The Washington Times, which began publication last spring, yesterday reported a daily circulation of 89,068.

Disclosure of the circulation figures was the first by the management of the Times, a publication of the Unification Church, which was founded by the Rev. Sun Myung Moon.

The Times listed its average daily paid circulation at 85,784 in a statement of ownership, management and circulation filed with the U.S. Postal Service and published in yesterday's edition. The number of subscribers has increased by 3,284 since that statement was prepared last Thursday, however, James R. Whelan, publisher and editor of the Times, said in a front-page story.

In a statement to the Postal Service that is required to obtain a second class mail permit, the Times said it has average single-copy street sales of 56,001 and an average of 29,783 mail subscribers. The paper, which is published Monday through Friday, is not delivered by carriers.

Figures are not yet available that would show how many subscriptions are delivered by mail outside the local circulation area, according to Times spokesman James Gavin. Gavin said the Times' circulation figures will be submitted to the Audit Bureau of Circulation for certification.

Meanwhile, The Washington Post's circulation figures for the six months ending Sept. 30 are in the process of being certified by the ABC, a spokeswoman for The Post said. The last announced circulation figures for The Post were 760,950 daily and 986,024 Sunday, as of March 31, 1982.