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2024-03-31-accounts

Trustees’ Report and Consolidated Financial Statements For the Year Ended 31 March 2024

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 2023-24 Annual Report

“We found out about Oliver’s heart condition at my 20-week scan and Claire House helped us through that scary, uncertain time. We’ve had some stressful moments since, like when Oliver needed emergency surgery, but Claire House is always there. They’re like family, still helping us to make special memories.”

Amelia Christie, whose son Oliver 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 2024

Contents

Our 2022-23 Year

Strategic Report

Financial statements

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Report of the Trustees

INCLUDING DIRECTOR’S REPORT AND STRATEGIC REPORT FOR THE YEAR ENDED 31 MARCH 2024

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 2024. 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 and CEO’s report

This year saw Claire House going from strength to strength, as we laid the foundations for transformational change.

There comes a time in the development of all charities when we must revisit our vision and decide – grow and do more; or play it safe and stay the same.

At Claire House, we have always passionately pursued our vision: One day, every baby, child and young adult who is seriously or terminally ill, will receive the very best care and support, together with their family, wherever and whenever they need it.

We are bound to this vision; we know we are delivering outstanding care, but we are not reaching all those who need it. The future development of our hospice in Liverpool is central to achieving this by growing our capacity to provide care and enabling us to influence the care provided by others.

Alongside this bold vision, as we grow, we will not compromise the care we already provide at our precious hospice on the Wirral, built and sustained by the generosity of our community. We have now been providing outstanding care here for 25 years.

During 2023/24, we supported 494 babies, children and young people, including 100 at the end of their lives.

We continued to develop our innovative services, such as our rapid response work where we bring all the services offered at the hospice into the family home at the toughest of times – including emergency and end of life care, responding to crises round the clock.

We employed a Clinical Psychologist to enhance the emotional support and counselling we provide in ever more complex situations.

We made significant improvements throughout our Wirral site to ensure our beautiful 25-year-old building continues to be a wonderful place for the babies, children and young adults who stay with us, as well as a safe haven for their families.

We have 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 sessions we offer by 116% compared to last year.

Despite a difficult economic and political climate, making fundraising challenging, our income was strong and our reserves robust, which allowed us to start planning for the future. Thank you to all our magnificent supporters who have sustained our vital services and brought our dreams for the future just a little bit closer to reality.

The next year will see us re-igniting our plans, which were paused due to Covid, to build a second hospice in Liverpool. By 2029, we’ll be able to provide all our outstanding and innovative services from a new hospice in Liverpool, as well as from the Wirral.

We know that in the future 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, this year and in the years to come. We do this inspired by our bold and exciting vision; our supporters who give us confidence that together we will succeed; and the babies, children, young people and families we serve who show us the way.

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 2024

Why Claire House exists and our vision

It is heartbreaking that the number of babies, children and young people expected to die before adulthood is increasing every year. The impact of this on the child and on their family is huge, and the thought of any family facing this alone is truly unimaginable.

We cannot stop children from dying, but we can ensure that families facing this painful journey are supported throughout their child’s life, through their loss, and for as long as is needed afterwards.

Right now, we cannot reach everyone who needs our support, and we cannot meet the immense demand for our services.

We are committed to leading the way in children’s palliative and end of life care; building a second hospice in Liverpool; and growing an incredible

workforce to meet the rising demand. To do this we need to inspire our community to be a part of this exciting journey and not stop until, together, we can say that no family faces heartbreak without the support they so desperately deserve.

Our vision is that every baby, child and young adult who is seriously or terminally ill, receives the very best care and support, together with their family, wherever and whenever they may need it.

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REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2024

Our plans for the next five years

By 2029 we will:

Be delivering leading care services

We will be closer to reaching every baby, child, young adult and family, ensuring they can get the high-quality services that they need, wherever they need them.

Have built a new children’s hospice in Liverpool

We will be delivering care at and from our two sites (Wirral and Liverpool).

Have grown an incredible workforce

We will be recognised as an outstanding employer and be able to find, keep and inspire the workforce that we need to achieve our ambitions.

Have raised transformative amounts of money

We will have inspired our whole community to join us on our exciting journey, raising enough money to grow Claire House and meet the ever-increasing demand for our services.

Have embraced digital transformation

We will have embedded digital solutions and be better able to meet the needs of the families that Claire House exists to support.

www.clairehouse.org

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REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2024

How we helped dying children and their families - the breakdown:

489 1,260 (437 last (1,733 last financial year) financial year)

1,804 (1,073 last financial year)

face-to-face play sessions with children, babies and young adults.

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.

nights of planned respite delivered face-to-face play sessions at the hospice. Whilst this number with children, babies and is down on last year, demand young adults. remains high and the team have done an excellent job managing bookings whilst dealing with nurse shortages (a situation mirrored across the country). 100 (107 last financial year)

babies, children and young people, and 494 their families, got the care and support they needed (this includes families who are (456 last currently receiving care, as well as those financial year) who were discharged or died during 23-24).

children and families supported at end of life or following a death at home, in the hospice, or in hospital.

How we raised our money

How we spent our money

----- Start of picture text -----
OTHER
events &
nhs England £328,510 challenges
£880,990 fundraising £121,097
trading
legacies
£2,345,307
£1,196,159
trading income cost of generating
£3,973,787 voluntary income respite in house
£1,235,821 £4,555,831
holistic &
fundraising physiotherapy
£3,631,554 therapy
£455,118
commissioned
income music
counselling &
£914,840 family support £23,815
£630,955 rapid response play
services £339,152
£1,492,015
----- End of picture text -----

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Luke’s story

We found out our baby had a chromosome abnormality at our 12-week scan.

They later told us he had a heart defect and was measuring small, so I was advised to have a planned C-section. Luke was born at 37 weeks and taken straight to the neonatal unit.

Tests showed Luke had Cornelia de Lange syndrome. He is also visually and hearing impaired and relies on oxygen.

Luke was very up and down in those first couple of weeks in neonatal, but I was still hopeful we would be home soon. Then he got sepsis and pneumonia. At that point, we were introduced to Claire House.

For us, it was incredible to speak to other parents at baby group who knew the difference Claire House makes. We didn’t feel alone as there were other people who had their struggles.

There are times when it can feel too much, when Luke has had chest infections or very disturbed nights. That is why we are grateful to Claire House.

Luke now comes in for respite. It’s amazing because we can recharge our batteries and focus on his brothers, Jacob and Dylan, knowing Luke is having the best time at the hospice.

Luke loves everything sensory, so he loves going into the hydrotherapy pool and watching the lights. He can be cheeky, and this side is always on display at Claire House.

Claire House has become a much-needed lifeline for us. We don’t know what the future holds for Luke. There are so many obstacles and hurdles, there is never a dull moment with him. But we know Claire House is there for us.

DIANE TICKLE, WHOSE SON LUKE COMES TO CLAIRE HOUSE

www.clairehouse.org

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REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2024

Strategic Report OUR CARE SERVICES

The services we provide 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

Our care team continues to innovate, offering outstanding services and more choice to families. After a period of very rapid growth when we introduced our perinatal services, over the last five years referrals have stabilised with 59% of all our referrals now being perinatal.

Many referrals are now from the Liverpool (north) side of the Mersey, showing that developing new services and further development of the site in Liverpool would be of great benefit to families.

2023/24 was our busiest year for unplanned emergency respite, and end-of-life care was up 11% on the previous year. The amount of planned day-care, complementary therapy and counselling services we offered also increased to meet demand.

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INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS AND TRUSTEES OF CLAIRE HOUSE FOR THE YEAR ENDED 31 MARCH 2024

to helping families to decorate the Butterfly Suites with mementos and arranging for family and friends 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.

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. During the last 12 months, we continued to prioritise end of life care and provided more nights of care than in the previous year (up by 11%), giving families a choice of where their child died, whether that be at home, in the hospice or in hospital.

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

Butterfly suite and bereavement support

When a child dies our Butterfly Team (above) 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,

Meet Dr Beth Ward, Clinical Psychologist

Whether it’s helping children, teenagers and families to understand their emotions, or being there in a crisis, Dr Beth Ward is on hand.

Beth has joined Claire House as our first Clinical Psychologist – a crucial member of the care team, supporting the psychological well-being of children with life-limiting or terminal illnesses, as well as their families and hospice staff.

Based full-time at Claire House, her work involves assessment; individual, family and group therapy; and working with medical professionals to understand the emotional needs of families.

She says: “I’m trained to help people understand their emotions, thoughts and relationships and work with families to help them cope during a profoundly challenging time.

“I’ve worked with a range of different families with lots of different needs. Some have experienced

“When our beautiful daughter Lillian passed, our lives were turned upside down. But Claire House was with us every step of the way. They wrapped their arms around us and took over, helping us to make memories, prepare to say goodbye and heal our wounds. It’s something we’re so grateful for and will never forget.”

Louise, whose family was supported by Claire House’s Butterfly team

bereavement, while others may have struggled with their child’s condition suddenly deteriorating.

“I also train staff, helping them to recognise and respond to psychological distress in children and families, and support them to manage the emotional toll of their work to ensure they can continue to provide amazing care.”

Beth works closely with the Rapid Response team to offer immediate help in times of crisis as an alternative to planned counselling sessions.

Supporting children and families holistically, she also works with other professionals including schools, social workers, doctors and nurses.

Working alongside the Family Support team, Beth ensures families get the most appropriate support. This could be anything from identifying a depressed brother or sister who needs one-to-one therapy to supporting a couple whose child has complex care needs, or arming a distressed young adult with coping strategies to manage their cancer diagnosis.

www.clairehouse.org

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REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2024

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.

Perinatal and baby support services

When parents get heartbreaking news about their baby’s health, our Perinatal team is by their side to offer support.

Claire House helps families deal with difficult news during pregnancy, as early as the 12-week scan, and up to 18 months after a baby is born – meaning no one copes alone.

We give emotional support during pregnancy and birth, both at home and at appointments, as well as offering antenatal classes and memory making to create precious moments with bump or baby. And when life feels too hard, our complementary therapies, such as reflexology and reiki, provide some much-needed relaxation.

Our team has now grown, with four associate nurse specialists, a midwife and a trainee assistant practitioner, led by a nurse consultant, all offering perinatal palliative care.

A Butterfly co-ordinator and a counsellor offer a listening ear and practical help, with support extending to specific therapies to help with post-traumatic stress disorder linked to birth trauma.

Katrina Williams, Perinatal Palliative Care Nurse Consultant,

says: “Ten years ago, perinatal referrals for hospice support were few and far between. We now have more than 150 referrals every year. “Our aim is to support families through their pregnancy, birth, baby’s life and death by creating a safe, compassionate, and caring environment for parents to explore their wishes and process their emotions, as well as encouraging them to find hope and meaning through their journey.”

The team continues to support families when a baby is discharged from hospital, inviting them to our baby groups where they can chat to other parents in a similar situation.

If a baby dies, our monthly Butterfly Babies bereavement group at Claire House Liverpool provides parents with a safe environment to talk about their grief and meet other families with shared experiences.

“It’s important for me to maintain a healthy social life and a strong friendship group. The social group allows me to do this. I feel like I can be myself when I’m there and I trust the staff, which is important to me. We also have a great laugh together and make good memories!”

Jordan, 23, who has been coming to Claire House since he was seven years old, attends the hospice’s young adults social group.

“Going to the baby group at Claire House was amazing. I could be around other parents like us in a safe environment. I didn’t feel quite so alone. At Claire House, Luca sees children in wheelchairs like him and seems so comfortable. For me, I get to speak to other adults who just understand and that’s so important.”

Vicky, whose son Luca attends Stay & Play sessions at Claire House

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INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS AND TRUSTEES OF CLAIRE HOUSE FOR THE YEAR ENDED 31 MARCH 2024

“I am based within the Young Adult service and I work closely with our teenagers and young adults aged 14 years and over to support their transition into the adult world. I also run social groups each month where young adults aged 14 plus get together at Claire House Liverpool for lots of fun and games, food and peer support. I am passionate about supporting young people to make the most of their lives, have fun and learn from each other to support them throughout their lives.”

Dougy Oliver, Young Adult Practitioner. The social group was set up in 2019. Now, across different sessions, almost 30 children, teenagers and young adults meet for fun and games at our Liverpool site.

Young Adult Service

At Claire House, we have a bespoke Young Adults service for our teenagers and young people with life-limiting illnesses. The young adults we support are treated with the utmost respect and dignity. Our team also ensures they are heard, putting their voices and wishes at the centre of their care.

Teens and young adults can take part in social activities, get help transitioning from the hospice to adult services and are given specialist palliative care. This year, we have increased our upper age range from 23 to 25 years.

Statutory funding

We 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. During 202324, NHS Wirral Place funded a project to improve the transition to adults’ services.

We have been heavily involved in the national campaign to retain the Children’s Hospice Grant. In 2023-24 this was worth almost £900,000 to Claire House; campaigning has led to a one-year rollover, including a small inflationary uplift, so Claire House will receive £910,000 in 2024-25. As the future of the grant remains uncertain, we will continue to campaign for its retention.

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 2023-24 we had no formal complaints from service users.

“Claire House plays a massive part in our lives. It lets me completely switch off and take a breath. Faye always has the biggest smile there. She loves the hydrotherapy pool, music therapy, arts and crafts and movie nights. And as a family, we’ve made memories together. I honestly don’t know what we’d do without Claire House.”

Joanne, whose daughter Faye has planned respite stays at Claire House.

Read the report here: 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 2024

OUR ESTATES AND FACILITIES

2023-24 was an exciting year as we continued to refresh our hospice on the Wirral, refurbishing the children’s bedrooms, putting new flooring in the hospice, and generally updating the whole site.

We know the greatest step to achieving our vision will be to build a second children’s hospice in Liverpool, expanding our services across two sites and breaking down barriers to accessing our care.

As a result of many years of hard work, and with the help of our wonderful supporters, we are the proud

owners of a perfectly located site. Claire House Liverpool is in West Derby, very close to Alder Hey Children’s Hospital, and is ready to realise its full potential.

From this site we currently offer a range of services including daycare, complementary therapies and counselling. However, this year

we set plans in motion to develop a full hospice that will be able to offer 24/7 care.

“The exciting ambitions that Claire House is committed to achieving will have a huge impact on patients under the care of Alder Hey. Families will have greater choice in their child’s place of death when there are 24/7 children’s hospice facilities just a stone’s throw away.”

Dr Sarah Mahoney, Paediatric Intensive Care Consultant at Alder Hey.

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REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2024

OUR FUNDRAISING

Key highlights:

Gifts in Wills

Our supporters continue to honour us by including gifts in their wills to support Claire House. In 2023-24 this was £1.2m, which makes up 27% of our fundraised income. One in five children we care for is funded by gifts in wills. We are very grateful for donations we receive today, and thanks to supporters choosing to include gifts in their wills, they help support our future too.

Trusts and foundations

Thanks must go to BBC Children in Need, who support our Sibling Events Programme and our Play Service, both bringing light and laughter to our children and young people during the most difficult times.

Our supporters are at the heart of everything we do. Claire House exists because our community has taken us to its heart over three decades. This year was no exception, as our fundraised income reached £4.4m.

Our events have bounced back to pre-pandemic levels, and we’ve had a record-breaking year for runs, cycles, treks, and challenges. Runners alone raised more than £200,000 in 2023-24 as they pounded the pavements in Liverpool, Chester, Manchester, London, Barcelona, New York and beyond. Our annual Claire House Does Strictly event raised £72,000 – double last year’s total.

We continue to rely on the income that comes from lottery players and regular givers. Since its creation our lottery has raised more than £10million, making it the most predictable source of income at Claire House (2023-24 raised £1.6m). With 30,000 lines played weekly and more than 2,000 prizes each year, our supporters win while Claire House wins too.

Many thanks to Southampton Hospitals Charity, who are in the second year of funding two key roles in the hospice: Young Person’s Support Worker and Clinical Psychologist.

A big thank you to the Marian Elizabeth Trust, who help us reach so many local children that need us by generously funding vital roles within our care team.

Thanks to HSBC in the Community for funding a full refurbishment of both the Teen Lounge and Quiet Lounge, ensuring children and young people have the best experiences at our Wirral hospice.

We are very grateful to all the Trusts and Foundations that have generously supported us this past year.

Corporate supporters

We’re very proud that our Corporate Volunteering programme has allowed us to engage with hundreds of supporters from many businesses, and grateful for all the work they’ve done for us.

Pippa’s incredible fundraising efforts

Pippa, 10, has been working hard over the last few years to reach her target of raising £3,000 for Claire House. With help from her friends and four-year-old sister Erin, she has cycled 250 miles in 2021, taken on a million-step challenge in 2022 and has now walked and cycled 100 miles in January 2024.

Throughout these amazing challenges she has taken on wind, rain, snow, and even a broken arm, and nothing has ever stopped her. Pippa is one of our true Claire House Heroes!

www.clairehouse.org

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REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2024

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, the Gambling Commission, the ICO and committed to the Code of Fundraising Practice and the other laws and regulations we are required to adhere to. We require any third parties to also be signed up to the Code.

This has equated to 24 businesses through the doors, 212 volunteers in total and 1,020 hours of essential work being carried out in Claire House Liverpool.

Some of our biggest and best supporters have continued to support Claire House and have now raised an amazing amount of money for us.

We continue to have a special relationship with housebuilders such as Barratt Homes and Redrow. So far, the Barratt partnership has raised £123,070, while Redrow’s fundraising work has raised £117,815.

We have been the house charity for Mowgli Street Food on Water Street in Liverpool since December 2016. The partnership with Mowgli has raised £312,276 to date.

The total raised by businesses in 2023-24 was £751,957.

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 thorough inductions for all new staff. We also invite them into the hospice bi-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.

Our approach to fundraising

We know if we’re able to raise more money, we can help more children. Building trust with our supporters and demonstrating their impact is central to our fundraising philosophy. This year, we asked supporters how we are doing and 95% agreed or strongly agreed Claire House treats them well, 91% said we always thank them appropriately and 94% said they hear from us just the right amount.

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 four supporter complaints in 2023-24, that were dealt with to all parties’ satisfaction.

RETAIL

The Retail Department demonstrated exceptional performance, with income of £2.3m outperforming the budget by £696k.

Despite challenges in the market sector, the dedication and hard work of our teams led to remarkable achievements across our shops. We celebrated the opening of the new Connah’s Quay shop and the re-opening of the Great Homer Street shop as a donation centre, which has boosted stock donations. Our Gift Aid and eBay operations continue to thrive, and the rollout of the single ticket lottery sales project was successful.

This financial year, we remain focused on staff training and personal development, as well as opening new stores and refurbishing our Chester superstore. In addition to these exciting projects, our shops remain dedicated to supporting the environment by reducing waste, promoting recycling, and championing sustainable practices.

“For many in Liverpool, the Wirral, North Wales and surrounding areas, retail is the public face of Claire House. That’s why it’s so important we spread the word about what we do and our exciting plans for the future.”

Sam Roberts, who is a retail driver for Claire House

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REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2024

Equality, diversity and inclusion (EDI)

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 communities. The group continues to go from strength to strength, running the Faith at End of Life training for our staff and celebrating a wide range of cultural holidays and events.

“We wish to provide an inclusive environment to everyone who uses our services. We aim to broaden our diversity to better serve our workforce, supporters and communities.”

Claire Jones, Care Coordination Team Leader and a member of the EDI group.

Looking after the environment

At Claire House, we are committed to looking after the world we live in. In March, we conducted an Energy Assessment at our Wirral site run by the VCSE Energy Efficiency Scheme. Work is now underway to act on the findings of the assessment, including applying for funding to replace old timber windows and upgrading our lighting to all be LED.

We have committed that sustainable construction will be at the heart of our plans to develop the Liverpool site. Our Retail team also play a role in helping the environment, as they re-sell preloved clothes. Last year, we recycled nearly 29 tonnes of clothes that would otherwise have gone into landfill (enough to fill 58 Olympic-sized swimming pools to the brim!).

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 472 volunteers, who work tirelessly across the organisation. This year, we continued the campaign to recruit more volunteers and ensure those we do have know their contribution is really valued.

Tina’s volunteering story

Claire House Liverpool receptionist Tina Pearson tells how becoming a volunteer helped her to heal after losing her dad and her partner.

She says: “It’s changed my life. I just love it. Every day is different. You feel valued by everyone – from the staff and the contractors to the families.

“For me, this has been part of my healing process. You see some difficult lives, but you know you’re doing your bit. Just having a five-minute chat and making a cup of tea can make all the difference.

“Volunteering has been part of my recovery. Challenging myself to do something different was scary. I never thought this would be what retirement looked like, but it’s sheer joy for me. “It’s nothing like I’ve ever done before, but I’d recommend other people give volunteering a try for themselves.”

www.clairehouse.org

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REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2024

Financial review

Claire House has continued to receive fantastic support, enabling the charity to help the children and families who need us. Despite external factors including the cost of living, 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 £7.5m (2022-23: £5.7m) on care for dying children and other service-related activities.

Income remains strong at £10.6m (2022-23: £12.0m), although it is down on the previous year due to lower legacy and trust income which naturally fluctuates.

Claire House continues to receive funding from the Integrated Care Boards of £861,316 (2022-23: £908,980) with the reduction due to the centralisation of contracts.

In addition to this, Claire House received a continuation of its NHS England grant of £880,990 (2022-23: £745,745), 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 £135,549 (2022-23: £117,111) towards the NHS pension contribution incurred by the organisation.

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 Fundraising Team generated a total net income during this period of £4.4m (2022-23: £6.8m), income from the public and corporate bodies has remained strong whilst legacy income has dropped after several strong years.

Income from trading continues to grow, reaching £4.0m (2022-23: £3.1m), this includes Retail income which has held at £2.3m (2022-23: £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.

Investments during the year contributed £293,341 (2022-23: £145,537).

Cost pressures have been felt across the organisation. Claire House has sought to maintain competitive remuneration for staff to ensure the finest team is in place to provide our services on both our Liverpool and Wirral sites. 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.

Overall, for the year ended 31 March 2024, Claire House had a deficit of unrestricted funds before movements on investments of £304,981 (2022-23: surplus of £2,418,017).

Whilst a deficit in the current year was expected due to continuing investment across the organisation, Claire House is confident that the investment made will benefit the children and families who will need us in the future.

Investment Powers & Policy

As of 31 March 2024, £4,247,814 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.

Reserves Policy

The Trustees have established the level of reserves that the charity ought to have as £4.3m after a detailed analysis of the financial risks to which it is exposed. This reflects the financial security it would require should one of its significant funding streams dip, and the time it would take to replace any such diminished funding while still maintaining services. An example of this would be a change in the NHS England grant or a drop in gifts in wills, a vital yet unpredictable source of support.

As of 31 March 2024, Claire House held approximately £4.9m in general unrestricted funds.

Given our strong financial position, the Trustees have agreed to designate £12.2m (2022-23: £1.6m) of total funds for the future development of Claire House to meet the needs of the seriously and terminally ill children and their families who we support both now and in the future.

This includes significant investment in care services, our workforce, income generation, our Liverpool site and digital solutions, as set out in our plans for the next five years. We believe it is vital that we invest these funds for the future good of the babies, children, young people and families Claire House will need to support.

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.

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REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2024

Principal Risks and Uncertainties

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, staffing is still a challenge due to the national nurse shortage, and remains one of the biggest limiting factors on our ability to provide safe care to as many children as possible.

Political uncertainty and the children’s hospice grant

The uncertain political outlook has meant that hospice funding from NHS England and our local Integrated Care Board (ICB) has remained unclear.

The future of the children’s hospice grant, which funds a fifth of our care, remains uncertain after the 24/25 financial year. The grant is due to be distributed locally but we do not have any clarity on how this will work in practice and are unlikely to until the next Government settles in. Losing the grant would not close the hospice, but would put more pressure on the delivery of our services, our fundraising teams and our supporters. Therefore, we will continue to work with Together for Short Lives, which represents children’s hospices across the UK, to lobby government to ensure the grant stays in place.

www.clairehouse.org

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REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2024

Governance Structure and Management of Claire House

Governing Document and Legalities

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

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

The Charity is registered with the Care Quality Commission as a hospice for children and young people from 0-25 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 to find the best possible candidates for the role.

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

Trustee Induction, Training and Development

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

The Trustees complete an annual personal development plan and undertake a regular skills and performance audit to understand how they can learn, develop and grow as a Board.

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; Health and Safety; People (which includes volunteering as well as paid staff); Finance, Investment, Risk and Opportunity (FIRO); and the Strategic Programmes Steering Group (SPSG).

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 2024, all roles were reviewed to ensure we were paying competitive rates, as informed by Croners Pay and Reward Services and the Charity Retail Association for non-care roles and NHS Agenda for Change for care roles. Changes were implemented in April 2024.

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.

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REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2024

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 (resigned 26 June 2023)
L Williams (appointed Chair September 2023)
M Thomas (resigned 25 March 2024)
Dr H J Butterworth
Dr Ian Sinha (resigned 24 June 2024)
Dr Andrew Selby
Jonathan Bagley
Catherine Greening
Stewart McKie (appointed 25 September 2023)
Alison Gow (appointed 24 June 2024)
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: Lian Rogan (resigned 14 June 2023)
Tamsin Harrison (appointed 01 February 2024)
Chief Executive: D Pastor
Director of Care: J Sutherland Oakes
Director of Income Generation: G Nove
Director of Strategy and Operations: K Taylor (appointed 01 June 2024)
The Charity’s professional advisors are as follows:
Auditors: Champion Accountants LLP
2nd Floor Refuge House
33-37 Watergate Row
Chester, CH1 2LE
Bankers: Lloyds Bank plc
Liverpool Law Courts
Liverpool, L2 1TS
Solicitors: Lees & Partners
44-45 Hamilton Square
Birkenhead, Wirral, CH41 5AR
Investment Manager Investec Wealth & Investment Limited
The Plaza
100 Old Hall Street
Liverpool, L3 9AB

www.clairehouse.org

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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 2024

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

Chair of the Board of Trustees

Date: 23/09/24

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Independent Auditor’s Report

TO THE MEMBERS AND TRUSTEES OF CLAIRE HOUSE FOR THE YEAR ENDED 31 MARCH 2024

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 2024 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

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INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS AND TRUSTEES OF CLAIRE HOUSE FOR THE YEAR ENDED 31 MARCH 2024

Opinions on other matters prescribed by the Companies Act 2006

company or to cease operations, or have no realistic alternative but to do so.

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

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

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements 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 based on 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 can detect irregularities, including fraud, is detailed below:

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

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

Audit procedures

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

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

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INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS AND TRUSTEES OF CLAIRE HOUSE FOR THE YEAR ENDED 31 MARCH 2024

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.

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

Use of our report

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

Andrew Hopwood BSc (Hons) FCA

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

2nd Floor Refuge House 33-37 Watergate Row Chester CH1 2LE

Date:

www.clairehouse.org

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Consolidated Statement of Financial Activities (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2024

income and endowments from

expenditure on

The notes on pages 28-47 form part of these financial statements.

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Consolidated and charity balance sheet

FOR THE YEAR ENDED 31 MARCH 2024

The funds of the charity

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 28-47 form part of these financial statements.

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Consolidated Cash flow statement FOR THE YEAR ENDED 31 MARCH 2024

cash and cash equivalents consist of

The notes on pages 28-47 form part of these financial statements.

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Notes to the Consolidated Financial Statements

FOR THE YEAR ENDED 31 MARCH 2024 (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.

The deficit of the charity for the year ended 31 March 2024 was £398,586 (2023: £2,381,062).

Going Concern

The Trustees have considered the on-going situation with regards to the cost of living challenges, shortage of nursing staff and wider economic and political environment as part of their going concern assessment. The view of the trustees is that, whilst they acknowledge that costs may continue to rise in some areas and regular giving may be difficult for some supporters, 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 ongoing 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 meet its liabilities for the coming 12 months.

In reaching their conclusion, the trustees have reviewed the charity’s cash flows, operating forecasts and reserves position, applying sensitivity analysis as appropriate. After consideration of all factors, the trustees continue to adopt the going concern basis in preparing the financial statements.

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 2024. There are uniform policies across the group and intra group transactions are eliminated on consolidation. Consolidation is on a line-byline 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 funds of the charity

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

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

Restricted funds are funds which are used in accordance with specific restrictions imposed by the donors or which have been raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against these funds. The aim and

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

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 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.

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.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

Debtors

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

Cash at bank and in hand

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

Creditors and provisions

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

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

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.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

2. income from donations and legacies

Income from donations and legacies was £5,407,901 (2023: £7,747,431) of which £4,217,511 (2023: £5,458,692) was unrestricted and £1,190,390 (2023: £2,288,739) was restricted.

We continue to see strong support from our volunteers and in the year to 31 March 2024, 472 individuals gave their time to support our work. Our average volunteer hours for the year was 41,867. This hourly contribution equates to a saving to Claire House of £436,254.

3. income resources from Charitabe activites

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

4. income from other trading activities

Income from other trading activities was £3,961,826 (2023: £3,085,139) of which £3,961,826 (2023: £3,085,139) was unrestricted and £Nil (2023: £Nil) was restricted.

5. investment income

6. other income

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

7. costs of generating voluntary income

Costs of generating voluntary income were £1,235,821 (2023: £1,056,777) of which £1,233,421 (2023: £1,054,377) was unrestricted and £2,400 (2023: £2,400) was restricted.

8. fundraising trading cost of goods sold and other costs

Costs of fundraising trading were £2,345,307 (2023: £2,422,274) of which £2,345,307 (2023: £2,422,274) was unrestricted and £Nil (2023: £Nil) was restricted.

9. costs of events and challenges

Costs of events and challenges were £121,097 (2023: £119,417) of which £121,097 (2023: £115,644) was unrestricted and £Nil (2023: £3,773) was restricted.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

10. costs of charitable activities by fund type

Costs of charitable activities were £7,496,885 (2023: £5,726,222) of which £6,008,092 (2023: £3,670,032) was unrestricted and £1,488,793 (2023: £2,056,190) was restricted.

11. costs of charitable activities by activity type

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

12. gains/(losses on Investment assets

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

13. net income/(expenditure) for the year

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 (2023: Nil).

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

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 and the Director of Income Generation. The total employee benefits of the key management personnel were £523,664 (2023: £346,669).

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

16. Particulars of employees

The average number of staff employed during the year was 214 which includes 104 part time staff. The average number of full-time equivalent (FTE) staff employed during the year was 177. The average FTE is analysed by function as follows:

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

Total redundancy/termination payments in the year amounted to £47,551 (2023: £36,378).

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

17. Tangible Fixed Assets

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 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.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

19. Fixed Asset Investments

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 £3,675,719 (2023: £3,017,664) (excluding donated shares) are held by the Group and Charity and had a market value of £4,247,814 at 31st March 2024 (2023: £3,598,032).

www.clairehouse.org

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

20. stocks

21. Debtors: Amounts falling due within one year

22. Liabilities: Amounts falling due within one year

Deferred income includes income received for events taking place after the balance sheet date, unreleased discounts from retail premises rent free periods and lottery income received for draws taking place after the balance sheet date.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

23. Operating Lease Commitments

24. restricted INCOME

www.clairehouse.org

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

restricted INCOME (continued)

All restricted funds are included in the Charity accounts.

The following details on restricted funds apply to both the current and previous year.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

restricted INCOME (continued)

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. During the current and previous year Morrisons Foundation has funded further development of the Butterfly suites. These grants are released to unrestricted funds in accordance with the depreciation charged on the associated projects and vehicles.

Liverpool Site

The 64 Trust and Steven Gerrard Foundation have both contributed to the development of our Liverpool site. These grants are released in line with the depreciation attributable to the costs incurred. Andrea Brabin has also contributed equipment and furnishings.

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. BBC Children in Need also fund our siblings events programme, supporting some of the brothers and sisters of the children we care for. Further work undertaken by the Play and Family Support teams are supported by a Tesco Community Grant and funds from Anne Duchess of Westminster’s Charity. The grants are written off to unrestricted funds as the costs are incurred or in line with the depreciation attributable to the costs incurred.

Last year, the 64 Trust provided funding towards the recruitment of 5 new nurses and also towards a significant number of existing nursing staff enabling 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 significant donations from the Marian Elizabeth Trust and Southampton Hospitals Charity.

All 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.

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 and M53 Ford provide a vehicle for the Hospice to use. This year we have also had a generous gift of technology and support from Lifelites. Each year we also receive 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.

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 continued pressure on the Care team due to difficulties with recruitment. During the year the David and Ruth Lewis Family Charitable Trust and the Hollyhock Charitable Foundation continued to support our Care team as they have done in previous years.

www.clairehouse.org

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

25. unrestricted funds

Designated funds are unrestricted funds set aside by the trustees out of unrestricted general funds. The funds designated will be used for the development of Claire House to meet the needs of the seriously and terminally ill children and their families who we support both now and in the future. During the year the trustees have agreed to significantly increase the designated development reserve as significant investment in care services, our workforce, income generation, our Liverpool site and digital solutions are planned over the next 5 years.

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.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

26. Analysis of Net Assets Between Funds

www.clairehouse.org

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

27. Related Party Transaction

Claire House Shops Limited 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.

There were no other outstanding balances with related parties as at 31 March 2024.

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

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

29. Analysis of changes in net funds

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 £534,230 (2023: £461,397) which was offset by contributions made by the Department of Health of £110,550 (2023: £92,554).

The amount outstanding at the year-end was £66,400 (2023: £64,604).

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 (2023: 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;

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