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
y￿W.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 ServI￿S 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 reSoUr￿S 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 serVi￿s, 19 funeral services
and 11 crematorium ServI￿S 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 re￿Ipts 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 dI0￿san 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 Di0￿seS God forAII refreshed vision.
Sp_'.IK W£ty Tread G￿tLY
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 De￿mber 2022
Un￿striCted 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[c￿eSe
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 De￿rnber 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 LegacleS￿rust 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 ex￿pt 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 eX￿sS 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 capitali￿d 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 De￿rnber.
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 re￿iVed 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 reSoUr￿s, donations or grants assigned to specified
operational activities but which may with agr￿ment 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 re￿ived. 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 dI0￿san 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 Re￿iptS
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 con￿rt.
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 DI0￿Se
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 servI￿s
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 p￿sented with Ihose records. It also includes
consideration of any unusual items or disclosures in the accounts and seeking explanalions from you
as trustees con￿mIng 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