheme. As the Incumbent, Is responsible for the grouped
parishes of St Saviourfs, Connor and St Patrick's, Antrim the stipend and office and locomotory
allowances are shared equally between both churches. The running costs associated with living
accommodation (Glebe House) are also shared between both churches. See notes 3, 4 and 7.
A number of Relief Ministers have been paid a fee for providing cover durlng perlods of the
annual leave of the Rev l Magowan during 2022. The value of these are not material and do
not exceed £500 for the year.
Mrs H Magowan is a Trustee and Honorary Treasurer for St Saviours, Connor. Mrs H Magowan
is the wife of the Rev l Ma8owan.
Trustees May be relmbursed for out of pocket expenses In respect of minor costs incurred on
behalf of St Saviour's e.g. Surtday School Books. Apart from the aforementioned no other
trustee or a person related to a trustee had any personal interest in any contract or transaction
entered into by the charity during the year.
15