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2022-03-31-accounts

Trustees’ Report and Consolidated Financial Statements For the Year Ended 31 March 2022

CHAMPION ACCOUNTANTS LLP

Statutory Auditors, 2nd Floor, Refuge House, 33-37 Watergate Row, CHESTER, CH1 2LE

Registered Charity No. 1004058 Company No. 02620240

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welcome to our 2022-23 Annual Report

“You do not know how important a children’s hospice is until you need it, until you are thrown into the whirlwind of having a poorly child.”

Paul & Angela, whose son Jude came to Claire House.

www.clairehouse.org

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REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2022

Contents

Our 2021-22 Year

Strategic Report

17 GovernancE Structure and Management of Claire House

19 Trustees Responsibilities in Relation to the Financial Statements

20 Independent Auditors report

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Report of the Trustees

INCLUDING DIRECTOR’S REPORT AND STRATEGIC REPORT FOR THE YEAR ENDED 31 MARCH 2022

The Trustees, who are also the Directors for the purposes of company law, present their report and the consolidated financial statements of the Charity and its subsidiary for the year ended 31 March 2022. These are also prepared to meet the requirements for a Directors’ report and accounts for Companies Act purposes.

The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the annual report and financial statements of the charity.

Chair’s and CEO’s Report

Throughout the pandemic, we challenged ourselves to do as much as we could for the children and families that Claire House exists to support.

In 2021-22, families of seriously and terminally ill children were pushed to their limits, making our support even more vital. Throughout this time, we kept our doors open and transformed our services to reach as many children and families as we possibly could. This year, we cared for 434 children and families.

We focussed on continuing to provide outstanding medical care and emotional support throughout this difficult time. We supported children across our community with 1,280 days and nights of care – which included everything from trips to Chester Zoo to a 24hour gaming marathon.

When children couldn’t come to us, we visited them in hospital and provided around the clock support in their homes.

partnerships with other healthcare providers, local commissioners, additional Covid-related funding from NHS England, and some truly amazing one-off gifts.

By March 2022, despite ongoing economic and global political uncertainty, we were able to focus on the future and once again consider how we develop our services and facilities on the Wirral, in Liverpool, and across our community.

Whilst this year has been tremendously positive from a financial perspective, it has been for unpredictable and unique reasons, relating to several significant one-off donations. The future remains uncertain, however we are confident that we can rise to the challenges and continue to innovate so that we can offer the very best care to those who need us most.

We hope you enjoy reading this report, which demonstrates that even in the toughest of times, Claire House will always be here for the children and families whom we exist to serve.

We continued to offer vital end-of-life care; supporting 108 children and young people, more than ever before.

With mental health a key concern, our Counselling Team continued to be there for families, increasing the number of sessions to 705 and offering support face to face or online, depending on what families wanted.

But we did not do this alone. It was thanks to our supporters, volunteers and dedicated staff that we were able to rise to the challenges and emerge a stronger and more versatile organisation.

Despite many of our fundraising events being cancelled time and time again, and restrictions continuing to impact our shops, our income remained stable. As well as our loyal supporters, we also relied on our strong

Eileen Baildam Chairman of Board of Trustees and Consultant Paediatric and Adolescent Rheumatologist at Alder Hey Children’s Hospital

David Pastor, CEO

www.clairehouse.org

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REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2022

Why Claire House exists and our vision

When your child is dying, you have one chance to get their care absolutely right.

At Claire House we go to extraordinary lengths to help seriously and terminally ill children make the most of the time they have, however long or short that time may be. Claire House provides specialist nursing care to babies, children and young adults, both at the hospice and at home. This includes end of life care, emergency respite, hospital support, day care and a range of groups, in addition to short breaks allowing children with complex health needs to have fun whilst their parents get a welldeserved rest.

In partnership with other healthcare providers, we are leading the way in developing children’s palliative and end-of-life care for the region.

But Claire House is about more than medical care. Our Counselling and Therapy Teams support the whole family, both while a child is living and after they die. Our Specialist Nurses and Butterfly Coordinators work with children and families to try to achieve their ‘bucket lists’, including memory making sessions to help them create cherished keepsakes that last a lifetime.

“We needed professionals to help us through a scary and uncertain time and that’s what Claire House did.”

“Claire House are like family – they make bringing up Oliver easier and calmer. They’re a support network we never knew we needed.”

Amelia, whose son Oliver comes to Claire House

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REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2022

Our plans for the next two years

The additional funds that we have raised over the past few years present us with an incredible opportunity to invest in our future plans, so that we are significantly closer to achieving our vision.

Our priorities include:

Working together with and for children and families

We will continue to deliver excellent, safe services, prioritising those most in need, in line with what we can afford. We will make a difference to even more children and families, by maintaining our capacity and by growing our influence externally.

Embedding transformation

We will continue embracing change, implementing transformation strategies, and maintaining a razor-sharp focus on effectiveness.

Ensuring reaching out is centred around impact

We will research and develop evidence of the impact that our services have on children, families, and society, to support future service development and decision making

Focusing on our future

We will progress the development of our facilities, including the expansion of our site in Liverpool. We will invest in future long-term income generation, ensuring we have sustainable and predictable income to support our future ambitions.

Believing that together we really are stronger

We will ensure Claire House remains a great place to work and a remarkable partner to collaborate with, by continuously demonstrating the culture and values that we aspire to.

www.clairehouse.org

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REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2022

How we helped dying children and their families - IN numbers 108 434 285

families supported at end of life at home, in the hospice, or in hospital

babies, children and young people, and their families, got the care and support they needed (this includes families who are currently receiving care, as well as those who were discharged or died during 2021-22)

995

nights of planned respite delivered at the hospice, increasing now as we recover from Covid

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families used the Butterfly Suite, a cooled room where children can rest after they die

nights of emergency (unplanned) care provided, which includes endof-life care and breaks provided at times of crisis because of a healthcare or social emergency

705 virtual and face to face individual counselling sessions

How we raised our money

How we spent our money

----- Start of picture text -----
other
NHS England £366,753
£670,078
Hospice UK
£471,834
fundraising
£4,142,882
trading income
£3,019,350
legacies
comissioned income £2,259,225
£816,932
----- End of picture text -----

----- Start of picture text -----
play
holistic therapy £73,750 music
£50,228 £13,930
physiotherapy
£129,217
counselling &
family support
£162,713
rapid response
respite in house
services
£2,475,176
£541,107
----- End of picture text -----

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Jude’s story

PARENTS PAUL AND ANGELA SHARE THEIR SON JUDE’S STORY:

“When Jude was born he was adorable but he didn’t move

a lot and we didn’t know why. It took months of testing to be told that Jude had a condition called D-Bifunctional Protein Deficiency. We knew the prognosis was not good and that Jude would need 24-hour care.

Claire House nurses, Laura and Kat, came to visit us in the hospital. They told us about the hospice and took us to have a look around.

You imagine a hospice to be clinical and sad but it isn’t, we fell in love with the place.

At Claire House we knew Jude was getting the best care and they helped us to create so many memories.

They’d organise trips to Chester Zoo and make keepsakes of Jude’s hand and footprints.

Jude’s health took a sudden turn at 15 months old. He passed away at Alder Hey and within hours the Claire House team were there to support us and take us to the Butterfly Suite at the hospice.

All of the hospice staff were so friendly and compassionate. They took away the worry of having to think or organise anything, we could just spend time with Jude.

Claire House was our sanctuary, our happy place, without them there would have been a void.”

www.clairehouse.org

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REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2022

Strategic Report

OUR CARE SERVICES

The services we provide both at the hospice, at home and in the community have a massive impact on seriously and terminally ill children and their families.

The care and support we provide is:

Care service aims and achievements

During 2021-22 more families received end of life care in the hospice and at home than ever before. We were

able to offer planned respite care to families who had not had a break since the onset of the pandemic and respond quickly to requests for unplanned care when families really needed support. Our Family Support team helped with families’ mental health and wellbeing, offering counselling, sibling support and music therapy.

Deaths and end-of-life

The Rapid Response Team of highly skilled nurse specialists provide 24/7 direct support when a child is receiving end of life care. Over the last 12 months we continued to prioritise end of life care and supported an increased number of deaths giving families a choice of where their child died, whether that be at home, in the hospice or in hospital.

This included enabling critically ill babies and children to be transferred out of the neonatal and critical care units to their preferred place of death (hospice or home).

Butterfly suite and bereavement support

When a child dies our Butterfly Team is on hand to support families at the most difficult time of their lives. Families can stay at the hospice whilst their child is in one of our Butterfly Suites, cooled rooms that offer an alternative to a funeral home. The team are specialists in everything from assisting with funeral arrangements, to helping families to decorate the Butterfly Suites with mementos and arranging for family and friends to come to visit. They will also support families who wish for their child to stay at home ahead of their funeral, providing specialist support and equipment.

“Claire House is a sanctuary to me. I am in the place where my child passed, but I am also in the place that loved my child dearly.”

Jessica and Chris, whose son Lennon came to the hospice

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REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2022

Unplanned / emergency respite

Offering help to families when they really needed it became even more important in the pandemic, as they could not call on support from their wider family or community. Unplanned respite could be requested because of a family crisis, due to a healthcare or social emergency.

“When you have kids with additional needs it’s not like anyone can have them. But when I phoned Claire House, they said give us a minute, then they phoned back and said they’d come and collect Eva. She stayed for eight days.”

Family support and counselling

Mental health and wellbeing have become even more important during the pandemic. The Family Support team of counsellors (staff and volunteers), a music therapist, a therapeutic sibling support worker and complementary therapists, have played an increasingly important role, providing a range of support for children, young people and the whole family. This has been a blend of online and face to face individual and group support and sessions. Themed weekends for the young adults at the hospice and sibling activities have also started up again.

Jenny, whose daughter Eva, stayed for emergency respite when other family members were in hospital.

Caitlin’s story

SIBLING SUPPORT IS AN IMPORTANT PART OF WHAT CLAIRE HOUSE DOES. BROTHERS AND SISTERS ARE INVITED TO PLANNED ACTIVITIES, TRIPS AND RESIDENTIAL BREAKS. HERE, CAITLIN DESCRIBES WHAT IT MEANS TO HER.

Caitlin’s family was cared for by Claire House after her brother died. “The sibling events have helped me, as sometimes I don’t want to speak to adults about how I’m feeling, so having people there my own age who understand me is good. “I really want to thank Claire House from the bottom of my heart, if it wasn’t for them, I wouldn’t be the person I am today and I wouldn’t have the friends I have today.”

Alex, Therapeutic support worker at Claire House

“For the siblings life can be hard. Sometimes they can feel a bit neglected as Mum and Dad’s attention is focused on their poorly brother or sister.

I think the best thing we can do is let them know that they are not alone and that there is support out there.”

www.clairehouse.org

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REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2022

Statutory funding

We have had our most successful year ever in statutory funding. These relationships are very important as they provide sustainable funding and greater opportunities for collaboration.

Key achievements have included Liverpool Clinical Commissioning Group (CCG) making our perinatal project funding permanent and increasing it from £54k to £86k, as well as agreeing our first contract with Warrington CCG.

We now have commissioning relationships with every CCG in our catchment area, which is important as we move to the new Integrated Care System from July 2022.

The opportunity to influence continues to be important, with our Director of Clinical Services chairing the Cheshire and Merseyside Children’s Palliative Care Network and playing a lead role in the development and implementation of the National Palliative and End of Life Care Strategy.

Feedback on our services, including details of our latest CQC report

In 2019 we were proud to be rated as ‘Outstanding’ by the Care Quality Commission (CQC). According to the report, parents of children who used Claire House services said: “It’s a fantastic place. My daughter loves it there. The staff are excellent,” and “The aftercare has been superb”.

We have had two virtual CQC reviews focussing on infection control and service provision across the pandemic period, with positive feedback and no concerns raised and our CQC ‘Outstanding’ remains in place. In 2021-22 we had no formal complaints from service users.

Read the report here: www.cqc.org.uk/location/1-116772470

OUR ESTATES AND FACILITIES

Development of Claire House estates and facilities remains an important part of our strategic priorities, as we strive to be there for every child and family who needs us. The major development of our Liverpool site was postponed as we navigated Covid-19 and evaluated the impact of the pandemic on our families, services and finances. However, with thanks to Trusts and Foundations, we continued to make improvements to our facilities.

complementary therapies.

The current improvement schedule for the Liverpool site will see the completion of a glazed atrium that will provide a multi-purpose space for children and young people; the creation of two new complementary therapy suites; and a series of improvements to the flow of the building that will provide more dignity and privacy to families,

separating bereavement services, children’s day-care, and administration areas.

Despite the logistical challenges caused by Covid-19, and events around the globe, in the past year we have achieved a great deal: we have refurbished the parents’ bedrooms at our Wirral hospice and are continuing to work through a variety of improvements at our Liverpool site, where we currently offer day-care, counselling, and

As this financial year closes, after effective navigation through the Covid-19 crisis, we find ourselves in an even greater position to push forward with our dream of building a second hospice on our site in Liverpool and aim to progress the planning process throughout 2023.

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REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2022

OUR FUNDRAISING

When times have been tough, our extraordinary supporters have amazed us with their unfaltering support. We are eternally grateful to all those who continued to raise money for us during these very challenging years. In 2021-22 we raised £6.4 million compared to £3.4 million last year.

Key highlights

Whilst Covid-19 restrictions continued to have an impact, all of our planned activities went ahead, including a full Christmas events programme. Our lottery is still growing and we met our target to reach 28,000 entries by March 2022.

Some of our fundraisers have also been supported by Claire House. Here is Louis’s story:

LEGGING IT FOR LILY

Louis, age 11, ran a marathon over seven days in memory of his younger sister Lily who was cared for by the hospice before she sadly passed away.

“I wanted to raise money for Claire House because they looked after my little sister Lily, keeping her safe and happy. I could then go out with Mum, Dad and Betsy sometimes, and we knew Lily was being taken care of,” said Louis.

Louis started the marathon on Lily’s birthday and covered the 26.2 miles across the week raising over £2,000 for the hospice.

Gifts in Wills

We are very grateful to those who left us a gift in their Will, meaning that their support continues making a difference long after they are gone. These gifts enable Claire House to care for more children right now, and to plan with more certainty for the care of children and families of the future.

Trusts and foundations

A special thank you to the 64 Trust, who have pledged to donate £1 million to Claire House over the next two years. This generous donation supports us to further develop our second site in Liverpool, make improvements at the Wirral hospice and fund some of our core services. We are grateful for this transformational gift, which helped us to feel secure during the uncertainty of the pandemic and is importantly allowing us to look to the future. We remain hugely grateful to BBC Children in Need, who continue to support both our Play Service and Sibling Events Programme. Their loyal support over the years has positively impacted on hundreds of children and young people, helping them to smile through extremely difficult circumstances.

Thanks again to the Dorothy Hall Estate for another kind contribution, enabling us to purchase a muchneeded specialist bed. This is ensuring that children and young people are safe and comfortable during their stay at the hospice.

We continue to be grateful to all the Trusts and Foundations who have supported us during the pandemic when other fundraising disciplines have been disrupted.

Corporate supporters

After our fourth year in partnership with M&S Bank, they have raised an amazing £138,569 for Claire House. This is thanks to the energy and commitment of the staff, who have taken part in a series of events from golf days to butterfly bakes and even a skydive.

We have been the house charity for Mowgli Street Food on Water Street in Liverpool since December 2016. The partnership has raised £216,076 to date and Mowgli are now planning the Dog Fest 2022, as well as supporting us with £1 on the Bill and other fundraising activities with staff.

Our approach to fundraising

We know that if we’re able to raise more money, we can help more children. To achieve this, we continually focus on giving our supporters a fantastic experience, in the hope that they will continue to support Claire House for the long-term.

www.clairehouse.org

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REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2022

Our fundraising standards

Donors to Claire House can be assured that we comply with the regulatory standards for fundraising. We are registered with the Fundraising Regulator and committed to the Fundraising Promise and adherence to the Code of Fundraising Practice. We require any third parties to also be signed up to the code.

Our in-house fundraising team use professional fundraisers to help us deliver certain fundraising initiatives, such as lottery and regular giving recruitment. This involves face-to-face recruitment in venues and on a door-to-door basis. We also sometimes use telephone fundraising agencies. They are used for lottery recruitment campaigns and regular giving recruitment and enhanced loyalty campaigns.

We view every third party as an extension of our inhouse team and we provide inductions for all new staff. We also invite them into the hospice annually to keep up

to date with our work. We have safeguards in place when working with suppliers so that we protect our supporters and the reputation of our charity.

We log all communications on our fundraising customer relationship management system and have clear supporter journeys which means no supporter is subjected to persistent approaches. We are also signed up to the Fundraising Preference Service to enable individuals to opt out from receiving fundraising communications from us.

Helping supporters and addressing complaints

We are passionate about improving and we value feedback on how our supporters think we can do this. Our website outlines our complaints policy and clearly explains how an individual can complain. We received no supporter complaints in 2021-22 (as with the previous year).

RETAIL

After the restructure of our Retail department in 2020-21, and the closure of our Donation Centre in August 2021, we were delighted to see a strong performance from all 17 of our shops. The team surpassed their budgets, exceeding all expectations, finishing the year with a contribution of £320,041, which is a real achievement after a very tough couple of years.

Whilst sickness and recruitment remain issues within the charity retail sector, we are taking steps to ensure the wellbeing of the team and to update our processes to make the working environment in our shops more enjoyable and efficient. There is a definite sense of positivity in the shops and the results reflect this. We are also looking for locations to open new shops in the future.

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REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2022

Staff, Volunteers and Infrastructure

Although Claire House is the name given to our buildings and facilities, it is our dedicated staff and volunteers who ensure we provide outstanding care to so many children and their families.

Staff health and wellbeing continues to be high on the agenda. We take a holistic approach - mental, physical, social and financial, and recognise the benefits to both our employees and Claire House. During 2021-22 we continued to help staff work safely and efficiently from home, whilst providing a Covid-safe environment at our sites for those who needed to come in to work.

We benchmarked every role in the organisation to ensure we were offering competitive salaries. The

subsequent pay rises represent a significant investment for the charity, but one we believe is crucial to recruit and retain the best people.

We have welcomed volunteers back and are grateful to have retained 88% of those who were in roles before the pandemic (discounting the 145 volunteers who sadly left us due to the closure of our shops and Distribution Centre). By carefully integrating volunteers back into the organisation, increasing the remote roles we offer and pioneering some new roles in the hospice, we now feel we have a good foundation of highly engaged volunteers for the future.

Equality and diversity

To reach every child and young person who needs us we need to reduce barriers and reach out into different communities. The Equality and Diversity group was set up in 2021 to raise awareness, help inform staff and build our contacts within more diverse communities.

Highlights include building relationships with the Deen Islamic Centre in Birkenhead and the League of Jewish Women, as well as training care staff on different cultural beliefs around end of life.

Volunteer story

Doug and Debbie’s grandson Ewan was supported by Claire House, now they volunteer in the hospice gardens:

“Volunteering has helped us cope with the grief in some way. It helps a little bit with giving back the goodness that they gave us. Just putting a smile on a child or parent’s face makes our day,” said Doug.

“It’s like one big family and it’s given us a new lease of life. We are always having a laugh with the hospice staff and other volunteers. We’ve made so many friends and it brings us so much enjoyment,” said Debbie.

www.clairehouse.org

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REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2022

Financial review

As the country returns to normal after the pandemic, we now see more uncertainty around the cost of living and the war in Ukraine. The hospice has received fantastic support and the Care team continue to deliver its vital services throughout the year. Overall, Claire House spent £4.7m (2020-21: £4.8m) on care for dying children and other service-related activities.

The Fundraising Team generated a total income during this period of £6.4m (2020-21: £3.4m), inclusive of legacy income which increased by £1m compared to last year, and corporate donations which increased by approximately £2m. This is largely due to one-off donations.

Claire House Shops were restructured in response to the fall in income last year after many shops needed to close due to Covid 19. The retail income is exceeding pre-covid levels and made a contribution of £320,041 compared to a deficit of £1m in 2020-21.

Claire House maintained its strong relationships with public healthcare commissioners, who invested in services which provided both a cost saving to the NHS and better outcomes for the child and the family. The total value of Clinical Commissioning Group funding in 2021-22 was £796,005 (2020-21: £759,464).

From 1st July 2022 the Clinical Commissioning Groups will become Integrated Care Services and the way funding is managed and distributed will change. The Integrated Care Services will see nine Clinical Commissioning Groups become one funding body in the area in which Claire House provides services. We are not anticipating any changes to the levels of current funding.

Reserves Policy

The Trustees have established the level of reserves that the charity ought to have as £3.4m after a detailed analysis of the financial risks to which it is exposed. It is a reflection of the financial security it would require should one of its significant funding streams dip, and the time it would take to replace any such diminished funding while still maintaining services. An example of this would be a change in the NHS England grant or a drop in gifts in wills, a vital yet unpredictable source of support.

As of 31 March 2022, Claire House held approximately £9.7 million in free reserves (excluding tangible fixed assets and Designated funds). The context of the charity’s reserve fund is important: much of its income remains unpredictable, with major risks including Brexit impacts, the cost-of-living crisis, the war in Ukraine, public sector funding reforms and fluctuating gifts in wills.

The charity has significant challenges to overcome in order to recover from the impact of Covid-19, and has made a decision to retain £3m to protect against future deficits. The development of the Liverpool site will require significant investment and the free reserves will enable the organisation to move forward with these plans in the next financial year. There is also a need to develop and modernise the services provided by Claire House; the remaining reserves will help facilitate this activity. The Trustees believe that the reserves held will protect the charity and ensure its future progress, with the overall aim that every dying child, and their family, gets the very best support when and where it is needed.

In addition to this, Claire House received a continuation of its NHS England grant of £670,078 (2020-21: £593,183). NHS England also provided a grant of £91,852 (2020-21: £95,935) towards the NHS pension contribution incurred by the organisation.

Investments during the year contributed £102,946 (2020-21: £85,942).

Overall, as of 31 March 2022, Claire House had a surplus of unrestricted funds before movements on investments of £3,788,214 (2020-21: £1,458,203).

Investment Powers & Policy

As of 31 March 2022, £3,827,956 of the charity’s reserves were managed by Investec, with due consideration of risk and of ethical issues. The investment policy was discussed and agreed by the charity’s Investment Committee and also with the full Trustee body.

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REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2022

Principal Risks and Uncertainties The principal risks and uncertainties faced by Claire House in 2021-22 were dominated by Covid-related issues:

The ongoing pandemic:

We began the year, pre-Covid, hoping to continue to strengthen our predictable and sustainable income. Instead, alongside the whole Hospice movement, Claire House had to contend with a significant drop in income from Community, Events and Corporate fundraising sources – with very little ability to predict when or if these important sources of income might bounce back. Although emergency Government funding and higher than expected gifts in wills helped us to a positive financial position by the end of the year, we will not be able to move forward until we see the sustained recovery of the fundraising environment.

Economic uncertainty:

Covid forced us to pause our long-term strategy to develop our services and in particular at our site in Liverpool. This was in order to protect our existing services and ensure that we would be able to meet the needs of the children and families we were already committed to during the pandemic. We hope to bring the development of Claire House Liverpool back to the table during 2021-22

Impact of nurse vacancies

Due to Covid, and to protect the long-term future of Claire House, we decided to pause recruitment across the organisation until we had greater confidence in our financial position. This included recruitment into nursing roles which has been challenging as activity increased. Nurse recruitment will continue to be difficult and it will take time to recruit to the level that we need to be able to deliver our long-term vision.

Staff wellbeing

Every aspect of our lives has been touched by Covid-19. For all of our staff and volunteers there has been increased pressure at work and at home; some roles have been made redundant and some have had to work harder than ever just to keep on top of the daily challenges we have faced. We know this pressure has and will continue to have a significant effect on the wellbeing of our staff.

www.clairehouse.org

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REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2022

Governance Structure and Management of Claire House

Governing Document and Legalities

Claire House is a company limited by guarantee, not having share capital, and governed by its Articles of Association.

Claire House is registered as a charity with The Charity Commission, with its principal object to offer palliative, end of life care and support to children who have life threatening or terminal illnesses, and their families.

The Charity is registered with the Care Quality Commission as a hospice for children and young people from 0-23 and is subject to regular inspection. Its most recent inspection carried out in October 2019 rated Claire House as ‘Outstanding’. Read the details of the report by visiting: www.cqc.org.uk/location/1-116772470

Appointment of Trustees

As set out in the Articles of Association the Board of Trustees should consist of no less than three and no more than 12 Members.

Trustees normally serve for a maximum of six years, although in exceptional circumstances (as happened this year) the Board may, with the unanimous consent of all the Trustees, decide that such a Trustee may put themselves forward for reappointment to a maximum of eight years.

If a Trustee position becomes available, or if the Board decides that an individual with a particular skillset would be beneficial to the charity’s governance, an open recruitment process is conducted usually involving an external publicity campaign in order to find the best possible candidates for the role.

All Trustees are subject to enhanced Disclosure and Barring Scheme checks and rigorous reference checks.

Trustee Induction, Training and Development

New Trustees undergo an induction process to ensure that they understand their legal obligations under charity and company law, the content of the Articles of Association, the Board and decision-making process, the strategic plan and the recent performance of the Charity.

The Trustees complete an annual skills and performance audit to understand how they can learn, develop and grow as a Board. Every meeting ends with a review of that meeting, again to ensure that the Board is constantly striving to enhance its performance.

Organisation

The Board of Trustees administers the Charity and meets once every three months. There is a separate trading subsidiary, Claire House Shops Limited, which has a separate Board of Directors. The Board is supported by a number of committees made up of Board members, volunteer subject matter experts and the relevant members of the Executive team.

These committees are: Clinical Governance, Audit and Risk, Health and Safety, Investment, Income Generation & Comms and People (which includes volunteering as well as paid staff).

A Chief Executive Officer is appointed by the Trustees to manage the day-to-day operations of the Charity. To facilitate effective operations the CEO has delegated authority, within the terms of delegation approved by the Trustees, for all operational matters.

The Trustees set the long-term goals for the organisation and the CEO translates this into a strategy and business plan which is then delivered by the CEO and the Executive Team.

Pay Policy for Senior Staff

The Trustees are committed to ensuring that there is a clear process in place for the setting of salaries within the Charity, and that all staff are paid fairly for their roles and responsibilities. This is achieved by having every role, including key management personnel, evaluated by an external specialist and regularly benchmarked against similar roles in other comparable organisations.

In January 2022, all paid roles were benchmarked by Croner Reward, a business specialising in salary benchmarking and job evaluation. In addition, we have an appraisal framework which is based on our values and Stephen Covey’s ‘7 Habits of Highly Effective People’ which supports all staff to be the best they can be, regardless of their position. This, alongside the continued development of volunteering, ensures that all paid staff and volunteers are truly valued for their hard work and dedication to the cause.

Related Parties

Claire House Shops Limited is a wholly-owned subsidiary of Claire House (via two £1 shares) and is consolidated as part of these accounts. Claire House Shops Limited sells merchandise and receives commission on the sale of Gift Aided donations.

17

REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2022

Reference and Administrative Details

Registered Charity Name Claire House
Charity Registration Number: 1004058
Company Registration Number: 02620240
Trustees
(in the period and at the date of approval): Dr E Baildam
Dr A Stewart (Resigned Nov 2021)
V Lawton (Resigned Dec 2021)
J Gittins
M Thomas
Dr H J Butterworth
L Williams
Dr Ian Sinha (Appointed March 2022)
Dr Andrew Selby (Appointed March 2022)
Jonathan Bagley (Appointed March 2022)
Principal and Registered Ofce: Claire House Children’s Hospice
Clatterbridge Road
Bebington
Wirral, Merseyside
CH63 4JD
Key Management personnel
(in the period and at the date of approval:
Company Secretary: J Wallace
Chief Executive: D Pastor
Director of Care: J Sutherland Oakes
Director of Income Generation G Nove
The Charity’s professional advisors are as follows:
Auditors: Champion Accountants LLP
2nd Floor Refuge House
33-37 Watergate Row
Chester, CH1 2LE
Bankers: Lloyds Bank plc
Liverpool Law Courts
Liverpool, L2 1TS
Solicitors: Lees & Partners
44-45 Hamilton Square
Birkenhead, Wirral, CH41 5AR
Investment Manager Investec Wealth & Investment Limited
The Plaza
100 Old Hall Street
Liverpool, L3 9AB

www.clairehouse.org

18

REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2022

Independent Auditor’s Report

TO THE MEMBERS AND TRUSTEES OF CLAIRE HOUSE FOR THE YEAR ENDED 31 MARCH 2021

Opinion

We have audited the financial statements of Claire House Children’s Hospice (the ‘charity’) and its subsidiaries (the ‘group’) for the year ended 31 March 2022 which comprise the consolidated statement of financial activities, the consolidated and charity balance sheet, the consolidated statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102. The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the accounts section of our report. We are independent of the group and the charity in accordance with the ethical requirements that are relevant to our audit of the accounts in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Report of the Trustees, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

www.clairehouse.org

20

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS AND TRUSTEES OF CLAIRE HOUSE FOR THE YEAR ENDED 31 MARCH 2022

Opinions on other matters prescribed by the Companies Act 2006

either intend to liquidate the group or the charitable company or to cease operations, or have no realistic alternative but to do so.

In our opinion, based on the work undertaken in the course of our audit:

Auditor’s responsibilities for the audit of the

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report and the strategic report included within the Report of the Trustees.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the group’s and the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees

financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of noncompliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below:

Extent to which the audit is considered capable of detecting irregularities, including fraud

The responsibility for the prevention and detection of irregularities, including fraud, lies with the trustees and with those charged with governance. The objectives of our audit in respect of irregularities and fraud are to assess the risk of material misstatement of the financial statements due to fraud, to obtain sufficient, appropriate audit evidence regarding the assessed risks and to respond appropriately to fraud or suspected fraud identified during the audit

Audit procedures

We determine significant applicable laws and regulations through discussion with those charged with governance and our own knowledge of the industry and design audit procedures to help identify instances of non-compliance with those laws and regulations that may have a material effect on the financial statements.

Our approach is to consider the legal and regulatory frameworks directly applicable to the financial statements reporting framework (FRS 102 and the Companies Act 2006) and the relevant tax compliance regulations in the UK; the nature of the industry; the business performance

21

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS AND TRUSTEES OF CLAIRE HOUSE FOR THE YEAR ENDED 31 MARCH 2022

and the key drivers for management remuneration; the control environment and the procedures in place to address identified risks, including management override, non-compliance with laws and regulations and to prevent and detect fraud or irregularity. We communicate identified laws and regulations throughout our team and remain alert to any indications of non- compliance throughout the audit.

Our procedures are designed to provide reasonable assurance that the financial statements are free from material misstatement or error and include: enquiries of management and of staff in key compliance functions; review of minutes of meetings of those charged with governance; review and testing of manual journals and significant transactions outside the normal course of business; review of financial statement disclosures and testing to supporting documentation; performance of analytical procedures.

We are not responsible for preventing non-compliance and due to the inherent limitations of an audit, as described above, the audit cannot be relied upon to detect all instances of non-compliance with laws and regulations.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: http://www.frc.org.uk/ auditorsresponsibilities . This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditors’ report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Susan Harris MA ACA

(Senior Statutory Auditor) for and on behalf of Champion Accountants LLP

Chartered Accountants Statutory Auditor, 2nd Floor Refuge House, 33-37 Watergate Row, Chester, CH1 2LE

Date:

www.clairehouse.org

22

Consolidated Statement of Financial Activities

(INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2022

Notes
Income and endowments from:
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Investments
5
Other
6
Total income and endowments
Expenditure on:
Raising funds
Cost of generating voluntary income
7
Fundraising trading: cost of goods sold and other costs
8
Events & Challenges Costs
9
Investment management charge
Charitable activities
10/11
Total expenditure
Surplus of income over expenditure before net
gains/(losses) on investment
Net gains/(losses) on investment assets
12
Net movement of funds
Reconciliation of funds
- Total funds brought forward
- Total funds carried forward
income and endowments from
expenditure on		 Unrestricted
Funds
£
5,911,887
816,932
3,019,350
102,946
59,730
9,910,845
868,981
2,307,010
60,044
18,493
2,868,103
6,122,631
3,788,214
62,809
3,851,023
11,205,486
15,056,509		 Restricted
Funds
£
1,836,209
-
-
-
-
1,836,209
2,400
1,843
-
-
1,823,117
1,827,360
8,849
-
8,849
2,343,433
2,352,282		 2022
Total
Funds
£
7,748,096
816,932
3,019,350
102,946
59,730
11,747,054
871,381
2,308,853
60,044
18,493
4,691,220
7,949,991
3,797,063
62,809
3,859,872
13,548,919
17,408,791		 2021
Total
Funds
£
6,793,381
786,788
1,987,149
85,942
1,685
9,654,945
777,291
2,711,234
15,458
17,360
4,773,941
8,295,284
1,359,661
469,428
1,829,089
11,719,830
13,548,919

The Statement of Financial Activities includes all gains and losses recognised during the year. All Income and Expenditure derive from continuing activities.

The notes on pages 26-46 form part of this report

23

Consolidated and charity balance sheet

FOR THE YEAR ENDED 31 MARCH 2022

The funds of the charity

The consolidated financial statements were approved and authorised for issue by the Trustees on 26th September 2022 and were signed on their behalf by:

The notes on pages 26-46 form part of this report

www.clairehouse.org

24

Consolidated Cash flow statement

FOR THE YEAR ENDED 31 MARCH 2022

Note
Net Cashflow from operating activities
28
Cashflow from investing activities
Income from other fixed asset investment
5
Interest received
5
Payments to acquire tangible fixed assets
17
Acquisition of other investments
19
Disposal proceeds of tangible fixed assets
Disposal proceeds of investments
Net Cashflow from investing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at the end of the year		 £
102,522
424
(313,614)
(565,512)
310,051
327,288		 2022
£
3,381,801
(138,841)
3,242,960
2,793,553
6,036,513
5,929,283
107,230
6,036,513		 2021
£
1,498,168
85,306
636
(232,455)
(459,825)
1,685
530,684
(73,969)
1,424,199
1,369,354
2,793,553
2,643,085
150,468
Cash and cash equivalents consist of:
cash and cash equivalents consist of
Cash at bank and in hand
Short term deposits
Cash and cash equivalent at the end of the year
2,793,553

The notes on pages 26-46 form part of this report

25

Notes to the Consolidated Financial Statements

FOR THE YEAR ENDED 31 MARCH 2022

1. Accounting Policies

General Information

The charity is a private company limited by guarantee, registered in England and Wales. The address of the registered office is Claire House Children’s Hospice, Clatterbridge Road, Bebington, Wirral, Merseyside, CH63 4JD.

Accounting convention

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) effective January 2019 – Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note below.

The financial statements are prepared in sterling, which is the functional currency of the charity, rounded to the nearest pound.

Claire House is a public benefit entity as defined by FRS 102.

Basis of consolidation

The Consolidated Statement of Financial Activities, the Consolidated Balance Sheet and the Consolidated Statement of Cash Flows include the financial statements of the company and its subsidiary, Claire House Shops Limited, made up to 31 March 2022. There are uniform policies across the group and intra group transactions are eliminated on consolidation. Consolidation is on a line by line basis. A separate Statement of Financial Activities and Income and Expenditure Account for the charity has not been presented because the charity has taken advantage of the exemption afforded by Section 408 of the Companies Act 2006. The charity has also taken advantage of the exemption afforded by the SORP, not to present a separate Cashflow statement for the parent charity.

The surplus of the charity for the year ended 31 March 2022 was £3,859,872 (2021: £1,829,089).

Going Concern

The trustees have considered the on-going situation with regards to the cost of living challenges, shortage of nursing staff and the ongoing war in Ukraine as part of their going concern assessment. The view of the trustees is that, whilst they acknowledge that costs are going to significantly increase and we may see a decline in regular giving due to people being unable to afford to donate as well as keep up with their outgoings, the trustees believe that the charity has enough reserves to cope with the increase in costs and a reduction in income. With regards to the retention and recruitment of new care staff, the trustees are aware of the work being carried out by the Executive team in reviewing pay and benefits and benchmarking against the NHS to ensure we continue to attract and retain staff within Claire House. The trustees are comfortable that the charity will be able to meets its liabilities for the coming 12 months.

In reaching their conclusion, the trustees have reviewed the charity’s monthly cash flows, applied sensitivity analyses as appropriate, and considered the various financial support measures that have been announced by the UK government. After consideration of all factors, the trustees continue to adopt the going concern basis in preparing the financial statements.

The funds of the charity

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds which have been set aside by the Trustees for specific purposes. The aim and use of each designated fund is set out in the notes to the Financial Statements.

Restricted funds are funds which are used in accordance with specific restrictions imposed by the donors or which have been raised by the Charity for

www.clairehouse.org

26

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

particular purposes. The cost of raising and administering such funds are charged against these funds. The aim and use of each restricted fund is set out in the notes to the Financial Statements.

Investment income and gains are allocated to the appropriate funds.

Incoming resources

All incoming resources are included in the Statement of Financial Activities when the Charity is legally entitled to the income, after performance conditions have been met, receipt is probable and the amount can be quantified with reasonable accuracy, except where sponsorship and monies are received for a Claire House Event which is to take place in the next financial year, and the funds are deferred.

For legacy income, entitlement is the earlier of the Charity being notified of an impending distribution or the legacy being received.

Gifts donated for resale are included as income when they are sold. Donated facilities are included at the value to the Charity where this can be quantified and a third party is bearing the cost. No amounts are included in the Financial Statements for the services donated by volunteers.

Gifts in kind are included at valuation (over £100) and recognised upon receipt.

Gift aid receivable / income tax receivable and investment income are accounted for on an accruals basis.

Resources expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

Costs of generating voluntary income are those incurred in seeking voluntary contributions and do not include costs of disseminating information in support of the charitable activities.

Fundraising trading costs are those incurred in relation to the selling of donated and bought in goods as well as costs associated with running the members’ lottery.

Events and challenges costs are those costs incurred in arranging fundraising events and sponsored challenges. Charitable activity costs are those costs incurred directly in support of expenditure on the objects of the Charity. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Governance costs represent the time proportion of staff salary costs required to prepare and provide the relevant information for the Trustees to carry out their proper duties together with specific governance costs related to legal and audit matters.

Support costs are those incurred in providing finance, human resources (HR), information and communication technology (ICT) and maintenance services, together with chief executive office costs (CEO).

Government Grants

Grants receivable are included in the Financial Statements when approval of the grants has been confirmed to the Charity, or when the Charity is legally entitled to the income, after performance conditions have been met, receipt is probable and the amount can be quantified with reasonable accuracy.

Tangible fixed assets

Tangible fixed assets costing more than £2,000 (£1,000 prior to year ended 2012) are capitalised at cost including any incidental expenses of acquisition.

When a new lease is signed, the fitting out of the shop is capitalised. All significant refits of existing shops are also capitalised. Alterations and repairs are expensed.

Depreciation

Depreciation is calculated so as to write off the cost of an asset (excluding land), less its estimated residual value, over the useful economic life of that asset as follows:

Freehold property 2% straight line
Equipment written of over 5-7 years
Fixtures and fttings written of over 3-7 years
Motor vehicles written of over 3-7 years
Shop fxtures and fttings written of over the
shorter of the length of
the lease or 5 years

Where it has been identified that the recoverable amount of a fixed asset is below its net book value the asset is written down to its recoverable amount and the impairment loss is recognised in the Statement of Financial Activities.

Investment assets and income

Investments are recognised initially at fair value, which is normally transaction price, excluding transaction costs. Subsequently they are measured at fair value at the balance sheet date, subject to any permanent diminution in value. The Statement of Financial Activities includes the net gains and losses arising on revaluations and disposals during the year. Investments donated to the Charity are included as income as soon as the market value can be established after receipt of the shares. Investments in subsidiaries are measured at cost less impairment.

Stocks

Stocks consist of purchased goods for resale and consumables. Stocks are valued at the lower of cost or net realisable value. Items donated for resale or distribution are not included in the Financial Statements until they are sold or distributed.

27

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

Debtors

Debtors receivable within one year are recognised at transaction price. Any losses arising from impairment are recognised in expenditure.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less form the date of acquisition or opening of the deposit or similar account.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount. Deferred income includes:

Operating leases

Rentals paid under operating leases are charged to the income and expenditure on a straight-line basis over the period of the lease.

Incentives

Rent free periods granted as an incentive when negotiating a new lease are written off over the initial lease period.

Taxation

As a registered charity, the company benefits from rates relief and is generally exempt from Income Tax, Corporation Tax and Capital Gains Tax, but not Value Added Tax.

Volunteers

The value of services provided by volunteers is not incorporated into these financial statements. Further details of the contribution made by volunteers can be found in the Trustees Annual Report and note 2.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of fixed asset investments which are subsequently measured at fair value where this can be reliably measured.

Pension costs

The Charity contributes to the NHS Pension Scheme on behalf of qualifying employees and administers a defined contribution Pension Scheme for the benefit of its other employees. The assets of the scheme are held separately from those of the Charity. The annual contributions payable are charged to the Statement of Financial Activities.

www.clairehouse.org

28

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

2. income from donations and legacies

Donations
General donations including gift aid
Company & Club
Trusts
Legacies
Gifts
Donations in kind
Grants receivable
Childrens Hospice Grant
NHS England Capacity and Community Support Grant
NHS Pension Scheme contribution
Coronavirus Job Retention Scheme
Covid-19 Retail Grant		 Unrestricted
Funds
£
1,857,833
1,558,068
135,921
2,259,225
-
-
-
-
19,912
80,928
5,911,887		 Restricted
Funds
£
23,646
7,084
560,330
-
11,385
670,078
471,834
91,852
-
-
1,836,209		 Total
Funds
2022
£
1,881,479
1,565,152
696,251
2,259,225
11,385
670,078
471,834
91,852
19,912
80,928
7,748,096		 Total
Funds
2021
£
1,362,953
280,593
496,002
1,236,148
7,716
593,183
1,784,353
95,935
658,538
277,960
6,793,381

Income from donations and legacies was £7,748,096 (2021: £6,793,381) of which £5,911,887 (2021: £3,816,060) was unrestricted and £1,836,209 (2021: £2,977,321) was restricted.

We’re now seeing a steady increase in volunteer recruitment since coming out of the pandemic. Currently volunteer numbers are just shy of 800. Our average volunteer hours from 2021/22 now stands at an input of 110,000. This hourly contribution equates to a saving to Claire House of £650,000.

3. income resources from Charitabe activites

Clinical Commissioning Group funding
Provision of training		 Funds
2022
£
796,005
20,927
816,932		 Funds
2022
£
2021
£
796,005
759,464
20,927
27,324
816,932
786,788

29

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

4. income from other trading activities

General events
Challenges
Income from other trading activities
Sale of goods / services		 Unrestricted
Funds
2022
£
82,354
-
1,400,556
1,536,440
3,019,350		 Rerestricted
Funds
2022
-
-
-
-
-		 Total Funds
2022
£
82,354
-
1,400,556
1,536,440
3,019,350		 Unrestricted
Funds
2021
£
42,000
-
1,339,764
605,385
1,987,149

Income from other trading activities was £3,019,350 (2021: £1,987,149) of which £3,019,350 (2021: £1,987,149) was unrestricted and £Nil (2021: £Nil) was restricted.

5. investment income

Interest from investments & properties
Bank interest receivable		 Unrestricted
Funds
2022
£
102,522
424
102,946		 Total Funds
Unrestricted
Funds
2022
£
2021
£
102,522
85,306
424
636
102,946
85,942

6. other income

. other income
Profit on disposal of assets
VAT reclaimed for prior years		 Unrestricted
Funds
2022
£
59,730
-
59,730		 Total Funds
Unrestricted
Funds
2022
2021
£
£
59,730
-
1,685
-
59,730
1,685

www.clairehouse.org

30

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

7. costs of generating voluntary income

Unrestricted
Funds
£
Staff costs
639,164
Premises costs
695
Depreciation
19,628
Travel
5,296
Other costs
204,198
868,981		 Unrestricted
Funds
£
Staff costs
639,164
Premises costs
695
Depreciation
19,628
Travel
5,296
Other costs
204,198
868,981		 Restricted
Funds
£
-
-
-
2,400
-
2,400		 Total Funds
2022
£
639,164
695
19,628
7,696
204,198
871,381		 Total Funds
2021
£
603,903
1,903
21,320
4,936
145,229
868,981 777,291

Costs of generating voluntary income were £871,381 (2021: £777,291) of which £868,981 (2021: £774,891) was unrestricted and £2,400 (2021: £2,400) was restricted.

8. fundraising trading cost of goods sold and other costs

Merchandise costs
Staff costs
Premises costs
Depreciation
Travel
Other trading activity costs
Other costs		 Unrestricted
Funds
£
9,854
1,115,354
396,357
129,426
81,435
448,286
126,298		 Restricted
Funds
£
-
-
-
-
1,843
-
-
1,843		 Total Funds
2022
£
9,854
1,115,354
396,357
129,426
83,278
448,286
126,298
2,308,853		 Total
2021
£
14,131
1,423,171
690,885
130,971
44,435
289,560
118,081
2,307,010 2,711,234

Costs of fundraising trading were £2,308,853 (2021: £2,711,234) of which £2,307,010 (2021: £2,711,234) was unrestricted and £1,843 (2021: £Nil) was restricted.

9. costs of events and challenges

Unrestricted Restricted **Total Funds ** Total Funds
Funds Funds 2022 2021
£ £ £ £
Events and Challenges 60,044 - 60,044 15,458

Costs of events and challenges were £60,044 (2021: £15,458) of which £60,044 (2021: £15,458) was unrestricted and £Nil (2021: £Nil) was restricted.

31

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

10. costs of charitable activities by fund type

Hospice activities undertaken directly
Support costs
Governance costs		 Unrestricted
Funds
£
1,677,699
1,163,701
26,703
2,868,103		 Restricted
Funds
£
1,768,424
54,693
-
1,823,117		 Total Funds
2022
£
3,446,123
1,218,394
26,703
4,691,220		 Total Funds
2021
£
3,502,177
1,247,758
24,006
4,773,941

Costs of charitable activities were £4,691,220 (2021: £4,773,941) of which £2,868,103 (2021: £1,700,479) was unrestricted and £1,823,117 (2021: £3,073,462) was restricted.

11. costs of charitable activities by activity type

Hospice Activities
undertaken
directly
£
Staff costs
2,749,877
Premises costs
136,607
Depreciation
175,102
Professional fees
-
Operating costs
384,537
3,446,123		 Support
Costs
£
789,156
55,520
94,042
39,642
240,034
1,218,394		 Governance
Costs
£
12,453
-
-
14,250
-
26,703		 Total Funds
2022
£
3,551,486
192,127
269,144
53,892
624,571
4,691,220		 Total Funds
2021
£
3,754,457
162,369
275,048
47,864
534,203
4,773,941

Governance costs represent the time proportion of staff salary costs required to prepare and provide the relevant information for the Trustees to carry out their proper duties, together with specific governance costs related to legal and audit matters.

12. gains/(losses on Investment assets

Profit on sale of investment
Gain/(loss) on revaluation of investment assets (note 19)		 Unrestricted
Funds
2022
£
46,447
16,362
62,809		 Total Funds
2022
£
46,447
16,362
62,809		 Unrestricted
Funds
2021
£
93,832
375,596
469,428

www.clairehouse.org

32

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

13. net income/(expenditure) for the year

net income/(expenditure) for the year
2022 2021
£ £
This is stated after charging:
Depreciation 418,205 427,333
Auditors remuneration
- Audit of the financial statements 13,000 11,400
- Accountancy services 3,000 1,100
Profit/(loss) on fair value movement of investments 16,362 375,596
Operating lease costs:
- Land and buildings 275,351 480,614

14. trustees’ renumeration

None of the Trustees received any remuneration, benefits in kind, or expenses during the year in respect of their duties as a trustee (2021: Nil).

15. Analysis of staff costs and the cost of key management personnel

Analysis of staff costs and the
ost of key management personnel
Wages and salaries
Social security costs
Pension costs		 2022
£
4,568,695
385,800
351,509
5,306,004		 2021
£
4,993,590
405,721
382,220
5,781,531

The key management personnel of the parent charity and of its subsidiary, Claire House Shops Limited comprise the Chief Executive Officer, the Director of Care, the Head of Finance and the Director of Income Generation. The total employee benefits of the key management personnel were £284,716 (2021: £221,290).

33

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

16. Particulars of employees

The average number of staff employed during the year was 187 which includes 72 part time staff. The average number of full-time equivalent (FTE) staff employed during the year was 166. The average FTE is analysed by function as follows:

Number of nursing staff
Number of administrative staff
Number of management staff
Number of fundraising staff
Number of retail staff		 2022
Number
84
20
6
19
37
166		 2021
Number
87
21
7
19
56
190

During the year the number of employees who earned more than £60,000 was as follows:

2022 2021
Number Number
£60,000 - £70,000 1 1
£70,000 - £80,000 - 1
£80,000 - £90,000 1 -

Total redundancy/termination payments in the year amounted to £28,534 (2021: £83,059).

www.clairehouse.org

34

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

17. Tangible Fixed Assets

7. Tangible Fixed Assets
Cost
At 1 April 2021
Additions
Disposals
At 31 March 2022
Depreciation
At 1 April 2021
Charge for year
Eliminated on disposal
At 31 March 2022
Net Book Value
At 31 March 2022
At 31 March 2021		 Freehold
property
£
7,575,608
197,053
(504,624)
7,268,037
2,010,479
151,990
(254,303)
1,908,166
5,359,871
5,565,129		 Fixtures and
fittings
£
2,529,427
116,561
(246,991)
2,398,997
2,041,310
254,099
(246,991)
2,048,418
350,579
488,117		 Motor
Vehicle
£
321,851
-
(54,343)
267,508
299,936
12,116
(54,343)
257,709
9,799
21,915		 Total
£
10,426,886
313,614
(805,958)
9,934,542
4,351,725
418,205
(555,637)
4,214,293
5,720,249
6,075,161

18. charges

There is a legal charge over the site of the Hospice in favour of the Secretary of State for Health.

A further legal charge was created over the Hospice’s land on the 27 March 2006 in favour of the National Lottery Charities Board. This charge relates to the £300,000 Big Lotto Grant.

Both charges will be enforced if the property ceases to be used as a Children’s Hospice.

35

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

19. Fixed Asset Investments

Group and Charity

Market value as at 1 April 2021
Acquisitions at cost
Disposals at cost
Increase/(Reduction) in cash balances
Net investment gains/(losses) on revaluations in the year
Market value at 31 March 2022
Historical cost at 31 March 2022
Analysis of investments at 31 March 2021 between funds
Listed Investments
Quoted fixed interest securities
- UK Government Stock
- UK Fixed Interest
- Overseas Fixed Interest
Quoted Shares
UK Equities
Overseas Equities
Property Funds
Alternative Assets
Total of Listed Investments
Other Investments
UK cash held as part of portfolio		 Unrestricted
Funds
£
454,618
558,537
336,651
1,349,806
549,918
817,388
337,209
666,405
2,370,920
3,720,726
107,230
3,827,956		 2022
£
3,570,161
565,512
(280,832)
(43,247)
16,362
3,827,956
3,105,687
Total Funds
2022
£
454,618
558,537
336,651
1,349,806
549,918
817,388
337,209
666,405
2,370,920
3,720,726
107,230
3,827,956		 2021
£
3,046,368
459,825
(436,848)
125,224
375,592
3,570,161
2,815,194
Total Funds
2021
£
517,839
589,216
216,065
1,323,120
581,841
745,165
242,225
527,342
2,096,573
3,419,693
150,468
3,570,161

Charity investments include £2 investment in Claire House Shops Limited, see note 27 for further details.

Listed investments

Listed investments at a historical cost of £2,998,457 (2021: £2,664,726) (excluding donated shares) are held by the Group and Charity and had a market value of £3,720,726 at 31 March 2022 (2021: £3,419,693).

www.clairehouse.org

36

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

20. stocks

0. stocks
Group Charity
2022 2021 2022 2021
£ £ £ £
Stock 20,756 37,217 4,105 14,542
. Debtors: Amounts falling due within one year
2022 2021 2022 2021
£ £ £ £
Amounts due from group undertakings - - 13,375 19,107
Income tax recoverable 148,382 53,981 148,382 53,981
VAT recoverable 54,372 46,127 54,372 46,127
Other debtors 69,027 130,898 68,991 130,898
Prepayments and accrued income 819,712 600,426 819,712 600,426
Legacies 1,615,343 1,197,800 1,615,343 1,197,800
2,706,836 2,029,232 2,720,175 2,048,339

21. Debtors: Amounts falling due within one year

22. Liabilities: Amounts falling due within one year

Group
2022
2021
£
£
Trade creditors
227,240
118,411
PAYE and Social Security
94,666
98,460
Pension contributions
47,653
48,716
Accruals
170,004
308,854
Deferred income
256,726
231,496
796,289
805,937
Deferred income
£
Deferred income at 1 April 2021
231,496
Utilised in year
(231,496)
Received in year
256,726
Deferred income at 31 March 2022
256,726		 Charity
2022
2021
£
£
227,240
118,411
93,780
98,460
47,653
48,716
167,704
306,554
256,726
231,496
793,103
803,637		 Charity
2022
2021
£
£
227,240
118,411
93,780
98,460
47,653
48,716
167,704
306,554
256,726
231,496
793,103
803,637
803,637

37

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

23. Operating Lease Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

2022
£
Land and buildings:
Within one year
316,375
Between one and five years
581,501
Later than five years
-
897,876		 2021
£
356,632
844,334
31,000
1,231,966

24. restricted funds

Group and Charity
Anwyl Homes Lancashire
Children in Need
David & Ruth Lewis Family Charitable Trust
Denbighshire Council
Department of Health
Dorothy Hall Fund
Equipment
Hospice building
Marian Elizabeth Trust
Morrisons Foundation
Mr Robert Schofield Owen
New Liverpool Site
NHS Pension Scheme grant
Shop Direct
Steven Gerrard Foundation
Tesco Community Grants
Under £5000 and anon
Vehicles
64 Trust
Gifts in kind		 Balance at
1 April
2021
£
-
11,470
-
7,340
-
12,000
34,606
1,728,689
109,739
18,425
10,000
16,443
-
104,585
202,386
3,750
52,463
7,310
-
24,227
2,343,433		 Incoming
Resources
£
6,625
44,011
12,500
-
1,141,912
10,000
-
-
200,000
-
-
-
91,852
-
-
-
67,924
-
250,000
11,385
1,836,209		 Outgoing
Resources
£
6,625
55,481
12,500
1,843
1,141,912
800
16,164
41,923
200,000
-
10,000
-
91,852
79,067
-
3,750
95,065
5,160
31,470
33,748
1,827,360		 Balance at
31 March
2022
£
-
-
-
5,497
-
21,200
18,442
1,686,766
109,739
18,425
-
16,443
-
25,518
202,386
-
25,322
2,150
218,530
1,864
2,352,282

All restricted funds are included in the Charity accounts

www.clairehouse.org

38

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

Hospice Building and Vehicles

The Hospice, over the years, has received financial support from many trusts and organisations to enable it to build and extend the facilities our families need and provide transport so they can be supported in their place of choice. These grants are released to unrestricted funds in accordance with the depreciation charged on the associated projects and vehicles.

Medical Equipment

We have been fortunate to receive a significant donation from The 64 Trust , which we are spending in many different areas, both capital and expenditure. Some of the income has been used to upgrade the hydrotherapy facilities and to provide a cuddle bed. A scan cot and mattress have been funded with the generous help of Dorothy Hall Fund .

Family Support & Play

BBC Children in Need continue to support the play team, funding a project that focuses on therapeutic play, together with a Tesco Community Grant. BBC Children in Need also fund our siblings events programme, supporting some of the brothers and sisters of the children we care for. The grants are written off to unrestricted funds as the costs are incurred or in line with the depreciation attributable to the costs incurred.

Nursing Costs

The one to one care our families need means that nursing costs are a significant element of the cost of running Claire House. This year saw significant pressure placed on the Care team due to difficulties with recruitment. The 64 Trust provided funding towards the recruitment of 5 new nurses and also towards a significant number of existing nursing staff. During the year the David and Ruth Lewis Family Charitable Trust, Elaine Neary, Sandra Kirkham, Claude Ballard Southall Memorial Trust and Anwyl Homes Lancashire have funded nursing roles that have enabled us to reach even more families. The Integrated Services team, who provide outreach care

in the community and symptom management, have also been able to extend their services due to the donation from the Marian Elizabeth Trust . The grants are written off to unrestricted funds as the costs are incurred.

NHS England & NHS Pension Contribution

A grant is received to support the core hospice costs & to subsidise the employers’ pension contributions for staff who are members of the NHS pension scheme. The grants are released as the expenditure is incurred.

Building Projects

The 64 Trust is also contributing to the development of our Liverpool site. The grant is released in line with the depreciation attributable to the costs incurred.

Equipment and Activities

These grants are for £5,000 or less, or from trusts or donors who wish to remain anonymous and are used to purchase medical equipment, therapies, activities or outings and to support income generation. The funds are released according to the nature of the expenditure. This line also includes funds shown separately in prior years but now amalgamated here as the amount unspent is under £5,000.

Gifts in kind

Roberts Bakery continue to kindly provided our bread delivery free of charge. and M53 Ford provide a vehicle for the Hospice to use plus a wide variety of other gifts, valued over £100. The gifts have either been charged as an expense or capitalised and the appropriate depreciation charged in the year.

39

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

Group and Charity
Broome Family Charitable Trust
Children in Need
Claire Cain 40th Birthday
David & Ruth Lewis Family Charitable Trust
Denbighshire Council
Department of Health
Dorothy Hall Fund
Equipment
Hospice building
Liverpool One Foundation
Marian Elizabeth Trust
Morrisons Foundation
Mr David Spratt
Mr Robert Schofield Owen
National Lottery Community Fund
New Liverpool Site
NHS Pension Scheme grant
Shop Direct
Steven Gerrard Foundation
Tesco Community Grants
The Albert Hunt Trust
Under £5000 and anon
Vehicles
Gifts in kind		 Balance at
1 April
2020
£
-
4,722
16,074
-
-
-
12,000
57,212
1,768,328
6,953
109,739
-
2,747
-
-
16,036
-
176,546
202,386
-
-
8,961
13,255
47,015
2,441,974		 Incoming
Resources
£
10,000
68,954
7,500
7,340
2,377,536
-
-
-
-
200,000
18,425
-
10,000
33,726
407
95,935
-
-
7,500
10,000
122,282
-
7,716
2,977,321		 Outgoing
Resources
£
10,000
62,206
16,074
7,500
-
2,377,536
-
22,606
40,439
6,953
200,000
-
-
-
33,726
-
95,935
71,961
-
3,750
10,000
80,727
5,945
30,504
3,075,862		 Balance at
31 March
2021
£
-
11,470
-
-
7,340
-
12,000
34,606
1,727,889
-
109,739
18,425
2,747
10,000
-
16,443
-
104,585
202,386
3,750
-
50,516
7,310
24,227
2,343,433

Hospice Building and Vehicles

The Hospice, over the years, has received financial support from many trusts and organisations to enable it to build and extend the facilities our families need and provide transport so they can be supported in their place of choice. These grants are released to unrestricted funds in accordance with the depreciation charged on the associated projects and vehicles.

Medical Equipment

The parents’ bedroom are being fully refurbished due to money received from the Morrison foundation and the UKH Foundation . The grant will be released to unrestricted funds in accordance with the depreciation values attributable to the piece of equipment.

Family Support & Play

Children in Need continue to support the play team together with a T esco Community Grant. Children in Need also funded the counselling team enabling them to support the siblings of the children we care for. Due to Covid the demand for support from the team was immense and due to funding from the National Lottery Community Fund they managed to continue with their work. The grants are written off to unrestricted funds as the costs are incurred or in line with the depreciation attributable to the costs incurred.

www.clairehouse.org

40

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

Nursing CostS

The one to one care our families need means that nursing costs are a significant element of the cost of running Claire House. During the year the Wayne Rooney Foundation, Mr John Farrell, the European Tour Charitable Foundation, the Sobell Foundation and the Frodsham Nursing Fund have funded nursing roles that have enabled us to reach even more families. The Integrated Services team, who provide outreach care in the community and symptom management, have also been able to extend their services due the donation from the Marian Elizabeth Trust . The grants are written off to unrestricted funds as the costs are incurred.

Claire House Ball

At the Claire House Ball donations were made to fund a variety of roles and activities at the hospice. The funds were released as the costs were incurred.

Physiotherapy

This wide range of therapies we can offer allows us to look after the medical and holistic needs of the children and families who come to Claire House. During the year our physiotherapy services were funded by the Claude Ballard Southall Memorial Charity, Openwork Foundation, Sir Jules Thorn Charitable Trust, and Price Parry Charitable Trust. The grants are written off to unrestricted funds as the costs are incurred.

Building Projects

The Steven Gerrard Foundation donation will enable us to convert an unused outdoor courtyard space at the Liverpool site into an indoor “glazed atrium” which will primarily be used by our young adults to meet, spend time together and to enjoy group sessions. St Mary’s Church Knowsley Village gave a donation for the development of the Liverpool site. These grants will be released to unrestricted funds in accordance with the depreciation charged.

Equipment and Activities

These grants are for £5,000 or less, or from trusts or donors who wish to remain anonymous and are used to purchase medical equipment, therapies, activities or outings and to support income generation. The funds are released according to the nature of the expenditure. This line also includes funds shown separately in prior years but now amalgamated here as the amount unspent is under £5,000.

Gifts in kind

Roberts Bakery continue to kindly provide our bread delivery free of charge. Also included is the cost of a garden designed and built by The Greenfinger Trust plus a wide variety of other gifts, valued over £100. The gifts have either been charged as an expense or capitalised and the appropriate depreciation charged in the year.

NHS England & NHS Pension Contribution

A grant is received to support the core Hospice costs & to subsidise the employers’ pension contributions for staff who are members of the NHS pension scheme. The grants are released as the expenditure is incurred.

41

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

25. unrestricted funds

5. unrestricted funds
As at 1 April 2021
Incoming resources
Outgoing resources
Gains and losses
Release of designated reserves
Amounts designated in the year
As at 31 March 2022		 Group
Designated
General Development
Funds
Funds
£
£
9,605,486
1,600,000
9,910,845
-
(6,122,631)
-
62,809
-
-
-
-
-
13,456,509
1,600,000		 Charity
Designated
General Development
Funds
Funds
£
£
9,603,185
1,600,000
9,910,845
-
(6,122,631)
-
62,809
-
-
-
-
-
13,454,208
1,600,000

Designated Funds are unrestricted funds set aside by the trustees out of unrestricted general funds. The funds designated will be used to maintain the level of services needed to support our beneficiaries during the ongoing economic uncertainty caused by the pandemic, as well as providing a sinking fund to cover essential infrastructure costs and capital work at both the Wirral and Liverpool sites.

As at 1 April 2020
Incoming resources
Outgoing resources
Gains and losses
Release of designated reserves
Amounts designated in the year
As at 31 March 2021		 Group
Designated
General Development
Funds
Funds
£
£
8,327,856
950,000
6,677,624
-
(5,219,422)
-
469,428
-
-
-
(650,000)
650,000
9,605,486
1,600,000		 Charity
Designated
General Development
Funds
Funds
£
£
8,325,555
950,000
6,677,624
-
(5,219,422)
-
469,428
-
-
-
(650,000)
650,000
9,603,185
1,600,000

Designated Funds are unrestricted funds set aside by the trustees out of unrestricted general funds to fund the capital work at both the Wirral and Liverpool sites, and ongoing communications, people services and fundraising projects.

www.clairehouse.org

42

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

26. Analysis of Net Assets Between Funds

Restricted Funds:
Denbighshire Council
Dorothy Hall Fund
Equipment
Hospice Building
Marian Elizabeth Trust
Morrisons Foundation
New Liverpool Site
Shop Direct
Steven Gerrard Foundation
Under £5000 and anon
Vehicles
64 Trust
Gifts in Kind
Unrestricted Funds
General Funds
Designated Funds
Total Funds		 Tangible
Fixed Assets
Investments
£
£
5,497
-
16,674
-
18,442
-
1,686,766
-
-
-
18,425
-
-
-
25,518
-
153,569
-
-
-
2,150
-
39,526
-
1,864
-
1,968,431
-
3,751,818
3,827,956
-
-
5,720,249
3,827,956		 Tangible
Fixed Assets
Investments
£
£
5,497
-
16,674
-
18,442
-
1,686,766
-
-
-
18,425
-
-
-
25,518
-
153,569
-
-
-
2,150
-
39,526
-
1,864
-
1,968,431
-
3,751,818
3,827,956
-
-
5,720,249
3,827,956		 Net Current
Assets
£
-
4,526
-
-
109,739
-
16,443
-
48,817
25,322
-
179,004
-
383,851
5,876,735
1,600,000
7,860,586		 Total
31 March
2022
£
5,497
21,200
18,442
1,686,766
109,739
18,425
16,443
25,518
202,386
25,322
2,150
218,530
1,864
1,968,431
3,751,818
-
5,720,249		 2,352,282
13,456,509
1,600,000
17,408,791

43

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

Restricted Funds:
Children in Need
Denbighshire Council
Dorothy Hall Fund
Equipment
Hospice Building
Marian Elizabeth Trust
Morrisons Foundation
Mr David Spratt
Mr Robert Schofield Owen
New Liverpool Site
Shop Direct
Steven Gerrard Foundation
Tesco Community Grants
Under £5000 and anon
Vehicles
Gifts in Kind
Unrestricted Funds
General Funds
Designated Funds
Total Funds		 Tangible
Fixed Assets
Investments
£
£
-
-
-
-
-
-
34,606
-
1,727,889
-
-
-
-
-
-
-
-
-
-
-
74,146
-
-
-
-
-
-
-
7,310
-
24,227
-
1,868,178
-
4,206,983
3,570,161
-
-
6,075,161
3,570,161		 Tangible
Fixed Assets
Investments
£
£
-
-
-
-
-
-
34,606
-
1,727,889
-
-
-
-
-
-
-
-
-
-
-
74,146
-
-
-
-
-
-
-
7,310
-
24,227
-
1,868,178
-
4,206,983
3,570,161
-
-
6,075,161
3,570,161		 Net Current
Assets
£
11,470
7,340
12,000
-
-
109,739
18,425
2,747
10,000
16,443
30,439
202,386
3,750
50,516
-
-
475,255
1,828,342
1,600,000
3,903,597		 Total
31 March
2021
£
11,470
7,340
12,000
34,606
1,727,889
109,739
18,425
2,747
10,000
16,443
104,585
202,386
3,750
50,516
7,310
24,227
1,868,178
4,206,983
-
6,075,161		 2,343,433
9,605,486
1,600,000
13,548,919

www.clairehouse.org

44

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

27. Related Party Transaction

Claire House Shops Limited (Company number 26555864) whose principal activities are the management of donors on behalf of Claire House, the sale of merchandise, and agency commission, is a wholly owned subsidiary (via 2 £1 shares) of Claire House and is consolidated as part of these accounts. Profits arising in the company are gift aided to the Charity on an annual basis. The directors of the company are appointed by the Trustees of the Charity. A balance of £13,375 was due from Claire House Shops at 31 March 2022 (2021: £19,107).

The results for the year ended 31 March 2021 are as follows:

Profit and Loss Account
Sales
Expenses
Surplus for the year
Covenant to Charity
Retained profit
Taxation
Balance brought forward
Balance carried forward
The aggregate of net assets was:
Assets
Liabilities
Shareholders' funds		 2022
£
455,287
(397,028)
58,259
(58,259)
-
-
2,301
2,301
2022
£
18,828
(16,525)
2,303		 2021
£
247,665
(217,721)
29,944
29,944
-
-
2,301
2,301
2021
£
23,710
(21,407)
2,303

There were no other outstanding balances with related parties as at 31 March 2022.

28. Reconciliation of group net income resources to net cash inflow from group operations

Net incoming resources
Non cash gift in kind
Income from investments
Interest receivable
Profit on disposal of fixed assets
Depreciation of fixed assets
Decrease/(increase) in stock
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net cash inflow from operating activities		 2022
2021
£
£
3,797,063
1,359,661
-
-
(102,522)
(85,306)
(424)
(636)
(59,730)
(1,685)
418,205
427,333
16,461
(580)
(677,604)
(326,174)
(9,648)
125,555
3,381,801
1,498,168		 2022
2021
£
£
3,797,063
1,359,661
-
-
(102,522)
(85,306)
(424)
(636)
(59,730)
(1,685)
418,205
427,333
16,461
(580)
(677,604)
(326,174)
(9,648)
125,555
3,381,801
1,498,168
1,498,168

45

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

29. Analysis of changes in net funds

1 April 31 March
2021 Cash Flows 2022
£ £ £
Cash at bank and in hand 2,643,085 3,286,198 5,929,283

30. Pension Commitments

The charitable company makes contributions to two defined contribution pension schemes for its employees. One of the schemes for eligible employees is the NHS Superannuation Scheme. The level of contributions to this scheme is determined annually by the NHS Pensions Agency. The Charity has no further liability beyond the contributions determined. The assets of the schemes are held separately from those of the Charity.

The cost to the Charity for supporting the schemes for the year was £351,509 (2021: £382,220) which was offset by contributions made by the Department of Health of £91,852 (2021: £95,935). The amount outstanding at the year-end was £47,653 (2021: £48,716).

31. Guarantee

The Charitable Company is limited by guarantee and has no share capital. The members’ liability is restricted to £1 each in accordance with the Memorandum and Articles.

32. Retail Contribution

During the year, the Charity ran a chain of 17 (2021: 26) charity shops, the income and expenditure from which are included as part of these accounts. The contribution to the Charity from these shops is as follows:

Sale of donated goods
Gift Aid and donated income from agency sales
Covid-19 Grants
Other income
Costs
Net contribution		 2022
£
1,512,282
558,097
69,573
40,656
2,180,608
(1,860,567)
320,041		 2021
£
605,385
177,945
711,765
58,376
1,553,471
(2,609,867)
(1,056,396)

www.clairehouse.org

46

Claire House Children’s Hospice Clatterbridge Road, Bebington, Wirral, CH63 4JD t. 0151 3344626 w. clairehouse.org