St. Saviour's Parish Church
Annual Accounts 2022

ST. SAVIOUR'S PARISH CHURCH
ANNUAL REPORT & FINAIYICIAL STATEMEwfs FOR THE YEAR EI¥DED 31ST
DECEMBER 2022
Contents
Pages
References and administrative details of the Charity
Trustees, Report
Independent Examiners Report to the Trustees
Receipts and Payments Account
Statement of Assets and Liabilities
Notes to the Financial Statements
9-13

ST. SAVIOUR'S PAIUSH CHURCH
References and administrative details
Charity Name:
St. Saviour's Parish Church
Charity Registration Number:
NIC104045
Contact Address:
10 l Drumnasoo Road
Portadown
BT62 4EX
Truslees
Mrs Irene McIldoon
Robert Hobson
Denese Wright
Mrs S Clayton
William Clayton
Meredith Quinn
Mrs K Maginnis
Mrs E Lindsay
Gerry Black
Roger Young
Mrs J Forde
Mrs l Heivitt
Mr P Cloughley
Mr E Reid
Mr M Clayton
Mr Lewis Black
Principal Office-bearers
Clergy:
Church Treasurer:
Income Treasurer:
Church Warden - Clergy:
Church Warden - People:
Church Secretary
Rectors Glebe Warden
Peoples Glebe Warden
Rev. Carlton Baxter
William Clayton
Roger Young
Mr5 D Wright
Mr R Young
Martin Clayton
Meredith Quinn
Mr L Black
Independent Examiner
David Brown
SD Brown & Co.
25-27 Edward Street
Portadown
BT62 3NE
Bankers
Danske Bank
Portadown

St. Saviour's Parish Churcb
Trustees, Annual Report for the year ended 31st December 2022
The Trustees present the annual report and Statements of Receipts and Payments and Assets
and Liabilities for St. Saviours. Parish Church.
Objectives and Activities
The Charitable purpose of the Church of Ireland is in the advancement of religion.
The principal function of St. Saviour's Parish is to support the advancement of the Christian
religion by promoting. through the work of St. Saviour's Parish, the whole mission of the
Church. pastoral, evangelistic. social and ecumenical. Being open to and engaging with
society as a whole and offering support for those needing help are fl￿damental to the
practical delivery of the benefits of Christianity.
As a result of activity in the pursuit of the advancement of the Christian religion, St. Saviour's
Parish has custody of property and of records. materials and artefacts of significance to the
cultural and religious heritage. Maintenance of which is undertaken by the Select Vestry of
St. Saviour's Parish.
Achievements, Perfornance & Public Benefit
The Parish has weekly services on Sunday mornings and evenings comprising of a mix of
Holy Communion, Family ServicelBaptism and Sunday School together with various other
special services during the year e.g. Lent Services, Harvest and Christmas Services. Bible
Fellowship Meetings are held on the l & 3 Friday of each month. Pastoral Care is also
provided.
A range of other activities are also provided by St. Saviour's Parish either by the Church
direct or through various Church organisations e.g. Church Lads Brigade, Church Girls
Brigade, Ignite Youth Group, Mothers Union, Senior Citizens Thursday Friendship Group
and Craft Cl&ss.
St. Saviour's Parish has mitigated any potential harni from the above activities through the
implementation of the Church of Ireland Policy on Safeguarding Trust.
The Parish has given careful consid¢ration to the Charity Commission for Northern Ireland's
guidance on public benefit to ensure that the activities entered into during the year have
helped to achieve both the Parish's objectives and the implementation of public benefit.
Financial Review
The Income into the Parish from various sources was £75,764 (£67,561-2021) with outgoings
of £89,618 (£68,406-2021) giving a deficit of £13,854 (deficit £845 2021). The Bank and
Cash in Hand Balance at 31° December 2022 was £86,003 (£101,857-2021). It is the
Trustee's Policy to hold sufficient reserves to cover unexpected emergencies, to enhance
funds to pay for future maintenance to the Church and grounds and to further the Objectives
and Activities of the Church of Ireland.

St. Saviour's Parish Church
Trustees, Annual Report for the year ended 31st December 2022 (continued)
Going Concern
The Trustees have reviewed the budgets for the year ahead and are satisfied that there are
adequate funds in place to ensure that the Parish can continue its activities and the financial
statements for the year ended 2022 can be signed off as a going concern.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Document and Constitution of the Charity
Chapter III of the Constitution of the Church of Ireland governs Parishes and Parochial
Organisation. The Select Vesty members are the Charity Trustees.
Recruitment and Appointment of Select Vestry (Trustees)
All members of the Church of Ireland who are over the age of18 and are either resident
within the Parish or live elsewhere but have been accustomed members of the congregation
for at least three months, may register as members of the General Vestry of the Parish,
allowing them to attend and vote at meetings of the General Vestry and to stand for election
to the Select Vestry. Meeting of the General Vestry are held at least once a year. The Select
Vestry is elected as part of this General Vestry meeting. The Select Vestry will hold their
positions for a period of one year. Select Vestry members may be re-elected annually and
there is no limit on the number of ternis which may be served.
Pay and remuneration
The Rev. Carlton Baxter receives a stipend, office and locomotory allowances in accordance
with figures approved by the General Synod of the Church of Ireland in 2022.
OrgaJ)is2tional Structure
The Select Vestry is responsible for the day to day management of the Parish. The Select
Vestry comprises a member of the Clergy serving in the Parish, the Church wardens, the
Glebe wardens and generally no more than twelve other members of the General Vestry
elected at the General Vcstry Meeting.
The Select Vestry is chaired by the member of the CleTgy officiating in the Parish. Select
Vestry members are responsible for making decisions on matters of general concern and
importance to the parish including deciding hoiv Parish funds are to be applied. The
Treasurer is responsible for the Current Account and the Building Funds.
The Select Vestry meets at ttmes fixed by the members of the Diocesan Synod. Special
meetings may be convened at any time by the Chairperson or the Church Wardens.

St. Saviour's Parish Church
Trustees, Annual Report for the year ended 315t December 2022 (continued)
Compliance with Public Benefit
The Parish has given careful consideration to the Charity Commission for Northern Ireland's
guidance on public benefit to ensure that the activities entered into during the year have helped
to achieve the Parish's objectives and activities, as well as providing public benefit. As detailed
on page 4 above.
Statement of Trustees, Responsibilities
The Trustees are responsible for preparing the Trustees, Report, the Statement of Receipts and
Payments and Statement of Assets and Liabilities in accordance with applicable law and
regulations.
The law applicable to charities in Northern Ireland with Income of less than £250,000 requires
the Trustees to prepare a Statement of Receipts and Payments and a Statement of Assets and
Liabilities for each financial year.
The Trustees are responsible for keeping accounting records that are sufficient to show and
explain the Parish's transactions and disclose with reasonable accuracy at any time the assets
and liabilities of the Parish. They are also responsible for safeguarding the assets of the Parish
and hence for taking reasonable steps for the prevention and detection of fraud and other
irregularities.
Signed on Behalf of the Truste
Trustee I
Trustee 2
CLpWc>
Date

St. Saviour's Parish Church
Independent Examiners Report to the Trustees of St. Saviour's Parish Church
SL
I report on the accounts of the Trust for the year ended 31 December 2022, which are set out
on pages 7 to 12.
Respective responsibilities of charity trustees and examiner
As the charity's trustees you are responsible for the preparation of the accounts in accordance
with the Charities Act (Northern Ircland) 2008.
It is my responsibility to:
Examine the accounts under section 65 of the Charities Act
Fol low the procedures laid down in the general Directions given by the Commission
under section 65(9)(b) of the Charities Act
State whether particular matters have come to rny attention.
Basis of independent examiner's report
I have examined your charity accounts as required under section 65 of the Charities Act and
my examination ivas carried out in accordance with the general Directions given by the
Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act.
My examination included a review of the accounting records kept by the charity and a
comparison of the accounts presented with those records. It also included consideration of
any unusual items or disclosures in the accounts, and seeking explanations from 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 section 63 of the Charities Act
2. That the accounts do not accord with those accounting records
3. That the accounts do not comply with the accounting requirements of the Charities Act
4. That there is further information needed for a proper understanding of the accounts to be
reached
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters (l) to (4) listed
above and, in connection with following the Directions of the Charity Commission for Northem
Ireland, I have found no matters that require drawing to your attention.
S. D. BROWN F.C.C.A.
CHARTERED CERTIFIED AccouNfANT'
25-27 EDWARD STREET
PORTADOWN
BT62 3NE
DATE: March 2023

St. Saviour's Parish Church
st
Receipts and Payments A¢￿Unt for the year ended 31 December 2022
Unrestrirted Restrlrted
Funds
Funds
Total
Total
2022
2022
2022
2021
Note
Recel
Donations & plate collectlon
Legacies
Collertion forThird Parties
50,736
900
51,636 46,664
2,910
1,391
244
4,537
232
4,537
232
Bank & Deposit Interest
Investment Income
2,224
7,030
9,095
2,224
7,030
9,095
I,oio
75,764 67,561
2,077
6,551
7,068
656
Rental Proceeds
Other Recelpts
Receipts from Parish Organisations
Total Recei
I,oio
1,910
73,854
Pa
ments
Wages and Salaries
Diocesan Costs/Assessment
Church Running Costs
Rectory Running Costs
Collections for Third
Parties/Charitable Donations
Admlnistration Costs
Shop Insurance
Payments from Parish
Organisations
Total Pa
ments
2,950
39,358
13,046
2,909
2,950
2,775
39,358 32,683
29,944 15,855
8,882
13,516
16,898
5,973
4,977
2,632
466
4,977
2,632
466
1,910
1,294
409
409
373
66,338
23,280
89,618 68,406
Excess of Receipts over Payments
for the year before transfers
Transfers
7,516
(300)
(21,370)
(1,700)
{13.8541
{2,0001
18451
Excess of Receipts over Payments
for the year
7,216
123,070)
{15,8541
18451
On Behalf of the Trustees
Trustee I
Trustee 2
Date:

St. Saviour's Parish Church
Statement of Assets and Liabilities as at 315¢ December 2022
Unrestrirted
Funds
2022
Restrirted
Funds
2022
Endowment
Funds
2022
Total
2022
Total
2021
Cash Funds
General Account
Charity Account
Repair Account
Graveyard Account
Craft Class
Bible Study
Thursday Fellowship
Sunday School
Total Cash Funds
60,978
1,854
60,978
1,854
15,203
4,147
2,641
116
56,598
1198
36,964
3,307
2,540
146
590
514
101,857
15,203
4,147
2,641
116
710
354
23.171
710
354
86,003
62A32
Investment Assets
Equity Investments
Other Listed
Investments
Investments in RCB /
CIT Unit Trusts
18860 Units of RB
General Unit Trust Nl
Other unlisted
investments
6 acre5 of Agricultural
land
Commercial Shop-
Woodhouse Street
Total Investment
Assets
77,911
77,911
81,952
75,000
75.000
75,000
200,000
200,000
200,000
275,000
77,911
352,911
356,952
Assets retained for the
Parish's own use
Rectory
575,000
575,000
575,000
Total Assets retained
for the Parish's own
use
575,000
575,000
575,000
Total Assets
171
On Behalf of the Trustees
Trustee I
Trustee 2
Date:

St. Saviour's Parish Church
Notes to the financial statements for the year ended 31st December 2022
Accounting Policies
Set out below are the principal accounting policies which have been adopted in the compilation of
the Receipts and Payments Account and the Statement of Assets and Liabilities
(a) Receipts 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 Liabilities
(i)
Assets retained for the Parish's own use
The assets of the Parish, retained for its own use comprise:_
Church Building and Graveyard
Church Hall
Rectory
Fixtures and Fittings
The Church Building and Graveyard 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 infom)ation
on the cost or valuation 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 Church Hall is in thc Church Grounds and as such is not separable as an asset. As such it
is deemed to be a Heritage asset and no value is ascribed to it in the statement of assets and
liabilities.
The Rectory is recognised at deemed cost being the value placed on it for insurance purposes.
No Depreciation has been provided on the rectory as the current estimated residual value is not
less than its carrying value and the remaining useful life currently exceeds 50 years.
Fixtures and Fittings are deemed to be Heritage assets as defIned by the Charities SORP
(FRS102). These fixtures and fittings are artefacts contained within the Church Building and
their preservation and contribution to culture are ancillary to faith and other purposes.
Heritage assets are not included in the statement of assets and liabilities as inforniation on the
cost or valuation 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.
(li)
Investments
Fixed asset investments comprise 6 acres of agricultufdl land, a commercial shop in
Woodhouse Stree¢ Portadown and investment in RCBICIT Unit Trusts. The 6 acres of
agricultural land has been valued using a market value of £12,5001acre. The commercial shop
has been recognised at deemed cosL being the value place on it for insurance purposes.
Representative Church Body (RCB) investments are initially recorded at cost and are then
subsequently stated at fair value at each year end date.

St. SavEour's Parish Church
Notes to the financial statements for the year ended 31st December 2022 (continued)
2. Reconciliation of Cash Funds
2022
2021
Total Cash Funds at Beginning
of the Year
Receipts for the Year
Payments for the Year
Transfer to RB Unit Trust
Total Cash Funds at end of the year
101,857
75,764
(89,618)_
102,702
67,561
(68,406)
£￿57
3. Movement in Cash Funds
Incomin
Out
oin
At 1.1.22 Resources Resource
Investment
Gain
Loss
Transfer
At31.12.22
il.12.21
Endowment Funds
81.952
77.911
Restricted Funds
Repair Account
Graveyard Account
Craft Class
Bible Study
Thursday Fellowship
Sunday School
900
(22,661)
(210) (2,000)
(169)
(450}
(JO)
(170)
160
15,203
4,147
2,641
116
7lO
354
36,964
3.307
2,540
146
590
514
2,540
146
590
514
720
290
Unrestricted Funds
General Account
Charity Account
56.598
66.021
(61.341)
(300)
750
450
60,978
56,598
(66218)
89.618
Total Cash Funds
101857
101857
oses of Endowment Funds
RCB Investments - These relate to various pernianent endowments that the Church has
received that are invested with the Representative Church Bodv with the income each year
from such investments being paid to the Church for general Church purposes.
oses of Restricted Funds
Repair Account- This is a fund that is used to assist with the upkeep of the Church's
buildings and for the future cost of building works.
Sundry Restricted Funds- These relate to various Testricted funds held for use by Church
Clubs.
10

St. Saviour's Parish Church
Notes to the financial stalements for the year ended 315¢ December 2022 (continued)
4. Collections for Third Parties Receipts
2022
2021
Earl Haig Fund
Easter Appeal
Crosslinks
Bible a month project
Institution Service
Carol Service
Orange Service
Ukraine Appeal
Hospice Collection
Charlenes Project
Mothers Union
Gerry & Willie Fund Raised
183
1.345
53
43
570
50
110
103
220
321
285
1.723
395
36
59
130
295
The above amounts have been included in Receipts for the Year under'collections for Third
Parties" and in Payments for the year under '£ollections for Third Parties"
5. Church Running Costs
2022
2021
Insurance- Church, Hall & Rectory
Water Charges - Hall
Grounds Maintenance Church & Graveyard
Light, Heat & Boiler Service
Church & Halls Repairs
Fire Extinguisher Service
Music Copyright
Fire Alam] Service
Test Lightning Conductor/ New Earth
Pest Management
New Equipment
Graveyard Maintance
Church and Hall Expenses
Sundries
2,458
91
2.400
2,256
6,212
225
512
495
1,686
136
11.739
210
390
2,012
217
2,100
1,659
4,553
508
483
234
136
1,885
580
852
637
15
The above amounts have been included in Payments for the Year under "Church Running Costs"

St. Saviour's Parish Church
6. Rental Proceeds
2022
2021
Land Rental
Woodhouse Street Shop Rental
450
450
6.101
551
The above amounts have been included in Receipts for the Year under "Rental Proceeds"
7. Other Receipts
2022
2021
Internments/Headstones
Kilmore Shared Expenses Re: Rectory
Upkeep & Stationery
Diocesan Grant
Sundries
Use of Church Hall
Breakfast
3,050
1,800
3,626
4,468
150
650
195
1,738
486
The above amounts have been included in Receipts for the Year under Other Receipts"
8. Wages and Salaries
2022
2021
Sexton
Organist
Pulpit Supply
550
2,280
120
1,100
1,635
40
The above amounts have been included in Payments for the Year under "Wages and Salaries"
12

St. Saviour's Parish Church
Collections for Third Partieslcharitsble Donations
2022
2021
MND
Crosslinks
Earl Haig Fund
Ukraine
CMS Ireland
Hospice
Orange Servic¢
Charl¢nes Project
Church Arniy
The Leprosy Mission
SAMS Ireland
RUC GC Association
Marie Currie
300
70
50
1.985
700
395
285
100
500
570
220
200
250
250
700
212
100
The above amounts have been included in Payments for the Year under "Collections for Third
Parties"
13