the parish of WHITEHAVEN Parochial Church Council Parish of Whitehaven (Charity Number 1130849) Annual Report and Accounts for the year ending 31° December, 2020. Regtstered Offi￿. St Nichola5 Tower, L(Thvlher Strert Idthitehaven. Cumbria CA28 7DG Parish or￿. Tel IMJrtehaven (01￿) 599485 www.whiiehavenp2rish.org.uk Parish of Whitehaven- Annual Report of the Parochial Church Council for the Year Ended 31" December 2020 Aim and purposes The Parish of Whttehaven's charitable object is the promoting in the ecclesiastical parish the whole mission of the Church. The Parish of Whriehaven PCC has responsibilty for cc>-operating with the incumbent, in promoting in the ecclesiastical parish the whole mission of the Church, pastoral. evangelistic. social and ecumenical. It has rna1ntenan￿ responsibilities foT St James and St Nicholas Church buildings and St. James. Comrnunity Centre. Objectives and activities The PCC seeks in all it d￿S to fulfil the mission and vision statements of the Parish Mission Sta*emenL. By God's grac4 ¢0 grow God's Kingdom in Whitehaven Vision stalen￿nI.- To grow disciples ofall ages The PCC maintains an oveNiew of both worship. involvement with the two Church of England schools within the Parish and the services to the communty provided by St Nicholas Centre and St James Communty Centre. Achievements and perforniance Mission In the autumn of 2019. the PCC updated the mission action plan. The 2020 mission action plan set the direction for the year Mission Action Plan 2020 Numerical Growlh Pastoral Care FInan￿S St Nicholas Communty Centre Projects Parish activities were hard hit during 2020 due to the coronavirus pandemic. In line with Govemment and Church of England guidelines services were suspended and our churches closed for part of the year. Setvices resumed at St James in July with social distancing in pla￿ and St James has remained open for private prayer. St Nicholas café had to close as it was unable to comply wtth social distancing requirernents, Aftemoon Tea Church and the mid-week seNice were suspended. St Nicholas reopened for private prayer in De￿Mber. The Communty Centre saw periods of closure during periods of lod(down. Idvhen appropriate. staff were furloughed. Page 2 of 16 In March seNices went online and have continued throughout the year. These online serVi￿S have been appreciated by many who have yet been unable to retum to thurch. Meetings and bible studTes have moved online. The programme of fundraising and social events had to be can￿lled. Messy Church which started in 2016 and was well attended by children from the church schools. The laity, clergy and foundation govemors continue to support the church schools through online worship and providing reSoU￿S for Advert and Christingle. The schools provided prayers and readings for some of the special online servi￿. The Central WhFtehaven Msssion Communty. made up of ￿presentativeS from Anglican, Methodist. United Refomied and Salvation Anny churches has responsibility for the Food Share inrtiative which distributes surplus supermarket fo(KJ to those in need as well as providing fellowship through refreshments and bible readings. This outreach was suspended in March due to the pandemic. Several joint online services were produced to ￿lebrate All Souls, Advert and an outdoor carol Servi￿ was held. Despite the difficulties of the pandemic. much has still hap[￿ned over the course of the year, done with the love and support of the great Church famity we have at St. James and St. Nicholas. Church Organisations The Mothers. Union had to suspend what would have been a lively and varied programme with guest speakets. The Committ￿ has continued to support its member many of vthom have been isolating. The Mothers Union continues to seek opportunities to support families within the communty- Church Attendance There are 168 parishioners on the Church Electoral Roll (December 2020}. With the coronavirus pandemic the average weekly attendan￿ at Sunday and mid-week ServI￿S fell to around 55. Sunday services were streamed, and it is estimated between 40 - 80 people vEwed the services each week. The mid-week Sep41￿ at St Nicholas could not be held due to social distancing. Our worshiping communty rernains strong despite the pandemic and there are around 195 in the worshiping communty. The Mothers. Union branch has a membership of 33. Baptisms and wedding were impacted by the pandemic. Between January and March 6 infants and children were baptised. There were no maniage services. 11 funeral services and 18 crematorium SerVi￿S during the year. Buildings The church buildings are generally in a good state of repaii. There was no major building work carried out in 2020. A number of smaller projects were Ix)mpleted, induding the reordering of the Parish Offi￿. installing an aut(￿W1nding mechanism on the clock at St Nicholas and P4tre 3 of 16 installation of a gantry in the belfry at St James. The Insuran￿ claim to repair the damage to the kitchen and vestry from the vRter ingress at St James in August 2019 was completed. In August 2018 Whitehaven Town Council approved funding from its budget towards the rna1ntenan￿ of the gardens and a working group vrds set up betw&n the Parish. the Town Council and Copeland Borough Council to manage the expenditure. The Parish is grateful to the Council for its contribution. Financial Review Total receipts for the year were £126,938 and are detailed in the financial statements. Included in the re￿ipts figure is a total of £20.578 of coronavirus 9ovemment support grants. £128,950 v￿S spent in providing the Christian ministry within the Patish including the contribution to the dI0￿san parish offer. £9.560 was spent on major repair projects. £1,417 was spent on the rna1ntenan￿ and upkeep of St Nicholas Gardens. The net result for the year. was a net reduction in funds of £12,989. The balan￿ carried forward on unrestricted fijnds was £154.136. The balan￿ of £8,332 on designated funds is principally maintained to support the upkeep of St Nicholas Centre. Reserves Policy It is the policy of the PCC to maintain adequate resetves for the future Maintenan￿ and upkeep of servI￿s. Of the unrestrtcted funds, an operating reserve of £60.000 (6 months operating costs) and a £15,000 emergency reseNe have been set aside. The remainder of the unrestricted reserves is available for investment in fubjre improvement projects and for the outreach of the ministry. The PCC continues to actively seek grants to contribute to future major restoration work as well as promoting a programme of fund-raising acttvities. Plans for the Fuiure The 2020 Mission Action Plans continues to set the direction for 2021. To promote the numerical growth the PCC believes that communty engagement is key and the focus will be on developing projects and activities that promote that Gommunty engagement. Linked with numerical growth the PCC will also focus on reducing the annual deficit by developing opportunities to increase income streams at St Nitholas and the Community Centre and reviewing the costbase. The PCC will embrace the DE0￿SeS God for All refreshed vision. Follow DaÉly Ctsre Detply Li-l* Tread Gently Page 4 of 16 A number of projects are planned wi. Signed.... APQIL 2oLI Page 6 of 16 Parochial Church Council Parish of Whitehaven (Charity Number 1130849) Statement of Financial Activities For the year ending 31 December 2020 UnreStrIrt￿ Destgnated Restricted Total 2020 Total 2019 Funds Funds Funds Note5 INCOMING RESOURCES Voluntsry Receipts Legacies Grants InvestsnentslDividends Church ActivÉties Fund Raising Other Income Charitable Giving 58.871 1.523 3,512 63,9 70,858 2b. 2c. 2d. 9.244 2.9TI 7.410 11.334 20.578 2.988 15,148 503 23,790 25 2.*1 48,008 2,962 7.738 2e. 1.625 25 15,665 933 TOTAL INCOMING RESOURCES 80.61JO 19.240 126,938 126,706 RESOURCES EXPENDED 5.250 8,054 59,300 30,899 750 3.703 27.332 9,560 329 11,131 57,900 33,507 1.830 8.367 29,441 Payments to Diocese Salaries Expenses to Clergy Church Activities Church Running Costs Major Repairs Charitable GNing Other 59,300 24.310 750 3b. 6,589 3,703 5.767 19.888 9,￿0 25 1,677 936 TOTAL RESOURCES EXPENDED 116.637 139,927 148.556 NEf INCOMING RESOURCES BEFORE OTHER RECOGNISED GAINS, LOSSES AND TRANSFERS {36,037 5.789 17,259 112.989) (21,850) Transfers Gains on Investments on revaluation 1.205 (875) (330) 5.724 5.724 13,115 NET MOVEMEKf IN FUNDS (34,832) 4.914 22.653 (7265) (8.7351 BALANCES BIF￿￿ 1 JANUARY 154.136 8,332 103.676 266.144 274.879 BALANCES CIFVbD 31 DECEMBER 119,304 13.246 126.329 258,879 266,144 P￿¢70f76 Parochial Church Council Parish of Whitehaven (Charity Number 1130849) Balan￿ Sheet at 31 December 2020 Unreslricted Designated Restricted Totsl 2020 Total 2019 Funts Funds Funds FIXED ASSETS Tarigible InveslmeTFts Endowment Funds Trust Funds 88.885 6.000 94.885 88,885 6.000 94.885 83.166 5,995 89.161 5b. CURRENT ASSETS Debtots (Tax Recoverable) 1.825 17 1.842 3,546 Cash BanklBuilding Society Deposits 187 58,919 118,188 180.840 17.517 100.440 119.782 14.253 31.427 63.197 100.440 165.479 14253 31 LIABILIMES Creditors falling due within one year Accruals for utilrties and other costs 478 1.007 1.485 3,857 NET CURRENT ASSETSI(LIABILITIESI 119,304 13246 126,329 266,144 Distnbutabl8 Eamings Prior Year Retained Earning5 (34.8321 154.136 4.914 8.332 16.929 14.515 (12.9891 176.983 121,8501 198,833 119.304 13246 31844 163.994 176,983 Undistiibutable Eamin Share Revaluation 94.885 94.885 89,161 PARISH FUNDS 119.304 13246 126.329 258.879 266,144 The notes on pages 8 to 14 form part of this account P4oe 8 of 16 Parochial Church Council Parish of Whitehaven Summary of Financial Activities for the year ended the 31st December 2020 In addition to the General Account the PCC maintsins Restricted and Designated FurKIs. These contain indNidual funds that are used for a speafic putpose and are listed below. Restricted Funds There are four Restricted Funds. the* are as follows: a) Friends of St Jameslst Nicholas Gardens This account covers specific restorab'on or improvement projects associated with St James Church. Funds are generated through spectfic fund-raising events, individual or business donations and grants. Funds are restricted to St James Buikling fabric projects. Additionally. it covers grant fundingldonations for the rna1ntenan￿ and up keep of St Nicholas Gardens b) St James Communty Centre reserve accA>unt This account holds spectfic funds transferred from St James Communty Centre Ltd for the sole purpose of maintaining St James Parish Hall c) Pastoral The current account hokls funds on behalf of the Central Whitehaven Mission Communty. The funds come from collections and donations from churches which are part of the mission community. These funds are restricted to joint mission cotnmunity events. The business reserve account holds legacies for use on specific pastoral activities within the Parish of Whitehaven. These funds are restricted under the tenns of the legacies. d) Other LegacleS￿rust Funds These funds are iestricted under the terms of the legacies. Designated funds There are three Designated Funds. these are as follows" a) The St Nicholas general account is used to cover the day-tIHlay running of St Nicholas Centre along with maintaining the fabric of the building. The St Nicholas shop account is incorporated into the St Nicholas general account. b) St James Community Centre general account is used to cover the day-to-day running of St James Parish Hall. c) Flower guild. This account is for llordl decordtions. Funds are generated by specific memorial donations and other general donations. P4tse 9of 16 Notes to the financial statements For the year ended 31 December 2020 1. Accounting Policies The financial statements have been p￿pared in accordance with the Church Accounting Regulations 2006 and the char￿eS Act 2011. together with applicable accounting standards and the SORP 2015. The financial statements have been prepared under the historical cost conventKin ex￿pt for the valuation of investment and fixed asseL whith are shown at maTket value. The financial statements include all transactions. assets and liabilrties for which the Parochial Church Council (PCC) is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body. nor those that are informal gatherings of church members. la. Fixed Assets Land & Buildings Consecrated and benefi￿ property is not induded in the accounts in accordance wrth s.96 (2) (a) of the Charities Ad 1993. The PCC owns the Communty Centre. The hall was constructed in excess of 35 years ago and is therefore deemed to be fully depreciated. It is not considered an investrnent property with its primary use for the benefft of the Parish. Therefore. any expenditure is written off when expensed. Fixtures and Fittings Church fumishings are held by the Rector and Church Wardens on special trust for the PCC and are listed in the Church's inventory. Individual items greater than £1,000 are capttalised where they are to be utilised over a period greater than years. There is insufficient information ptior to 2006 to value the assets" therefore. these are recorded at nil net book value. Equipment Individual items of equipment with a purchase pri￿ of £1.000 or less are written off when acqUi￿d. There is insufficient infotmation prior to 2006 to value the assets. therefore, these are recorded at nil net book value. 1 b. Depreciation All fixed assets are depreciated on a straight4ine basis over the following useful lives. Land & buildings Fixtures and Ftttings Equipment 25 years 5 years 3 years P￿t 10 of 16 1c. Investments & Funds The PCC holds a number of funds held for investment purposes. relating to specific activittes pertaining to the fund to which Ihey are held. Investments are valued at market value at 31 De￿rnber. Endowment funds are funds. the capital of which must be maintsined., only income arising from investment of the endowment may be used etther as restricted or unrestricted funds depending upon the purpose for which the endowment VRS estsblished. Restricted funds repre*nt (a) income from legacies that may be expended only on those restricted objects provided under the temis of the bequest. {b} donations or grants received for a specific object or invited by the PCC for a specific object. Any balan￿ remaining unspent at the end of the year must be carried forward as a balan￿ on the fund. The PCC does not usually invest separately for eath fund. Wnere there ts no separate investment. interest is apportioned to Individual fvTKls on an average balan￿ basis. De￿'gnated funds repTesent incoming resour￿. donations or grants assigned to specified operational aclivities but which may with agreement of the PCC be asstgned to altematNe operational activibes. Unrestricted funds are general funds that can be used for PCC ordinary purposes. 1d. Income Planned giving. collections, grants and donations are recognised when re￿ived. Tax refunds are reCOgn￿ed when the incoming resour￿ to which they relate is received. Dtvidends and nterest are accounted for when re￿ived. All other income is recognised when tt is incurred and is accounted for gross. le. Expenses Grants and donations are accounted for when paid. The di0￿San parish share is accounted for when due. All other expenditure is recognised when it is incurred and is accounted for gross. At the start of the year the PCC employed a parish administrator, a coffee shop cook, two cleaners and one caretaker all on part time basis. As a result of St Nicholas café closing due to the coronavirus pandetnic the PCC made the decision to make the coff* shop cook and one cleaner redundant Tax and National Insuran￿ payments due to HMRC were deducted and paid. The PCC is enrolled with NEST to fulfil is legal duty on per￿Ions. The organtst re￿iVed fees for services perfonmed. No payments were paid to PCC members otsr than re-imbursement of costs incurred by the Parish Secretary and Treasurer. P4tse 11 of 16 Income 2a. Voluntary Re￿Ipts Unrestricted 2020 2019 Designated 2020 2019 Restricted 2020 2019 General Account Planned Fr&will offerings Cash Collections Gift Aid - Tax Refund Other St Nicholas Centre Flower Guild Friends St James St Nicholas Gardens Mission Community Food Share 43,165 2,271 10.169 3,266 44.765 10.692 3,096 1.328 195 2.739 598 1,185 520 1,524 283 1,064 400 1.032 1.030 Total S8.871 63.995 1.523 3,337 3.512 3,526 2b. Grants The PCC were eligible for grant payments under the Govemments support schemes for during the coronavirus pandemic. The PCC claimed £9,244 under the Coronatvirus Job Retention Scheme and received a business support grant of £10.000 for St Nicholas Centre and £1,334 for St James Parish Hall. 2c. InvestrnentslDividends The main Sour￿ of interest is from the endowment investment {note 5a refe[5). The capital on this account is unavailable to the PCC. Unrestricted 2020 2019 Designated 2020 1 2019 Restricted 2020 2019 Investment Fund (restricted capTrtal) CBF Depostt Fund (restricted capttal) Deposit Account (unrestricted capTtal) BanklBuilding Society Account 2.490 2,417 228 41 259 476 1111 20 Totsl 2.977 2.934 20 Page 12of 16 2d. Church Activitses Unrestricted 2020 2019 Restricted 2020 2019 2020 2019 General Account Fees to PCC Communty Centre - Rent of Hall Communty Centre- Servii charge Publications Other St Nicholas Centre 2,012 2.625 6,259 3.500 2.161 2,742 595 17 1.924 166 7,738 33,417 Total 7,410 14,591 7.738 33,417 Income from church activities was affected by the coronavirus pandemic. PCC fees are lower as there were no weddings and fewer funerals. In October the tnanagement of St James Community Centre reverted bad( to the PCC. Rent and Servi￿ charge relate to the period 1st January to 30th September. There was no revenue from advertising in the Parish magazine. Under the Govemment lockdown measures St Nicholas café shut in March. 2e. Other Income £1,420 was received from Ecdesiastical Insuran￿ under a daim relating to water ingress in August 2019. £205 was received from Copeland Veterans for a faculty applicalion. Upon temiination of the lease agr￿ment for St James Communty Centre accumulated funds were transferred to the PCC. £6,500 was transferred as deS￿nated funds and £15,665 as restricted funds. Charitable Giving A late donatton of £25 from the Christrnas 2019 Tree of Hope was received. During the year the Parish collected directly for charities including. The Children's Society. Chrisb'an Aid, and the Bishops Hatvest Appeal. These figures are exduded from the accounts. Expenses 3a. Payments to DI0￿Se The PCC agreed a Parish Offer of £59.31JO. This was paid in full. Di0￿san Fees from occasional services amounted to £4.664. This figure is exduded from the accounts. Page 13 of 16 3b. Salaries The PCC employed 5 part time staff during the period and has a contract in pla￿ wth an organist. During the year 2 stsff were made redurKlant following the dosure of the café at St Nicholas due to the coronavinjs pandemic. 3c. Church Activities Unrestricted 2020 2019 Designated 2020 2019 Restricted 2020 2019 St Nicholas Centre 3.703 8.367 Totsl 3.703 8,367 The café at St Nicholas was closed in March due to the coronavirus pandemi¢ Church Running Costs Unrestricted 2020 2019 Designated 2020 2019 Restricted 2020 2019 GeneralAccount Insuran Building Maintenan Upkeep of servI￿s Administration Goveman Mission Other Costs St Nicholas Centre St James Cornmunty Centre Flower Guild St Nicholas Gardens Mission Commun Food Share 5.160 4,700 1.215 4.450 670 3,061 1.232 5,080 1,968 4.319 670 1,830 4.671 5.055 587 6.380 125 447 1.417 33 227 993 194 1,545 Totsl 19.888 19.882 5.767 6,827 1,677 2,732 3e. Major Repairs Un Restricted 2020 2019 Designated 2020 2019 Restiicted 2020 2019 Improvement Projects St James minor projects St Nicholas offi St Nicholas minor ro ects 4,420 2.488 2,652 480 1,122 3,842 Total 9.560 1,122 3.842 480 Page 14of16 Transfers During the year a transfer of £1,500 was made from the Pastoral reserve account to the general account in support of overseas mission costs. A transfer of £875 was made from St James Communty Centre to the general accounL A transfer of £1.170 VRS made from general reserves to St Nicholas gardens for repaifs of the path. Assets Investments The Carlisle Diocesan Board of Finan￿ holds the following investments on behalf of the PCC . An endowment in the narne of MT Thomas Lynton JOY￿ with a valuation of £88,885 as at the 31sI December 2020. The terms of the endowment pemiit only for the interest from the investment to be used. These assets have been revalued as at the balance sheet date arKI taken to the Revaluation Reserve. 5b. Trnst Funds Trust Fund In favour of. CDBF Trust Fund St Nicholas Church Rooms DBF Trust Fund Howson Graves Fund DBF Trust Fund Stock Tfr to Off Cust Charlties DBF Trust Fund Rimmer Bequest was War Stock DBF Trust Fund Prev 3 % Brit Transport Stock DBF Trust Fund Gordon Bequest Church arKI Churchyard 4,770 170 276 259 513 12 Totsl 6.000 Analysis of Distributable Reserves Unrestrictsd 2020 2019 Designated 2020 2019 Restricted 2020 2019 GeneraVBonus Saver Accounts De oslt Accounts St Nicholas General St James Community Centre Flower Guild Friends of St James St Nicholas Gardens St James Community Centre Pastoravother Mission Communty Food Share 18,864 35.949 100.440 118,187 6,042 6.914 8.112 290 220 8,102 592 15,665 6,858 319 2,875 3,250 960 4.675 1,759 904 Total 119,304 154,136 q3.246 8,332 31.444 14.515 P4oe 15 of 16 Parish of White1￿en Parochial Church Council The Parochlal Church Council of the Parish of Whitehaven This report on trE accounts of the PCC for the year erKled 31st Decemt*r 2020. which are set out on pages 6 to 14 are in respect of an examination cwried out urKler the Church Accounting Regulations 2006 (Ihe Regulations.) and section 154 of the Chariti8s Ad 2011 fthe 2011 A(f). Respective Responsibilities of the PCC and Examiner The member5 of the PCC, as the charity's trustees, are responsible for the preparation of the a¢counts. The charity's trustees consider that an audit is not required for this year (under section 154 of tt Charities Act 2011 {the 2011 Ad) and that an independent examination is needed in accordan￿ wtth the temis of Regulation 145. It ts my resp)nsibilty to: examine the accounts (under se(Xion 154 of the 2011 Act); to follow the W0￿ureS laid down in the General Diredions gNen by the Charity Commissioners (under seckion 154 of the 2011 Ad)", and to state vhthr particular matt*5 have come to my attention. Basis of Independent Examinerfs Report My examination was carried out in accordance ¥%ilh the General tlirections gNen by the Charity Commission under section 154 of the Act to be fouThJ in the Church guidance. issued by the Finan Oivision of the Archbishop's Council. An examination indudes a review of the accounting records kept by the PCC and a comparison of the accounts preserrted with those records. It also includes consideration of any unusual iiems or disclosures in the accounts and seeking explanations from you as trustees conceming any such matters. The procedures undertaken do not provide all the eviden that would be required in an audiL and ￿rtsequenty I do not express an audTt opinion on the view given by the accounts. Independent Examinerfs Statwnent In ¢onne¢tion wilh my examination, no matter has c¢)me to my attention: (1) which gives me reasonab￿ cause to believe that in any material resrect the requirements to keep accounti￿ rec(Mrls in aCc￿d￿ with section 154 of the 2011 Act and to prepare accounts which accord with the a¢¢ounting recrKts and Comply with the ac¢ourrting requirements of the 2011 Act and Regulations have not been met or (2) to which, in my opinion. attention shoukl be drawn in order to enable a woper und ng of the acrnunts to be reached. Mr. Ronald Su Derwent Management Services (CumbTia} Lt(L. 42, Fisher Street Workingto , CA14 2ER Date: Page 16 of 16