the p￿rIsh 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 0f￿e". 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
ServI￿S 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 dI0￿san 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 Maintair￿d 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 serVi￿s. Of the unrestricted fijnds, an operating reserve of £60.000 (6 months
operating costs) and a £15.000 emergency reserve have b*n 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 ServI￿S 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 Di0￿Se
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 ex￿pt 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 eX￿sS 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 re￿ived. Tax refunds
are iecognised when the incoming resource 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 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 Pla￿S 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 - Se￿1
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 servI￿s
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 De￿mber 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 prO￿dureS 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 Pro￿dureS 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