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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A new charity has been launched in South Cumbria in response to the floods in December 2015. Hope Community will work on long-term issues.
St Aidan's Church in Carlisle has held a special service to mark the end of refurbishment after the December 2015 floods.