Hundreds of swimmers and supporters will assemble on the Golden Sands Beach at Whitehaven Harbour later this morning.
Last year more than twenty thousand pounds was raised by members of the Golden Sands Polar Bear Club plunged into the icy waters of the North Sea.
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Vigils have been held in the region to mark the 100th anniversary of the battle of the Somme.
Vigils will take place across the region tonight to remember those who fought in the Battle of the Somme 100 years ago.
In our Political Editor's latest blog; the Holyrood recess will be used to look at options for the future with the UK outside the EU.