Parochial Church Council Parish of Whitehaven (Charity Number 1130849) Annual Report and Accounts st for the year ending 31 December 2024. Registered Office: St Nicholas Tower, Lowther Street, Vvhitehaven, Cumbria CA28 7DG Parish Office. Tel Whttehaven {01946) 599485 www.whitehavenparish.org.uk
Parish of Whitehaven - Annual Report of the Parochial Church Council for st the Year Ended 31 December 2024 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 m.Ission and vision statements of the Parish Mi,%,%'ion ,Stalement.' By G()d's grace, to oroH, Gc)Il',s Kiiigdom in Whiteliuiyen Vi.sioii Siutemenl.. To grom, di,sL'iple,s (Jf illl iige.s The PCC maintains an overview of both worship, involvement with the two Church of England schools within the Parish and the services to the community provided by St Nicholas Centre and St James Parish Hall/Community 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 schooSs/young people Pastoral Care Outreach through St Nicholas Centre Finances Eco Church/Net Zero Carbon by 2030 Ministry to families and the elderly and house bound was the focus during 2024. The Toddler Group aimed at pre-school children meets knice a month and is well attended. A number of young people reiVed their first communions, they continue to be involved in worship either as servers or as members of the choir. A new family service held monthly was introduced. It is a great opportunity for our younger church members to get involved in worship. Our Cuppa & Crack group now meets weekly. It provides an opportunity for people to come together to chat and take part in activities. The pastoral team visit those who are unable to attend church services and monthly services are held in the local residential homes. Pe20f1
The laity, clergy and foundation governors continue to support the church scnools. The schools held a number of joint services during the year which were well attended by parents and guaidians. The Christingle service was well attended. St. Nicholas continues to flourish with 'mission' at the heart of its work. The café, staffed by volunteer), is open three days a week offering a warm welcome. A full programme of social and fund-raising events were enjoyed by many. The parish is part of the Central INhitehaven Mission Community, made up of representatives from Anglican, Methodist, United Ref8rmed and Salvation Army churches. During the year a number of events were held and a monthly dementia friendly service was started in St Peters Community Centre. 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 Oryanisations 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. The branch has responded generously to Deanery and Diocesan projects including Lenten Count Your Blessings, Bishop's harvest appeal MU Overseas, AFIA (Away from it All) and the Ukrainian Appeal. Church Attendance There are 162 parishioners on the Church Electoral Roll (December 20241. The average weekly attendance at Sunday and mid-week seNices is 75. There are around 138 in the worshiping community. The Mothers, Union branch has a membership of 29. 22 infants and children and 1 adult were baptised. There were 3 marriage services, 18 funeral services 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 bekneen the Parish, the Town Council and Cumberland Council manages the expenditure. The Parish is grateful to the Town Council for its contribution. Financial Review Total receipts for the year were £115,871 and are detailed in the financial statements. Pa<ye 3 ot- I
£138,023 was spent in providing the Christian ministry within the Parish including the contribution to the diocesan parish offer. £9,561 was spent on major repairlimprovement projects. £1,165 was spent by the Missiori Community. The net result for the year, was a net decrease in funds of £32,878. The balance varried forward on unrestricted funds was £128,303. The balance of £20,412 on designated funds is principally maintained to support the upkeep of St Nicholas Centre and the Parish Fl,all. Reserves Policy It is the policy of the PCC to maintain adequate reserves for the future maintenance and upkeep of seniices. Of the unrestricted funds. an operating reserve of £60,000 (6 months operating 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 The Mission Action Plan continues to set the direction for the future. Plans include continuirig to encourage children and young families to attend church. We will continue with our successful Toddler Group, an encourage more families to come to the family service. A pilot of after school Messy Church is planned for the summer term. We will look for further opportunities to see more children involved with the choir or as servers. We continue to value older members of the parish by visiting people in their own home, leading services in three residential homes and the weekly Cuppa & Crack gathering. Confirmations will take place on Easter Sunday, this will be the first confirmation at St James, for some time. Aside from worship we will look at doing work on our buildings including redecoration of St Nicholas Chapel and putting together a project to make the upstairs part of St James into display area for the many artifacts both from St James and the Miners Colliery. 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 Dioceses God for All refreshed vision. Pa(ie 4 ot" I
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. Administrative information St James and St Nicholas Churchkn?S that form the Parish of Whitehaven are situated in I ,h1tehaVen, Cumbria. The Parish of Vvhitehaven is part of the Diocese of Carlisle within the Church of England. The correspondence address is St Nicholas Tower, Lowther Street, Vhitehaven, Cumbria CA28 7DG. The Parochial Church Council {PCC) is a registered charity,. application for charitable status .'ias made and granted in July 2009. PCC members who have served from 21 sl April 2024 until the date this report was approved Incumbent: Reverend Alison Dobell Reader: Mrs Anna Jones also Deanery Synod representative Wardens.. Mr Richard Last Mr Paul Cox Deanery Synod Representative: Mr David Flitcroft Elected Members.. Mrs Anna Blamire Mrs Donna Flitcroft Mrs Dorothy Graham Mrs Susan Kitchen Mrs Alison Last Miss Jane Nicolson Co-opted Members Mrs Patrica Adair Mr Joe Elder Lay Chairman until 23rd June 2024 Secretary Verger until 16th January 2025 Treasurerlminutes Secretary Approved by the PCC on 17th March 2025 and accepted at the APCM on 27th April 2025 and signed on their behalf by Reverend Alison Dobell (Chair) Signed............. Date....... Page 5 of15
Parochial Church Council Parish of Whitehaven (Charity Number 1130849) Statement of Financial Activities For the year ending 31 December 2024 Unrestricted Designated Restricted Funds Funds Funds Total 2024 Total 2023 Notes INCOMING RESOURCES Voluntary Receipts Legacies Grants InvestmentslDividends Church Activities Fund Raising Other Income Charitable Giving 22. 55.053 2344 60,963 56,046 2b 2c. 2d 500 83 33,272 1,978 1,027 79 1.527 8,457 39,429 4,955 9,514 6,659 38,986 5,047 1,687 185 8,295 6.157 2,915 82 2e. 540 540 TOTAL INCOMING RESOURCES 72,960 39,399 3,512 115,871 118,124 RESOURCES EXPENDED utilities Payments to Diocese Salaries Expenses to Clergy Church Activities Church Running Costs Major Repairs Charitable Giving Other 4,542 61,000 16,086 863 11,447 15,989 61,000 19,236 863 4,586 36,388 9,561 1,126 21,545 55,000 18,977 310 4,280 28,839 21,098 672 3a. 3b. 3,150 3c. 3d. 3e. 4,586 11,831 23,392 3,390 1,126 1.156 6,171 TOTAL RESOURCES EXPENDED 110,399 31,014 7,336 148,749 150.721 NET INCOMING RESOURCES BEFORE OTHER RECOGNISED GAINS, LOSSES AND TRANSFERS 137,439) 8,385 (3,824) (32.878) 132,5971 Transfers Gains on Investments on revalUatn 3,500 (3,500) 2,245 2,245 7,187 NET MOVEMENT IN FUNDS 133,939 4,885 (1,579) 130,633) (25,410) BALANCES BIFWD 1 JANUARY 162,242 15,527 125,875 303,644 329,054 BALANCES CIFWD 31 DECEMBER 128,303 20,412 124,296 273,011 303,644 Page 6 of l.$
Parochial Church Council Parish of Whitehaven (Charity Number 1130849) Balance Sheet at 31 Decembor 2024 Unrestricted Designated Funds Funds Restricted Funds Total 2024 Total 2023 Notes FIXED ASSETS Tangible Investments Endowment Funds Trust Funds 5a. 100.319 100,319 98,074 CURRENT ASSETS Debtors (Tax Recoverable) 100,319 100,319 98,074 1,451 871 2,122 2,248 Cash BanklBuilding Society Deposits 30 20.856 30 47,818 124,508 174,478 2,248 2,248 17,977 109,508 128,936 8,985 15,000 23,985 21,557 213,549 LIABI LITI ES Creditors f811ing due within one year Accruals for utilities and other costs 633 1.145 1,786 7,979 NET CURRENT ASSETSI(LIABILITIES) 128,303 20,412 124,296 273,011 303,644 Distributable Earnings Prior Year Retained Earnings (33,939) 162,242 4.885 15,527 13.8241 {32,8781 205,570 (32,5971 238,167 128,303 20,412 23,977 172,692 205,570 Undistributable Earnin Share Revaluation 100.319 100,319 98,074 PARISH FUNDS 128,303 20,412 124,296 273,011 303,644 The notes on pages 8 to 14 form part of this account Pa(Je7vf15
Parochial Church Council Parish of Whitehaven st Summary of Financial Activities for the year ended the 31 December 2024 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-raisina events, individual or business donations and grants. Funds are restricted to St James Building fabric projects. Additionally, it covers grant funding/donations for the maintenance and up keep of St Nicholas Gardens b) St James Community 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. d) Other Legaciestfrust 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-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. Page8ot"14
Notes to the financtal statements For the year ended 31 December 2024 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 except 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. Fixed Assets Land & Buildings Consecrated and benefice propety is not included in the accounts in accordan with s.96'{2) (a) of the Charities Act 1993. The propety is held by the DBF, as custodian trustee, with the PCC as managing trustees on ecclesiastical trusts. The hall was constructed in excess of 35 years ago and is therefore deemed to be fully depreciated. It is not considered an investment propety 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 and 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 information 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 25 years Fixtures and Fittings 5 years Equipment 3 years Pagi 9ot-is
1c. 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. Endowment 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 terms of the bequest, (b) donations or grants received 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 resources, donations or grants assigned to specified operational activities but which may with agreement 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 resource to which they relate is received. Dividends and interest are accounted for when received. All other income is recognised when it is incurred and is accounted for gross. le. Expenses Grants and donations are accounted for when paid. The diocesan 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 Insuran 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 performed. No payments were paid to PCC members other than re-imbursement of costs incurred by the Parish Secretary and Treasurer. Paoc 10 of15
Income Voluntary Receipts Unrestricted Designated 2024 | 2023 i 2024 T 2023 Restricted 2024 1 2023 i General Account I Planned Freewill offerings I Cash Collections Gift Aid - Tax Refund Other St Nicholas Centre | Flower Guild Friends St James | st Nicholas Gardens Mission Community Training Bell Appeal 29,227 5,805 9,508 10,513 34,963 5,234 1 9,171 5,247 2,101 375 415 641 Total 55,053 54,6151 3,566 790 2,344 641 2b. Grants Claims for VAT amounting £1,027 were made to the List Places of Worship Scheme. A £500 warm hub grant was received from Cumbria Community Foundation. 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. nrestricted 2024 2023 Designated TRestricted 2024 2023 2024 Investment Fund (restricted capital) BanklBuilding SocietylCCLA | 5,573 Account 2,722 2,681 3,644 83 105 79 229 8,295 6,325 83 105 79 229 Paoe 11 oti
2d. Church Activities Unrestricted Designated 2024 2023 Restricted | General Account Fees to PCC I Community Centre - Rent of Hall Community Centre - Service I charge Publications Other St Nicholas Centre St James Parish Hall 1 4,499 4,255 1 1,658 ', 1,4961 30 17,337 17,549 15,935 15.656 Total 6,157 5,781 33,272 33,205 Charitable Giving £540 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 Payments to Diocese The PCC agreed a Ministry Offer of £61,000. This was paid in full. Diocesan Fees from occasional services amounted to £6,753. This figure is excluded from the accounts. 3b. Salaries The PCC employed 2 part time staff during the period and has a contract in place with an organist. 3c. Church Activities Un restricted 2024 2023 Designated 2024 Restricted 2023 St Nicholas Centre 4,586 Totsl 4,586 4,280 Page 12 of I
3d. Church Running Costs Unrestricted Designated 2023 1 2024 2023 Restricted 2024 2023 General Account Insurance Building Maintenance Upkeep of Services l Administration Governance i Mission Other Costs St Nicholas Centre St James Community Centre Flower Guild St Nicholas Gardens Mission Community Food Share 6,883 6,097 3,897 2,199 1,398 1,119 3,341 3,508 670 670 3,339 ' 2,126 3,864 5,180 6,482 4,591 4,052 3,392 758 479 1,156 17 l Total 23,392 20,899 1 11,831 7,923 1,156 17 Major Repairs Un Restricted 2024 2023 Designated Restricted 2023 Improvement Projects St James minor projects Memorial Garden St James East End wall repairs St James windows Parish Hall minor projects 3,390 3,220 3,269 2,794 8,340 6,171 i Total 3,390 3,220 3,475 6,171 14,403 Transfers A transfer of £3,500 was made from St James Community Centre to the general account. Assets 5a. Investments The Carlisle Di0san Board of Finance holds the following investments on behalf of the PCC . An endowment in the name of Mr Thomas Lynton Joyce with a valuation of Pave 1301.15
£100,319 as at the 31st December 2024. 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 aiid taken to the Revaluatiop, R=serve. Analysis of Distributable Reserves Unrestricted 2024 i 2023 Designated f Restricted 2024 1 2023 2024 1 2023 GenerallBonus Saver l Accounts l Deposit 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 Pastorallother Mission Community Food Share Haven Saints 18,795 1 48,040 109,508 1 114,202 10,847 8,509 7.711 5,871 1,854 1,147 4,484 520 7,207 520 25 | 15,000 15,000 | 3,326 3.468 960 621 621 Totsl 128,303 162,242 20,412 i 15,527 ' 23,976 27,801 Pag?e 14 (If I
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 31. December 2024, 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 ("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 accordance with the terms of Regulation 145. It is my responsibility 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 Examiner's 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 Finance Division of the Archbishop's Council. An examinalion includes a review of the accounting records kept by the PCC and a comparison of the accounts presented with 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 procedures undertaken do not provide all the evidence 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.. (1) which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 154 of the 2011 Act.. and to prepare acGount5 which accord with the acGounting 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 order to enable a proper understanding of the aGcounts to be reached. Mr. Ronald Suitor Derwent Management Services {Cumbria) Ltd., 42, Fisher Street, Workington, CA14 2ER. Date: Page IS of15