the p(Lrish of WHITEHAVEN Parochial Church Council Parish of Whitehaven (Charity Number 1130849) Annual Report and Accounts st for the year ending 31 December 2022. Registered Office: St Nicholas Tower, Lowther Street. Whttehaven, Cumbria CA28 7DG Parish Office.. Tel rtehaVen (019461599485 yW.whItehavenparish.Org.uk
Parish of Whitehaven - Annual Report of the Parochial Church Council for st the Year Ended 31 December 2022 Aim and purposes The Parish of Whitehaven's charitable object is the promoting in the ecclesiastical parish the whole mission of the Church. The Parish of Whitehaven PCC has responsibility for co-operating with the incumbent, in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It has Maintenan responsibilities for St James and St Nicholas Church buildings and St. James, Parish Hall and Communty Centre. Objectives and activities The PCC seeks in all it does to fulfil the mission and vision statements of the Parish Mission Siatepnenl.. By God's grace, lo grow God's Kingdom in Whitehaven Vision Sialement.. To grow disciples of all ages The PCC maintains an overview of both worship, involvement with the two Church of England schools within the Parish and the ServIS to the community provided by St Nicholas Centre and St James Parish Halllcommunity Centre. Achievements and perforniance Mission The PCC has a mission action plan (reviewed in Feb 2023). The mission action plan set the direction for the year Mission Action Plan Outreach lo schoolslyoung people Pastoral Care Outreach through St Nicholas Centre Finances Eco ChurchlNet Zero Carbon by 2030 St. Nicholas continues to flourish with 'mission' at the heart of tts work. The café staffed by volunteers is open three days a week offering a warm welcome. Mini Messy sessions are run each term after school in the Infant School. The *ssions were well attended. The laity, clergy and foundation governors continue to support the church schools through worship and providing reSoUrS for prayer stations, experien Christmas and Christingle. The schools held a number of joint services during the year which were well attended by parents and guardians and the junior school joined the commttted to rock choir for a Big Sing Christmas Concert. Page 2 of 15
A full programme of social events were enjoyed by many including a jubilee afternoon tea and fish and chip suppers. The parish is part of the Central Wb.itehaven Mission Community, made up of representatives from Anglican, Methodist, United Reformed and Salvation Army churches. A number ofjoint services were held during the year. All mission activities carried out during the year have been done with the love and support of the great Church family we have at St. James and St. Nicholas. Church Organisations The Mothers, Union flourishes with a lively and varied programme with guest speakers, meeting monthly in St Nicholas Centre. The Mothers Union continues to seek opportunities to support families within the community. Church Attendance There are 165 parishioners on the Church Electoral Roll (December 2022). The average weekly attendance at Sunday and mid-week services is 68. There are around 130 in the worshiping community. The Mothers, Union branch has a membership of 30. 36 infants and children were baptised. There were 7 marriage serVis, 19 funeral services and 11 crematorium ServIS during the year. Buildings The church buildings are generally in a good state of repair. During 2022 WO was carried out to repair and repaint the east end wall ()f Sl James Church. A number of smaller projects were completed. Vvhitehaven Town Council continue to provide funding towards the maintenance of St Nicholas gardens. A working group between the Parish, the Town Council and Copeland Borough Council manages the expenditure. The Parish is grateful to the Town Council for its contribution. Financial Review Total reIpts for the year were £239,566 and are detailed in the financial statements. Included in the receipts figure is a legacy of £110.162 and a total of £20,161 grants for the St James East End repairs project. £109.804 was spent in providing the Christian ministry within the Parish including the contribution to the dI0san parish offer. £61,312 was spent on major repairlimprovement projects. £107 was spent by the Mission Communty. Page 3 of IS
The net result for the year, was a net increase in funds of £68,343. The balan carried forward on unrestricted funds was £174,771. The balan of £20,276 on designated funds is principally maintained to support the upkeep of St Nicholas Centre and the Parish Hall. Reserves Policy It is the policy of the PCC to maintain adequate reserves for the fijture Maintenan and upkeep of services. Of the unrestricted funds. an operating reserve of £60,000 (6 months operaling costs) and a £15,000 emergency reserve have been set aside. The remainder of the unrestricted reserves is available for investment in future 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 activities. Plans for the Future In February 2023, the Parish went into interregnum. Whilst we await the appointment of a new Rector the PCC is committed to maintaining and strengthening the ministry of the church. The Mission Action Plan sets the direction for 2023. Plans include starting a parish pantry to support the needs of families at our two school, restarting home communions as part of our pastoral care ministry. The PCC continues to consider its environmental footprint and aims to achieve an Eco Church silver award and is working towards achieving net carbon zero by 2030. Work identified in the quinquennial reports will be progressed. Social and fund- raising events are planned that will promote opportunities for fellowship. The PCC will embrace the Di0seS God forAII refreshed vision. Sp_'.IK W£ty Tread GtLY Structure. governance and management The method of appointment of PCC members is set out in the Church Representation Rules. All church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC. Page4 of IS
Administrative information St James and St Nicholas Churches that form the Parish of Whitehaven are situated in Whitehaven, Cumbria. The Parish of Whitehaven is part of the Diocese of Carlisle within the Church of England. The correspondence address is Sl Nicholas Tower, Lowther Street, Vvhitehaven, Cumbria CA28 7DG. The Parochial Church Council (PCC) is a registered charty; application for charitable status was made and granted in July 2009. PCC members who have served from 24th April 2022 until the date this report was approved are'.- Incumbent.. Reverend Robert Jackson Resigned 29th January 2023 Reader". Mrs Anna Jones Iso Deanery Synod representative Wardens: Mr Richard Last Mr Paul Cox Deanery Synod Representative.. Mr David Flitcroft Elected Members: Dr. Carrie Stewart Mr Paul Cox Mrs Donna Flitcroft Mrs Dorothy Graham Mrs Alison Last Mr James Last Miss Jane Nicolson Mr Alan Webb Lay Chainnan Secretary Verger Treasurer Approved by the PCC on 20th March 2023 and accepted at the APCM on 23rd April 2023 and signed on their b%half by Mr Richard Last (Lay Chair) and Revd Canon Richard Lee (APCM Chair). Signed..... IA51 03 •a Iu21 Page 5 of 15
Parochial Church Council Parish of Whitehaven (Charity Number 1130849) Statement of Financial Activities For the year ending 31 Dember 2022 UnstriCted Designated Restricted Funds Funds Funds Total 2022 Total 2021 Notes INCOMING RESOURCES Voluntary Receipts Legacies Grants InvestmenlslDividends Church Activities Fund Raising Other Income Charitable Giving 2a. 2b. 2¢. 2d. 2e. 62,487 110,162 1,223 787 64,497 110.162 20,161 3,101 36.095 4,723 63,838 20.161 47 10,690 2,594 15,795 23,420 51,569 345 3.035 6,707 2,024 19 29.388 1,196 1,503 2f. 834 834 TOTAL INCOMING RESOURCES 185.249 31.826 22.498 239,573 168,251 RESOURCES EXPENDED 5,528 50,000 8,396 809 11.780 Payments to D[ceSe Salaries Expenses lo Clergy Church Activities Church Running Costs Major Repairs Charitable Giving Other 17,308 50.000 11,195 809 4,743 25.020 61.312 836 9,268 46,800 13,272 718 2,742 24.941 20,206 345 3b_ 2.799 4,743 7,296 3.500 3d. 3e. 17.617 107 57,812 836 TOTAL RESOURCES EXPENDED 83.186 30.118 57.919 171.223 162.428 NET INCOMING RESOURCES BEFORE OTHER RECOGNISED GAINS, LOSSES AND TRANSFERS 102.063 1.708 (35.421 68.350 5,823 Transfers Gains on Investments on revaluation (28,242) 4.000 24,242 111.9441 111,944) 7,946 NET MOVEMENT IN FUNDS 73.821 5.708 123.123) 56,406 13,769 8ALANCES BIW 1 JANUARY 100.957 14.568 157.123 272.848 258,879 BALANCES CIFWD 31 DECEMBER 174,778 20,276 134.000 329.054 272.648 Page6 of15
Parochial Church Council Parish of Whitehaven {Charity Number 1130849) Balance Sheet at 31 Dernber 2022 Unrestricted Designated Funds Funds Restricted Funds Total 2022 Total 2021 FIXED ASSETS Tangible Investments Endowment Funds Trust Funds 5a. 5b. 89,641 1,246 90,887 89,641 1,246 90.887 101,601 1,230 102,831 CURRENT ASSETS Debtors (Tax Recoverable) 1,215 981 10 2,206 2.508 Cash BankJBuildillg Society Deposits 20 20,765 20 93,336 145,637 241.199 29.468 145,637 176.320 43,103 63,197 100,440 171.002 21,766 43,113 LIABILITIES Creditors falling due within one year Accruals for utilities and other costs 1.542 1.490 3,032 1,185 NET CURRENT ASSETSIILIABIL lES> 174.778 20.276 134,000 329.OS4 272.648 Distributable Eamings Prior Year Retained Earnings 73.821 100,957 5.708 14.568 (11,1791 54.292 68.350 169,817 5,823 163,994 174.778 20.276 43,113 238,167 169.817 Undistribulable Eamin Share Revaluation 90,887 90.867 102,831 PARISH FUNDS 174,778 20,276 134.000 329.054 272,648 The notes on pages 8 to 14 form part of this account Page7 of 15
Parochial Church Council Parish of Whitehaven Summary of Financial Activities for the year ended the 31 $1 December 2022 In addition to the General Account the PCC maintains Restricted and Designated Funds. These contain individual funds that are used for a specific purpose and are listed below. Restricted Funds There are four Restricted Funds, these are as follows: a) Friends of St Jameslst Nicholas Gardens This account covers specific restoration or improvement projects associated with St James Church. Funds are generated through specffic fund-raising events, individual or business donations and grants. Funds are restricted to St James Building fabric projects. Additionally, it covers grant fundingldonations for the Maintenan and up keep of St Nicholas Gardens b) St James Communty Centre reserve account This account holds specific funds transferred from St James Communty Centre Ltd for the sole purpose of maintaining St James Parish Hall c) Pastoral The current accL)unt holds funds on behalf of the Central Whitehaven Mission Community. The funds come from collections and donations from churches which are part of the mission community. These funds are restricted to joint mission community events. The business reserve account holds legacies for use on specific pastoral activities within the Parish of Whitehaven. These funds are restricted under the terms of the legacies. d) Other LegacleSrust Funds These funds are restricted 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-to-day running of St Nicholas Centre along with maintaining the fabric of the building. b) St James Community Centre general account is used to cover the day-to4ay running of St James Parish Hall. c) Flower guild. This account is for floral decorations. Funds are generated by specific memorial donations and other general donations. Page8of 15
Notes to the financial statements For the year ènded 31 December 2022 1. Accounting Policies The financial statements have been prepared in accordan with the Church Accounting Regulations 2006 and the Charities Act 2011. together with applicable accounting standards and the SORP 2015. The financial statements have b&n prepared under the historical cost convention expt for the valuation of invesknent and fixed asset. which are shown at market value. The financial statements include all transactions. assets and liabilities 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 infomial gatherings of church members. 1 a. Fixed Assets Land & Buildings Consecrated and benefi property is not included in the accounts in accordance with s.96 (2) (a) of the Charities Act 1993. The property is held by the DBF, as custodian trustee, with the PCC as managing trustees on ecclesiastical trusts. The hall was constructed in eXsS of 35 years ago and is therefor deemed to be fully depreciated. It is not considered an investment propety with its primary use for the benefit of the Parish. Therefore, any expendrture is written off when expensed. Fixtures and Fittings Church furnishings are held by the Rector and Church Wardens on special trust for the PCC and are listed in the Church's inventory. Individual rtems greater than £1,000 are capitalid where they are to be utilised over a period greater than two years. There is insufficient infomation prior to 2006 to value the assets., Iherefore, these are recorded at nil net book value. Equipment Individual items of equipment with a purchase price of £1,000 or less are written off when acquired. There is insufficient infomiation 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 straight-line basis over the following useful lives. Land & buildings Fixtures and Fittings Equipment 25 years 5 years 3 years Page9ofJ5
1c. Investments & Funds The PCC holds a number of funds held for investment purposes. relating to specrfic activities pertaining to the fund to which they are held. Investments are valued at market value at 31 Dernber. Endowment funds are funds, the capttal of which must be maintained" 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 was established. Restricted funds represent (a) income from legacies that may be expended only on those restricted objects provided under the terms of the bequest, (b) donations or grants reiVed for a specific object or invited by the PCC for a specific object. Any balance remaining unspent at the end of the year must be carried forward as a balance on the fund. The PCC does not usually invest separately for each fund. Where there is no separate investment, interest is apportioned to individual funds on an average balance basis. Designated funds represent incoming reSoUrs, donations or grants assigned to specified operational activities but which may with agrment of the PCC be assigned to alternative operational activities. Unrestricted funds are general funds that can be used for PCC ordinary purposes. 1d. Income Planned giving. collections, grants and donations are recognised when received. Tax refunds are recognised when the incoming resour to which they relate is reived. Dividends and interest are accounted for when received. All other income is recognised when it is incurred and is accounted for gross. Expenses Grants and donations are accounted for when paid. The dI0san parish share is accounted for when due. All other expenditure is recognised when it is incurred and is accounted for gross. During the year the PCC employed a parish administrator. one cleaner and one caretaker all on part time basis. Tax and National Insurance payments due to HMRC were deducted and paid. The PCC is enrolled with NEST to futfil is legal duty on pensions. The organist received fees for services perfomied. No payments were paid to PCC members other than re-imbursement of costs incurred by the Parish Secretary and Treasurer. Page 10 of15
Income Voluntary ReiptS Unrestricted 2022 2021 Designated 2022 2021 Restricted 2022 2021 General Account Planned Freewill offerings Cash Collections Gift Aid- Tax Refund Other St Nicholas Centre Flower Guild Friends St James St Nicholas Gardens Mission Community Training Bell Appeal 40,384 5,279 10,349 6,475 39.916 4,049 11,848 5.829 30 1193 165 370 762 861 500 300 25 Totsl 62.487 61,642 1,223 535 787 1,661 2b. Legacies The PCC received a legacy during the year which had no restrictions as to rf(s use. 2c. Grants The National Churches Trustlwolfson Trust awarded a gTant of £10,000 for the East End Repairs project. Claims for VAT amounting £10,161 were made to the List Places of Worship Scheme. 2d. InvestmentslDividends The main source of interest is from the endowment investment (note 5a refers). The capital on this account is unavailable to the PCC. Unrestricted 2022 2021 Designated 2022 2021 Restricted 2022 2021 Investment Fund (restricted capital) CBF Deposit Fund (restricted capital) BanklBuilding Society Account 2.666 2,578 369 19 47 Total 3.035 2.592 19 47 Pagell of15
2e. Church Activities Unrestricted 2022 2021 Designated 2022 2021 Restrictsd 2022 2021 General Account Fees to PCC Community Centre- Rent of Hall Communty Centre- Servi Gharge Publications Other St Nicholas Centre St James Parish Hall 4.990 3,409 1,717 1,631 17.338 12,050 4.885 5,870 Total 6.707 5.040 29,388 10,755 2f. Charitable Giving £834 was raised for the INhitehaven Food Bank from the Christmas Big Sing conrt. During the year the Parish collected directly for charities including, The Children's Society, Christian Aid, and the Bishops Hap4est Appeal. These figures are excluded from the accounts. Expenses 3a. Payments to DI0Se The PCC agreed a Parish Offer of £50.000. This was paid in full. Diocesan Fees from occasional services amounted to £6.892. This figure is excluded from the accounts. 3b. Salaries The PCC employed 3 part time staff during the period and has a contract in pla with an organist. 3c. Church Activities Unrestricted 2022 2021 Designated 2022 2021 Restricted 2022 2021 St Nicholas Centre 4.743 2,742 Total 4,743 2,742 Page 12 of li
3d. Church Running Costs Unrestricted 2022 2021 Designated 2022 2021 Restricted 2022 2021 General AGGount Insurance Building Maintenan Upkeep of servIs Administration Governance Mission Other Costs St Nicholas Centre St James Community Centre Flower Guild St Nicholas Gardens Mission Communi Food Share 5,635 1,849 795 3,074 670 2,608 2,986 5.436 1.326 1.103 3,387 670 2,114 3,732 4,044 2,847 4,464 1,899 405 238 572 107 Total 17,617 17.768 7,296 6,601 107 572 3e. Major Repairs Un Restricted 2022 2021 Designated 2022 2021 Restricted 2022 2021 Improvement Projects St James minor projects St James AV system St James East End wall repairs St Nicholas minor works 1,978 11.820 57,812 6,408 3.500 Totsl 13.798 3,500 57,,812 6,408 Transfers During the year a transfer of £25.317 was made from the general account to Friends of St James account for the St James East End repairs project. A transfer of £10,000 was made from the general account to St Nicholas reserve account for future deficits. A transfer of £1,375 was made fiom the Pastoral reserve account to the general account in support of overseas mission costs. A transfer of £2,200 was made from the Pastoral account (minor trust funds) to the general account in support of the Parish Offer. A transfer of £3.500 was made from St James Community Centre to the general account and a transfer to £2,500 was made to St James Community Centre reserve account (restricted) Pag¢ 13 of IS
Assets 5a. Investments The Carlisle Diocesan Board of Finan holds the following investments on behalf of the PCC ., An endowment in the name of Mr Thomas Lynton joy with a valuation of £89,641 as at the 3151 Decembef 2022. The terms of the endowment pemrt only for the interest from the investment to be used. These assets have been revalued as at the balan sheet date and taken to the Revaluation ReseNe. 5b. TnJst Funds Trust Fund DBF Trust Fund DBF Trust Fund DBF Trust Fund DBF Trust Fund DBF Trust Fund In favour of: Howson Graves Fund Stock Tfr to Off Cust Charities Rimmer Bequest was War Stock Prev 3 % Brtt Transport Stock Gordon Bequest Church and Churchyard 172 280 262 520 12 Total 1,246 Analysis of Distributable Reserves Unrestricted 2022 2021 Designated 2022 2021 Restricted 2022 2021 GeneraVBonus Saver Accounts De osit Accounts St Nicholas General St James Community Centre Flower Guild Friends of St James St Nicholas Gardens St James Training Bell Appeal St James Memorial Garden Project St James Communty Centre Pastoraliother Mission Community Food Share Haven Saints 29,134 20.509 145,644 80.448 14,555 4,510 4,248 9.898 1,211 422 15,530 520 25 26,829 520 1,231 18,206 15,667 2,576 3,444 960 621 6,145 3,550 960 621 Total 174,778 100,957 20,276 14,568 43,113 54,292 Page 14 of 15
1 Parish of Whitehaven Parochial Church Council Independent Examiner's Report to the Trustees of The Parochial Church Council of the Parish of Whitehaven This report on the accounts of the PCC for the year ended 3151 December 2022, which are set out on pages 6 to 14 are in respect of an examination carried out under the Church Accounting Regulations 2006 ("the Regulations") and section 154 of the Charities Act 2011 lllhe 2011 AcV>. Respective Responslbllitles of the PCC and Examiner The members of the PCC. as the charity's trustees, are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under section 154 of the Charities Act 2011 {the 2011 Act) and that an independent examination is needed in accordance with the terms of Regulation 145. It is my re5FK)nsibility to.. examine the accounts (under section 154 of the 2011 Act)., to follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 154 of the 2011 Act)., and to state whether particular matters have come to my attention_ Basis of Independent Examinef s Report My examination was carried out in accordan wtth the General Directions given by the Charity Commission under section 154 of the Act to be found in the Church guidance, issued by the Finan Division of the Archbishop's Council. An examination includes a review ofthe accounting records kept by the PCC and a comparison of the accounts psented with Ihose records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanalions from you as trustees conmIng any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequentty I do nol express an audit opinion on the view given by the accounts. Independent Examiner's Statement In connection wilh my examination, no matter has come to my attention- {1) which gives me reasonable cause lo believe that in any material respect the requirements to keep accounting records in accordance with section 154 of the 2011 Act.. and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act and Regulations have not been met.. or (2) to which, in my opinion, attention should be drawn in orderto enable a proper underst ding o the acwunts to be reached. Mr. Ronald Suitor Denvent Management Services (Cumbria) Ltd.. 42, Fisher Stree( Workington, CA14 2E Date: Pag¢ 1Sof15