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 re￿iVed 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.
P￿￿e20f1

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 revalUat￿n
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 Di0￿san 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