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2023-03-31-accounts

Trustees’ Report and Consolidated Financial Statements For the Year Ended 31 March 2023

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

“As a family, you have had a profound impact on our lives, becoming our second home and a source of unwavering support. Your care for Sauda goes beyond words. You provide her with the attention and tailored experiences she needs, making her stay eventful and filled with joy.”

Naznin, whose daughter Sauda is supported by 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 2023

Contents

Our 2022-23 Year

Strategic Report

20 Reference and Administrative Details

25 Financial statements

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Report of the Trustees

INCLUDING DIRECTOR’S REPORT AND STRATEGIC REPORT FOR THE YEAR ENDED 31 MARCH 2023

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 2023. 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

This year was a story of resilience: both of the children and families we support, and of Claire House itself. Having been pushed to their limits during the pandemic, families faced a cost-of-living crisis that tested them even further.

Throughout this time, we have always been there -offering emotional, practical and medical support, whilst constantly evolving our services to better meet families’ needs. An example of this is the young adult leads we have appointed to help tailor our support for the young people who will become too old for Claire House services, and will need help to navigate adult social and specialist palliative care services.

End of life care continued to be at the centre of all that we do. We know we only have one chance to get this right and will always support families at the toughest of times. We have also been out in the community, taking the hospice’s services to families’ homes and responding to crises round the clock. This year we cared for 107 children at the end of their lives. To read about the impact of our end of life care work, turn to Finley’s story on page 6.

We have also been there to give families a break from the pressures of caring for a seriously ill child, providing short breaks and respite care, and we have increased the amount of day care we offer from 112 sessions in 2021/22 to 203 sessions in 2022/23. We have expanded our family support and counselling teams to better meet the growing demand. Our services for young adults have been transformed as we have truly listened to their needs. This means that not only do we offer the right activities to those coming to the hospice, but we help those leaving find the support they need for the future.

Most of our referrals are now babies who are less than one year old, so our perinatal team has pioneered new ways to support families whose babies have been diagnosed with a life-threatening condition during pregnancy, or after their baby was born.

Despite the current financial climate making fundraising more challenging, our income remained strong and our reserves robust. This has meant that we have had the stability to refocus on our dream of one day reaching each and every child who needs us – and to see through our

commitment to those we already help. Particular thanks must go to those who showed their belief in our work by leaving a gift to Claire House in their will.

By the end of the year, we were able to restart our plans to develop a second hospice in Liverpool, which had to be paused during the pandemic. As the Liverpool site will take many years to reach its full potential as a 24/7 hospice, during 2022-23 we made significant improvements to both sites, with the aim of continuing to provide outstanding facilities for those who visit us. Thank you to those amazing organisations that funded these much-needed projects.

The future of Claire House is an ambitious and exciting one and we need everyone in our community to help shape it. We remain eternally grateful to our loyal supporters, strong partnerships with healthcare providers, and to those who have surprised us with some truly amazing one-off gifts.

As we look forward, evidence shows us that more children than ever before will need our support. We are committed to meeting this challenge by offering the very best care to children and families, both now and in the years to come.

Leila Williams

David Pastor CEO

Chair of the Board of Trustees

www.clairehouse.org

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REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2023

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.

“Thanks to Claire House, I was able to experience one of the most precious memories and wishes we have asked for. Evie Kate wanted nothing more than to buy a swimming costume and, for the first time in four years, go swimming. She had so much fun and it’s a memory I can treasure forever.”

Abbie, whose daughter came to Claire House.

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REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2023

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.

We will Focus on:

State of the art facilities

Keeping children, young people, families and staff at the heart, we will start building a leading hospice facility in Liverpool and we will invest in and improve our Wirral facilities.

Best place to work

We are committed to being the best employer and developing a culture that makes everyone feel proud. We will continue to build an outstanding employer reputation, to attract and retain the skills and experience required to achieve our ambitions.

Leading care services

We will be a centre of excellence for children’s palliative care, delivering outstanding services over two sites. We will continue to adapt and transform to meet the needs of children, young people and families. We will partner and collaborate to enhance our impact nationally.

Transformative income generation

Achieving our aspirations needs a transformative sum of money. We are committed to growing our income by innovating and investing in our future. We will retain and grow our supporter family by keeping supporters at the heart of what we do.

www.clairehouse.org

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REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2023

How we helped dying children and their families - IN numbers

107 (108) 456 families supported at end (434 last financial year) of life at home, in the babies, children and 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 2022-23)

(955) 1,733

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

29 (31) 1,160(705) virtual and face to face counselling sessions

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

342 (285)

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

How we raised our money

How we spent our money

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other
£275,612
NHS England
£745,745
fundraising
£3,212,533
trading income
£3,790,837
legacies
£2,727,679
comissioned income
£1,009,308
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investment management
Events & Challenges
£18,262
£119,417
fundraising trading
£2,422,274
respite, in house
£3,155,699
cost of generating
voluntary income
£1,056,777 MUSIC
£18,129
rapid response Play
services £245,049
£1,215,263 physio &
counselling & Complementary
family support therapy
£486,264 £605,817
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Finley’s story

Our son Finley arrived into the world in November 2021. Born at 23 weeks, he was fighting for his life from the moment he was born.

Paula and Kat, nurses from Claire House, came to see us. They visited regularly over the following weeks and months, and we always appreciated their friendly and gentle approach.

Finley took a turn for the worse and palliative care was suggested as the next step. After my husband Alex, Paula was the next person I called.

Kat was there for us all throughout Finley’s final moments and also arranged for photography of Finley’s final moments.

Finley’s big brother Jasper was able to stay with us at the hospice after Finley died and had full access to all the wonderful facilities. He loved the art room and the playground. He loved playing with all the toys and the staff were wonderful with him.

As I sat there the tears started to fall and I struggled to find the words to tell our story. The unspoken understanding between us all was one of our few comforts and still is today.

Losing Finley created overwhelming emotions alongside crippling isolation from some close to us who were sadly unable to acknowledge or understand the lasting significance of our loss. Connecting with others at the Butterfly Group has helped me to feel less alone.

Losing Finley has broken my heart and I can’t imagine how we could have got through the last year without the care and support from Claire House. All the different elements of support we’ve received have been invaluable to us.

CHARLOTTE & ALEX BOUTON, WHOSE SON FINLEY CAME TO CLAIRE HOUSE

We attended our first monthly ‘Butterfly’ parental bereavement group just two weeks after Finley’s funeral.

www.clairehouse.org

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REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2023

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 2022-23 we had the highest total caseload (456 children and young adults) since the hospice opened (up from 434 the previous year). Having made enormous inroads in perinatal care and working more closely within hospitals, we have continued to reach the most critically unwell babies and children at the earliest stage. 86% of referrals are now perinatal or from critical care. We also supported 805 bereaved families, up from 717 last year.

Deaths and end-of-life

The Rapid Response Team of highly skilled nurse specialists provides 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).

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INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS AND TRUSTEES OF CLAIRE HOUSE FOR THE YEAR ENDED 31 MARCH 2023

“Claire House has also provided invaluable respite on a number of occasions when we have not been able to cope, usually when Pippa has been discharged from a stay in critical care, is still unwell, we are all exhausted and there is care package break down.”

Statutory funding

We continued to work with NHS Cheshire and Merseyside Integrated Care Board (ICB) and the local NHS Places in our catchment area. All NHS Places within the ICB commission unplanned/emergency respite nights at the Hospice, plus palliative and end of life care in the community. NHS Liverpool Place and NHS St Helens Place also commission a perinatal service which in-reaches into local hospitals, and NHS Wirral Place are currently funding a project to improve the transition process between children’s and adults’ services.

Kate, whose daughter Pippa comes to Claire House.

On a national level, we have been heavily involved in the campaign to retain the Children’s Hospice Grant, which is worth almost £900,000 annually to Claire House, as its future remains uncertain.

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.

Unplanned / emergency respite

Offering help to families when they really need it is an important part of our services. Unplanned respite could be requested because of a family crisis, or due to a healthcare or social emergency.

“Norman and I started counselling and we joined the Butterfly Babies bereavement group. It helps being around people who understand what we’ve been through. Friends and family try but sometimes I don’t think they know how to deal with it or how to react.”

Carol Plumpton Walsh who attends a Claire House bereavement group.

www.clairehouse.org

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REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2023

Family support and counselling

“The social group has given me so much confidence in meeting new people, making friends and trying new things. It played a massive part in me feeling comfortable enough to go to uni, move out from home and make friends there.”

Liam Ashton, 19, who has been coming to Claire House for 11 years, attends the hospice young adults social group.

Looking after families’ mental health and wellbeing is a key priority for Claire House, as we know this helps maintain resilience, now and in the future. The Family Support team of counsellors (staff and volunteers), a music therapist, a therapeutic sibling support worker and complementary therapists, plays an increasingly important role, providing a range of support for children, young people and the whole family.

This year we identified the need for a Clinical Psychologist, who will support families dealing with trauma and ensure we provide holistic support. We have now appointed to this role and are excited about the difference this will make to families in the coming years.

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INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS AND TRUSTEES OF CLAIRE HOUSE FOR THE YEAR ENDED 31 MARCH 2023

“I work with our teenagers and young adults supporting their transition into the adult world between the ages of 18-25. I make sure they have some support in the adult world and help them take charge of their own lives to understand their own care needs. I want the young adults to be fully involved in any decisions about their lives.”

Andy Curtis, Young Adult Coordinator. The Claire House young adults social group was set up in 2019. Now over 20 young people meet once a month.

Young adults service

Claire House has a bespoke young adults service, that aims to treat the teenagers and young adults who access our services with the utmost respect and dignity, and ensure their voices and wishes are put at the centre of their care.

The team coordinate social activities, help with the transition from the hospice to adult services and provide specialist palliative care.

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 three virtual CQC reviews focussing on infection control and service provision and development as we emerged from the pandemic period, with positive feedback and no concerns raised and our CQC ‘Outstanding’ remains in place. In 2022-23 we had no formal complaints from service users.

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

www.clairehouse.org

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REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2023
OUR ESTATES
AND FACILITIES
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Claire House has two sites, a full hospice on the Wirral and a second site in West Derby, Liverpool, from which we offer a range of services including daycare, complementary therapies and counselling.

Our aim is to provide the children and families who need us with the best possible facilities and during 2022-23 we have made significant improvements to the Liverpool and Wirral sites.

In the Wirral we refurbished the hydrotherapy pool. At our Liverpool site we reconfigured the flow of the building to ensure it works better and provides more privacy for the children, young adults and families who visit us.

In Liverpool we opened our new atrium, to provide a social space for young adults’ activities, and also opened our new complementary therapy rooms, which provide a much more relaxing environment for those receiving treatments.

We know that opening a second hospice in Liverpool will help us with our ambition to reach every child and family who needs us, but during the pandemic we decided to pause our plans. In the coming year, as well as continuing with improvements to our Wirral site, we are excited about restarting our plans to develop a second hospice.

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REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2023

OUR FUNDRAISING

During another extraordinary year, defined by the costof-living crisis and squeezed budgets, our supporters have continued to step up by donating money or getting involved in fundraising events. In this financial year, our fundraised income reached £6.6m (2021-22: £6.4m), thanks to our local community who kept Claire House close to their hearts despite the challenging times.

After two pandemic years, there was renewed enthusiasm to have fun raising money with family, friends and work colleagues as sign ups to events continued to bounce back with record numbers of fundraising pages being set up online. As expected, recruitment and maintaining sign ups to our lottery and regular gifts proved a challenge but we discovered in our frequent thank you calls to supporters that there was no decline in passion for our cause which bodes well for the future.

Key highlights

Cycling for Little Sister Poppy

Daisy, age 4, wanted to raise funds for Claire House in memory of her little sister Poppy Hope. After learning how to ride her bike, she cycled 3K around the Wirral and raised over £600.

Gifts in Wills

We are forever grateful to those who leave us a gift in their Will. These vital gifts mean their support continues making a difference long after they are gone. In fact, 1 in 5 children we care for is funded by gifts in Wills. These gifts enable Claire House to make sure we will always be here for seriously and terminally ill children and their families.

Corporate supporters

After a four-year partnership with M&S Bank, they have decided to extend the partnership for a further three years. So far, the partnership has raised £103,789. 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. We have been the house charity for Mowgli Street Food on Water Street in Liverpool since December 2016. The partnership has raised £256,820 to date and Mowgli are now planning future Dog Fests, as well as supporting us with “£1 on the Bill” and other fundraising activities with staff.

Barratt Homes have chosen Claire House as their charity of the year for both 2022 and 2023. On top of their fantastic fundraising work, raising an amazing £63,435, the team have also given up their time to volunteer at the hospice.

Our approach to fundraising

Mum Jenna said: “Our beautiful baby girl Poppy sadly passed away shortly after she was born in May 2020. With Poppy’s second birthday approaching, Daisy wanted to do something special. She had just learnt to ride her bike, so decided that she would cycle for Claire House.”

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 2023

Trusts and foundations

We are very grateful to the 64 Trust, who have donated £1 million to Claire House over the last two years. This generous donation helped us further develop our second site in Liverpool, including redeveloping our complementary therapy rooms, making improvements to the Wirral hospice, such as refurbishing the hydro pool, and funding some of our core services.

A big thank you to the Marian Elizabeth Trust which so generously funds several key roles in our Care team, helping us to reach every local child who needs our support. Thanks also 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.

Many thanks to the Southampton Hospitals Charity, who allowed us to bid for some of the proceeds of the sale of the Banksy painting Game Changer . The grant has funded two new roles in our care team: a clinical psychologist and a young people’s support worker.

We continue to be grateful to all the Trusts and Foundations who have supported us over the past year.

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 Code of Fundraising Practice. We require any third parties to also be signed up to the Code.

RETAIL

The retail department demonstrated exceptional performance, with income of £2.2m outperforming budget by £138k. The relocation of existing stores in Ellesmere Port and St Helens has contributed to this success. The department has also shown a commitment to the wellbeing of its staff, which has undoubtedly played a role in their high performance. However cost pressures have resulted in a decline in the contribution to £220k (2021-22: £320k). As we move into the new financial year, we aim to sustain good results with our main focus being on training and development, as well as new store openings.

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 and regular giving recruitment 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 ways of ensuring that 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 2022-23.

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REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2023

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 continue 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. We have also continued our work to offer competitive salaries to retain and attract the skills and experience required to achieve our ambitions.

We are very grateful for the support of our 674 volunteers, who work tirelessly across the organisation. This includes our trustees, of whom Chair Eileen Baildam, John Gittins and Mark Thomas step down in the coming year.

This year we launched our first new volunteer led department in Liverpool and welcomed in lots of corporate volunteers to help maintain the site. Looking forward, we’re building our work experience programme to offer opportunities to 20 young people in the area and continuing our ‘Just One Hour’ marketing campaign to attract more volunteers into shorter, more flexible roles.

Equality, diversity and inclusion

communities. This year’s highlights include continuing with the Faith at End of Life training for our care staff and running Champions training to help identify staff members who can promote EDI across the organisation.

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

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Volunteer
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Recycling

Claire House is keen to play a positive role in protecting our environment. In 22-23 we recycled 188 tonnes of clothes through our Retail department.

Volunteer story

“Volunteering helped me to become more confident and happier.”

Kerry who volunteers in the Claire House Hunts Cross shop has seen the benefits of giving a little bit of time to a good cause. “When I first started, I had some issues with my health, I was feeling really low and I didn’t talk much. Volunteering was a good way to keep me moving.

“It’s been a year now and it’s helped massively. I’m more confident, I feel happier and I’m nearly three stone lighter! I’m a single mum of five and know how it feels when your child is sick. That’s why I chose Claire House. It’s good knowing that I’m giving back.”

www.clairehouse.org

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REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2023

Financial review

Claire House has continued to receive fantastic support, enabling the charity to support the children and families who need us. Despite external factors including the cost of living crisis and the war in Ukraine, we maintained a strong financial position.

Due to the continued support and generosity of our supporters, and the dedication of our staff and volunteers, the charity has spent £6.0m (2021-22: £4.7m) on care for dying children and other service-related activities.

remuneration for staff to ensure the finest team is in place to provide our services. There has also been significant development of our Liverpool site throughout the year, with the ground floor now fully operational as an outpatient centre, including respite, counselling and complementary therapy rooms. Investment has also been made in systems and IT to ensure we are in the best place to support our children and families now and in the future.

Income remains strong at £12.0m (2021-22: £11.7m) and consistent with the previous year, despite the loss of additional grants received in response to the Covid pandemic.

From 1st July 2022, the Clinical Commissioning Groups became Integrated Care Services and the way funding was managed and distributed changed. Under the Integrated Care Services, nine Clinical Commissioning Groups became one funding body in the area in which Claire House provides services. However we have not seen, and are not anticipating, any changes to the levels of current funding.

Overall, as of 31 March 2023, Claire House had a surplus of unrestricted funds before movements on investments of £2,418,017 (2021-22: £3,788,214).

Investment Powers & Policy

As of 31 March 2023, £3,883,411 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.

In addition to this, Claire House received a continuation of its NHS England grant of £745,745 (2021-22: £670,078), designed to provide an element of interim public sector funding until a more reliable funding structure is implemented. This grant has been extended into 2024/25. NHS England also provided a grant of £117,111 (2021-22: £91,853) towards the NHS pension contribution incurred by the organisation.

Reserves Policy

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 2022-23 was £908,980 (2021-22: £796,005).

The Trustees have established the level of reserves that the charity ought to have as £3.6m 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.

The Fundraising Team generated a total net income during this period of £6.6m (2021-22: £6.4m), inclusive of legacy income which increased by £0.5m compared to last year. Our legacies continue to remain our biggest source of funding, and this year we had a strong response to a new marketing and awareness campaign.

As of 31 March 2023, Claire House held approximately £9.9 million in free reserves (excluding tangible fixed assets and Designated funds). The context of the charity’s reserve fund is important: income remains unpredictable post-pandemic, with major risks including the cost of living crisis, the war in Ukraine, public sector funding reforms and fluctuating gifts in wills.

Now that we are returning to normal following the Covid pandemic we have seen an increase of funds raised from the many events organised by Claire House and our supporters. Our shops have seen an increase in income of £62,954, bringing total shops income to £2.2m (2021-11: £2.2m), this trend is expected to continue as consumers increasingly choose to shop in charity shops due to the current cost of living crisis. We have seen an increased trend in consumers choosing to shop in charity shops linked to the current cost of living crisis.

Further development of the Liverpool site will require significant investment and there is also a need to develop and modernise the services provided by Claire House and underlying infrastructure. The free reserves will enable the organisation to move forward with these plans over the coming years.

Investments during the year contributed £145,537 (2021-22: £102,946).

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.

Cost pressures have been felt across the organisation. Claire House has sought to maintain competitive

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REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2023

Principal Risks and Uncertainties

Economic uncertainty

High inflation and the cost-of-living crisis mean that goods and services cost us more, and our supporters don’t have as much to give. However, due to strong financial foundations we are able to cope with fluctuations in prices. In terms of our income, a diversified fundraising base means our income also remains strong.

Impact of nurse vacancies

Whilst our salary review (we now meet the NHS Agenda for Change salaries) has given us more confidence in our ability to recruit and retain nurses, due to the national nurse shortage staffing is still a challenge and remains one of the biggest limiting factors on our ability to provide safe care.

Staff wellbeing

The mental health and wellbeing of our staff and volunteers remains a key concern. As with other organisations, we accept that anxiety and stress are likely to be prominent issues in the coming years and this could impact on our ability to deliver on our plans.

The children’s hospice grant

The future of the children’s hospice grant, which funds a fifth of our care, remains uncertain. However, after continuing talks with government and lobbying by Together for Short Lives, who represent hospices across the UK, we are optimistic that this important source of funding will continue. Losing the grant would not close the hospice but would put more pressure on our fundraising teams.

www.clairehouse.org

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REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2023

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 objectives 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 0-25 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 to help the charity manage emergent risks, as well as a robust succession process.

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.

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 March 2023 all roles were reviewed to ensure we were paying competitive rates, as informed by Croners and Charity Retail for non-care roles and NHS Agenda for Change for care roles. Changes were implemented in April 2023.

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 personal development plan and also undertake a regular skills and performance audit to understand how they can learn, develop and grow as a Board.

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.

Every meeting ends with a review of that meeting, again to ensure that the Board is constantly striving to enhance its performance.

19

REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2023

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
J Gittins
M Thomas
Dr H J Butterworth
L Williams
Dr Ian Sinha
Dr Andrew Selby
Jonathan Bagley
Catherine Greening(appointed March 27th)
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(retired Jun 22)
Lian Rogan(appointed July 22 & resigned June 23)
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 lih

www.clairehouse.org

20

INDEPENDENT AUDITOR’S REPORT REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT AND TRATEGIC REPORT)TO THE MEMBERS AND TRUSTEE S OF CLAIRE HOUSE FOR THE YEAR ENDED 31 MARCH 2023

Trustees’ responsibilities in relation to the Financial Statements

The Charity Trustees (who are also the directors of Claire House for the purposes of company law) are responsible for preparing a Trustees’ Annual Report and Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Charity Trustees to prepare financial statements for each year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements, the Trustees are required to:

In so far as the Trustees are aware:

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The Trustees are responsible for keeping adequate accounting records that disclose, with reasonable accuracy at any time, the financial position of the charitable company and to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company, and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In approving the Trustees’ Annual Report we also approve the Strategic Report, included therein, in our capacity as company directors.

Signed by order of the Trustees by:

L Williams

Trustee

Date: 4.12.23

21

Independent Auditor’s Report

TO THE MEMBERS AND TRUSTEES OF CLAIRE HOUSE FOR THE YEAR ENDED 31 MARCH 2023

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 2023 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).

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.

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.

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

22

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS AND TRUSTEES OF CLAIRE HOUSE FOR THE YEAR ENDED 31 MARCH 2023

Opinions on other matters prescribed by the Companies Act 2006

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

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

Auditor’s responsibilities for the audit of the 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

23

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS AND TRUSTEES OF CLAIRE HOUSE FOR THE YEAR ENDED 31 MARCH 2023

2006) and the relevant tax compliance regulations in the UK; the nature of the industry; the business performance 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 noncompliance 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.

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:

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.

www.clairehouse.org

24

Consolidated Statement of Financial Activities

(INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2023

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
£
5,458,692
1,009,308
3,085,139
145,537
-
9,698,676
1,054,377
2,422,274
115,644
18,262
3,670,032
7,280,589
2,418,087
(263,401)
2,154,686
15,056,509
17,211,195		 Restricted
Funds
£
2,288,739
-
-
-
-
2,288,739
2,400
-
3,773
-
2,056,190
2,062,363
226,376
-
226,376
2,352,282
2,578,658		 2023
2022
Total
Total
Funds
Funds
£
£
7,747,431
7,748,096
1,009,308
816,932
3,085,139
3,019,350
145,537
102,746
-
59,730
11,987,415
11,747,054
1,056,777
871,381
2,422,274
2,308,853
119,417
60,044
18,262
18,493
5,726,222
4,691,220
9,342,952
7,949,991
2,644,463
3,797,063
(263,401)
62,809
2,381,062
3,859,872
17,408,791
13,548,919
19,789,853
17,408,791

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 23-43 form part of these financial statements.

25

Consolidated and charity balance sheet

FOR THE YEAR ENDED 31 MARCH 2023

Notes
Fixed assets
Tangible assets
17
Investments
19
Current assets
Stocks
20
Debtors
21
Cash at bank and in hand
Liabilities
Amounts falling due within one year
22
Net current assets

Net assets		 2023
2022
£
£
5,745,996
5,720,249
3,883,512
3,827,956
9,629,508
9,548,205
8,145
20,756
1,814,453
2,706,836
8,944,934
5,929,283
10,767,532
8,656,875
(607,187)
(796,289)
10,160,345
7,860,586
19,789,853
17,408,791
2,578,658
2,352,282
15,611,195
13,456,509
1,600,000
1,600,000
19,789,853
17,408,791
Group		 2023
2022
£
£
5,745,996
5,720,249
3,883,514
3,827,958
9,629,510
9,548,207
-
4,105
1,823,501
2,720,175
8,938,352
5,927,106
10,761,853
8,651,386
(603,811)
(793,103)
10,158,042
7,858,283
19,787,552
17,406,490
2,578,658
2,352,282
15,608,894
13,454,208
1,600,000
1,600,000
19,787,552
17,406,490
Charity
The funds of the charity:
The funds of the charity
Restricted income funds
24
Unrestricted funds:
- General fund
25
- Designated reserve
25
Total funds

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

L Williams - Chair

The notes on pages 23-43 form part of these financial statements.

www.clairehouse.org

26

Consolidated Cash flow statement

FOR THE YEAR ENDED 31 MARCH 2023

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		 £
91,734
53,803
(332,283)
(416,395)
-
275,688		 2023
£
3,521,354
(327,453)
3,193,901
6,036,513
9,230,414
8,944,934
285,480
9,230,414		 2022
£
3,381,801
102,522
424
(313,614)
(565,512)
310,051
327,288
(138,841)
3,242,960
2,793,553
6,036,513
5,929,283
107,230
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
6,036,513

The notes on pages 23-43 form part of these financial statements.

27

Notes to the Consolidated Financial Statements

FOR THE YEAR ENDED 31 MARCH 2023 (CONTINUED)

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 (FRS102) 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 2023. 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 2023 was £2,381,062 (2022: £3,859,872).

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.

www.clairehouse.org

28

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

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 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
Equipment
Fixtures and fttings
Motor vehicles
Shop fxtures and fttings		 2% straight line
written of over 5-7 years
written of over 3-7 years
written of over 3-7 years
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.

29

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

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.

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.

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.

Operating leases

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:

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.

www.clairehouse.org

30

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

2. income from donations and legacies

Unrestricted
Funds
£
Donations
General donations including gift aid
2,281,395
Company & Club
446,858
Trusts
-
Legacies
2,727,679
Gifts
Donations in kind
-
Grants receivable
Childrens Hospice Grant
-
NHS England Capacity and Community Support Grant
2,760
NHS Pension Scheme contribution
-
Coronavirus Job Retention Scheme
-
Covid-19 Retail Grant
-
5,458,692		 Restricted
Funds
£
3,696
6,200
1,405,783
-
10,204
745,745
117,111
-
-
2,288,739		 Total
Total
Funds
Funds
2023
2022
£
£
2,285,091
1,881,479
453,058
1,565,152
1,405,783
696,251
2,727,679
2,259,225
10,204
11,385
745,745
670,078
2,760
471,834
117,111
91,853
-
19,912
-
80,928
7,747,431
7,748,096

Income from donations and legacies was £7,747,431 (2022: ~~£7,748,096)~~ o ~~f which £5,45~~ 8 ~~,692 (2022: £~~ 5 ~~,911,887) was~~ unrestricted and £2,288,739 (2022: £1,836,209) was restricted.

We continue to see strong support from our volunteers and in the year to 31 March 2023, 552 individuals gave their time to support our work. Our average volunteer hours for the year was 114,816. This hourly contribution equates to a saving to Claire House of £1,054,010.

3. income resources from Charitabe activites

Unrestricted
Funds
2023
£
Clinical Commissioning Group funding
~~908,980~~
Provision of training
100,328
1,009,308		 Total Funds
Unrestricted
Funds
2023
2022
£
£
~~908,980~~
~~796,005~~
100,328
20,927
1,009,308
816,932

31

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

4. income from other trading activities

Unrestricted Restricted Total Funds Unrestricted
Funds Funds Funds
2023 2023 2023 2022
£ £ £
General events 178,227 - 178,227 82,354
Income from other trading activities 1,507,001 - 1,507,001 1,400,556
Sale of goods / services 1,399,911 - 1,399,911 1,536,440
3,085,139 - 3,085,139 3,019,350

Income from other trading activities was £3,085,139 (2022: £3,019,350) of which £3,085,139 (2022: £3,019,350) was unrestricted and £Nil (2022: £Nil) was restricted.

5. investment income

Unrestricted
~~Funds~~
2023
~~£~~
Interest from investments & properties
91,734
Bank interest receivable
53,803
145,537		 Total Funds
Unrestricted
~~Funds~~
2023
2022
~~£~~
~~£~~
91,734
102,522
53,803
424
145,537
102,946

6. other income

Profit on disposal of assets ~~Unrestricted~~
Funds
2023
£
-
-		 ~~Total Funds~~
~~Unrestricted~~
Funds
2023
2022
£
£
-
59,730
-
59,730

www.clairehouse.org

32

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

7. costs of generating voluntary income

Unrestricted Restricted
Funds
Funds
£
£
Staff costs
738,311
-
Premises costs
1,735
-
Depreciation
15,036
-
Travel
8,239
2,400
Other costs
291,056
-
1,054,377
2,400		 Total Funds
Total Funds
2023
2022
£
£
738,311
693,164
1,735
695
15,036
19,628
10,639
7,696
291,056
204,198
1,056,777
871,381

Costs of generating voluntary income were £1,054,377 (2022: £ ~~871,381) of which £1,054~~ , ~~377~~ (2022: £868,981) was unrestricted and £2,400 (2022: £2,400) was restricted.

8. fundraising trading cost of goods sold and other costs

Unrestricted Restricted
Funds
Funds
£
£
Merchandise costs
(9,780)
-
Staff costs
1,200,540
-
Premises costs
480,918
-
Depreciation
72,001
-
Travel
82,779
-
Other trading activity costs
~~464,943~~
~~-~~
Other costs
130,873
-
2,422,274
-		 Total Funds
Total
2023
2022
£
£
(9,780)
9,854
1,200,540
1,115,354
480,918
396,357
72,001
129,426
82,779
83,278
~~464,943~~
~~448,286~~
130,873
126,298
2,422,274
2,308,853

Costs of fundraising trading were £2,422,274 (2022: £2,308,853 ~~) of which £2~~ , ~~422,274~~ (2022: £2,307,010) was unrestricted and £Nil (2022: £1,843) was restricted.

9. costs of events and challenges

Unrestricted Restricted
Funds
Funds
~~£~~
~~£~~
Events and Challenges
~~115644~~
~~3773~~		 Total Funds
Total Funds
2023
2022
~~£~~
~~£~~
~~119417~~
~~60044~~

Costs of events and challenges were £119,417 (2022: £60,044) of which £115,644 (2022: £60,044) was unrestricted and £3,773(2022: £Nil) was restricted.

33

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

10. costs of charitable activities by fund type

Unrestricted
Funds
£
Hospice activities undertaken directly
2,002,836
Support costs
1,636,846
Governance costs
30,350
3,670,032		 Restricted
Funds
£
2,007,562
48,628
-
2,056,190		 Total Funds
Total Funds
2023
2022
£
£
4,010,398
3,446,123
1,685,474
1,218,394
30,350
26,703
5,726,222
4,691,220

Costs of charitable activities were £5,726,222 (2022: £4,6 ~~91,220) of which £3,670,032~~ (2022: £2,868,103) was unrestricted and £2,056,190 (2022: £1,823,117) was restricted.

11. costs of charitable activities by activity type

Hospice Activities
undertaken
directly
£
taff costs
3,452,103
Premises costs
165,150
Depreciation
154,252
Professional fees
-
Operating costs
238,893
4,010,398		 Support
Costs
£
1,121,898
102,018
65,187
48,960
347,411
1,685,474		 Governance
Costs
£
16,100
-
-
14,250
-		 Total Funds
Total Funds
2023
2022
£
£
4,590,101
3,551,486
267,168
192,127
219,439
269,144
63,210
53,892
586,304
624,571
5,726,222
4,691,220
30,350

Governance costs represent the time proport ~~ion of staf sa~~ l ~~ary costs requ~~ i ~~red to prepare~~ a ~~nd~~ 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

Unrestricted
Funds
2023
£
Profit on sale of investment
~~56,750~~
Gain/(loss) on revaluation of investment assets (note 19)
(320,151)
(263,401)		 Unrestricted
Funds
2023
£
Profit on sale of investment
~~56,750~~
Gain/(loss) on revaluation of investment assets (note 19)
(320,151)
(263,401)		 Unrestricted
Funds
2023
£
Profit on sale of investment
~~56,750~~
Gain/(loss) on revaluation of investment assets (note 19)
(320,151)
(263,401)		 Unrestricted
Total Funds
Funds
2023
2022
£
£
~~56,750~~
~~46,447~~
(320,151)
16,362
(263,401) (263,401)
62,809

www.clairehouse.org

34

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

13. net income/(expenditure) for the year

This is stated after charging:
Depreciation
Auditors remuneration
- Audit of the financial statements
- Accountancy services
Profit/(loss) on fair value movement of investments
Operating lease costs:
- Land and buildings		 2023
£
306,536
14,000
3,200
(320,151)
331,928		 2022
£
418,205
13,000
3,000
16,362
275,351

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 (2022: Nil).

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

Wages and salaries
Social security costs
Pension costs		 2023
2022
£
£
5,548,669
4,568,695
518,887
385,800
461,397
351,509
6,528,953
5,306,004

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 £346,669 (2022: £284,716).

35

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

16. Particulars of employees

The average number of staff employed during the year was 179 which includes 78 part time staff. The average number of full-time equivalent (FTE) staff employed during the year was 173. 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		 2023
2022
Number
Number
92
84
23
20
6
6
19
19
33
37
173
166

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

£60,000 - £70,000
£70,000 - £80,000
£80,000 - £90,000
£90,000 - £100,000		 2023
Number
1
-
1
~~1~~		 2022
Number
1
-
-
~~1~~

Total redundancy/termination payments in the year amounted to £36,378 (2022: £28,534).

www.clairehouse.org

36

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

17. Tangible Fixed Assets

Group and Charity

Cost
At 1 April 2022
Additions
Disposals
At 31 March 2023
Depreciation
At 1 April 2022
Charge for year
Eliminated on disposal
At 31 March 2023
Net Book Value
At 31 March 2023		 Equipment,
Freehold
Fixtures and
property
fittings
£
£
7,268,037
2,398,997
223,556
108,727
-
-
7,491,593
2,507,724
1,908,166
2,048,418
146,832
152,638
-
-
2,054,998
2,201,056
5,436,595
306,668		 Motor
Vehicle
Total
£
£
267,508
9,934,542
-
332,283
-
-
267,508
10,266,825
257,709
4,214,293
7,066
306,536
-
-
264,775
4,520,829
2,733
5,745,996

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.

37

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

19. Fixed Asset Investments

Group and Charity

Market value as at 1 April 2022
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 2023
Historical cost at 31 March 2023
Analysis of investments at 31 March 2023 between funds
Unrestricted
Funds
£
Listed Investments
Quoted fixed interest securities
- UK Government Stock
425,216
- UK Fixed Interest
541,824
- Overseas Fixed Interest
314,046
1,281,086
Quoted Shares
UK Equities
492,939
Overseas Equities
813,417
Property Funds
294,705
Alternative Assets
715,885
2,316,946
Total of Listed Investments
3,598,032
Other Investments
UK cash held as part of portfolio
285,480
3,883,512		 2023
2022
£
£
3,827,956
3,570,161
416,395
565,512
(217,038)
(280,832)
176,350
(43,247)
(320,151)
16,362
3,883,512
3,827,956
3,303,144
3,105,687
Total Funds
Total Funds
2023
2022
£
£
425,216
454,618
541,824
558,537
314,046
336,651
1,281,086
1,349,806
492,939
549,918
813,417
817,388
294,705
337,209
715,885
666,405
2,316,946
2,370,920
3,598,032
3,720,726
285,480
107,230
3,883,512
3,827,956

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 £3,017,664 (2022: £2,998,457) (excluding donated shares) are held by the Group and Charity and had a market value of £3,598,032 at 31 March 2023 (2022: £3,720,726).

www.clairehouse.org

38

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

20. stocks

Stock 2023
2022
£
£
8,145
20,756
Group		 2023
2022
£
£
-
4,105
Charity

21. Debtors: Amounts falling due within one year

Amounts due from group undertakings
Income tax recoverable
VAT recoverable
Other debtors
Prepayments and accrued income
Legacies		 2023
2022
£
£
-
-
168,313
148,382
88,111
54,372
202,405
69,027
818,461
819,712
537,163
1,615,343
~~1,814,453~~
~~2,706,836~~
Group		 2023
2022
£
£
9,048
13,375
168,313
148,382
88,111
54,372
202,405
68,991
818,461
819,712
537,163
1,615,343
~~1,823,501~~
~~2,720,175~~
Charity

22. Liabilities: Amounts falling due within one year

Trade creditors
PAYE and Social Security
Pension contributions
Accruals
Deferred income
Deferred income
Deferred income at 1 April 2022
Utilised in year
Received in year
Deferred income at 31 March 2023		 2023
2022
£
£
178,629
227,240
86,902
94,666
64,604
47,653
170,438
170,004
106,614
256,726
~~607,187~~
~~796,289~~
£
256,726
(256,726)
106,614
~~106,614~~
Group		 2023
2022
£
£
178,629
227,240
86,902
93,780
64,604
47,653
167,062
167,704
106,614
256,726
~~603,811~~
~~793,103~~
Charity

39

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

23. Operating Lease Commitments

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

2023 2022
£ £
Land and buildings:
Within one year 320,825 316,375
Between one and five years 374,617 581,501
Later than five years - -
695,442 897,876

24. restricted funds

Group and Charity
Andrea Brabin
Cheshire Freemasons
Children in Need
David & Ruth Lewis Family Charitable Trust
Denbighshire Council
Department of Health
Dorothy Hall Fund
DWF Foundation
Equipment
Ford of Britain Trust
Hollyhock Charitable Foundation
Hospice building
Marian Elizabeth Trust
Mike Edwards
Miss André Brabin
Morrisons Foundation
New Liverpool Site
NHS Pension Scheme grant
Shop Direct
Southampton Hospitals Charity
Steven Gerrard Foundation
Under £5000 and anon
Vehicles
64 Trust
Gifts in kind		 Balance at
1 April
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		 Incoming
Resources
£
20,200
760
41,341
10,000
-
745,745
-
2,000
-
3,000
72,964
-
200,000
20,000
-
-
117,111
-
249,631
-
~~45,783~~
-
~~750,000~~
10,204
2,288,739		 Balance at
Outgoing
31 March
Resources
2023
£
£
225
19,975
-
760
37,275
4,066
10,000
-
-
5,497
745,745
-
6,510
14,690
935
1,065
-
18,442
-
3,000
19,828
53,136
44,511
1,642,255
244,461
65,278
-
-
20,000
-
18,425
-
16,443
117,111
-
25,518
-
-
249,631
-
202,386
~~42,705~~
~~28,400~~
-
2,150
~~755,469~~
~~213,061~~
12,070
(2)
2,062,363
2,578,658

All restricted funds are included in the Charity accounts

www.clairehouse.org

40

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

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.

41

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

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		 Balance at
Outgoing
31 March
Resources
2022
£
£
6,625
-
55,481
-
12,500
-
1,843
5,497
1,141,912
-
800
21,200
16,164
18,442
41,923
1,686,766
200,000
109,739
-
18,425
10,000
-
-
16,443
91,852
-
79,067
25,518
-
202,386
3,750
-
95,065
25,322
5,160
2,150
31,470
218,530
33,748
1,864
1,827,360
2,352,282

All restricted funds are included in the Charity accounts 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.

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

42

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

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.

43

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

25. unrestricted funds

As at 1 April 2022
Incoming resources
Outgoing resources
Gains and losses
Release of designated reserves
Amounts designated in the year
As at 31 March 2023		 Designated
General Development
Funds
Funds
£
£
13,456,509
1,600,000
9,698,676
-
(7,280,589)
-
(263,401)
-
-
-
-
-
15,611,195
1,600,000
Group		 Designated
General Development
Funds
Funds
£
£
13,454,208
1,600,000
9,698,676
-
(7,280,589)
-
(263,401)
-
-
-
-
-
15,608,894
1,600,000
Charity

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 2021
Incoming resources
Outgoing resources
Gains and losses
Release of designated reserves
Amounts designated in the year
As at 31 March 2022		 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
Group		 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
Charity

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

44

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

26. Analysis of Net Assets Between Funds

Total
Tangible Net Current 31 March
Fixed Assets Investments Assets 2023
£ £ £ £
Restricted Funds:
Andrea Brabin - - 4,975 4,975
Andrea Brabin - - 15,000 15,000
Cheshire Freemasons - - 760 760
Children in Need - - 4,066 4,066
Denbighshire Council 5,497 - - 5,497
Dorothy Hall Fund 14,690 - - 14,690
DWF Foundation - - 1,065 1,065
Equipment 18,442 - - 18,442
Ford of Britain Trust - - 3,000 3,000
Hollyhock Charitable Foundation - - 53,136 53,136
Hospice Building 1,642,255 - - 1,642,255
Marian Elizabeth Trust - - 65,278 65,278
Miss André Brabin - - 20,000 20,000
Morrisons Foundation 18,425 - - 18,425
New Liverpool Site 16,443 - - 16,443
Southampton Hospitals Charity - - 249,631 249,631
Steven Gerrard Foundation 202,386 - - 202,386
Under £5000 and anon - - 28,400 28,400
Vehicles 2,150 - - 2,150
64 Trust 180,877 - 32,184 213,061
Gifts in Kind 1 - (3) (2)
2,101,166 - 477,492 2,578,658
Unrestricted Funds
General Funds 3,644,830 3,883,512 8,082,853 15,611,195
Designated Funds - - 1,600,000 1,600,000
Total Funds 5,745,996 3,883,512 10,160,345 19,789,853

45

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

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

www.clairehouse.org

46

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

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 £9,048 was due from Claire House Shops at 31 March 2023 (2022: £13,375).

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		 2023
2022
£
£
652,824
455,287
(580,964)
(397,028)
71,860
58,259
~~(71,860)~~
~~(58,259)~~
-
-
-
-
~~2,301~~
~~2,301~~
2,301
2,301
~~2023~~
~~2022~~
£
£
14,727
18,828
(12,424)
(16,525)
2,303
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		 2023
2022
£
£
2,644,463
3,797,063
-
-
(91,734)
(102,522)
(53,803)
(424)
-
(59,730)
306,536
418,205
~~12,611~~
~~16,461~~
892,383
(677,604)
~~(189,102)~~
~~(9,648)~~
3,521,354
3,381,801

47

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

29. Analysis of changes in net funds

1 April 31 March
2022 Cash Flows 2023
£ £ £
Cash at bank and in hand 5,929,283 3,015,651 8,944,934

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 £461,397 (2022: £351,509) which was offset by contributions made by the Department of Health of £92,554 (2022: £91,852).

The amount outstanding at the year-end was £64,604 (2022: £47,653).

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 (2022: 17) 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		 2023
2022
£
£
1,365,103
1,512,282
819,637
558,097
-
65,573
~~54,822~~
~~40,656~~
2,239,562
2,176,608
(1,957,330)
(1,860,567)
282,232
320,041

www.clairehouse.org

48

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