## Trustees’ Report and Consolidated Financial Statements For the Year Ended 31 March 2025
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 2024-25 Annual Report
For Harlow, aged two, who now uses the hospice, Claire House provides a safe place to play and thrive. For mum Zoey, it’s also a reminder of the support she received when we cared for her son Liam, who died aged seven.
“Thanks to Claire House, I have got all my special memories of my son Liam, and they are giving my daughter Harlow the chance of life.”
www.clairehouse.org.uk
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_**REPORT OF THE TRUSTEES**_ (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2025
## Contents
## Our 2024-25 Year
- 4 Chair and CEO’s report
- 5 Why Claire House exists and our vision
- 6 Our plans for the next four years
- 7 How we helped dying children and their families – the numbers
- 7 How we raised our money
- 7 How we spent our money
- 8 The Mercer family story
## Strategic Report
- 9 Our care services
- 10 Care services aims and achievements
- 10 Harlow’s story
- 12 Statutory funding
- 13 Feedback on our services, including details of our latest CQC inspection report
- 14 Our estates and facilities
- 15 Our fundraising
- 16 Retail
- 17 Staff, volunteers and infrastructure
- 19 Financial Review
- 20 Principal Risks and uncertainties
- 21 GovernancE Structure and Management of Claire House
- 22 Reference and Administrative Details
- 23 Trustees’ Responsibilities in Relation to the Financial Statements
- 24 Independent Auditors report
## Financial statements
- 27 Consolidated statement of financial activities
- 28 Consolidated and charity balance sheet
- 29 Consolidated cash flow statement
- 30 Notes to the consolidated financial statements
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## Report of the Trustees
INCLUDING DIRECTOR’S REPORT AND STRATEGIC REPORT FOR THE YEAR ENDED 31 MARCH 2025
**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 2025. 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 in the first year of our ambitious strategy, where we aim to open new services and a second hospice in Liverpool and further establish ourselves as a leader in children’s palliative care.
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. In Liverpool, demand is growing faster than in other areas, with 60% of referrals now from Liverpool. In the next 15 years, 80% of caseload growth is expected to be from Liverpool.
Therefore, the future development of our beautiful site in West Derby, close to Alder Hey Children’s Hospital in Liverpool is vital. We already offer a range of day services from the site, but by 2029, we hope to provide all our outstanding and innovative services from a new hospice in Liverpool, as well as from our precious first site on the Wirral.
Alongside this bold vision, as we grow, we will not compromise the care we already provide on the Wirral and within our community. We have now been providing outstanding care for 26 years.
During 2024/25, we supported 496 babies, children and young people, including 124 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.
Highlights this year included us taking on a Palliative Care Activities and Family Support Worker to provide emotional support and counselling to siblings, especially those who are about to be, or are, newly bereaved.
We continued to make significant improvements to our Wirral site, refurbishing our kitchen and dining room, the teen and children’s lounges, our Butterfly Suites and hydrotherapy pool to ensure our beautiful building continues to be a wonderful place for the babies, children and young adults who stay with us, as well as a safehaven 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. Families have also wanted breaks and support during the daytime, with planned day care sessions increasing by 43% over the last two years. Children can be collected from home, taken to the hospice or on an outing. For example, Sophie loves going bowling and for lunch, then back to Claire House for a little girly pamper, she often bosses the staff around whilst parents have a break and spend time together.
Despite a difficult economic and political climate making fundraising challenging, our income was strong and our reserves robust, which allowed us to continue 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.
In the years ahead, we hope more children than ever will rely on our help. We are determined to rise to this challenge by providing the highest quality care for children and families, now and into the future. Our work is driven by a clear and ambitious vision; by the dedication of our supporters; and by the babies, children, young adults, and families we support, who guide and inspire us every day.
Leila Williams
David Pastor Chief Executive Officer
Chair of the Board of Trustees
www.clairehouse.org.uk
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_**REPORT OF THE TRUSTEES**_ (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2025
## Why Claire House exists and our vision
It is heartbreaking that the number of babies, children and young adults 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; expanding services and 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 2025
## Our plans for the next fOUR 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.uk
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_**REPORT OF THE TRUSTEES**_ (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2025
## How we helped children and their families during 24/25 – the breakdown:
## Care towards or at the end of life – provided to 124 babies, children and young adults
who died during 2024-25 (of which 38 were antenatal deaths). This was received at home, in the hospice, or in hospital.
## Families – 496 supported.
This includes families whose child received care at any point during the year, including those who were discharged or whose child died during 2024/25.
Hydrotherapy pool sessions – 436.
This includes aquatic therapy and Family Splash sessions in our pool.
## Counselling sessions – 1,233.
Provided to children, young adults, their siblings and parents, face-to-face or remotely both before and after bereavement.
Total respite care (planned or unplanned) - 1,682 nights.
Play sessions – 663.
Face-to-face sessions for 120 babies, children and young adults.
## Day care sessions – 294.
At the hospice, in the family home, or on day care trips out in the community.
## How we raised our money
## How we spent our money
**----- Start of picture text -----**
events &
commissioned income challenges
£971K £137k
fundraising
trading
£2,503k
cost of generating
trading income voluntary income respite in house
£4,214K £1,444k £4,979k
fundraising
£4,030K holistic &
physiotherapy
therapy
£335k
OTHER counselling & music
£430K family support £13k
nhs England £698k rapid response play
£906K legacies services £287k
£378K
£2,230k
**----- End of picture text -----**
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## The Mercer family story
“Preparing to welcome our new baby, we couldn’t have been more excited. We especially couldn’t wait to tell our daughter Niamh she would be a big sister! But our dreams of any future adventures as a family of four became uncertain after our 12-week scan.
Our Baby Ella was diagnosed with Edwards’ syndrome, a genetic condition that affects babies in the womb.
Fortunately, Claire House was there for us every step, from the scan to every hospital appointment and throughout my pregnancy.
Ella was born just before lockdown, and she passed away the next day in hospital. We were heartbroken.
As the world was going crazy, Claire House looked after us and kept our family safe during a vulnerable time.
We were then supported by Claire House for a second time when things didn’t go right with our daughter Libby less than two years later. At 20 weeks, we’d attended our routine baby
scan and told things didn’t look right. To think it was happening again was hard to comprehend. But we were still in touch with Claire House.
With Libby, we never found out what it was. Every hospital appointment was emotionally draining, hearing our little one would pass away and was in discomfort, but Claire House was alongside us.
Staying in the Butterfly Suite wasn’t sad for Niamh. It was cosy and comfortable. The Butterfly Team was so respectful and thoughtful, knowing when we needed support or space.
And the counselling sessions also helped us to support Niamh. She had seen my tummy grow and was waiting for these little babies to arrive. We were grieving together as a family.
Thanks to Claire House, we’ve got treasured memories – something we can now share with our baby, Freya.
We feel lucky we had Claire House when we needed them.”
JO AND JOHN PAUL MERCER, WHO WERE SUPPORTED AFTER LOSING THEIR BABY DAUGHTERS, ELLA IN 2020 AND LIBBY IN 2022.
www.clairehouse.org.uk
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_**REPORT OF THE TRUSTEES**_ (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2025
## 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.
This year Claire House published its first ever Impact report, some key statistics from the report are as follows:
- 90% of families said Claire House had a positive impact and improved their quality of life
- 83% of bereaved families reported
- mental health improvements
- 100% of children reported improved emotional wellbeing
- 75% of young adults felt more at ease with their circumstances
To see the full report visit: www.clairehouse.org.uk/ about-us/what-we-do/our-impact/
## The care and support we provide is:
- Planned care (respite stays at the hospice or home, day care and groups for different ages)
- Unplanned or emergency care (which includes end-oflife care, symptom management and breaks provided at times of crisis because of a healthcare or social emergency)
- 24/7 Rapid Response Team who provide highly specialist nursing and end-of-life care, be it at home, hospital or in the hospice. This team is supported by our Palliative Care Consultant who works jointly with Claire House and Alder Hey Children’s Hospital
- Perinatal support, working closely with Liverpool Women’s Hospital and other neonatal units across Cheshire and Merseyside for families before and after birth when it is recognised that a baby may not survive for long
- Clinical therapies such as physiotherapy and aquatic therapy that can help with symptom management and mobility
- Young adult end-of-life and transition support, working closely with adult palliative care and teenage and young adult oncology partners
- Psychology, counselling and bereavement support for the family
- Sibling support
- Complementary, play and music therapies
- Butterfly Suites and bereavement support
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**INDEPENDENT AUDITOR’S REPORT** TO THE MEMBERS AND TRUSTEES OF CLAIRE HOUSE FOR THE YEAR ENDED 31 MARCH 2025
## Care service aims and achievements
Our care team continues to innovate, offering outstanding services and more choice to families. After a period of rapid growth when we introduced our perinatal services, over the last six years referrals have stabilised with more than half of all our referrals now being antenatal or in the first month of life. Whilst our overall caseload remains stable, we offered more end-of-life care this year than in previous years.
Sixty percent of referrals are from Liverpool and the surrounding areas on the north side of the Mersey, showing that the further development of services and the site in Liverpool will be of great benefit to families. The amount of planned day care sessions has increased by 43% over the last two years, whilst complementary therapy and counselling services increased to meet demand, showing how much families value these services.
## 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 directors. 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 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 provides 24/7 direct support when a child is receiving end-of-life care. During the last 12 months, Claire House supported more deaths than ever before (124), of which 60% were either antenatal or under one month; testament to the excellent working relationship we have with Liverpool Women’s Hospital, allowing us to receive referrals at an increasingly early stage.
Wherever possible, we offer choice in place of care and place of death, enabling more families to choose to be at home or at the hospice than the national average.
“Claire House looked after us and made us feel safe at the toughest time.”
Jo and John Paul Mercer, who were supported after losing their baby daughters, Ella in 2020 and Libby in 2022.
## Harlow’s story
Harlow was born prematurely at 31 weeks. Her brother Liam was cared for by Claire House and died in 2021. “We found out she had congenital heart defects and had hypoplastic - right lung. She also wasn’t tolerating her feeds. And even after she started being fed through an IV, she wasn’t thriving or developing. Harlow was in and out of hospital as she needed extra support with her breathing. After everything with Liam, to find out that Harlow was so unwell, I was in a bad place. But to have Claire House there, it changed everything. I didn’t feel alone anymore.
Claire House supported us throughout Liam’s condition and especially while he was in hospital. Even when he wasn’t well enough to come home, they enabled us to leave the ward and come to their West Derby site for his birthday. It was truly special.
But I’ll never be able to thank them enough for the support they gave once Liam passed away. The team
supported me through the whole funeral process. They did loads of memory making with us, getting Liam’s handprints and making necklaces. And even after Ayj the funeral, they stayed in touch and remembered every key date. yey Coming to the Claire House Baby Group with Harlow has meant so much. When she stays at Claire House, it truly means I can just be mum. The team take | a,\ : over her medical needs. It was hard that sometimes Liam did not want to go home as he thought hospital was home. I did not want that for Harlow.
Being in hospital is tough for me because it brings back such bad memories. Claire House made it possible for us to get out of hospital and go home.
Zoey Horrocks, mum of Harlow, two, and Liam who was seven when he died, from West Derby.
www.clairehouse.org.uk
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_**REPORT OF THE TRUSTEES**_ (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2025
Meet Sophie Jenkins, our new Palliative Care Activities and Family Support Worker
“In my role, I do a wide range of things, but I especially work with families who could soon be, or are, receiving end-of-life care.
I help siblings understand what grief is, so they know the process they’re going to go through.
If I meet a child before their sibling passes away, I like to check in and let them know what could be coming.
They can ask me what is happening and what might happen. And then, after their brother or sister has died, I make sure they’ve got the right strategies to help deal with their grief.
I know navigating feelings you’ve never had before is difficult and scary. I let people know to give things a go. It might take time, but that is ok and we’ll be there for them along the way.”
## 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
At Claire House, we understand how life-changing and overwhelming it can be to receive difficult news about your baby’s health. Our Perinatal Team offers specialist, compassionate support to families from as early as the 12-week scan, right through pregnancy and up to 18 months after birth.
Whether families are facing a complex diagnosis, navigating neonatal care, or coping with uncertainty, our team is there every step of the way. We offer emotional and practical support at hospital appointments, during scans, and at home, ensuring no one feels alone.
Families benefit from personalised care, including antenatal classes with hypnobirthing techniques, parallel birth planning to prepare for the worst as well as the best outcomes, and memory-making opportunities such as bump photography and heartbeat recordings. We also provide complementary therapies like reflexology and reiki to ease stress and promote wellbeing.
If a baby needs neonatal care, we work closely with hospital teams to ensure parents feel supported and included. Once home, our Claire House Baby Group connects families with each other and with specialist services, creating a safe space to talk, share, and build confidence.
“Perinatal referrals have eee grown significantly over the past decade. And what was once a rare service has become : = Z a vital lifeline for so many. Our role is to support families through pregnancy, birth, their baby’s life and, if Pry) needed, their baby’s death. We provide a safe, compassionate space where parents can express their wishes and explore emotions. Even in the hardest moments, we help families to find comfort and hope in their journey.”
## Katrina Williams, Perinatal Palliative Care Nurse Consultant.
Our team also supports siblings, helping them understand and cope with changes in their family.
Through every moment, hopeful or heartbreaking, Claire House is here, offering expert care and heartfelt compassion when families need it most.
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**INDEPENDENT AUDITOR’S REPORT** TO THE MEMBERS AND TRUSTEES OF CLAIRE HOUSE FOR THE YEAR ENDED 31 MARCH 2025
## Wellbeing and Therapies
The Wellbeing and Therapies Team consists of counsellors, a music therapist, complementary therapists and volunteers. This team also hosts a programme of regular parent, sibling and family events, as well as providing bereavement support. This year, the teams have better integrated their services to ensure families get the support they need.
“I enjoyed all the great activities that I have never been able to do before such as rock climbing, crate building and abseiling.
“Meeting other parents and sharing a night with people who have the same struggles without feeling judged. We cried, we laughed and we danced together, I just wish it was under different circumstances.”
a parent who attended a Bryan Adams concert with other bereaved parents.
## Young Adult Service
At Claire House, we have a bespoke Young Adults service for our teenagers and young people with life-limiting illnesses up to the age of 25. The young adults we support are treated with the utmost respect and dignity.
This year some of our social group went on a fantastic residential trip to the Bendrigg Trust, an activity centre in the Lake District.
They took part in canoeing, abseiling, rock climbing, archery and visited Windermere.
“The whole week was amazing, and I got to do new experiences with my friends who I wouldn’t usually get to do this with. I got to go on Lake Windermere which I had never been to before and overall had an excellent time.”
## Liam, one of the young adults who attended the event.
“Thank you everyone for arranging the trip for me and the lads to go on, and for supporting me to do activities that I never thought I’d be able to do. “I think the trip also allowed me to come out of my comfort zone to do things I may have never had the confidence to do and I’m proud of myself for doing so.”
Luke one of the young adults who attended the event.
## Statutory funding
Claire House has a close working relationship with NHS Cheshire and Merseyside Integrated Care Board (ICB) and the local NHS Places in our catchment area. Eight of the nine 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 2024-25, we have been working closely with the one remaining NHS Place (Cheshire East), with a view to establishing the baseline data needed to
www.clairehouse.org.uk
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_**REPORT OF THE TRUSTEES**_ (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2025
develop a commissioning arrangement with them. The total value of ICB commissioned income for 2024-25 was £953,050.
We have been heavily involved in the national campaign to retain the Children’s Hospice Grant. In 2024-25 this was worth £910,000 to Claire House, up from just below £900,000 in the previous year. As the future of the grant remains uncertain, we will continue to campaign for its retention.
We also received a capital grant of £175,126 from the Department of Health and Social Care in 2024-25 and expect to receive an additional £513,514 in 2025-26. This grant is restricted to capital expenditure and we are free to choose whether to apply this to the capital build at Claire House Liverpool, or elsewhere as the charity needs.
“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. We had two formal complaints in 2024-25. The complainants were happy with the response we provided.
Read the report here: www.cqc.org.uk/ location/1-116772470
## 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:
“I help ensure that the care we provide is of the very highest standards and meets the needs of our children, young people and their families and carers.”
Vivienne Redmond, the new Quality and Governance Lead Nurse
“Whether she’s playing in the hospice garden, doing arts and crafts or having time in the hydrotherapy pool, Isla loves being at Claire House! And when she’s there having fun, I can have some focused time with her sisters. I can relax and recharge. It truly means so much as I know she’s having a great time with the wonderful team. Claire House has given Isla a better chance at being able to enjoy her life. For me, that’s everything.”
Fiona, from Bootle, whose seriously ill daughter Isla is supported by Claire House.
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_**REPORT OF THE TRUSTEES**_ (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2025
## OUR ESTATES AND FACILITIES
2024–25 has been another transformative year as we continued to invest in our Wirral hospice (pictured right) and our Liverpool site (below), creating more welcoming, and therapeutic spaces for the children and families we support. This year, on the Wirral, we refreshed the playroom, kitchen and dining room, the teen and children’s lounges, our Butterfly Suites and hydrotherapy pool.
## Investing in our Liverpool dream
We know the greatest step to achieving our vision will be to build a second children’s hospice in Liverpool, expanding all 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 day care, complementary therapies and counselling. However, plans (architects’ illustration right) are in motion to develop a full hospice that will be able to offer 24/7 care by 2029.
“We wanted our son Josh to pass at Claire House, but esi he was too ill to be taken to Wirral. It was just too far. If the West Derby site was up and running, we absolutely would have preferred him to be transferred there. We always wanted him to pass at Claire House. We wouldn’t have chosen a hospital for him, as caring as Alder Hey was.”
Bereaved mum Kate Jones from Warrington, whose family are supported by Claire House.
www.clairehouse.org.uk
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_**REPORT OF THE TRUSTEES**_ (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2025
## OUR FUNDRAISING
In 2024/25, Claire House Children’s Hospice experienced another incredible year of fundraising, driven by the generosity and passion of our supporters. The Claire House Lottery raised a record £1.7 million of vital, regular income, while giving supporters a fun and easy way to contribute every week. We know that three in 10 of the children we care for are currently funded by thoughtful gifts left to the charity by those who include us in their Wills. Promoting legacy giving has been a particular priority for Claire House during this period and we joined 142 other UK hospices in a national awareness campaign to help supporters understand the long-lasting impact that leaving a gift in a Will can have.
## Key highlights:
Local businesses, once again, offered unwavering support. The Redrow Charity Ball raised an outstanding £74,511 in one night—highlighted by a £21,000 bid for a canvas painted by the children—contributing to Redrow North West’s total donation of £100,130 through a year of creative fundraising. David Wilson Homes also played a huge role, raising £69,057 through a variety of staff-led activities.
The GOLD Charity Ball, hosted by our ex Board Chair, Helen Watson, brought in another £25,000, adding to her personal total of over £75,000. Alongside these headline events, thousands took part in challenge events like marathons, skydives, and triathlons, as well as family favourites including the Claire Bear 3k and the sparkling success of “Claire House Does Strictly.” None of this would be possible without the incredible dedication of the local community, whose kindness ensures Claire House can continue delivering expert care and emotional support to children and families who need it most.
## Gifts in Wills
People continue to honour the children and families we support by including gifts in their Wills. We value every single one of these gifts – no matter what the size. Collectively, each year, these make such a difference. We are very grateful for donations we receive today, and thanks to people choosing to include a gift in their Will, they help support our future too.
## Trusts and foundations
This year has seen the third and final year of funding from BBC Children in Need for our Play Services. The most wonderful memories have been made, with plenty of smiles and laughter, thanks to their generous support.
Many thanks to Morrisons Foundation and Together for Short Lives who funded the renovation of our dining room. The space sits at the heart of the hospice, providing an inviting, relaxing place to grab a coffee, meet with staff or have meals together as a family. 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.
We are grateful to all the Trusts and Foundations who have kindly supported us this year, thank you.
## Heidi power!
9-year-old Heidi set off on an epic challenge this year to travel the distance between the 12 original football league teams. Heidi first visited Deepdale Stadium, home of Preston North End and finished at The Hawthorns, where West Bromwich Albion play. She fundraised for both Alzheimer’s Research UK and Claire House, covering the equivalent of 215 miles.
## Corporate supporters
We are incredibly thankful for the unwavering support of our corporate partners, whose efforts have significantly contributed to our mission. M&S Bank went the extra mile—literally—by walking the Sandstone Trail, taking on the Spanish 3 Peaks challenge and hosting their annual golf day. They’ve now raised an outstanding £300,000 to date.
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_**REPORT OF THE TRUSTEES**_ (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2025
An incredible combination of ultramarathons, skydives and more has brought Trustland Construction’s total raised to a whopping £101,000.
Barratt Homes skydiving challenge brought their total to over £152,000. Redrow continued their tradition of hosting another spectacular ball, bringing their total contribution to £287,000.
Eurogold’s hugely successful golf day added over £50,000 to their ongoing support for Claire House. And Mowgli’s “pound on the bill” initiative at their Water Street restaurant, along with their beloved annual dog show, has raised an incredible £330,000 to date.
We’re also grateful to the 237 corporate volunteers, from 32 different companies, who completed 1,106 hours of volunteering across our Liverpool and Wirral sites last year.
## 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.
## 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.
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 legacy, lottery and regular giving recruitment campaigns. We view every third party as an extension of our in-house 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.
## 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 2024-25, that were dealt with to all parties’ satisfaction.
## RETAIL
The Retail Department has had another successful year, raising £2.4m – an S Had %, 11% increase on last year and 18% above budget. Frodsham, St Helens, and Great Homer Street shops saw the highest growth, reflecting the continued dedication and hard work of our teams.
We raised an impressive £233k through Gift Aid, and our single ticket lottery sales rose to 31,223 – a remarkable 158% increase on last year. This income alone is enough to fully fund the Wirral Hospice for 2.5 days.
Environmental responsibility remains a priority, with our shops increasing landfill savings to 314 tonnes through recycling, waste reduction, and sustainable practices.
Looking ahead, we remain focused on training, staff development, and opening larger superstores that will also house our expanding online shop operation.
“I like the idea of working somewhere you can make a real difference. Every donation bag that comes in is like an adventure, and you never quite know what you’re going to find.”
Matt McGeagh (centre), manager of the Heswall and Neston shops
www.clairehouse.org.uk
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_**REPORT OF THE TRUSTEES**_ (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2025
## 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.
In November 2024 we were thrilled to be named the 15th Best Charity to Work for in the UK by Best Companies (a leading employee engagement specialist). In 2025, for the second consecutive year, we have proudly maintained our 2 Star Accreditation from the
Best Companies, a recognition awarded to organisations with outstanding levels of employee engagement.
Claire House has an amazing team of 600 volunteers. According to our Impact Report, volunteering has a lasting positive effect, with 63% of volunteers reporting improved mental health. Many volunteers also build new friendships (85%) and 84% have learned more about what we do.
## Volunteer story
“Volunteering at Claire House means a lot to me. It’s good for my mental health and the enjoyment I get out of it. I mix with a lovely group of friends and get to see the gardens evolve from winter through to summer. We sometimes get families commenting how lovely the gardens look and how that makes them feel. If you’ve got time to volunteer I’d say give it a go, because you’ll get a lot out of it.”
Fran (centre), who is part of the volunteer gardening team at Claire House.
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_**REPORT OF THE TRUSTEES**_ (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2025
## Looking after the environment
At Claire House, we are committed to looking after the world we live in. In 2025, we re-established our Green Group, with representatives from across the organisation looking at what we can do to improve our sustainability.
Our Retail Team also play a role in helping the environment, as they re-sell preloved clothes. Last year, our shops increased landfill savings to 314 tonnes through recycling, waste reduction, and sustainable practices.
## 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.
Whilst our data is limited, it shows in 24/25 we received a slightly higher proportion of referrals from ethnic minority groups in comparison with the demographic makeup of our catchment area. This can be attributed to in-reaching into NHS settings, particularly Liverpool Women’s Hospital.
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.
“Families who do not speak English as a first language can feel isolated from the community and the team around their child, so enabling clear communication with us and other medical professionals is essential. We can help set up medical appointments, so parents have more time to spend with their child. If required, we use a translation service to communicate difficult information about a child’s symptoms or managing medications and ensure the family have a voice to ask questions and be a part of their child’s care.”
Kate Boswell, nursing associate.
www.clairehouse.org.uk
18
_**REPORT OF THE TRUSTEES**_ (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2025
## Financial review
Claire House has continued to receive fantastic support, enabling the charity to provide vital care and support to the children and families who need us. Despite an uncertain external environment, 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 £8.5m (2023-24: £7.5m) on care for dying children and other service-related activities.
Income has increased to £10.9m (2023-24: £10.6m). This is a result of growth in our trading income, from both our shops and through our lottery. During the financial year, Claire House has also received £175,126 from Hospice UK under the Department of Health and Social Care Capital Grant Programme. This has been invested in a variety of assets across the organisation that will help the organisation to continue to deliver care to the children and families who need us today and in the future.
Claire House continues to receive funding from the Integrated Care Boards of £953,050 (2023-24: £861,316). In addition to this, Claire House received a continuation of its NHS England grant of £906,213 (2023-24: £880,990), designed to provide an element of interim public sector funding until a more reliable funding structure is implemented. This grant has been extended into 2025-26. NHS England also provided a grant of £173,661 (2023-24: £135,549) 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 £4.2m (2023-24: £4.7m), income from the public and corporate bodies has remained strong whilst legacy income has dropped after several strong years.
As mentioned above, income from trading continues to grow, reaching £4.1m (2023-24: £3.7m), this includes Retail income which has grown to £2.4m (2023-24: £2.2m), this trend is expected to continue as consumers increasingly choose to shop in charity shops due to cost of living pressures and an increased focus on sustainability.
Investments during the year contributed £426,858 (2023-24: £293,341).
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. Our strong financial position has also allowed us to invest in our future strategy and in particular our plans for the development of our Liverpool site.
Overall, as of 31 March 2025,
Claire House had a deficit of unrestricted funds before movements on investments of £1,710,009 (2023-24: £304,981).
Whilst a deficit in the current year was expected due to continuing investment across the organisation, Claire House is confident that it has the resources to meet the deficit and the investment made will benefit the children and families who will need us in the future.
## Investment Powers & Policy
As of 31 March 2025, £3,843,042 of the charity’s reserves were managed by Rathbones, 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 £4.2m 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 2025, Claire House held approximately £4.2m in free reserves (excluding designated funds).
Given our strong financial position, the Trustees have agreed to designate £11.1m (2023-24: £12.2m) 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 adults and families Claire House will need to support. The reduction in the designated reserves during the year reflects our progress towards these objectives.
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 2025
## 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.
## Global political and economic uncertainty
Global political and economic uncertainty make long-term planning challenging. Rapid shifts in government policies, conflicts, inflation, and economic instability can impact funding, operational costs, and the communities we serve. As a result, the organisation must remain agile, constantly adapting to navigate an unpredictable landscape.
## Lack of clarity around long-term government funding
The future of government funding for hospices remains unclear. Last year we received the Children’s Hospice Grant (£906,213 in 2024/25) and a capital grant of £175,126 from the Department of Health and Social Care (we expect to receive an additional grant in 2025-26). Whilst we are very grateful for this, there are no long-term funding plans for hospices across the UK, making financial planning very difficult. Along with Hospice UK and Together for Short Lives we continue to call on the government to take a long-term approach to funding end-oflife and palliative care.
www.clairehouse.org.uk
20
_**REPORT OF THE TRUSTEES**_ (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2025
## 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 Service (DBS) 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 evaluated, including key management personnel, 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. Since then we have matched the NHS Agenda for Change uplifts.
## 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.
21
_**REPORT OF THE TRUSTEES**_ (INCLUDING DIRECTORS’ REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2025
## 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):|Leila Williams|
||Dr Helen Butterworth (resigned 30 June 2025)|
||Dr Ian Sinha (resigned 24 June 2024)|
||Dr Andrew Selby|
||Jonathan Bagley|
||Catherine Greening|
||Stewart McKie|
||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:**|Tamsin Harrison|
|**Chief Executive:**|David Pastor|
|**Director of Care:**|Janet Sutherland Oakes (resigned 31 July 2025)|
||Lesley Fellows (appointed 01 August 2025)|
|**Director of Income Generation:**|Gillian Nove|
|**Director of Strategy and Operations:**|Kirsty 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.uk
22
**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 2025**
## 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:
- Select suitable accounting policies and then apply them consistently;
## **In so far as the Trustees are aware:**
- There is no relevant audit information of which the charitable company’s auditor is unaware; and
- The Trustees have taken all steps that they ought to have taken to make them aware of any relevant audit information and to establish that the auditor is aware of that information.
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.
- Observe the methods and principles in the Charities SORP;
- Make judgements and accounting estimates that are reasonable and prudent;
- State whether applicable UK accounting standards have been followed, subject to any
- material departures disclosed and explained in the financial statements;
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue to operate.
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: 23/09/25**
23
## Independent Auditor’s Report
TO THE MEMBERS AND TRUSTEES OF CLAIRE HOUSE FOR THE YEAR ENDED 31 MARCH 2025
## 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:
- give a true and fair view of the state of the group’s and charitable company’s affairs as of 31 March 2024 and of the group’s incoming resources and application of resources, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and − have been prepared in accordance with the requirements of the Companies Act 2006.
## 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.uk
24
**INDEPENDENT AUDITOR’S REPORT** TO THE MEMBERS AND TRUSTEES OF CLAIRE HOUSE FOR THE YEAR ENDED 31 MARCH 2025
## Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit:
- the information given in the Report of the Trustees, which includes the directors’ report and the strategic report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the directors’ report and the strategic report included within the Report of the Trustees has been prepared in accordance with applicable legal requirements.
## 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:
- adequate accounting records have not been kept by the charity, or returns adequate for our audit have not been received from branches not visited by us; or
- The charity’s financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of Trustees’ remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit.
## 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 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 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.
25
**INDEPENDENT AUDITOR’S REPORT** TO THE MEMBERS AND TRUSTEES OF CLAIRE HOUSE FOR THE YEAR ENDED 31 MARCH 2025
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.uk
26
## Consolidated Statement of Financial Activities
(INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025
## income and endowments from
|**Notes**
**Income and endowments**
**from:**
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Investments
5
Other
6
**Total income and endowments**|**Unrestricted**
**Funds**
**£**
3,602,391
971,263
4,213,585
426,858
3,125
**9,217,222 **
1,441,818
2,503,134
136,971
21,799
6,823,508
**10,927,230 **
(1,710,008)
(60,479)
**(1,770,487)**
17,113,412
**15,342,925**|**Restricted**
**Funds**
**£**
1,711,813
-
-
-
-
**1,711,813**
2,400
-
-
-
1,696,335
**1,698,735**
13,078
-
**13,078**
2,277,855
**2,290,933**|**2025**
**Total Funds**
**£**
5,314,204
971,263
4,213,585
426,858
3,125
**10,929,035**
1,444,218
2,503,134
136,971
21,799
8,519,843
**12,625,965**
(1,696,930)
(60,479)
**(1,757,409)**
19,391,267
**17,633,858**|**2024**
**Total Funds**
**£**
5,407,901
914,840
3,961,826
293,341
35,169|
|---|---|---|---|---|
|||||**10,613,077**|
|||||1,235,821
2,345,307
121,097
19,751
7,496,885|
|expenditure on|||||
|**Raising funds:**
Costs 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/(deficit) of income over
expenditure before net
gains/(losses) on investment
Net (Losses)/Gains on
revaluation of investment
assets
12
**Net movement in funds**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**|||||
|||||**11,218,861**|
|||||(605,784)
207,198|
|||||**(398,586)**|
|||||19,789,853
**19,391,267**|
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 28-47 form part of these financial statements.
27
## Consolidated and charity balance sheet
FOR THE YEAR ENDED 31 MARCH 2025
|||**Group**|**Group**||**Charity**||
|---|---|---|---|---|---|---|
|||**2025**||**2024**|**2025**|**2024**|
||**Notes**|**£**||**£**|**£**|**£**|
|**Fixed Assets**|||||||
|Tangible Assets|17|6,156,644||5,875,867|6,156,644|5,875,867|
|Intangible Assets|19|60,749||-|60,749|-|
|Investments|20|3,843,042||4,247,814|3,843,044|4,247,816|
||10,060,435|10,060,435||10,123,681|10,060,437|10,123,683|
|**Current Assets**|||||||
|Stock|21|6,271||1,570|-|-|
|Debtors|22|819,650||1,266,494|871,693|1,278,132|
|Cash at bank and in hand||7,581,887||8,778,783|7,533,812|8,763,263|
|||8,407,808||10,046,847|8,405,505|10,041,395|
|**Liabilities**|||||||
|Amounts falling due within one
year|23|(834,385)||(779,263)|(834,385)|(776,113)|
|Net current assets||7,573,423||9,267,584|7,571,120|9,265,282|
|**Net assets**|17,633,858|17,633,858||19,391,265|17,631,557|19,388,965|
||||||||
|The funds of the charity|The funds of the charity||||||
|Restricted income funds|25|2,290,933||2,277,855|2,290,933|2,277,855|
|Unrestricted funds:|||||||
|General fund|26|4,223,868||4,913,410|4,221,567|4,911,110|
|Designated reserve|26|11,119,057||12,200,000|11,119,057|12,200,000|
|**Total funds**|17,633,858|17,633,858||19,391,265|17,631,557|19,388,965|
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.
www.clairehouse.org.uk
28
## Consolidated Cash flow statement
FOR THE YEAR ENDED 31 MARCH 2025
|**Notes**
**Net Cashflow from operating activities**
29
**Cashflow from investing activities**
Income from other fixed asset
investment
5
Interest received
5
Payments to acquire tangible fixed
assets
17
Payments to acquire intangible assets
Acquisition of other investments
20
Disposal proceeds of tangible fixed
assets
Disposal of investments
**Net Cashflow from investing activities**
**Net increase in cash and cash**
**equivalents**
Cash and cash equivalents at the
beginning of the year
Cash and cash equivalents at the end of
the year|**£**
140,607
286,252
(598,538)
(52,483)
(2,008,742)
3,125
2,885,145|**2025**
**£**
(1,373,497)
655,366
(718,131)
8,823,900
8,105,769|**2024**
**£**
45,057
118,445
174,896
(449,199)
(1,037,339)
8,170
733,456|
|---|---|---|---|
||||(451,571)|
||||(406,514)
9,230,414|
||||8,823,900|
||||8,778,783
45,117
**8,823,900**|
|cash and cash equivalents consist of||||
|**Cash and cash equivalents consist of:**
Cash at bank and in hand
Short term deposits
**Cash and cash equivalents at the end of**
**the year**||7,581,887
523,882
**8,105,769**||
The notes on pages 28-47 form part of these financial statements.
29
## Notes to the Consolidated Financial Statements
FOR THE YEAR ENDED 31 MARCH 2025 (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 2025 was £1,757,408 (2024: £398,586).
## 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 2025. There are uniform policies across the group and intra group transactions are eliminated on consolidation. Consolidation is on a lineby-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 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
www.clairehouse.org.uk
30
**NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS** FOR THE YEAR ENDED 31 MARCH 2025
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.
## Intangible assets
Intangible assets costing more than £2,000 are capitalised at cost including any incidental expenses of acquisition, development and installation costs.
## Amortisation
Amortisation is calculated so as to write off the cost of an intangible asset, less its estimated
residual value, over the useful economic life of that asset as follows:
- Website and software – written off over 5 years
Where it has been identified that the recoverable amount of an intangible 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.
31
**NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS** FOR THE YEAR ENDED 31 MARCH 2025
## 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.
## 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
## Debtors
Debtors receivable within one year are recognised at transaction price. Any losses arising from impairment are recognised in expenditure.
Rentals paid under operating leases are charged to the income and expenditure on a straightline basis over the period of the lease.
## Incentives
## 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:
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.
- Income received for events taking place after the balance sheet date
- Unreleased discounts from retail premises rent free periods
- Lottery income received for draws taking place after the balance sheet date
www.clairehouse.org.uk
32
**NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS** FOR THE YEAR ENDED 31 MARCH 2025
## 2. income from donations and legacies
||**Unrestricted**|**Restricted**|**Total Funds**|**Total Funds**|
|---|---|---|---|---|
||**Funds**|**Funds**|**2025**|**2024**|
||**£**|**£**|**£**|**£**|
|**Donations**|||||
|General donations including gift aid|2,894,360|12,371|2,906,731|2,162,302|
|Company & Club|487,210|67,422|554,632|751,957|
|Trusts|(157,469)|345,052|187,583|238,789|
|**Legacies**|378,290|-|378,290|1,196,159|
|**Gifts**|||||
|Donations in kind|-|31,968|31,968|42,155|
|**Grants receivable**|||||
|Children’s Hospice Grant|-|906,213|906,213|
880,990|
|NHS England Capacity and
Community Support Grant|-|175,126|175,126|
-|
|NHS Pension contribution|-|173,661|173,661|
135,549|
||3,602,391|1,711,813|5,314,204|
5,407,901|
Income from donations and legacies was £5,314,204 (2024: £5,407,901) of which £3,602,391 (2024: £4,217,511) was unrestricted and £1,711,813 (2024: £1,190,390) was restricted.
We continue to see strong support from our volunteers and in the year to 31 March 2025. Our volunteer hours for the year were 67,808. This hourly contribution equates to a saving to Claire House of £706,559.
## 3. Income Resources from Charitable Activities
||**Unrestricted**|**Total Funds**|**Total Funds**|
|---|---|---|---|
||**Funds**|||
||**2025**|**2025**|**2024**|
||**£**|**£**|**£**|
|Clinical Commissioning Group
funding|953,050|953,050|861,316|
|Provision of training|18,213|18,213|53,524|
||971,263|971,263|914,840|
33
**NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS** FOR THE YEAR ENDED 31 MARCH 2025
## 4. income from other trading activities
||**Unrestricted**|**Restricted**|**Total Funds**|**Total Funds**|
|---|---|---|---|---|
||**Funds**|**Funds**|||
||**2025**|**2025**|**2025**|**2024**|
||**£**|**£**|**£**|**£**|
|General events|159,251|-|159,251|164,732|
|Income from other trading
activities|1,702,327|-|1,702,327|1,558,539|
|Sales of goods/services|2,352,007|-|
2,352,007|
2,238,555|
||4,213,585|-|
4,213,585|
3,961,826|
Income from other trading activities was £4,213,585 (2024: £3,961,826) of which £4,213,585 (2024: £3,961,826) was unrestricted and £Nil (2024: £Nil) was restricted.
## 5. investment income
|ncome||||
|---|---|---|---|
||**Unrestricted**|**Total Funds**|**Total Funds**|
||**Funds**|||
||**2025**|**2025**|**2024**|
||**£**|**£**|**£**|
|Interest from investment &
properties|140,607|140,607|
118,445|
|Bank interest receivable|286,252|286,252|
174,896|
||426,858|426,858|293,341|
## 6. other income
|Profit on disposal of assets
Donation of shares|**Unrestricted**
**Funds**
**2025**
**£**
3,125
-
3,125|**Total Funds**
**2025**
**£**
**Total Funds**
**2024**
**£**
3,125
5,188
-
29,981
3,125
35,169|
|---|---|---|
www.clairehouse.org.uk
34
**NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS** FOR THE YEAR ENDED 31 MARCH 2025
## 7. costs of generating voluntary income
|Staff costs
Premises costs
Depreciation
Travel
Other costs|**Unrestricted**
**Funds**
**2025**
**£**
950,792
3,703
12,064
30,362
444,897
1,441,818|**Restricted**
**Funds**
**2025**
**£**
-
-
-
2,400
-
2,400|**Total Funds**
**2025**
**£**
950,792
3,703
12,064
32,762
444,897
1,444,218|**Total Funds**
**2024**
**£**
802,856
2,330
13,022
33,153
384,460
1,235,821|
|---|---|---|---|---|
Costs of generating voluntary income were £1,444,218 (2024: £1,235,821) of which £1,441,818 (2024: £1,233,421) was unrestricted and £2,400 (2024: £2,400) was restricted.
## 8. fundraising trading cost of goods sold and other costs
||**Unrestricted**|**Restricted**|**Total Funds**|**Total Funds**|
|---|---|---|---|---|
||**Funds**|**Funds**|||
||**2025**|**2025**|**2025**|**2024**|
||**£**|**£**|**£**|**£**|
|Staff costs|1,171,215|-|1,171,215|1,053,344|
|Premises costs|289,622|-|289,622|504,460|
|Depreciation|60,091|-|60,091|68,081|
|Travel|45,214|-|45,214|73,045|
|Other trading activity costs|562,691|-|562,691|517,904|
|Other costs|374,301|-|374,301|128,474|
||2,503,134|-|2,503,134|2,345,307|
Costs of fundraising trading were £2,503,134 (2024: £2,345,307) of which £2,503,134 (2024: £2,345,307) was unrestricted and £Nil (2024: £Nil) was restricted.
## 9. costs of events and challenges
||**Unrestricted**|**Total Funds**|**Total Funds**|
|---|---|---|---|
||**Funds**|||
||**2025**|**2025**|**2024**|
||**£**|**£**|**£**|
|Events and challenges|136,971|136,971|121,097|
Costs of events and challenges were £136,971 (2024: £121,097) of which £136,971 (2024: £121,097) was unrestricted and £Nil (2024: £Nil) was restricted.
35
**NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS** FOR THE YEAR ENDED 31 MARCH 2025
## 10. costs of charitable activities by fund type
|Hospice activities undertaken
directly
Support costs
Governance costs|**Unrestricted**
**Funds**
**2025**
**£**
3,925,704
2,862,011
35,793
6,823,508|**Restricted**
**Funds**
**2025**
**£**
1,692,774
3,561
-
1,696,335|**Total Funds**
**2025**
**£**
5,618,478
2,865,572
35,793
8,519,843|**Total Funds**
**2024**
**£**
4,784,063
2,677,800
35,022
7,496,885|
|---|---|---|---|---|
Costs of charitable activities were £8,519,843 (2024: £7,496,885) of which £6,823,508 (2024: £6,008,092) was unrestricted and £1,696,335 (2024: £1,488,793) was restricted.
## 11. costs of charitable activities by activity type
|**Hospice**
**activities**
**undertaken**
**directly**
**£**
**Support**
**costs**
**£**
Staff costs
4,601,796
2,001,940
Premises costs
220,489
156,026
Depreciation
187,832
46,803
Professional fees
-
68,208
Operating costs
608,361
592,595
5,618,478
2,865,572|**Governance**
**costs**
**£**
**Total Funds**
**2025**
**£**
**Total Funds**
**2024**
**£**
18,668
6,622,404
5,641,703
-
376,515
534,473
-
234,635
238,220
17,125
85,333
100,438
-
1,200,956
982,051
35,793
8,519,843
7,496,885|
|---|---|
Governance costs represent the time proportion of staff salary costs required to prepare and provide the relevant information for the Trustees to carry out their proper duties, together with specific governance costs related to legal and audit matters.
## 12. gains/(losses on Investment assets
|Profit/(loss) on sale of investments
Gain/(loss) on investment assets
(note 20)|**Unrestricted**
**Funds**
**2025**
**£**
321,505
(381,984)
(60,479)|**Total Funds**
**2025**
**£**
321,505
(381,984)
(60,479)|**Total Funds**
**2024**
**£**
(24,430)
231,628
207,198|
|---|---|---|---|
www.clairehouse.org.uk
36
**NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS** FOR THE YEAR ENDED 31 MARCH 2025
## 13. net income/(expenditure) for the year
|**This is stated after charging:**
Depreciation
Amortisation
Auditors remuneration
- Audit of the financial statements
- Accountancy services
Profit/(loss) on fair value
movement of investments
Operating lease costs:
- Land and buildings|**2025**
**£**
**2024**
**£**
301,456
319,328
8,038
-
15,150
14,750
1,975
2,300
(381,984)
231,628
340,363
330,042|
|---|---|
## 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 (2024: Nil).
## 15. Analysis of staff costs and the cost of key management personnel
||**2025**|**2024**|
|---|---|---|
||**£**|**£**|
|Wages and salaries|7,423,444|6,362,156|
|Social security costs|700,075|601,516|
|Pension costs|620,892|534,230|
||8,744,411|7,497,903|
The key management personnel of the parent charity and of its subsidiary, Claire House Shops Limited is comprised of the senior leadership team. The total employee benefits of the key management personnel were £692,134 (2024: £523,664).
37
**NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS** FOR THE YEAR ENDED 31 MARCH 2025
## 16. Particulars of employees
The average number of staff employed during the year was 232 which includes 94 part time staff. The average number of full-time equivalent (FTE) staff employed during the year was 176. 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|**2025**
**Number**
90
31
3
21
31
176|**2024**
**Number**
91
26
5
22
33
177|
|---|---|---|
During the year the number of employees who earned more than £60,000 was as follows:
||**2025**|**2024**|
|---|---|---|
||**Number**|**Number**|
|£60,000 - £70,000|5|-|
|£70,001 - £80,000|2|2|
|£80,001 - £90,000|1|1|
|£90,001 - £100,000|2|0|
|£100,001-£110,000|-|1|
|£110,001-£120,000|-|-|
|£120,001-£130,000|1|1|
Total redundancy/termination payments in the year amounted to £48,735 (2024: £47,551).
www.clairehouse.org.uk
38
**NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS** FOR THE YEAR ENDED 31 MARCH 2025
## 17. Tangible Fixed Assets
|**Cost**
At 1 April 2024
Additions
Disposals
Transfer of assets
At 31 March 2025
**Depreciation**
At 1 April 2024
Charge for the year
Elimination on disposal
Transfer of assets
At 31 March 2025
**Net Book Value**
At 31 March 2025
At 1 April 2024|**Freehold**
**Property**
**£**
7,556,876
119,143
-
-
7,676,019
2,231,967
149,949
-
-
2,381,916
5,294,103
5,324,909|**Equipment,**
**Fixtures and**
**Fittings**
**£**
2,866,490
444,610
-
(198,728)
3,112,372
2,338,062
135,793
-
(182,424)
2,291,431
820,941
528,428|**Motor**
**Vehicles**
**£**
261,983
34,784
(10,821)
-
285,946
239,453
15,714
(10,821)
-
244,346
41,600
22,530|**Total**
**£**
10,685,349
598,537
(10,821)
(198,728)|
|---|---|---|---|---|
|||||11,074,337|
|||||4,809,482
301,456
(10,821)
(182,424)|
|||||4,917,693|
|||||6,156,644
5,875,867|
## 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.
39
**NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS** FOR THE YEAR ENDED 31 MARCH 2025
## 19. Intangible Assets
|**Cost**
At 1 April 2024
Additions
Disposals
Transfer of assets
At 31 March 2025
**Amortisation**
At 1 April 2024
Charge for the year
Elimination on disposal
Transfer of assets
At 31 March 2025
**Net Book Value**
At 31 March 2025
At 1 April 2024|**Intangible**
**Assets**
**£**
-
52,483
-
198,728
251,211
-
8,038
-
182,424
190,462
60,749
-|**Total**
**£**
-
52,483
-
198,728|
|---|---|---|
|||251,211|
|||-
8,038
-
182,424|
|||190,462|
|||60,749
-|
Intangible assets include the Claire House website which has been rebuilt and redesigned during the year and software including development costs.
## 20. Fixed Asset Investments
|Market value as at 1st April 2024
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 2025
Historical cost at 31 March 2025|**2025**
**£**
**2024**
**£**
4,247,814
3,883,512
2,008,742
1,067,320
(2,564,263)
(757,886)
478,765
(176,760)
(328,016)
231,628|
|---|---|
||3,843,042
4,247,814
3,696,895
3,720,837|
www.clairehouse.org.uk
40
**NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS** FOR THE YEAR ENDED 31 MARCH 2025
## 20. Fixed Asset Investments (continued)
|Analysis of investments at 31 March 2025 between funds|**Unrestricted**|**Total Funds**|**Total Funds**|
|---|---|---|---|
||**Funds**|||
||**2025**|**2025**|**2024**|
||**£**|**£**|**£**|
|**Listed Investments**||||
|Quoted fixed interested securities||||
|UK Government Stock|-|-|610,585|
|UK Fixed Interest|450,097|450,097|834,421|
|Overseas Fixed Interest|45,390|45,390|224,458|
||495,487|495,487|1,669,464|
|**Quoted Shares**||||
|UK Equities|656,691|656,690|598,417|
|Overseas Equities|1,686,752|1,686,752|1,032,848|
|Property Funds|139,742|139,742|289,542|
|Infrastructure and Commodities|340,488|340,488|612,426|
||2,823,673|2,823,672|2,533,233|
||3,319,160|3,319,159|4,202,697|
|**Other investments**||||
|UK cash held as part of portfolio|523,882|523,882|45,117|
||3,843,042|3,843,042|4,247,814|
Charity investments include £2 investment in Claire House Shops Limited, see note 28 for further details.
## **Listed investments**
Listed investments at a historical cost of £3,173,013 (2024: £3,675,719) (excluding donated shares) are held by the Group and Charity and had a market value of £3,843,042 at 31st March 2025 (2024: £4,247,814).
## 21. STOCK
|Stock|**Group**
**Charity**
**2025**
**£**
**2024**
**£**
**2025**
**£**
**2024**
**£**
6,271
1,570
-
-|
|---|---|
## 22. Debtors: Amounts falling due within one year
|Amounts due from group
undertakings
Income tax recoverable
VAT recoverable
Other debtors
Prepayments and accrued income
Legacies|**Group**
**2025**
**£**
**2024**
**£**
-
-
88,121
168,341
127,627
89,059
116,671
415,208
468,805
364,922
18,426
228,964
819,650
1,266,494|**Charity**
**2025**
**£**
**2024**
**£**
47,770
11,637
88,121
168,341
127,627
89,059
120,944
415,209
468,805
364,922
18,426
228,964
871,693
1,278,132|
|---|---|---|
41
**NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS** FOR THE YEAR ENDED 31 MARCH 2025
## 23. 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 2024
Utilised in the year
Received in the year
Deferred income at 31 March 2025|**Group**
**2025**
**£**
**2024**
**£**
242,093
198,522
169,478
145,959
100,840
45,737
270,534
296,302
51,440
92,743
834,385
779,263
92,743
2,230,835
2,189,532
51,440|**Charity**
**2025**
**£**
**2024**
**£**
242,093
198,522
169,478
145,959
100,840
45,737
270,534
293,152
51,440
92,743
834,385
776,113|**Charity**
**2025**
**£**
**2024**
**£**
242,093
198,522
169,478
145,959
100,840
45,737
270,534
293,152
51,440
92,743
834,385
776,113|
|---|---|---|---|
||||776,113|
|||||
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.
## 24. Operating Lease Commitments
|**Land and buildings:**
Within one year
Between one and five years
Later than five years|**2025**
**£**
289,271
301,858
-
591,129|**2024**
**£**
141,358
199,170
-
340,528|
|---|---|---|
www.clairehouse.org.uk
42
**NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS** FOR THE YEAR ENDED 31 MARCH 2025
## 25. restricted INCOME
|**Group and Charity**
64 Trust
Andrea Brabin
Children in Need
Chyah Davies Foundation
Department of Health
Dorothy Hall Fund
Duke Street Market
Equipment
Hayes Travel Foundation
Hospice Building
Hospice UK
James Tudor Foundation
Marian Elizabeth Trust
MBNA
Morrisions Foundation
New Liverpool Site
NHS Pension Scheme Grant
Mr Robert Crichton
Steven Gerrard Foundation
Southampton Hospitals Charity
Together for Short Lives Charitable
Trust
Toy Trust
Under £5,000 and anon
Gifts in Kind|**Balance at**
**1 April 2024**
**£**
178,756
33,962
-
8,551
-
12,955
-
35,555
-
1,106,095
-
-
-
-
29,259
506,999
-
-
200,362
143,938
-
-
21,423
-
2,277,855|**Incoming**
**Resources**
**£**
-
-
28,019
-
906,213
-
19,227
-
11,505
-
175,126
9,510
200,000
30,601
1,010
-
173,661
8,685
-
-
56,498
9,868
49,922
31,968
1,711,813|**Outgoing**
**Resources**
**£**
18,150
7,901
27,280
5,168
906,213
6,748
2,239
5,027
11,505
62,938
5,198
9,510
148,180
30,601
5,158
11,073
173,661
8,685
-
116,004
55,458
7,374
42,697
31,968
1,698,735|**Balance at**
**31 March**
**2025**
**£**
160,606
26,061
739
3,383
-
6,207
16,988
30,527
-
1,043,158
169,928
-
51,820
-
25,111
495,926
-
-
200,362
27,933
1,041
2,495
28,648
-
2,290,933|
|---|---|---|---|---|
43
**NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS** FOR THE YEAR ENDED 31 MARCH 2025
## 25. restricted INCOME (continued)
|**Group and Charity**
64 Trust
Andrea Brabin
Anne Duchess of Westminster's
Charity
Children in Need
Chyah Davies Foundation
David & Ruth Lewis Family
Charitable Trust
Department of Health
Dorothy Hall Fund
Equipment
Hollyhock Charitable Foundation
Hospice Building
Marian Elizabeth Trust
Morrisions Foundation
New Liverpool Site
NHS Pension Scheme Grant
Southampton Hospitals Charity
Steven Gerrard Foundation
Vehicles
Under £5,000 and anon
Gifts in Kind|**Balance at**
**1 April 2023**
**£**
213,061
39,975
-
4,066
-
-
-
14,690
18,442
53,136
1,642,255
65,278
18,425
16,443
-
249,631
202,386
2,150
38,722
(2)
2,578,658|**Restated**
**Balance at**
**1 April 2023**
**£**
213,061
39,975
-
10,101
-
-
-
20,203
34,873
53,136
1,100,065
65,278
33,408
518,236
-
258,379
202,386
-
29,558
-
2,578,658|**Incoming**
**Resources**
**£**
-
-
9,932
27,674
10,000
20,000
880,990
-
7,952
-
34,484
-
-
-
135,549
-
-
-
21,654
42,155
1,190,390|**Outgoing**
**Resources**
**£**
34,305
6,013
9,932
37,775
1,449
20,000
880,990
7,249
7,270
53,136
28,454
65,278
4,148
11,238
135,549
114,441
2,024
-
29,789
42,155
1,491,193|**Balance at**
**31 March**
**2024**
**£**
178,756
33,962
-
-
8,551
-
-
12,955
35,555
-
1,106,095
-
29,259
506,999
-
143,938
200,362
-
21,423
-
2,277,855|
|---|---|---|---|---|---|
All restricted funds are included in the Charity accounts.
The following details on restricted funds apply to both the current and previous year.
www.clairehouse.org.uk
44
**NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS** FOR THE YEAR ENDED 31 MARCH 2025
## 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. In particular in the current year, we have received funding from Together for Short Lives to enable us to develop our dining room into a welcoming space for our children and families. And during the previous year Morrisons Foundation has funded further development of the Butterfly suites.
Vehicles are also important as they enable children to be safely transported either to/from the hospice or to exciting activities. In the current year, funding from Duke Street Market and MBNA have enabled us to replace old vehicles and add to our fleet.
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.
## 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. The Integrated Services team, who provide outreach care in the community and symptom management, continue to extend their services due to significant donations from the Marian Elizabeth Trust and Southampton Hospitals Charity. In previous years we have also seen support from the David and Ruth Lewis Family Charitable Trust and the Hollyhock Charitable Foundation.
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.
This year further funding has been received from Hospice UK as part of government funding from the Department of Health and Social Care. This funding is aimed at capital expenditure and has been used for various items across the hospice and Liverpool site.
## Equipment and Activities
## 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. We have also received funding from the James Tudor Foundation for counsellors which support the whole family. This work is supported by toy donations from the Toy Trust and Mr Robert Crichton.
We have also received generous donations in the current year from the Hays Travel Foundation to support a residential trip for our young adults. In previous years we have also received donations from the Chyah Davis Foundation and Anne Duchess of Westminster’s Charity to support a wide variety of activites.
These grants 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. Last year we 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.
45
**NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS** FOR THE YEAR ENDED 31 MARCH 2025
## 26. unrestricted funds
|As at 1 April 2024
Incoming resources
Outgoing resources
Gains and losses
Release of designated reserves
Amounts designated in the year
As at 31 March 2025|**Group**
**General**
**Funds**
**£**
**Designated**
**Development**
**Funds**
**£**
4,913,410
12,200,000
9,217,222
-
(10,560,647)
(366,581)
(60,479)
-
714,362
(714,362)
-
-
4,223,868
11,119,057|**Charity**
**General**
**Funds**
**£**
**Designated**
**Development**
**Funds**
**£**
4,911,110
12,200,000
9,217,221
-
(10,560,647)
(366,581)
(60,479)
-
714,362
(714,362)
-
-
4,221,567
11,119,057|
|---|---|---|
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 4 years.
|As at 1 April 2023
Incoming resources
Outgoing resources
Gains and losses
Release of designated reserves
Amounts designated in the year
As at 31 March 2024|**Group**
**General**
**Funds**
**£**
**Designated**
**Development**
**Funds**
**£**
15,611,195
1,600,000
9,422,687
-
(9,727,668)
-
207,198
-
-
-
(10,600,000)
10,600,000
4,913,410
12,200,000|**Charity**
**General**
**Funds**
**£**
**Designated**
**Development**
**Funds**
**£**
15,608,894
1,600,000
9,422,687
-
(9,727,668)
-
207,198
-
-
-
(10,600,000)
10,600,000
4,911,110
12,200,000|
|---|---|---|
Designated funds are unrestricted funds set aside by the trustees out of unrestricted general funds. The funds designated will be used to maintain the level of services needed to support our beneficiaries during the ongoing economic uncertainty caused by the pandemic, as well as providing a sinking fund to cover essential infrastructure costs and capital work at both the Wirral and Liverpool sites.
www.clairehouse.org.uk
46
**NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS** FOR THE YEAR ENDED 31 MARCH 2025
## 27. Analysis of Net Assets Between Funds
|**Tangible**
**Fixed**
**Assets**
**£**
**Intangible**
**Assets**
**£**
Restricted Funds:
64 Trust
160,606
-
Andrea Brabin
26,061
-
Children in Need
-
-
Chyah Davies Foundation
-
-
Dorothy Hall Fund
6,207
-
Duke Street Market
16,988
-
Equipment
30,527
-
Hospice Building
1,043,158
-
Hospice UK
169,928
-
Marian Elizabeth Trust
-
-
Morrisions Foundation
25,111
-
New Liverpool Site
495,926
-
Southampton Hospitals Charity
-
-
Steven Gerrard Foundation
200,362
-
Together for Short Lives
Charitable Trust
-
-
Toy Trust
2,495
-
Under £5,000 and anon
-
Restricted Funds:
2,177,369
-|**Investments**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Net Current**
**Assets**
**£**
**-**
-
739
3,383
-
-
-
-
-
51,820
-
-
27,933
-
1,041
-
28,648
113,564|**Total 31**
**March 2025**
**£**
160,606
26,061
739
3,383
6,207
16,988
30,527
1,043,158
169,928
51,820
25,111
495,926
27,933
200,362
1,041
2,495
28,648
2,290,933|
|---|---|---|---|
|**Unrestricted Funds:**
General funds
Designated funds
Total funds
**Restricted Funds:**
64 Trust
Andrea Brabin
Chyah Davies Foundation
Dorothy Hall Fund
Equipment
Hospice Building
Morrisions Foundation
New Liverpool Site
Southampton Hospitals Charity
Steven Gerrard Foundation
Under £5,000 and anon
**Unrestricted Funds:**
General funds
Designated funds
Total funds|**Tangible**
**Fixed**
**Assets**
**£**
3,979,275
-
6,156,644
**Tangible**
**Fixed**
**Assets**
**£**
178,756
33,962
-
12,955
35,555
1,106,095
29,259
506,999
0
200,362
0
2,103,943
3,771,924
-
5,875,867|**Intangible**
**Assets**
**£**
60,749
-
60,749
**Intangible**
**Assets**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Investments**
**£**
183,844
3,659,198
3,843,042
**Investments**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
4,247,814
4,247,814|**Net Current**
**Assets**
**£**
-
7,459,859
7,573,423
**Net Current**
**Assets**
**£**
-
-
8,551
-
-
-
-
-
143,938
-
21,423
173,911
1,141,486
7,952,186
9,267,584|**Total 31**
**March 2025**
**£**
4,223,868
11,119,057|
|---|---|---|---|---|---|
||||||17,633,858|
||||||**Total 31**
**March 2024**
**£**
178,756
33,962
8,551
12,955
35,555
1,106,095
29,259
506,999
143,938
200,362
21,423|
||||||2,277,855|
||||||4,913,410
12,200,000|
||||||19,391,265|
47
**NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS** FOR THE YEAR ENDED 31 MARCH 2025
## 28. 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.
The results for the year ended 31 March 2025 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|**2025**
**£**
862,508
(764,029)
98,480
(98,480)
-
-
2,301
2,301
**2025**
**£**
50,073
(47,770)
2,303|**2024**
**£**
652,824
(580,964)|
|---|---|---|
|||71,860
(71,860)|
|||-
-
2,301|
|||2,301|
|||**2024**
**£**
14,727
(12,424)
2,303|
There were no other outstanding balances with related parties as at 31 March 2025.
## 29. Reconciliation of group net income resources to net cash inflow from group operations
|Net incoming resources
Donation of shares
Non-cash gift in kind
Income from investments
Interest receivable
Profit on disposal of fixed assets
Gain on the sale of investments
Depreciation on fixed assets
Amortisation on intangible assets
Decrease/(increase) in stock
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net cash inflow from operating activities|**2025**
**£**
(1,696,930)
-
(31,968)
(140,607)
(286,252)
(3,125)
-
301,456
(8,038)
(4,701)
441,546
55,122
(1,373,497)|**2024**
**£**
(605,785)
(29,981)
(42,155)
(118,445)
(174,896)
(5,188)
(24,430)
319,328
-
6,575
547,959
172,076
45,057|
|---|---|---|
www.clairehouse.org.uk
48
**NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS** FOR THE YEAR ENDED 31 MARCH 2025
## 30. Analysis of changes in net funds
|Cash at bank and in hand|**1 April 2024**
**£**
8,944,934|**Cash Flows**
**£**
**31 March**
**2025**
**£**
(1,363,047)
7,581,887|
|---|---|---|
## 31. 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 £620.892 (2024: £534,230) which was offset by contributions made by the Department of Health of £173,661 (2024: £110,550).
The amount outstanding at the year-end was £72,974 (2024: £66,400).
## 32. 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.
## 33. Retail Contribution
During the year, the Charity ran a chain of 17 (2024: 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
Other income
Costs
Net contribution|**2025**
**£**
1,333,774
948,021
87,881
2,369,675
(1,813,734)
555,941|**2024**
**£**
1,362,329
782,209
124,698|
|---|---|---|
|||2,269,236
(1,702,466)
566,770|
49
Claire House Children’s Hospice Clatterbridge Road, Bebington, Wirral, CH63 4JD **t.** 0151 3344626 **w.** clairehouse.org.uk