2025-03-31-accounts

Willowbrook Eveyy Contoct Counts Registered Chai-lty No. 1020250 Rofo 2024/25 The Best Care, Delivered with Compassi nforourc mmunity Together we are Willowbrooli Every Contact CoiAtrIts "Support, Fun, Warmth and Laughter" (Patienrsl www.willowbrook.org.uk

A NOTE FROM OUR PATRON As Patron of Willowbrook Hospice, l am honoured to lend my voice in recognition of the extraordinary work carried out by the hospice over the past year. Willowbrook continues to provide exceptional care, comfort, and dignity to patients and their loved ones during some of the most challenging times in their lives. The dedication, compassion, and professionalism of the staff and volunteers embody the very best of our community spirit, ensuring that every individual is supported with warmth, respect, and understanding. I remain immensely proud to be associated with such a vital and inspiring organisation and offer my heartfelt thanks to everyone whose generosity, time, and commitment mal<e this worl< possible." VofjAs Patron

REPORT OF THE TRUSTEES AND CONSOLIDATED ACCOUNTS 2024125 A NOTE FROM OUR PATRON FROM OUR CHAIRMAN EXECUTIVE LEADERSHIP TEAM REFERENCE AND ADMINISTRATIVE DETAILS DIRECTORS & TRUSTEES TRUSTEE APPOINTMENT RECORD TRUSTEE ASSURANCE GROUPS STRUCTURE, GOVERNANCE AND MANAGEMENT OBJECTIVES AND ACTIVITIES PUBLIC BENEFIT TRUSTEE REPORT 10 ACHIEVEMENTS AND PERFORMANCE IN 2024125 10 FINANCIAL REVIEW 13 AUDITED ACCOUNTS . NOTES TO THE ACCOUNTS 23 APPENDIX- ORGANISATIONAL CHART 40 The trustees are pleased to present their report with the financial statements of the charity for the year ending 31 March 2025.

FROM OUR CHAIRMAN On behalf of myself and the Board of Trustees, l extend our deepest gratitude to the entire Willowbrooli Hospice community . our dedicated staff, compassionate volunteers• generous supporters, and loyal partners. This year has once again highlighted the resilience, professionalism, and humanity that are the foundation of our worlc. The care provided at Willowbrook Hospice stands as a testament to the exceptional commitment ol those who give their time, expertise, and resources to ensure that our patients and their families receive the highest standard of support during life's most challenging moments. We are profoundly grateful for the continued trust placed in us by our community and for the tireless efforts of everyone who sustains our misslon. Together, we remain unwavering in our commitment to delivering outstanding palliative and end-of-life care, ensuring that Willowbroolc Hospice contlnues to be a place of comfort, dignity, and compassion for all who need it. Despite upcoming challenges, I believe that with the Executive Leadership Team and your dedication, we can achieve another successful year to report at our November 2025 AGM. ChGirnian of the Board o[Trustees I'rr

EXECUTIVE LEADERSHIP TEAM Is been another busy year for the Executive Leadership Team ,this year, the hospice continued to benefit from the exceptional generosity of The Ollver Lymes Charlty, whose funding enabled the further extension of our District Nurse Support Service. This enhanced service has been instrumental in supporting palliative patient5 to remain at home during the final stages of life-an outcome that many families value deeply. The funding has allowed us to provide timely, speclalist support in the community, helping to prevent avoidable hospltal admissions and ensuring that more people c3n die in their place of choice. We remain committed to developing strong and sustainable partnerships that support our mission. Over the next year, we will place particular emphasis on expanding our corporate partnerships, recognising the vital role that local businesses and organisations play in supporting h05pice care. By building these relationships. we aim to increase our reach, strengthen our financial position, and continue delivering high-quality, compasslonate care across our communities. Alun Owen Dr Paul(J Powell exwilivoJ MAwskip TO￿ Alun Owei) (Executive Corporole Director), Dr Paula Powell (Executive Medicol Director) and Lyndo Finney (Executive Clii)ical Director) Lynda Finney REFERENCE AND ADMINISTRATIVE DETAILS i The Trustees are pleased to present their strategic report and accounts of the charity for the year ended 31 March 2025. The accounts have been prepared in accordance with the accounting policies reported in the audited accounts and comply with the Companies Act 1 2006 and Accounting 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 Published in October 2019. Charity name: Willowbrook Hospice Charity number: Company number: Executive Leadership Team: 1020240 2808633 Clinical Director and Registered Manager: Lynda Finney Medical Directoi": Dr Paula Powell Corporate Director: Alun Owen (resigned April 2025) Portico Lane, Prescot, Merseyside, L34 2QT Registered Office: Auditors: Livesey Spottiswood Chartered Accountants & Registered Auditors 17 George Street, St Helens, Merseyside, WAI O I DB National Westminster Bank plc. PO Box 25, 5 Ormsl<irk Street, St Helens, Merseyside WAI O I DR Banl<ers:

DIRECTORS AND TRUSTEES The directors of this charitable company (Willowbroolc Hospice) are its trustees for the purpose of charity law and throughout this report are collectively referred to as the trustees. The trustees serving during the year and since the year end were as follows.. lan Craig Dr Karen Beeby Jim Toohey (appointed 18.11.24) Dr Alan Baron Gary Ward (resigned 30.06.25) Allan Sansbury Jonathan Dobson Dr Michael G. Van Dessel Stephen Fairhurst Sarah Carberry Michelle Price (appointed 18.11.24) Dave Pugh (appointed 18.11.24) Dame Elaine Inglesby-Burlie Marl< Williams (appointed 27.01.25, resigned 31.03.25) In accordance with the Articles of Association, at the Annual General Meeting the trustee5 retire in rotation. However, if eligible for re-election, this will be confirmed at the AGM. TRUSTEE APPOINTMENT RECORD Trustee Trustee record of '. appolntments and re-election Date of initial appolntment Dr Alan Baron 2111112022 j Dr Karen Beeby 2710912007 Ret PR Sarah Carberry 2610912019 Ret PR ', lan Craig 0610712020 Jonathan Dobson 0610712020 Ret PR ' Stephen Fairhurst 0610712020 Dame Elaine Inglesby-Burke i Michelle Price 2911012009 Ret PR 1811112025 Dave Pugh 1811112025 Allan Sansbury 2711112023 Jim Toohey 1811112025 Dr Mlchael G. Van Dessel 2210512014 1 R Ret PR ' Gary Ward 2711112023 Re5 Mark Williams 2710112025 AR Key: A = Appointed, R = Re-election, SD Stood Down, PR = Potential Re-election, Ret AR - Appointed & Resigned Retired, Re5 Resigned

TRUSTEE ASSURANCE GROUPS 11111411

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STRUCTURE, GOVERNANCE AND MANAGEMENT Governing Document The company Is governed by its Memorandum and Articles of Association. The company is limited by guarantee, whereby every member of the company undertalces to contribute to the assets of the company in the event of winding up, while they are members or within one year after they cease to be a member, for payment of the debts and liabilities of the company contracted before they cease to be members, such amounts as may be required not exceeding I l. Appointment of Trustees The trustees who have seryed during the year are set out on page 6. The trustees are appointed by the members of the Company and every three years each trustee retires by rotation but may offer themselve5 for re-election in accordance with the Articles of Association. Trustee Induction and Training The trustees undergo an induction to brief them on their legal obligations under charity and company law, the content of the Memorandum and Articles of Association, the committee and decision-mal(ing processes, the business plan and recent financial performance of Willowbrook hospice. They are also required to read, understand and sign the Governance Policy. Durlng this induction they meet key employees and other trustees. Trustees are encouraged to attend approprlate external events where these will facilitate the undertalcing of their role and provide additional knowledge and information. Organisation The Board of Trustees governs Willowbrool( h05pice. The Board usually meets bimonthly to manage the hospice's affairs, receiving reports from the Assurance sub-groups, details of which are set out on page 7. All operational activities are carried out by the Executive Leadership Team which has the delegated authority, within terms of delegation approved by the Trustees, to carry out these matters. Key Management Personnel The Trustees consider the key management personnel to be the Executive Leadership Team. The day to day running of the hospice is delegated to this team. During the time applicable to this report, the remuneration of the l<ey leadership personnel wa5 set tal<ing on reference to the 'Willowbrook Hospice Agenda for Change, policy which is an adaptation of some aspects of the 'NHS Agenda for Change, policy. All salary levels are always subject to affordability. Risli Management Board Assurance and Ris1< discussions are Incorporated into general board meetings at relevant points throughout the financial year. These allow the trustees to consider and review the major strategic, business and operational risl<s that Willowbroolc faces each year.

OBJECTIVES AND ACTIVITIES The objectives of the charity are to: Provide free, specialist palliative care to patients through the expertise of our multidisciplinary pi"ofessional team. Provide this care to those who have need of it and are referred by their healthcare professional. There have been no material changes in policy or objectives throughout the period. The principal activity of the subsidiary company, Willowbroolc Hospice Trading Company Limited is to operate our portfolio of retail sites for the sole benefit of Willowbrook Hosplce. The strategies employed to achieve Willowbrook Hospice'5 objective5 are aimed to: Establish, maintain and operate a hospice for the care of patients living with a life-limiting diagnosi5. Provide medical, clinical and complementary therapies for such patients through our in-patient, community and outreach services of the hospice. Ensure that the patient is the focus of our attention from the time of their arrival with us. Help each patient to live with dignity and regain and achieve the best quality of life that is available to them Offer a support system that helps patients live 35 actively as possible before death. Offer services to help support family and friends during the patient's illness and in their bereavement. These l<ey strategies will be achieved by: Maintaining and improving the quality of care provided by us and by others. Engaging with our community to strengthen and develop partnerships, allowing us to extend our reach beyond the 'hospice walls,. PUBLIC BENEFIT The charitable aim of Willowbrool< Hospice has been to help all St Helens and Knowsley patients at the end of their life and the people close to them, to have access to the best Palliative Care appropriate to their need. Patient referrals have been made by Health care professionals and accepted according to those in most need of our clinical care. SeNices have been delivered free of charge to any patient from St Helens and Knowsley who is in need of our seNices. The hospice Is regulated by the Care Quality Commission which has approved the hosplce to care for patients over the age of18. Our aim is to enhance the quality of life for each Individual throughout all stages of his or her illness. Individual needs are continually re-assessed to ensure that care is the best it can be.

TRUSTEE REPORT ACHIEVEMENTS AND PERFORMANCE Overview This year the hosplce completed its three-year organisation wide strategy and published the outcome in the hospice impact report. We have recently also published our 2025-2028 strategy, and this clearly outlines our values and objettives, consulring with patients, carers, volunteers and staff to achieve this for implementation up to 2028. Thls strategy will guide us in achieving our objectives across our communities of St Helens and Know51ey. The Trustees would like to thank all staff, volunteers and supporters, not only who contributed to the success of last year but over the preceding years. The h05pice today could not be what it is wlthout the effort of everyone who has gone before in making Willowbrool< one of the most respected hospices in the region. The hospice continues to provide specialist and palliative end of life care for the people of St Helens and Knowsley. We remain grateful for the generous support of the local communities who fund approximately two thirds of our running costs. Alongside the current NHS grant and with the huge generosity of all of our volunteers who provide their time, we are able to deliver the services and special care that we plan for patients and the people close to them, at the most difficult time of their lives. Our plans for the future include the expansion of bereavement via our Patient and Family Liaison Support Service. The outcome of this will be reported in next year's Quality Account. Wti.h" yotir, Trading Company In May 2024, we were delighted to open the doors to our new Willowbrooli Fashion and home store in Kirkby. The shop is unique in the area for being the only Charity retailer to stock furniture. This new store is our tenth retail store. 2025 will see the opening of a Willowbroolc Hospice shop in Ormskirlc that specialises in selling books and records. The Board of Trustees and Trading Company Directors have agreed that the intentions for 25126 will be to continue to grow the trading company portfolio and ensure that the Trading Company continues to be a Icey income generator for the hospice. Fundraising Our Fundraising activities have continued to provide a vital source of income for the hospice with an emphasis on expanding the hospice Lottery and engagement with local corporate partner5. Events held during the year have included the very popular Strictly Glitter Ball which raised an extraordinary £48,228, £17,930 of this was down to sponsorship that was raised by our contestants and "the People's vote "on the night, The Annual Golf Day also raised £5,000 with twenty-one teams entering. This was a sponsored event and demonstrated the great support that the hospices receive from the local community. Despite this charity fundraising remains a challenge, not only because of difficult economic conditions but there is also significant competition from other local and national charities, all campaigning for similar financial and voluntary support. 10

TRUSTEE REPORT contAnued Volunteering Our Volunteers remain an integral part of the hospice and have enabled us to expand some of our services such as Bereavement support, Compassionate Neighbours and our hospice reception hours. We are extremely fortunate to have such a dedicated group of people who are eager to support the Willowbroolc cause. Risl<s and Uncertainties De5Pite the continued dedication and hard work of both staff and volunteers, the hospice sector contlnues to face significant risks and uncertainties. According to Hospice UK, two in four hospices may be forced to reduce services to remain financially sustainable. The following outlines the key risks facing the sector and the Steps Willowbrool< hospice will take to mitigate them.. l. Decline in Voluntary Income (Donations and Lottery Participation) There is an ongoing risk of reduced voluntary giving, as individuals and communities face financial pressures. Mitigation: Strengthen relationships with existing donors through improved communication, transparency, and impact reporting. Diversify fundraising activities, incSuding digital campaigns, corporate partnerships, and legacy giving programmes. Invest in donor retention initiatives and targeted marl>

TRUSTEE REPORT continued Mitigation.. Implement energy efflciency measures, such as renewable energy solutions and building upgrades. Continue to regularly revlew staffing structures and workforce planning to maintain efficlency while supporting staff wellbeing. Seelc collaborative procurement opportunitles to reduce costs across utilities, supplies, and shared services. 5. Potential Impact of a New Assisted Dying Law on Hospice Fundraising Public and donor sentiment could shift depending on how new legislation affects perceptions of hospice care. Mitigation.. Maintain clear communication about the hospice's values, misslon, and commitment to compassionate end-of-life care. Engage proactively in national conversations to ensure hospice perspectives are represented and understood. Monitor public opinion and adjust fundraising messaging to reinforce trust and support. Finance The Finance Team continues to ensure the effective rnanagement of Willowbrook's finances, maintaining accurate records of the many donations we receive each day alongside our expenditure. Their diligence enables us to plan confidently and use our resources wisely in support of patient care. On behalf of the Board of Trustees, we extend our heartfelt thanks to all our staff, volunteers, donors, and supporters for their invaluable contributions- both in the past year and throughout Willowbrook's history. The hospice we have today is a direct result of the dedication, compassion, and commitment shown by so many, making Willowbrook one of the most respected hospices In the Cheshire and Merseyside region. As a Registered Charity (No. 1020240) and Company Limited by Guarantee (No. 2808633), Willowbrool< Hospice submits an Annual Return for public display on the Charity Commission website (httPs.'l/www.gov.uk/government/orgonisations/charity-conimission) and files Its audited accounts at Companies House. In 2024125, statutory grant income represented only 36 % of our total charitable costs. The remaining income was generated by our well-established Fundraising and Trading Company teams- through events, campaigns, our lottery, our networli of retail shops, donations, legacies, and the generous support ofthe communities we serve. The hospice experienced a very challenging year in terms of flnances and the ongolng tlnancial climate. However. due to the generous funding provided from external charities we have been able to continue our support of the St Helen5 district nurse service. As with all healthcare facilities, the continuing challenge Is to sustainably grow quality end of life care services In a difficult economic cllmate. We aim to continue to improve facilities, provide more engaging fundraising opportunities, increase our lottery membership and make our retail offer more efficient by increasing income but at the same time, reducing costs.

TRUSTEE REPORT contiiiued FINANCIAL REVIEW 2024125 The group shows a consolidated net reduction in funds for the year of £84,155 compared wlth a surplus of £31,695 in the prevlous year. Income Total incoming resources were £6,260,628 representing an increase of £379,692 compared to the previous year. This main element5 of this increase can be atti"ibuted to additional income from our charitable activitles of £323,208 and from our trading activitles of £244,328 offset by a reduction in donations and legacies of £224,087. The reduction in donations and legacies is perhaps reflective of the current financlal climate and we remain extremely grateful for the continued support of the people of St Helens and Knowsley. We continue to strive to maximise all our income streams. Income from charitable activities includes a 2.150/0 increase to our core grant from NHS Cheshire & Merseyside ICB, and we were awarded a grant of £100,022 from NHS England to support our capital expendlture in the year. Our fundraising team delivered a full year of events, with the highlight belng our Strictly Glitter Ball which raised over £40,000, thank-you to all our dancers and their supporters. Within the Trading Company, our retail and café outlets performed well in the year, with an increase in Income of £314,752, but our lottery continues to face competition whlch resulted in a reduction in play income of £35,694. (See Note 8). Expenditure Total expenditure in the year rose from £5,948,439 to £6,384,663, an increase of £436,224 from the previous year. Expenditure on medical and clinical salaries Increased by £403,531 largely due to the uplift in payments for unsocial hours and on-call. Expenditure is controlled as far as possible throughout the year and efficiency savings of 198,500 were achieved in the year to help off-set general cost-of-living 5ncreases. All costs are closely monltored at the monthly finance meetings. Reserves Policy The Trustees have reviewed the Charity's needs for reserves in line with guidance issued by the Charity Commission and have issued a detailed Reserves Policy. Having reviewed historical information, the vulnerable nature of the Charity's income streams, which are dependent on voluntary giving, the needs of patients and their families for the continuity and range of care provided by Willowbrool< Hospice, together with the obligations of the Hospice towards its employees, the Trustees feel it is prudent, where possible to hold reserves of between 6 to 12 months of budgeted expenditure. Currently, this remains on target but with increased costs and a drop in income this could change over the next 5 years our 5-year Finance Strategy will include plans to address this area of concern. Coiitinued on Page 14 >> 13

TRUSTEE REPORT continued As part of the current policy on reserves, where the reserves exceed 12 months, the Trustees will actively encourage the senior team to identify and spend money on projects whlch beneflt the aims and objectives of the Hospice. Where the reseryes fall below six months, the Trustees will review and promote strategies that not only address current needs but respect the future financial stability of the Hospice. An analysis of reserves at 31 March 2025 shows total funds of £9,786,220 (2024 - £9,870,375). Of which, £2,268,953 (2024 - £2,189,067) are restrlcted. This leaves total unrestricted funds of £7,517,267 {2024 - £7,681,308) which includes £1,924,034 (2024 - £2,033,554) held In fixed assets meaning the charity has free reserves of £5,593,233 (2024 - £5,372,224) and thls represents approximately I I months of total running costs for the year ended 31 March 2025 (2024 - 1 I months). Tal<ing into account l<nown commitments and a revlew of risl<s facing the Hospice, the Trustees feel they are an adequate level of reserves to cover the short term plans of the Hospice without placing any undue risk on the financial stability of the future of the Hospice. Investment powers and policy Under the Memorandum and Article of Association, the Charity has the power to invest in any way the trustees wish. The trustees have considered the most appropriate policy for the investment of surplus funds and have decided on the following approach.. l . Ensuring adequate short-term funds {< l year) are always available to enable the hospice to meet its financial obligations to Its employees and creditors. A minimum balance of £500,000,. equivalent to just over one month's running costs, should be always maintained. 2. Investing In medium term funds (1-5 years). These investments are primarily for regular income and for capital growth over the five-year period and would typically be represented by good quality bonds. No more than 70¥0 of total funds will be invested in medium term investments. 3. Investing in long term funds (> 5 years). These investments are for capital growth over the long term and would typically be represented by equities. No more than 300h of total funds will be invested in long term Investments; however, in the exceptional circumstances of a sudden windfall receipt or of strong marl<et performance, this percentage may be exceeded. Any such exception will be reviewed at each Board Meeting Trustees, responsibilities in relation to the financial statements The trustees (who are also the directors of Willowbrool< Hospice for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements Sn accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Prattice). Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those flnanclal statements, the trustees are required to: Select suitable accounting policies and then apply them consistently. Observe the methods and principles in the Charity SORP. Malle sound judgements and estimates that are reasonable and prudent; and

TRUSTEE REPORT continued State whether applicable accounting standards have been followed, subject to any materlal 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 charity will contlnue in business. The trustees are responsible for l<eeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other Irregularities. Statement as to Disclosure of Information to Auditors In so far as the trustees are aware there is no relevant audit information of which the charity's auditors are unaware; and the trustees have tal<en all steps that they ought to have tal<en to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information The Report of the Trustees was approved by the trustees as the company's directors on 24 November 2025. Dr Alan Baron (Secretory) 15

AUDITED ACCOUNTS WILLOWBROOK HOSPICE (LIMITED BY GUARANTEE) INDEPENDENT AUDITORS, REPORTTO THE MEMBERS OF WILLOWBROOK HOSPICE Opinion We have audited the financial statements of Willowbrook Hospice (the 'parent charitable company,) and its subsidiaries (the 'group') for the year ended 31 March 2025 which comprise the Consolidated Statement of Flnancial Activities, the Balance Sheets, the Cash Flow Statement and notes to the financial statements, including a summary of signlflcant accounting policies. The financial reporting framework that has been applied in their prepai"ation is applicable law and United Kingdom Accounting Standards (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 parent charitable company's affairs as at 31 March 2025 and of its incoming resources and applicatlon of resources, Including its income and expenditure for the year then ended; have been properly prepared In accordance wlth Unlted Klngdom Genernlly Accepted Accounting Prattlce; and have been prepared In accordance wlth the requirements of the Companles Act 2006 Basis for opinion We conducted our audit in accordance with International Standards on Audlting (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described In the Auditors responsibilitles for the audit of the financial ststements sectlon of our report, We are independent of the group In accordance with the ethical requirements that are relevant to our audlt of the financlal statements In the UK, Including the FRC'S Ethlcal Standard, and we have fulfilled our other ethlcal responsiblllties in accordance with those requirements. We believe that the audit evldence we have obtained Is sufficient and appropriate to provlde a basls for our oplnion. Conclusions relating to going concern In auditlng the financial statements, we have concluded that the trustees, use of the golng concern basls of accountlng In the preparatlon of the financlal statements Is appropriate. Based on the work we have performed. we have not identified any materi21 uncertalnties relatlng to events or conditions that, individually or collectively, may cast doubt on the group'5 and parent charitable company's ability to contlnue as a going concern for a perlod of at least twelve months from when the financial statements are authorlsed for issue. Our responsibillties 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 trustee's annual report, other than the financial statements and our report of the Independent Auditors thereon. Our opinion on the financial statements does not cover the other inforniation 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 informatlon and, in doing so, consider whether the other information is materially inconslstent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we

INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF WILLOWBROOK HOSPICE continued Identify such material inconsistencies or apparent materlal misstatements, we are required to determine whether there is a material misstatement In the flnancial 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 informatlon, we are required to report that fact. We have nothlng to report in thls regard. Opinion on other matters prescribed by the Companies Act 2006 In our opinlon, based on the worlc undertaken in the course of the audit; the Information given In the Report of the Trustees for the financial year for whlch the financlal statements are prepared Is consistent wlth the financial statements. and the Report of the Trustees has been prepared In accordance wlth applicable legal I"equlrements Matters on which we are required to report by exception In the light of the l> 17

INDEPENDENT AUDITORS, REPORTTO THE MEMBERS OF WILLOWBROOK HOSPICE continued Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements In respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detalled below, However, the primary responsibility for the prevention and detection of fraud rests both with those charged with governance of the entlty and management. Our approach wa5 as follows: Discussions with management and those involved in the financlal reporting process Including consideration of Icnown or suspected instances of non-compliance with laws and regulations central to the group's and parent charitable company's ability to operate, and fraud; Evaluatlon and testing of the operational effectiveness of management's controls designed to prevent and detect irregularities; Identifying and testing journal entries, in particular any journal entries posted wlth unusual account comblnations or of significant monetary amounts. and Review of the ratlonale for the calculatlon of key accounting estimates in the flnancial statements and testing of the accuracy of these calculations. There are inherent limltatlons in the audit procedures described above. The further removed non- compliance with laws and regulations is from the events and transactions refletted in the financial statement5, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the ris1( of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentation, or through collusion. A further descrlption of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.[rc.org.uklaiiditorsresPonsibilities. This description forms part of our Report of the Independent Auditors. 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 undertal<en so that we might state to the charitable company's members those matters we are required to state to them in an auditor's 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 parent charitable company and the parent charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed. Mr Andrew Mcminnis FCA FCCA (Senior Statutory Auditor) For and on behalf of Livesey Spottiswood Chartered Accountants & Statutory Auditors 17 George Street St Helens Merseyslde WAIO IDB Date: 91,4. 18

AUDITED ACCOUNTS continued CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted Funds Restricted Fund5 2025 Total 2024 Total Income and endowments from: Donations and legacies Charitable activities Other trading activitles Investments Other Income 741,052 1,922,368 2,807,595 172,137 63,088 5,000 459,902 89,486 746,052 2,382,270 2,897,081 172,137 63,088 970,139 2.059,062 2,652,753 152,908 46.074 Total Income 5,706,240 554,388 6,260,628 5,880,936 Expenditure on: Ralslng funds 1,895,811 1 .895,811 1,597,835 Charitable activities 4,116,596 372,256 4.488,852 4,350,604 Total expenditure 6,012,407 372.256 6,384,663 5,948,439 Net (expendlture)lincome from operating activlties for the year {306,167) 182,132 (124,035) (67,503) Net (loss)Igain on Investments Net Income for the year 39,880 (266,287) 39,880 (84,155) 99,198 31,695 182,132 Transfer beween funds 102,246 (102,246) Net movement in funds (164,041) 79,886 (84,155) 31,695 Reconciliatlon of funds Total funds brought foNard at l April 2024 7,681,308 2,189.067 9.870,375 9,838,680 Total funds carried forward at 31 March 2025 7,517,267 2,268,953 9,786,220 9,870,375 The consolidated statement of financial activities includes all gains and losses recognised In the year. All Incomlng resources and resources expended derive from continuing activities, The notes on pages 23 to 39 form part of these accounts.

AUDITED ACCOUNTS continued CONSOLIDATED BALANCE SHEET AS AT 31 MARCH 2025 Company number: 2808633 2025 2024 Fixed assets Investments Tangible llxed assets 14 15 1,743,746 4,117,589 5,861,335 1,703,866 4,198,769 5,902,635 Current assets Stoclc Debtors Cash at bank and in hand Treasury deposits 1,840 481,766 1,782,464 2,152,878 4,418,948 1,129 391.160 2,019,244 2,069.942 4,481,475 17 Current Ilabilities Creditors: amounts falling due within one year 18 (494,063) (513,735) Net current assets 3.924,885 3,967,740 Total assets less current liabillties 9,786,220 9,870,375 Total net assets 9,786,220 9,870,375 The funds of the charity.. Unrestricted fund5 Unrestricced funds held In tangible fixed assets Designated funds Restricted funds Non-charitable trading funds 19 19 5,498,122 1 ,924,034 5,323,758 2,033,554 275.530 2,189,067 48,466 20 2,268,953 95.111 Total funds 9,786,220 9.870,375 The accounts were approved by the trustees and signed o .their behalf on 24 November 2025 by: TRUSTEE TRUSTEE The notes on pages 23 to 39 form part of these accounts. 20

AUDITED ACCOUNTS continued CHARITY BALANCE SHEET AS AT 31 MARCH 2025 Company number: 2808633 2025 2024 Fixed assets Fixed asset Investments Tangible fixed assets 1,743,752 4,058,572 5.802,324 1,703,872 4,125,855 5,829.727 15 Current assets Debtors C25h at bank and in hand Treasury deposlts 17 390,261 1,691.159 2,152,878 4,234,298 286,669 1 ,920,437 2,069,942 4,277,048 Current liabilitles Creditors; amounts falling due wlthin one year 18 (345,513) (284,866) Net current assets 3,888,785 3,992,182 Total assets less current liabilitles 9,691.109 9,821,909 Total net assets 9,691,109 9.821,909 The funds of the charity: Unrestricted funds Unrestrlcted funds held In tangible flxed assets Designated funds Restricted funds 19 19 5,498.122 1 ,924,034 5,323,758 2,033,554 275,530 2,189,067 20 2,268.953 9,691,109 9.821 .909 Approved by the trustees and signed on their behalf on 24 November 2025 by: TRUSTEE TRUSTEE flLAJ &AR.a atol, The notes on pages 23 to 39 form pait of these accounts.

AUDITED ACCOUNTS continued CONSOLIDATED CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Cash flow from operatlng activitles Cash generated from operations (218,546) (64,935) Net cash (used) / provided by operating activities (218,546) (64,935) Cash flows from Investing activities: Purchase of tanglble fixed assets Purchase of fixed asset investments Charibond and Charifund Income Interest received (107,435) (223.348) ( 1,000,000) 28,142 124,650 33,277 138,860 Net cash provided by / (used) In Investing activities 64,702 (1,070,556) Change in cash and cash equivalents in the reporting perlod (153.844) (1,135.491) Cash and cash equivalents at l Aprll 2024 4,089.186 5,224,677 Cash and cash equivalents at 31 March 2025 3,935,342 4,089,186 Reconclliatlon of net Income to net cash flow from operating actfvities 2025 2024 Net expenditure from operating activlties for the reporting perlod Adjustments for: Depreciation charges Loss on sale of tangible fixed assets Investment income (Increase)/Decrease In stocks (Incre35e)IDecrease in debtors Decrease in creditors (124,035) (67,503) 188,538 77 (172,137) (711) (90,606) (19,672) 218,546 159,039 (152,792) 8.626 67,310 (79,615) Net cash used by operating activities 64,935 22

NOTES TO THE CONSOLIDATED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting Policies The princlpal accounting policies adopted, ludgements and key sources of estimation uncertainty in the preparatlon of the flnancial statements are as follows: Basls of preparation The financial statements have been prepared In accordance with Accounting and Repoiting by Charitles,, Statement of Recommended Pr2Ctice applicable to ch3rities preparing their accounts In accordance with the Flnancial Reportlng Standard applicable in the UK and Republic of Ireland issued In October 2019 the Financlal Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). the Charltles Act 201 l and the Companies Act 2006. The hosplce meets the definltion of a public benefit entity undei" FRS 102. Assets and liabilities are initially recognlsed at historlcal cost or transaction value unle55 Otherwise stated In the relevant accountlng policies. The financlal statements are prepared In sterling whlch Is the funttional currency of the charity. Legal status of the Charity The charity is 3 company limited by guarantee and has no share capital. In the event of the charlty being wound up, the liability in respect of the guar7ntee is limlted to £ I per member of the charity. The charity Is Incorporated In England & Wales. The reglstered offlce Is shown wlthln the reference and administrative details section of the trustee report. Signlflcant ludgements and key sources of estlmation uncertalnty The most slgnificant ai-eas of judgement and key assumptions that affect Items In the accounts are In relation to estimating depreciation and support costs. Group financlal statements The financlal statements consolidate the results of the charlty and Its wholly owned subsidiary Willowbrook Hospice Trading Company Lcd. 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 exemptlon afforded by section 408 of the Companies Act 2006. Funds Funds held by the charity are either: Unrestricted general funds are funds. whlch can be used in accordance with the charitable objects at the dlscretion of the trustees. Re5trlcred funds are funds that can only be used for particular restrlcted purposes within the objects of the charlty. Restrictions arlse when speclfied by the donor or when funds are rnised for particular restricted purposes. The aim 2nd use of each material designated and restricted fund is set out in the notes to the financial statements. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a speclflc purpose. Income Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the Item{s) of income have been met. It Is probable that the income will be received and the amount can be measured reliably. Where Income has related expenditure (as with fundraising or contract income), the income and related expendlture are reported gross in the Statement of Financial Activities. 23

NOTES TO THE CONSOLIDATED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 Donatlonsi grants and gifts These are included In the Statement of Financial Activities (SOFA) when: the charity becomes entltled to the donation, grant or simllar income and any conditions for receipt are met, the trustees are reasonably certain they wlll receive It. and the trustees are reasonably certaln that the value can be reliably measured Income from Gif¢ Ald tsx reclaims Is recognlsed for any donations with relevant Gift Ald cercificates recognlsed in income for the year. Any amounts of Gift Aid not received by the year end are accounted for in income and accrued income within debtors. Income from NHS contracts, government and other grants, whether 'capital' grants or 'revenue' grants, are recognised when the charity has entitlement to the fund5, any performance conditions attached to the grants have been met, it is probable that the income wlll be recelved and the amount can be measured reliably. For legacies, entitlement Is taken on a case by case basis as the earlier of the date on which the charity is aware that probate has been granted, the estate has been flnalised and notificatlon has been made by the executor{s) to the charity that a distribution will be made, or when a distribution Is received from the estate. Receipt of a legacy, in whole or in part. is only considered probable when the amount can be measured reliably and the charlty has been notified of the executor's intention to mal<e a distribution. Interest on deposit fLtnds held Is included when receivable and the amount can be measured reliably by the charlty which Is normally upon notiflcation of the Interest pald or payable by the bank. Sponsorshlp from events. fundraising and events reglstration fees are recognised in Income when the event tal<es place. Donated goods and services Donated services or facilitles are recognised when the charlty has control over the item, any conditions assoclated with the donated item have been met, the receipt of economlc benefit from the use of the Item Is probable and that economlc benefit can be measured reliably. Donated flxed assets are simllarly taken to Income at the value to the charity with the item belng capitalised In fixed assets. Expenditure and irrecoverable VAT Expendlture is recognised once there Is a legal or constructive obligation to make a payment to a third party. It Is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basls under the following headings: Costs of raising funds comprlses fundralsing costs incurred In seeking donations, grants and legacles. costs of fundraising actlvities Including the costs of goods sold, shop costs, commercial trading and their associated support costs. Fundraising costs do not Include the costs of disseminatlng information in support of the charitable activities. Expenditure on charitable activities includes the costs of providing specialist palliatlve care and support, community services, research and other educational activities undertal<en to further the purpose5 of the charity and their associated support costs. Irrecoverable VAT is charged as a separate cost within expenditure on charitable activlties. Support Costs comprise those costs which are incurred dlrectly in supporc of expenditure on the oblects of the charity and Include governance cost, finance and office costs. 24

NOTES TO THE CONSOLIDATED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 Support costs are allocated to each of the actfvities on one of the following basis.. either floor space. sraff tlme or staff headcount depending on the nature of the support Costs, to best allocate the costs to each attributable headlng. Costs are allocated befNeen direct charltable and other expenditure according to the nature of the cost. Where items involve more than one category, they are apportioned belween the categories according to the nature of the cost. Leased assets Rentals payable under operated leases are charged against profits on a straight line basls over the perlods of the leases. Assets acquired under finance leases and hlre purchase contracts are capitalised a5 tanglble fixed assets and are depreciated in accordance wlth the accounting policy on depreciation. The related obligations net of finance costs allocated to future periods, are Included In credltors. Finance costs are charged as an expense on a straight line basls over the perlods of the contracts. Volunteers The value of the Se￿1¢eS provided by volunteers Is not Incorporated Into these financlal statements. Further details of their contribution is provided in the Report of the Trustees. Fixed assets Flxed assets are capltalised at cost, where acqulred or management's approxlmate valuatlon of cost where donated. Items with a value of less than £500 are not capitalised. Depreciation Depreciation Is provided to write off the cost or revalued amount, less an estimated residual value, of all fixed assets evenly over their expected economic useful lives on a strnlght line bas15 as follows'.- Land and Buildings 50 years Straight Llne and l O years Straight Line Furniture and Equipment 5-7 years Straight Llne Computer Equipment 2-4 years Straight Line Motor Vehicles 4 years Straight Line The need for any Impalrment of a fixed asset write-down Is considered If there Is concern over the carrylng value of an asset and Is assessed by comparing that carrying value against the value in use or realisable value of the asset when appropriate. Investments Investments are a form of baslc financlal Instrument and are Inltially recognlsed at their trnnsactlon value and subsequently measured at thelr fair value at the balance sheet date using the closlng quoted market price. The Statement of Financial Activities Includes the net gains and losses on revaluation and disposa15 throughout the year. The charity does not acqulre put options, derlvatives or other complex financlal Instruments. Stocli Stoc1< of retail goods is included at the lower of cost or net reallsable value on a first In first out basls. Donated Items of stoc1< for resale or dlstribution are not Included In the financial statements until they are 501d or distributed because the Trustees consider it impractical to be able to assess the amount of donated stoc1<5 as there are no systems in place which I'ecord those items until they are sold and undertalcing a stock take would incur undue cost for the charity whlch far ou1￿elghs the benefits. 25

NOTES TO THE CONSOLIDATED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Accrued income and tax recoverable is included at the best estimate of the amounts receivable at the balance sheet date. Cash at ban1< and in hand Cash at bank and cash In hand Includes cash and short term highly Ilquid investments with a short maturity of three months or less from the date of acquisition or openlng of the deposit or slmilar account. Creditors Creditors are recognlsed where the charity has a present obligatlon resultlng 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 estlmated reliably. Creditors are normally recognlsed at their settlement amount after allowing for any trade discounts due. Income from trading subsidiary Turnover of the subsidiary is the total amount recelvable by the company for goods and service5 provided, excluding VAT plus lottery Income. Lottery Income Is accounted for in respect of those draws that have talcen place In the year. Trading Income is recognised at point of sale for both donated and purchased goods. Realised and unrealised gains/(105ses) on Investments All realised and unrealised gains and losses are tal<en to the statement of financlal actlvitles as they arise. Realised gains and losses on investment are calculated as the difference between the sales proceeds and the original cost of the investment. Unrealised gains and losses are calculated as the difference between marl<et value at the end of year and opening market values. Penslon costs Willowbrook Hospice contributes to defined benefit contribution scheme on behalf of certain former National Health se￿iCe employees. These contributions are fixed by reference to qulnquennial valuatlons by the Government Attuary. The company also operates a defined contributlon penslon scheme for other employees, Contributlons payable for the year foi. both schemes are charged in the Statement of Financial Actlvities. Golng Concern The trustees consider that there are no material uncertalnties about Willowbrook Hosplce's ability to continue as a going concern. 26

NOTES TO THE CONSOLIDATED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 2025 Total 2024 Total Unrestricted Restricted Donations and legacies Donatlons General donations Donated services Donated from fundraising events In memoriam Charitable trusts 175,484 2,513 210,096 113,423 37.000 538,516 175,484 2,513 210,096 113,423 42,000 543,516 189,519 10,409 217,638 98,736 75,000 591,302 5,000 5,000 The Income from donations last year was £591 ,302 of whlch £580,893 was unrestricted and £10,409 was restricted. 2025 Total 2024 Total Unrestricted Restricted Legacles Legacie5 202,536 202,536 365,437 All legacles In the pi"evious year relate to unrestricted funds. 2025 Total 2024 Total Unrestricted Restrlcted Grants B&Q Foundation- Bathroom refurblshment Duchy of Lancaster- Therapy Suite Refurbishment 9,400 4.000 13,400 All grants in the previous year relate to restricted funds. Total donations and legacies 741,052 5,000 746,052 970,139 27

NOTES TO THE CONSOLIDATED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 2025 Total 2024 Total Unrestricted Restr5cted Income from charitable activities Cheshire & Merseyslde ICB funding Discharge & District Nurse funding Speclality Doctor income ICB Out ofArea funding Pharmacy costs 24 Hour helpline NHS Pensions Clinical Leadershlp NHS England Occupational Therapist funding 1,748,482 1,748.482 I i 0,000 66,216 107,670 148,014 50,500 8.726 1,567,507 150,000 65,087 46,740 113,849 48,100 8,674 18,288 I i 0,000 66,216 107,670 148,014 50,500 8,726 100,022 42,640 459,902 100,022 42,640 2,382,270 40,817 2,059,062 1,922,368 The income from charitable actlvlties last year was £2,059,062 of which £1,679,334 was unresti'lcted and £379.728 restricted. 2025 Total 2024 Total Unrestrlcted Restrlcted Income from other trading activities Income from trading subsidiary (note 8) Events organised by the hospice Training programmes 2,569,288 238,307 2,569,288 238,307 89,486 2,897,081 2,290,230 197,524 164,999 89,486 89,486 2.807,595 2,652,753 The income from other tradlng activities last year was £2,652.753 of whlch £2.498,254 was unrestricted and £154,499 restrlcted. 2025 Total 2024 Total Unrestricted Restricted Investment income Charibond and Charifund income Interest on cash held at bank Other interest recelved 33.277 138,860 33,277 138,860 28,142 124,650 172,137 172,137 152,908 All Investment Income in the previous year relates to unrestricted funds. 2025 Total 2024 Total Unrestricted Restricted Other income Catering income Other income Room hire 30.242 7,317 25,529 63,088 30,242 7,317 25,529 63,088 23,006 618 22,450 46,074 All expenditui-e In relation to raislng funds in the previous year relates to unrestricted funds. 28

NOTES TO THE CONSOLIDATED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 2025 Total 2024 Total Unrestrlcted Restricted Expenditure on raising funds Fundra15ing salaries Other direct fundraislng costs Rent and rates Support costs (note l O) Fundrnising trading: Cost of goods sold and other costs (note 8) 241,574 66,170 8.650 26,819 241,574 66,170 8,650 26,819 213,034 62,442 9,393 23,494 1,552,598 1,895,811 1552,598 1 ,895.811 1289,472 1,597,835 All expenditure In relation to I'aising fund5 In the previous year relates to unrestricted funds. Fundraistng tr3ding: cost of goods sold aiid other costs In accordance with Its Memorandum and Articles of Association, the trading subsidiary pays to the registered charity, whether by way of Gift Aid or otherwise, such sums as after due provislon for the financlal requirements of the business, shall absorb or extinguish profits whlch othe￿Ise would be avallable for distribution. A Summary of its trading results is shown below,. 2025 2024 Income Sale of goods Lottery income Grants Alexandra Suite room hlre 2,022.726 512,158 1.000 33,404 2,569,288 1,720.243 547,852 22,135 2,290,230 Cost of sales and admln15trative expenses (note 7) Lottery management charges (1,552,598) (10,050) (1.289.472) Profit for the year 1,006,640 1,000,758 Gift Aid donations to parent charity 959,995 960,000 The assets and liabilities of the subsldiary were: Flxed assets Current assets Creditors: amounts falling due within one year 59,017 235,045 (198,945) 72,914 204,427 (228.869) Total net assets 95,117 48.472 Aggregate share capital and reserves 95,117 48,472 29

NOTES TO THE CONSOLIDATED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 2025 Total 2024 Total Unrestrlcted Restricted Expenditure on charitable activities Medical and nursing salaries Occupational therapist Unlforms Nur51ng supplies Discharge & d15trict nurse collaboratlon Caterlng salaries Other catering costs Cleaning and maSntenance Salaries Other cleanlng costs Repairs, renewals and malntenance Refurbishment costs Training and I"ecruitment Insurance Travel costs Equlpment hlre Heat, Ilght and water Prlnting. postage and statlonery IT and computer maintenance Security Helpline Volunteer drivers and taxis Irrecoverable VAT Depreciation - leasehold buildings fixtures and fittlngs Support costs (note l O) 2.265,869 51,052 42,636 60 148,014 2,466 2,316,921 42,636 723 151,129 6,583 153,329 55,741 241,395 14,335 1 ,913,390 38,699 2,927 118,747 16.742 136,661 54,988 227,750 15,012 102,301 429,793 6,975 21,940 10,493 663 3,115 4,117 153,329 55,741 241,395 14,335 110,662 32.521 27,998 26,917 15,442 1 ,408 113,023 13,260 40,250 83,633 1,219 8,413 6,450 188 40,934 34,448 27.105 15,442 1 ,408 113,023 13,260 42,284 83.633 37,699 3,886 15.864 125,833 24.474 814.886 128,265 13,041 42,641 78,540 29,187 5,302 23,413 120,791 15,920 797,086 2.034 37,699 3,886 15,864 74,039 10,427 808,702 51,794 14,047 6,184 4,116,596 372.256 4,488,852 4,350,604 Of the total expendlture In the previous year of £4.350,604 total of £3,793,817 was unrestricted and £566.787 restricted. 30

NOTES TO THE CONSOLIDATED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 Charitable Fundraising Actlvlties Activltles 2025 Total 2024 Total l O Support costs Management and administrative salaries Printing, postage and stationery IT and computer maintenance Telephone 2nd fax Mlscellaneous expenses Depreciation- fixtures & fittings. computer equipment and motor vehicles Loss on disposal of tanglble fixed assets Audit and accountancy fees Professlonal fees 640,391 19,890 63,427 26,819 677,210 19,890 63.427 637,432 19,561 72,136 4.714 42,674 36,486 36,486 24,334 77 11,300 17,868 814,886 24,334 77 11.300 17,868 841 ,705 20,196 8,600 15,267 820,580 26,819 Support costs have been allocated co activities on the most appropriate basis, Management and admlnlst17tive salaries have been allocated by proportlon of tlme spent on the activlty. Group 2025 Group 2024 Charity 2025 Chavity 2024 Staff costs Wages and salaries Employers Nl Pensions 3,733.872 331.416 258,852 4,324,140 3,204,573 287,384 230,149 3,722,106 3,128,858 290,800 233.711 2.668,473 245,330 206,207 3,120,010 3,653,369 The average number of employees of the charity analysed by function was: Group 2025 53 Group 2024 51 Charity 2025 53 Charity 2024 Direct charitsble Management and admlnlstration Fundralslng and publicity 33 97 93 68 65

NOTES TO THE CONSOLIDATED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 Staff costs {cont) Numbers of employees who received remunet7tlon In excess of £60,000 are listed below: Group 2025 Group 2024 Charlty 2025 Charlty 2024 £60,000 - £70,000 £70,000 - 180,000 £80,000- £90,000 £ioo,000- £110,000 Indemnity Insurnnce for the trustees Is covered at a premium of £434 (2024- £494). None of the trustee5 received any emoluments or expenses during the current or previous years. The totsl remuneration paid In respect of the group's key management pe￿onnel was £339,633 (2024 - £306,926). 12 Net income for the year before taxation The net incoming resources for the year before taxation is stated after charging: 2025 2024 Depreciatlon of owned assets Loss on sale of tsngible fixed assets Operating leases - land and bulldings Auditors, remuneratlon Auditors, remuneration - non audit services 188,538 77 181,662 11,300 4,400 159,039 127,539 8,600 9,700 13 Taxation No liability to UK corporation tax arose on trading activities either for the year ended 31 March 2025 or for the previous year. 32

NOTES TO THE CONSOLIDATED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 14 Fixed asset investments a) Fixed asset investments Group M&G Charifund Equities Investment Fund M&G Chavibond Fixed Interest Fund Coutts & Co Investment Total Market value at l April 2024 Additions 335,748 266,590 1,101,528 1,703.866 Net unrealised Investment gainl{loss) 8,839 11,401 37,318 39,880 Market value as at 31 March 2025 326,909 277,991 1 ,138,846 1,743,746 Hlstorical cost at 31 March 2025 393.645 262,319 i .000,000 1,655,964 Charity As above Investment in subsldlary company 1,743,746 1,743,752 33

NOTES TO THE CONSOLIDATED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 15 Tangible fixed assets Flxtures Flttings & Equipment Land & Buildings Computer Equipment Motor Vehicles Total Group Cost At l April 2024 Additions Disposa15 At 31 March 2025 5,950,862 723,207 100,278 (28,813) 794,672 225,287 7,157 (4,818) 227,626 28,099 6,927,455 107,435 (44,531) 6.990,359 (10,900) 17,199 5,950,862 Depreciatlon At l April 2024 Charge for the year Elimlnation on dlsposal At 31 March 2025 1,952,493 125,833 530.471 54,732 (28,736) 556,467 217.623 7,973 (4,818) 220,778 28,099 2,728,686 188,538 (44,454) 2,872,770 (10,900) 17.199 2,078,326 Net book value At 31 March 2025 3,872,536 238,205 6,848 4,117,589 At 31 March 2024 3,998,369 192.736 7,664 4,198,769 Charity Cost At l April 2024 Additions Disposals At 31 March 2025 5,950,862 543,511 100.278 (28,813) 614,976 222,439 7,157 (4,818) 224,778 5,000 6,721.812 107,435 (33.631) 6,795,616 5,950,862 5,000 Depreciation At l Aprll 2024 Charge for the year Eliminatlon on disposal At 31 March 2025 1,952,493 125,833 423,689 40,835 28,736 435,788 214,775 7,973 4,818 217,930 5,000 2,595,957 174,641 33,554 2,737,044 2,078,326 5,000 Net boolc value At 31 March 2025 3,872,536 179,188 6.848 4,058,572 At 31 March 2024 3,998,369 119,822 7,664 4.125,855 The net book value of land and buildlngs is comprised of: 2025 2024 Freehold land and buildings Long leasehold land and buildings 523,510 3,349,026 3.872,536 536,624 3,461,745 3,998,369 All fixed assets are used In direct furtherance of the charlty's objects. 34

NOTES TO THE CONSOLIDATED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 Group 2025 Group 2024 Charity 2025 Charity 2024 16 Stocl<s Stocks 1 ,840 Group 2025 Group 2024 Charity 2025 Charity 2024 17 Debtors VAT Other debtors Prepayments & accrued income 39,896 320,179 121,691 81,254 138,955 170,951 23.771 291,409 75,081 56,724 121,400 108,545 481,766 391,160 390,261 286,669 Group 2025 Group 2024 Charity 2025 Charity 2024 18 Creditors: Amounts falling due within one year Trade creditors Social securlty and other tsxatlon Other creditors and accruals Amounts due to subsldiary company 116,008 80,649 297,406 200.922 73,731 239,082 62,660 69,737 162,721 50.395 98,264 63,256 123.346 494.063 513,735 345,513 284,866 35

NOTES TO THE CONSOLIDATED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 19 Unrestricted funds Unrestricted Funds Held in Tanglble Fixed Designated Unrestrlcted Assets Funds Funds Non Charltable Trading Funds Total Balance at l April 2024 Movement In funds in the year Transfer between funds 2,033,554 (109,520) 275.530 (275,530) 5,323,758 174,364 48.466 46,645 7,681,308 (164,041) Balance at 31 March 2025 1,924,034 5,498,122 95,111 7,517,267 There were no funds designated as at 31 March 2025. 36

NOTES TO THE CONSOLIDATED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 20 Restricted funds Movement In Resources Incoming Expenditure Resource5 & Transfers Balance at 1.4.24 Balance at 31.3.25 Medical Educatlon ond Training Funds- Medlcal student training Merseyslde & Cheshlre Cancer Network- Fundlng for education and trainlng Oliver Lymes Charity- Discharge & district nurse collaboratlon Chatty Café Cheshlre & Merseyside ICB - Funding for pharmacy costs Funding towards NHS Pension Scheme Funding for Helpline Therapy services "The Llving Well" Project- Funding from Soclal Investment Buslness Fundlng from Medicash Bladeless fans St Helens CCG- Funding for computer equipment IT equlpment Annexe Fund- Funding towards building of annex Help the Hospices- Room to Care Day Therapy Unlt Fund- Funding towards building of day therapy unlt Communlty Foundatlons- Funding for car park lightlng Ravensdale Trust - Fundlng for kitchen equlpment Groundworl<s at Llving Well St James Place - Funding for Rehab Suite Refurblshment Fund- Funding towards Hospice refurblshment La F05se Foundation - Funding towards summer house NHS England- Funding for capital expenditure B&Q Foundotion- Funding for bathroom refurbishment Duchy Of Lancaster- Funding for Therapy Suite refurbishment 89,486 (89,486) 16,992 (6,450) 10,542 60,000 50,000 (46,080) (994) 13,920 49,006 148,014 8,726 50,500 42.640 (148.014) (8,726) (50.500) (42,640) 399,000 4,200 1 ,600 (9,500) (100) (292) 389,500 4,100 1,308 7,665 (6.184) 1.481 545,913 (15,379) 530.534 626,890 (15,290) 611,600 536,318 (10,726) 525,592 1.396 (37) 1 .359 342 1,891 (342) (49) 1,842 8,553 (125) 8,428 33,389 (588) 32,801 5,000 (4,377) 623 100,022 (13,705) 86,317 918 (918) 4,000 2,189,067 (4,000) (474,502) 554,388 2,268,953 37

NOTES TO THE CONSOLIDATED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 21 Analysis of group net assets by fund Creditors Wlthin One Year Fixed Assets Current Assets Total Restricted funds Unrestrlcted funds held in Tanglble fixed assets Designated funds Uni'estritted general funds 2,193,555 75,398 2,268,953 1,924,034 1 ,924,034 1,743,746 5,861,335 4,343,550 4,418,948 (494,063) (494,063) 5,593,233 9,786,220 22 Pension costs The charlty contrlbutes to defined benefit schemes providing beneflts based on llnal pensionable pay on behalf of cercaln former Natlonal Health Seryice employees. The scheme15 2 multi-employer scheme as defined by FRS102, and it has not been posslble ¢0 identify the charlty's share of the underlylng assets and liablllties. As a result all pension costs for the charlty will be reported on a defined contribution basls. These contributlons are fixed by reference to quinquennial valuatlons by the Government Actuary. The charge for the year amounted to £138,798 {2024- £119,420). The group also operates defined contrlbution penslon schemes for certaln other employees and the charge for the year was £108.367 {2024- £94,239). 23 Subsidiary undertal<ing Included in the group accounts are the accounts of Wlllowbrook Hospice Trading Company Limited, a company operating within the United Kingdom, Willowbrook Hospice Trndlng Company Llmited is controlled by the Trustees of the Charlty by the shareholding and in accordance with its Memorandum and Articles of Association and the principal activity of the trading subsidiary is as detalled in the Trustees, Report. 38

NOTES TO THE CONSOLIDATED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 24 Operating lease commitments The total future minimum lease payments are as follows:_ Group 2025 Group 2024 Charity 2025 Charlty 2024 Land and buildings Operating leases which expire: Within one year Between one and five yea 113,710 92,289 205,999 105,025 200,084 305,709 113,710 92,289 205,999 105,625 200.084 305,709 Other Operating leases which expire.. Within one year Bet￿een one and five years Greater than five years 40,645 54,398 32.528 74,257 696 21,951 47,781 19,121 49,133 696 95,043 107,481 69,732 68,950 25 Related party disclosures During the year the Charity paid £2,231 (2024 - £1 ,368) for goods from a company In which the trustee, Mr S Fairhurst, Is a director and shareholder. Normal commercial terms applied, 39

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Willowbrook Qutstanding CareQuality Comn)ission Every Contact Counts Registered Address: Willowbrook Hospice, Portico Lane, Prescot, Merseyside L34 2QT Tel: [phone] www.willowbrool<.org.ul< Willowbrook Hospice Is a Company Limiced by Gu3r3ntee. Registereé in EnglaTrd Registered No.. 2808633. Registered Ch31"Ity No. 1020250. Regisiered oif5ce' Portico Lk#e. Ecclestoi) Payk. Pi'escot, Mei-5eyside L34 2QT