the p(Lrish of WHITEHAVEN Parochial Church Council Parish of Whitehaven (Charity Number 1130849) (The Parochial Church Council of the Ecclesiasb'cal Parish of Whitehaven. SL James ) Annual Report and Accounts for the year ending 31 December 2025. Registered Offi. St Nicholas Tower. L(AVthw Street Whltehaven, cumb CA28 7DG Parish Offi. Tel hrtehaVeA (01946) 4585( ivwiYarl2urclu]ear)Yxi.riMiiJclitsrclV12.1101
Parish of Whitehaven - Annual Report of the Parochial Church Council for the Year Ended 31" December 2025 Aim and purposes The Parish of Whitehaven's d7afitable object is the promoting in the e(lastiCal parish the whole mission of the Church. The Parish of lthitehaven PCC has respons)ility for ctroperating wrth the incumbent, in promoting in the ecdesiastical parish the whole mission of the Church. pastoral. evangelistic, social and ecumenical. It has rna1ntenan responsibilities for St James and St Nicholas Church buildings and St. James. Parish Hall and Communty Centre. Objectives and activities The PCC seeks in atl it diEs to futfil the mission and vision statern of Parish Mission SthtspHenL- By God's grnce, ¢0 grow God's Kingdom in l%itshaven Lsion Sthten&•nL. To grow disciples of(dl ages The PCC mairrtains an overview of both WQT5hip. involvement with the two Church of England schools within the Parish and the Servi to the cx)mmunty provided by St NIc*IaS Centre and St James Parish Hawcommunity Centre. Achievements and perf0mnCe The PCC has a mission action plan {revieNved in Feb 2023). The mission action plan set the direction for the year fission Actton Plan Outreach to schoolslyoung people Pastoral Care Outreath through St Nicholas Centre Finan Eco Churc1et Zero Cart)on by 2030 Ministry to families and the elderly and house bound continued to be the focus during 2025. A new famity service held monthly was introduced in 224 arKI has gone from strength to strength with 8 regular families attending. Those btinging chFldren for bapt5sm are encouraged to attend. The toddler group finished in the spring due to dwindling numbers. After-school activty sessions were introduwl airrEd at famfiies with primary age children. These developed into Jesus and Me Church which are being held during school holidays. An after school bell ring group was started and has a regular group of children from the junior school attending. Mini Messy Church is run for the infant sch(y)l. P4e2of 16
Our Cuppa & Crack group meets b%eekly. It kYovKJes an opportunty for people to come togettw to chat and take part in activiiies. Tr pastoral team visit those who a unable to attend church services. home communtons are offered arvj monthly rvices are held in the local residential homes. The laity, ckrgy and TlatiOn govemoTS continue to support the church schoob. The schools held a number of joint Servi dUrir the year which were well attended by parents and guardians. The Christingle Servi was VEII atterKled. The PCC started work to address the financial position arnl held a successful stewardship campaign in the auiumn. St. Nicholas continues to flourish wtth 'mission' at the heart of its wotk. The (fe. staffed by volunteers, is open three days a week offering a Yrami welcome. The Parish Hall is used by MultiCura1 Cumbria as a venue whith hokls drop in sessions for refug livirvJ in West Cumbria. A full programme of social and fund-taistng events were enjoyed by many. The parish is part of the Central Whitehaven Mission Community. made up of representatives from Anglican, Methodist. United RefomEd and Salvation Army churches. During the yeara number of events were held. A retreat awayday was organised and was well attended. The monthly dementia friendty Servi held in St Peters Communty Centre continues to be well supported by people from the par. All mission actsvitEs carried out during the year have been done with the bve and support of the great chUh famity we have at SL James and St. Nicholas. Church Oryanisalions The Mothers, Union fiourishes with a INety aThJ vatEd pr(yJramme with guest speakers, meeting monthty in St Nicholas Centre. The fvlothers Union conlinues to seek opportunFbes to support families within the communty. The MU organised a o)mpetÉtson with the infant school to design the front cover of the church magazine. The branch again supported 16 days of activism for Violen against women and the MU Rise Up Campaign. Toiletries were collected donated to the local hostel for womenlchildren flee domestic violen. Eucharist, Remembrance. Advent and Lent servi(Es were hekl throughout the year. Church Attendance There are 126 parishioners on the Church Ele(*oral Roll {Dec8ts 2(r25). The average weekly attendance at Sunday and mid-week Eucharist services is 70, the new family service averages 11 adults and 9 children. There are around 169 in the worshiping community. The Mothers. Union bTanch has a MberShIp of 31. 8 infants and children and 4 adult were baptised. 7 alults wEre confirmed. There were no rnarriage [vices. 16 fvneral services and 5 crematorium services during the year. Page3 of 16
Buildings The church buiklings are generally in a gocxl state of repair. During tt year, a number of small projects were completed including the redecoration of St Nicholas Chapel. Energy audits were carried out on all buikjings. Vvhitehaven Town Council continue to provide fvrKling towards the rnairrtenan of St Nicholas gardens. A wotking group betw&n the Parish. the Town Council arKI Cumberfand Council manages the ex[dIture. Tr Parish is gratefvl to the Town Council for its contnbution. Financial Review Total receipts for the year were £118.593 and are detailed in the financial statements. £140,165 was spent in providing the Christian ministy within the Parish including the contrFbution to the DIOan ministy offer. £8.929 was spent on major pair[UnproveMent projects. £1.140 was spent by the Mission Communty. The net result for the year, was a net decrea in funds of £35.651. The balan trIed fonNaTd on unrestiicted funds vtas £99,078. The balan of£18.928 on designated fijnds is principally mainiained to support the upkeep of St Nicholas Centre and the Parish Hall. Reserves Policy It is the policy of Ihe PCC to maintsin adequate renleS for the futtjre Maintenan and upkeep of services. Of the unTestricted nds. an operating reserve of £60.000 (6 months operating costs) arKI a £15,IX)O emergency reser4e have been set aside. The remainder of the Unrestr1d reserves is available for investment in future UnproveNnt 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 programrne of fun&raising acbvibes. Plans for the Future The Mtssion Action Plan ntinueS to set the direcon for firtU. Plans indude the continuation of eno)uraging children and young families to attend thurch. JAM (Jesus And Me) church is running in each school holiday. and the numbers involved in Family Servi continue to slowty gr(P. We are hoping to partner with Networt( Youth Church in the establishment of an in school choir for both Junior schools in the parish and possibly hosting a weekend evening event ¢Jccasionally for secondary school agj children. The diocese has offered the parish an opportunty to host the life Exhibition" in conjunction with Whitehaven Mission Communty. Our older parishioners are as inportant to us as Cuppa & Crack continues to be well supported and therefore definitely filling a need. And with this clierrtele in mind an early evening Communion Servrce has just been intr(xJUC once a month. Tho* who n't make it Page4 of 16
to church are visite(l at home and offered C(xnmunion. The rest of our worship continues with a slight increase in attendan. There have been a couple of study groups this last year. which would be good to continue. The Gallery Project. to make one of the galleries in church into a knuseum. focusing on the areas mining history. especialty aimed at the sthool aged children, and also showcasing artifacts frc#n the former chuth of Vvhitehaven. This is proied is progressing. The PCC continues to consider its environmentsl footyrint. Quinquennial inspections are due in 2026. Social and nd- raising events are planned that will lebrate the Rectorfs 30 years of ordained ministry and promote opportunities for fellowship. The PCC will ernbra the Dioce forAU refreshed vision. Follow Dolly Care Deeply Speak 0{Y Td Gerttiy Structure, governance and management The methc<l of appointrnent of PCC members is set out in the Churcai Representation Rules.. All church attendees are encouraged to Tegister on the Electoral Roll and stsrKI foi election to the PCC. Administrative inf0mtion St James and St Nicholas Churches that form the Parish of Whitehaven are sltuated 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, Nhitehawi, CumbTH CA28 7DG. The Parochial Church Council (PCC) ts a registergj tharity. appli(2tion for charitable status was made and granted in July 2009. P¥5of16
PCC membefs who have served from 27th April 2025 until the date this report was approved are:_ Incumbent: ReveretKI Alison Dobell Reader. Mrs Anna Jones Wardens: Mr Rithard Last Mr Paul Cox Deanery Synod Representative: MT5 Anna Jones Ele(*ed Members: Mrs Patrica Adair Mrs Anne Bknire Mr Joe Elder Mrs Donna Flitcroft Mrs Dorothy Graham Mrs Susan lfjtchen Miss Jane Nicolson Mr Atan Webb Mrs Charlotte WCKYJ Lay CtrAirman Secretarylsafeguarding Offir unbl June 2025 Treasurerlminutes Se(xetary Approved by the PCC on 16th Marth 2026 and acwited at the APCM on 26th April 2026 and signed on their behalf by Reverend Alison Dobell (Chair) Signed.... Date....... 26 l .tli6 P4e6of16
Parochial Church Council Parish of Whitehaven (Charity Number 1130849) Statement of Financial Activities For the year ending 31 December 2025 Unrestricted Designated Restricted Funds Funds Funds Total 2025 Total 2024 Notes INCOMING RESOURCES Voluntary Receipts Legacies Grants InvestmentslDividends Church Activities Fund Raising Other Income Charitsble Giving 2a. 58,465 1,000 250 6,590 6,012 879 4.590 63,934 1,000 3,290 6,781 37,411 5.993 60.963 2b. 2c. 2d. 3.040 117 31,399 2,291 1,527 8,457 39,429 4,955 74 18 2e. 540 TOTAL INCOMING RESOURCES 76,185 37.726 4,682 118,593 115,871 RESOURCES EXPENDED Utilities Payments to Dioeese Salaries Expenses lo Clergy Church Activities Church Running Costs Major Repairs Charitable Giving Olher 4.252 62.900 17.251 818 180 23,324 9,977 14,229 62,900 20,527 818 5,231 36.795 8,929 805 15.989 61,000 19,236 863 4,586 36,388 9,561 1,126 3b. 3.276 3c. 3d. 5.051 12.951 4,455 520 4.474 620 185 TOTAL RESOURCES EXPENDED 108.910 35,710 5.614 150.234 148,749 NET INCOMING RESOURCES BEFORE OTHER RECOGNISED GASNS, LOSSES AND TRANSFERS 132.725) 2,016 (932) (31.6411 (32,878) Transfers Gains on InvestrYnts on revaluation 3,500 {3.500) 14,0101 14,0101 2.245 NET MOVEMENT IN FUNDS {29.225 11,484) 14,942) (35.6511 (30,633) BALANCES BIFWD 1 JANUARY 128,303 20,412 124.296 273.011 303.644 BALANCES CIFWD 31 DECEMBER 99.078 18.928 119,354 237,360 273,011 P4¢*e7of 16
Parochial Church Council Parish of Whitehaven (Charity Number 1130849) Balance Sheet at 31 December 2025 Unrestricted Designated Funds Funds Restricted Funds Total 2025 Total 2024 Notes FIXED ASSETS Tangible Investments Endowment Funds Trust Funds 96,309 96,309 100,319 96,309 96,309 100.319 CURRENT ASSETS Debtors (Tax Recoverablel 1.640 2,611 2,122 Cash BankJBuilding Society DeF)osiIs 21 19,193 21 43,878 99,753 146.263 30 47,818 124,508 174,478 16.645 84,753 103,038 8,040 15,000 23.045 20.180 LIABILITIES Creditors falling due within one year Accruals for utilities and other costs ReiptS in Advance 1,404 2,556 1.252 2,656 2,556 1,786 NET CURRENT ASSETSI(LIABILITIES) 99,078 18.928 119.354 237,360 273,011 Distributable Eamings Prior Year Retained Earnings {29.2251 128.303 11,4841 20,412 {932) 23,977 (31,6411 172,692 132,8781 205,570 99.078 18,928 23.04S 141.051 172,692 Undistributable Earnin Share Revaluation 96,309 96,309 100,319 PARISH FUNDS 99,078 18,928 119.354 237,360 273.011 The notes on pages 9 to 15 form part of this awount Paoe8of 16
Parochial Church Council Parish of Whitehaven st Summary of Financial Activities for the year ended the 31 December 2025 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. d) Other LegacieslTrust 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-to4ay running of St Nicholas Centre along with maintaining the fabric of the building. b) St James Community Centre general account is used to cover the day-to4ay wnning of St James Parish Hall. c) Flower guild. This account is for floral decorations. Funds are generated by specific memorial donations and olher general donations. Page 9 of 16
Notes to the financial statements For the year ended 31 December 2025 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 acwunting 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. Fixed Assets Land & Buildings Consecrated and benefice propety is not included in the accounts in accordan with s.9612) (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 wnsidered 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 fumishings 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 infomiation prior to 2006 to value the assets,. therefore, these are recorded at nil net book value. Equipment Individual rtems of equipment with a purchase pri of £1,000 or less are written off when acquired. There is insufficient information prior lo 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 ft)Ilowing useful lives. Land & buildings Fixtures and Fittings Equipment 25 years 5 years 3 years Page Ioof 16
Investments & Funds The PCC holds a number of funds held for investment purposes, relating to spectfic 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 tnust 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) incomefftom legacies that may be expended only on those restricted objects provided under the terms of the bequest. (b) donations or grants reiVed 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 balan 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 reived. Tax rendS are recognised when the incoming resour to which they relate is reived. Dividends and interest are accounted for when reived. 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 dI0san ministry offer is accounted for when due. All other expendituie is recognised when it is incurred and is accounted for gross. During the year the PCC employed a parish administrator and cleaner 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 reiVed fees for services perfonned. No payments were paid to PCC members other than re-imbursement of costs incurred by the Parish Secretary and Treasurer. Page 11 of 16
Income Voluntary Receipts Unrestricted 2025 2024 Designated 2025 2024 Restricted 2025 2024 General Account Planned Freewill offerings Cash Collections Gift Aid- Tax Refund Other St Nicholas Centre Flower Guild Friends St James Mission Community 30.954 4,687 9,352 13,472 29,227 5,805 9.508 10.513 2,101 1.465 295 4,550 40 2,344 Totsl 58,465 55,053 879 3,566 4,590 2,344 2b. Grants A £250 grant was received from Carlise DI0Se towards familylchildren work. A grant of £2,300 was received from the Benefact Trust towards the redecoration of St Nicholas Chapel. Claims for VAT amounting £740 were made to the List PlaS of Worship Scheme. 2c. InvestmentslDividends Along with interest on the CCLA account, the other main Sour of interest is from the endowment investment (note 5a refers). The capital on this account is unavailable to the PCC. Unrestricted 2025 2024 Designated 2025 2024 Restricted 2025 2024 Investment Fund (restricted capital) BanklBuilding SocietylCCLA Account 2,788 2,722 3.802 5.573 117 83 74 79 Total 6,590 8,295 117 83 74 79 Page 12of 16
2d. Church Activities Unrestrictsd 2025 2024 Designated 2025 2024 Restricted 2025 2024 General Account Fees to PCC Community Centre- Rent of Hall Community Centre - Service charge Publications Other St Nicholas Centre St James Parish Hall 3,377 4,499 1.685 950 1,658 17,767 13.632 17,337 15,935 Total 6,012 6,157 31,399 33,272 2e. Charitable Giving £184 was raised for the Special Care Baby UnTt, 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 £62,900. This was paid in full. Diocesan Fees from occasional services amounted to £4,003. 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 2025 2024 Designated 2025 2024 Restricted 2025 2024 100 Club Prize Draw St Nicholas Centre 180 5.051 4,586 Total 180 5.051 4,586 Page 13 of 16
3d. Church Running Costs Unrestricted 2025 2024 Designated 2025 2024 Restricted 2025 2024 General Account Insuran Building Maintenan Upkeep of servIs Administration Governance Mission Other Costs St Nicholas Centre St James Community Centre Flower Guild St Nicholas Gardens Mission Communi Food Share 7,150 6,674 855 3,087 670 2,575 2,313 6,883 3,897 1,398 3,341 670 3.339 3.864 4,967 7,197 6,883 3.897 787 1,398 520 1,156 Total 23,324 23,392 12,951 11,831 520 1.156 3e. Major Repairs Un Restricted 2025 2024 Designated 2025 2024 Restricted 2025 2024 Improvement Projects St James minor projects St James windows St Nicholas Chapel redecoration 3.390 4,474 6,171 4,455 Total 3.390 4,455 4,474 6,171 Transfers A transfer of £3,500 was made from St James Community Centre to the general account. Assets 5a. Investments The Carlisle Diocesan Board of Finan holds the following investments on behalf of the PCC . An endowment in the name of Mr Thomas Lynton Joyce with a valuation of £96,309 as at the 31 St December 2025. The terms of the endowment pemiit only for the P4tse 14 of 16
interest from the investment to be used. These assets have been revalued as at the balance sheet date and taken to the Revaluation Reserve. Analysis of Distributsble Reserves Unrestricted 2025 2024 Designated 2025 2024 Restricted 2025 2024 GenerallBonus Saver Accounts De osit Accounts St Nicholas General St James Community Centre Flower Guild Friends of St James St Nicholas Gardens st James Training Bell Appeal St James Community Centre Mission Communty Haven Saints 14,325 18.795 84,753 109,508 12,310 5,256 10,847 7,711 1,362 1,854 4,612 520 25 4,484 520 25 15,000 15,000 2,888 3,326 621 Total 99,078 128.303 18,928 20,412 23,045 23,976 Pe l)of16
1Parish of Whitehaven The Parochial Church Council of the paTh of Whitehaven This report on the accounts of the PCC forthe year ended 31st December 2025. which are set out on pages 6 to 14 are in respect of an examtnation cEd out unthr the Churc[ Accouniing Regulations 2006 fthe Regulatiortsj and seuion 154 (rfthe Charitits Aca 2011 fttE 2011 W. Respective Responsibilities of the PCC and Examiner The members of the PCC. as the dwiws trustees, are reSpOr1 forthe prepathn of the accA)unts. the tems of Regulation 145. It ts my responsibilty to: examine the accounts (under seclion 154 of the 2011 Act)" CommissÈoners (under sertÈon 154 of the 2011 A()" arKI Basis of Independent Examinerfs Report My examination was carried out in accordano with the (*neral Diredions given by the Charity Commission under 154 ofthe to te fLUKI KJ tr£ Church guidanct, ISS by the Finan Dtvision of the Arthbishop's cnl. An examirRtion trdudes a revleu of the accounting recotds kept by the PCC and a comparison of the accounts PTEsented with those coldS. It also includes as trustees conMIng any such matters. The prowlures undertaken do Tt provide all the eviden that woukl be required in an audiL WKI cOnwU I do not exwess an autht opinion on the view Independent Examinerfs Statement In connedton wÈth my examinatÉon, no matter has come to my attentxm: the requirements to keep accourrtÈrNJ reconls in accordan WTlh section 154 of the 2011 Act and accounting requiremerrts of ts 2011 Act and RegUlati(S have not met or Tch. in my opinion. attentscffi should be drdwn in order to enatAe a Fmper (2) to Mr. Ronald Suitor DeThvent Management Services (Cumbria) Ltd.. 41 Fislxr Stree( Workingto A14 P 16of16