the prIsh of WHITEHAVEN Parochial Church Council Parish of Whitehaven (Charity Number 1130849) Annual Report and Accounts for the year ending 31 December 2023. Registered Offic&. St Nicholas T*, Lcfvvther Str( Vthitthaven. Cumbria CA28 7DG Parish 0fe". Td VKlhitehaven101946) 599485 www.whitehavenparth.org.uk
Parish of Whitehaven - Annual Report of the Parochial Church Council for the Year Ended 31st December 2023 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 maintenance responsibilities for St James and St Nicholas Church buildings and St. James, Parish Hall and Community Centre. Objectives and activities The PCC seeks in all it does to fulfil the mission and vision statements of the Parish Mission Sialement.. By God's grace, to grow God's Kingdom in Whilehaven Vision Stalement.. To grow disciples of all ages The PCC maintains an overview of both worship. involvement with the Church of England schools within the Parish and the services to the community provided by St Nicholas Centre and St James Parish HalSlCommunity Centre. Achievements and performance 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 to schoolslyoung people Pastoral Care Outreach through St Nicholas Centre Finances Eco ChurchlNet Zero Carbon by 20.30 During the first half of the year, the Parish was in interregnum. We welcomed our new Rector in September. st. Nicholas continues to flourish wilh 'mission' at the heart of its work. The café, staffed by volunteers, is open three days a week offering a wartn welcome. A new community group was started providing an opportunty for people to come together to chat and take part in activities. A parish pantry was set up This has proved a lifeline for many. Home communions were restarted. Several services were held in the local residential homes and pastoral visits to the housebound took pla. Paoe2of J5
A new Toddler Church was started aimed at pre-school children. Members of the Mothers Unions are supporting this new activity- Children from the junior school have been encouraged to get involved in worship through becoming servers or joining a junior choir. Mini Messy sessions are run each term after school in the Infant School. The sessions were well attended. The laity, clergy and foundation governors continue to support the church schools. The schools held a number of joint services during the year which weie well attended by parents and guardians and the junior school joined the committed to rock choir for a Big Sing Christmas Concert. The Christingle Servi was well attended A full programme of social and fund raising events were enjoyed by many. The parish furthered its commitment to Net Zero Carbon by changing lights to LED and replacing the gas cooker in the parish hall. The parish is part of the Central Whitehaven Mission Community. made up of representatives from Anglican, Methodist, United Refomed and Salvation Amy churches. 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 Mothets Union continues to seek opportunities to support families within the community. Church Attendance There are 162 parishioners on the Church Electoral Roll (December 20231. The average weekly attendance at Sunday and mid-week setvices is 68. There are around 130 in the worshiping community. The Mothers, Union branch has a membership of 30. 31 infants and children and 7 adults were baptised. There were 3 marriage services, 22 funeral ServIS and 12 crematorium services during the year. Buildings The church buildings are generally in a good state of repair. During the year, a number of small projects were completed. Whitehaven Town Council continue to provide funding towards the Maintenan of St Nicholas gardens. A working group between the Parish, the Town Council and Cumberland Council manages the expenditure. The Parish is grateful to the Town Council for its contribution. Page3of IS
Financial Review Total receipts for the year were £118,124 arKI are detailed in the financial statements. £129,606 was spent in providing the Christian ministy within the Parish including the contribution to the dI0san parish offer. £21.098 was spent on major repairfimprovement projects. £17 was spent by the Mission Community. The net resutt for the year. was a net decrea in funds of £32.597. The balan carried forward on unrestri funds was £162,242. The balan of £15,527 on designated funds is principalty Maintaird to support the upkeep of St Nicholas Centre and the Parish Hall. Reserves Policy It is the policy of the PCC to maintain adequate reseNes for the ftrture rna1ntenan and upkeep of serVis. Of the unrestricted fijnds, an operating reserve of £60.000 (6 months operating costs) and a £15.000 emergency reserve have bn set aside. The remainder of the unrestricted reserves is available for investment in future improvemant proi=cts and for the outreach of the ministry. The PCC continues to acttvely seek grants to contribute to future major restoration work as well as promoting a programme of fund-raising actNities. Plans for the Future The Mission Action Plan continues to set the direction for +he fu*.ure. Plans indude nurturing those coming along to Toddler church, encouraging our new servers and junior choir members, extending pastoral care ministy, revitalising St Nicholas Coffee Shop and reaching out into the wider comrnunity through hosting ServIS for local organisations. The PCC continues to consider its environmentsl footprint and alms to achieve an Eco Church silver award and is working towards achieving net carbon zero by 2030. Work identtfied in the quinquennial reports will be progressed. Social and fund- raising events are planned that will promote opportunttEs for fellowship. The PCC will embrace the Dioceses God for All refreshed vision. FolLow Daily Care Deeply k B94Cèiy TreadGently Page 4 of IS
Structure, governance and management The method of appointment of PCC members is set out in the Church Repfesentation Rules All church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC. Administrative infomiation 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 St Nicholas Tower, Lowther Street, Vvhitehaven, Cumbria CA28 7DG. The Parochial Church Council (PCC) is a registered charity: application for charitable status was made and granted in July 2009. PCC members who have served from 23rd April 2023 until the date this report was approved Incumbent". Reverend Alison Dobell Appointed 111Th September 2023 Reader: Mrs Anna Jones also Deanery Synod representative Wardens: Mr Richard Last Mr Paul Cox Deanery Synod Representative". Mr David Flilctoft Elected Members.. Mrs Donna Flitcroft Mrs Dorothy Graham Mrs Alison Last Mr James Last Miss Jane Nicolson Mr Alan Webb Lay Chairman Secretary Verger Treasurerlminutes Secretary Approved by the PCC on 18th March 2024 and accepted at the APCM on 21st April 2024 and signed on their behalf by Reverend Alison Dobell (Chair) Signed....... Page5of1S
Parochial Church Council Parish of Whitehaven (Charity Number 1130849) Statement of Financial Activities For the year ending 31 December 2023 Unrestricted Designated Restricted Funds Funds Funds Total 2023 Total 2022 Notes INCOMING RESOURCES Voluntary Receipts Legacies Grants InvestmentslDividends Church Activities Fund Raising Other Income Charitable Giving 2a. 54,615 790 641 58,046 64,497 110,162 20,161 3,101 36.095 4.723 2b. 2¢. 2d. 2,746 6.325 5.781 3.577 432 185 4.050 105 33,205 1.246 2,718 229 9.514 6,659 38.986 5.047 1,687 185 224 1.255 2e. 834 TOTAL INCOMING RESOURCES 73.661 39.396 5.067 118.124 239,573 RESOURCES EXPENDED 6.182 55,000 15.997 310 15.363 21,545 55,000 18,977 310 4,280 28,839 21,098 672 17.308 50.000 11,195 809 4,743 25,020 61,312 836 Payments to Di0Se Salaries Expenses to Clergy Church Aclivilie5 Church Running Costs Major Repairs Charitable Giving Other 3a. 3b. 2,980 4,280 7,923 3.475 3d. 3e. 20,899 3.220 672 17 14.403 TOTAL RESOURCES EXPENDED 102,280 34.021 14.420 150.721 171,223 NET INCOMING RESOURCES BEFORE OTHER RECOGNISED GAINS, LOSSES AND TRANSFERS (28.6191 5,375 (9,353) 132.5971 68.350 Transfers Gains on Investments on revaluation 16.083 (10.1241 15.9591 7,187 7,187 111,9441 NET MOVEMENT IN FUNDS {12,536 14.7491 {8,1251 125.4101 56,406 BALANCES BIFWD 1 JANUARY 174,778 20.276 134.000 329,054 272.648 BALANCES CIFWD 31 DECEMBER 162,242 15.527 125,875 303,644 329,054 Page6 of 15
Parochial Church Council Parish of Whitehaven (Charity Number 1130849) Balance Sheet at 31 December 2023 Unrestricted Designated Restricted Funds Funds Funds Total 2023 Total 2022 Notes FIXED ASSETS Tangible Investments Endowment Funds Tnjst Funds 98,074 98.074 89.641 1,246 90,887 5b. 80074 98,074 CURRENT ASSETS Debtors ITax Recoverable) 1,245 1.003 2,248 2.206 Cash BankJBuilding Society Deposits 180 16,529 180 81,919 129,202 213,549 20 93,336 145,637 241,199 49,543 114.202 164.990 15,847 15,000 30,847 17.712 LIABILITI ES Creditor5 falling due within one year Accmals for utilities and other costs 2.748 2.185 3,046 7.979 3,032 NET CURRENT ASSETSIILIABILITIES) 162.242 15,527 125.875 303,644 329.054 Dislribulable Eamings Prior Year Retained Earnings 112,536) 174,778 {4.749) 20,276 115,3121 43,113 132,597) 238,167 68.350 169.817 162.242 15.527 27.801 205,570 238,167 Undistributable Eamin Share Revaluation 98,074 98.074 90,887 PARISH FUNDS 162.242 15.527 125.875 303,644 329,054 The notes on pages 8 to 14 form part of this account Page7of 15
Parochial Church Council Parish of Whitehaven Summary of Financial Activities for the year ended the 31st December 2023 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 specific 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 maintenance and up keep of St Nicholas Gardens b) St James Communty Centre reserve account This account holds specific funds transferred from St James Community Centre Ltd for the sole purpose of maintaining St James Parish Hall c) Pastoral reserve account The current account 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. d) Othei Legacies rust Funds These funds are restricted under the temis 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-to-day 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 IS
Notes to the financial statements For the year ended 31 December 2023 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 been prepared under the historical cost convention expt for the valuation of investment 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 informal gatherings of church members. la. Fixed Assets Land & BuiSdings Consecrated and benefice property is not included in the accounts in accordan 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 therefore deemed to be fully depreciated. It is not considered an investment property with its primary use for the benefit of the Parish. Therefore, any expenditure is written off when expensed. Fixtures and Fittings Church furnishings are held by the Rector and Church Wardens on special trust for the PCC arid are listed in the Church's inventory. Individual items greater than £1.000 are capitalised where they are to be utilised over a period greater than two years. There is insufficient information prior to 2006 to value the assets,. therefore, 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 infonnation prior to 2006 to value the assets; therefore, these are recoided at nil net book value. 1b. 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 Page9of 15
Investments & Funds The PCC holds a number of funds held for investment purposes, relating to specific activities pertaining to the fund to which they are held. Investments are valued at market value at 31 December. Endowfftent funds are funds, the capital of which must be maintained; only income arising from investment of the endowment may be used either 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 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 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 resources, donations or grants assigned to specified operational activities but which may with agreement of the PCC be assigned to allernative operational activities. Unrestricted fvnds are general funds that can be used for PCC ordinary purposes. Id. Income Planned giving, collections, grants and donations are recognised when reived. Tax refunds are iecognised when the incoming resource 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 fulfil is legal duty on pensions. The organist received fees for services perfonned. No payments were paid to PCC members other than re-imbursement of costs incurred by the Parish Secretary and Treasurer. Paoe Ioof 15
Income Voluntary Receipts Unrestricted 2023 Designated 2022 Restricted 2023 2022 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 34,963 5,234 9,171 40,384 5,279 10,349 6,475 375 415 30 1193 641 762 25 Total 54,615 790 1,223 641 787 2b. Grants Claims for VAT amounting £2,016 were made to the List PlaS of Worship Scheme. £6,300 was received from the National Church Energy Support Fund and a grant of £1,198 was.made by the Diocese of Carlilse Property Fund. 2c. InvestmentslDividends Along with interest on the CCLA account, the other main source of interest is from the endowment investment (note 5a refers). The capital on this account is unavailable to the PCC. Unrestricted 2023 2022 Designated 2023 2022 Restricted 2023 2022 Investment Fund (restricted capital) BanklBuilding SocietylCCLA Account 2,681 2,666 369 105 19 229 47 Totsl 6,325 3.035 105 19 229 47 Page 11 of li
2d. Church Activities Unrestricted 2023 1 2022 Designated 2023 2022 Restricted 2023 2022 General Account Fees to PCC Community Centre- Rent of Hall Community Centre - Se1 charge Publications Other st Nicholas Centre St James Parish Hall 4.255 4,990 1,496 30 1,717 17,549 15,656 17,338 12,050 Total 5,781 6,707 33,205 i 29,388 2e. Charitable Giving £185 was raised for the Special Care Baby Unit, West Cumberland Hospital. During the year the Parish collected directly for charities including, The Children's Society, Christian Aid, and the Bishops Harvest Appeal. These figures are excluded from the accounts. Expenses 3a. Payments to Diocese The PCC agreed a Ministry Offer of £55,000. This was paid in full. Diocesan Fees from occasional services amounted to £6,790. This figure is excluded from the accounts. 3b. Salaries The PCC employed 2 part time staff during the period and has a contract in pla with an organist. 3c. Church Activities Unrestricted 2023 2022 Designated 2023 2022 Restricted 2023 2022 St Nicholas Centre 4,280 4,743 Total 4,280 4,743 Paoe 12 of IS
3d. Church Running Costs Unrestricted 2022 Designated 2023 2022 Restricted 2023 2022 General Account Insurance Building Maintenance Upkeep of servIs Administration Governan Mission Other Costs St Nicholas Centre St James Community Centre Flower Guild St Nicholas Gardens Mission Communi Food Share 6,097 2,199 1.119 3,508 670 2,126 5,180 5.635 1,849 795 670 2,608 2.986 4,052 3,392 4,044 2,847 479 405 17 107 Total 20.899 17,617 7,923 7,296 17 107 3e. Major Repairs Un Restricted 2023 2022 Designated 2023 Restricted 2023 2022 Improvement Projects St James minor projects Memorial Garden St James East End wall repairs St Nicholas minor works Parish Hall minor ro ects 3,220 3,269 2,794 8,340 57,812 3,500 3,475 Total 3,475 3,500 14,403 57,812 Transfers The transfer of £10,000 made in 2022 from the general account reserves to St Nicholas was returned. A transfer of £2,583 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. A transfer of £3,375 was made from St James Community Centre (restricted reserves) to St James Community Centre to cover the cost of major repairs. Paoe 13of 15
Assets 5a. Investmenfs The Carlisle Diocesan Board of Finan holds the following investments on behalf of the PCC ', An endowment in the name of Mr Thomas Lynton Joyce with a valuation of £98,074 as at the 31st Dember 2023. The terms of the endowment permit only for the interest from the investment to be used. These assets have been revalued as at the balance sheet date and tsken to the Revaluation Reserve. 5b. Trust Funds All the minor trust funds were redeemed and the funds used for the improvements to the memorial garden. Analysis of Distributable Reserves Unrestricted 2023 2022 Designated 2023 2022 Restricted 2023 2022 GenerallBonus Saver Accounts 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 Community Centre Pastorallother Mission Community Food Share Haven Saints 29,134 114,202 145.644 8,509 5.871 14,555 4.510 1,147 1,211 15,530 520 25 520 25 1,231 15,000 18.206 2,576 3,468 960 621 960 621 Total 162,242 , 174,778 15,527 20,276 27,801 43,113 14of 15
1Parish 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 2023, which are set out on pages 6 to 14 are in respect of an examination carried out under the Church Accounting Regulalions 2006 ("the Regulations"} and section 154 of the Charities Act 2011 {"the 2011 Act'}. Respective Responsibilities 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 accordan with the terms of Regulation 145. It is my responsibility to.. examine the accounts (under section 154 ofthe 2011 Act}., to follow the prOdureS 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 Examinerfs Report My examination was carried out in accordance with 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 of the accounting records kepl by the PCC and a comparison ofthe accounts presented wrth those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The ProdureS undertaken do not provide all the eviden that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent Examiner's Statement In connection with my examination. no matter has come to my attention.. 111 which gives me reasonable cause to believe that in any material respect the requirements to keep accounling records in accordance with sects'on 154 of the 2011 Act.. and to prepare accounts which accord wth the accounting records and comply with the accounting requirements of the 2011 Act and Regulations have not been met.. or in my opinion, attention should be drawn in order to enable a proper standi of the accounts to be reached. (2} lo whi unde Mr. Ronald Suitor Derwent Management Services (Cumbrial Ltd.. 42, Fisher Street, Workington, CA14 2ER. Date: 3{ 4[i4- Page 15of 15