## **Liverpool CHICS** **Charity No. 1183634** **Trustees' Report and Unaudited Accounts** **31 May 2025** **Liverpool CHICS Contents** ||Pages|| |---|---|---| |Trustees' Annual Report|2 to|5| |Independent Examiner's Report||6| |Statement of Financial Activities||7| |Balance Sheet||8| |Notes to Accounts|9 to|10| Page 1 **Liverpool CHICS Trustees Annual Report** The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, herein present their report with the unaudited financial statements of the charity for the year ended 31 May 2025. The financial statements have been prepared in accordance with the accounting policies set out in Note 1 to the accounts and comply with the charity's governing document, the Charities Act 2011, the Companies Act 2006 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard 102 applicable in the UK and Republic of Ireland. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Charity No. 1183634** ## **Registered Office** 1 Ash Close Ormskirk Lancashire L39 3PB ## **Directors and Trustees** The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year: M.L. Allen M. Culley E. Lang G. O'Hagan ## **Accountants** Sefton Council for Voluntary Service Burlington House Crosby Road North Waterloo Liverpool L22 0LG ## **OBJECTIVES AND ACTIVITIES** The relief of sickness and without prejudice to the generality of the foregoing particularly those young persons resident within the Greater Merseyside area and beyond who are treated on the Oncology Ward at Liverpool Alder Hey Childrens Hospital and diagnosed with any form of cancer, leukaemia, and associated diseases or conditions, and to support the parents and families of such young people as affected by such conditions. Page 2 **Liverpool CHICS Trustees Annual Report** The charitable incorporated organisation provides practical, emotional and social support to the children and their families who sign up as members of the charity. All Liverpool CHICS trustees have considered and had regard to the guidance issued by the Charity Commission on public benefit. Everyone involved with the running of Liverpool CHICS has had a child who has had cancer, and we feel this is an important USP for our charity. ## **ACHIEVEMENTS AND PERFORMANCE** Liverpool CHICS has continued to support children and their families in various ways during the year, fulfilling its aims and objectives. It has been an incredibly busy year with a variety of events but also a greater focus on fundraising. Our support worker, Andre Cheminais, (known as Chem), bases himself on the Oncology Ward at Liverpool Alder Hey Children’s Hospital, and, throughout this year, he signed up 58 new families across the whole of the Northwest, Wirral, North Wales and the Isle of Man areas. He offers support to all families and signposts to other charities and services that may be helpful to individual families. Chem also works very closely with the other charities on the ward, (Young Lives V’s Cancer and Teenage Cancer Trust), to ensure families benefit from all resources that are available to them. This close partnership with the other charities has greatly benefitted our families and means families receive a more personalised service from Liverpool CHICS. During the year we have held group-wide events at least once every month, ensuring that our families were able to get together regularly; in doing so the families have also been able to offer additional support to each other. The social events throughout the year have included: - Easter Party with great support from Bootle FC who supply the venue. - Exclusive Odeon events for our families. - Awesome Walls indoor climbing events. - Christmas Party at Bootle FC. - Family day at The Beatles Story at the Albert Dock. - Pantomimes at Liverpool's Everyman Theatre. ## **FINANCIAL REVIEW** At the start of the period the charity held bank and cash balances of £157,221. By the end of the period £127,382 was held. Total funds of £130,985 comprised designated funds of £3,902 and general funds of £127,083. Reserves are held of £60k as the charity remains cognisant of its ongoing commitment to future expenditure in funding the salary of its Family Support Co-ordinator, future accommodation expenditure and the future expenditure to maintain the charity's caravan. The principal sources of funding are ongoing donations and fundraising activities. The trustees have a risk management strategy which comprises an annual review of the principal risk and uncertainties that the charity faces; the establishment of policies, systems and procedures to mitigate those risks identified in the annual review; and the implementation of procedures designed to minimise or manage any potential impact on the charity should those risks materialise. Page 3 **Liverpool CHICS Trustees Annual Report** This work has identifies that financial sustainability is the main financial risk for the charity. A key element in the management of financial risk is a regular review of the available liquid funds to settle debts as they fall due, regular liaison with the bank and the active management of trade debtors and creditors balances to ensure sufficient working capital by the charity. Attention has also been focused on non-financial risks such as fire, health and safety of clients, and food hygiene. These risks are managed by ensuring that accreditation is up to date, having robust policies and procedures in place, and regular awareness training for staff working in these operational areas. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** Liverpool CHICS is a charitable incorporated organisation (CIO) governed by its constitution dated 29th May 2019. it is registered with the Charity Commission. Anyone over the age of 18 can become a member of the CIO and there are curently 4 members. As set out in the Articles of Association the trustees are elected by members of the charitable company atending the Annual General Meeting. The longest serving one third of trustees retires each year and is able to offer themselves for re-election. New trustees undergo an orientation day to brief them on: their legal obligations under charity and company law, the Charity Commission guidance on public benefit, and inform them of the content of the Memorandum and Articles of Association, the committee and decision making processes, the business plan and recent financial performance of the charity. During the induction process they meet key employees and other trustees. Trustees are encouraged to attend external training events where these will facilitate the undertaking of their role. The board of trustees, which must have at least three members and has no maximum number of members, administers the charity. One of our trustees is paid for administrative work carried out for the charity. None of the other trustees receive remuneration or other benefit from their work with the charity. any connection between a trustee or senior manager of the charity and any client or supplier is disclosed to the full board of trustees in the same way as any other contractual relationship with a related party. In the current year no such related party transactions were reported. The trustees consider that the board of trustees comprise the key management personnel of the charity in charge of directing and controlling, running and operating the charity on a day to day basis. All trustees give of their time freely and no director received remuneration in the year for their work as a trustee. Details of trustees' expenses and related party transactions are disclosed in note 16 to the accounts. The Trustees are responsible for keeping proper accounting records that 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 taking reasonable steps for the prevention and detection of fraud and other irregularities. The pay of the senior staff is reviewed annually and normally increased in accordance with at least inflation. In view of the nature of the charity, the trustees benchmark against pay levels in other organisations of a similar size run on a voluntary basis. The remuneration benchmark is the mid point of the range paid for similar roles adjusted for a weighting of up to 30% for other responsibilities. The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102). Page 4 **Liverpool CHICS Trustees Annual Report** Signed on behalf of the board G. O'Hagan Trustee 26 March 2026 Page 5 **Liverpool CHICS Independent Examiners Report** ## **Independent Examiner's Report to the trustees of Liverpool CHICS** I report to the charity trustees on my examination of the financial statements of Liverpool CHICS for the year ended 31 May 2025 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet and the related notes. ## **Responsibilities and basis of report** As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act. Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent examiner's statement** I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that: - accounting records were not kept in accordance with section 386 of the 2006 Act ; or - the financial statements do not accord with those records; or - the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination; or - the financial statements have not been prepared in accordance with the Charities SORP (FRS 102). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. Sefton Council for Voluntary Service Burlington House Crosby Road North Waterloo Liverpool L22 0LG 26 March 2026 Page 6 **Liverpool CHICS Statement of Financial Activities** ## **for the year ended 31 May 2025** |**Notes**
**Income and endowments**
**from:**
Donations and legacies
4
Other trading activities
5
Investments
6
**Total**
**Expenditure on:**
Raising funds
7
Charitable activities
8
**Total**
Net gains on investments
**Net income**
9
Transfers between funds
**Net income before other**
**gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**2025**
**£**
32,613
25,492
2,544|**Total funds**
**2025**
**£**
32,613
25,492
2,544|**Total funds**
**2024**
**£**
28,444
18,914
1,360| |---|---|---|---| ||60,649
475
34,071|60,649
475
34,071|48,718
690
41,422| ||34,546
-|34,546
-|42,112
-| ||26,103
-|26,103
-|6,606
-| ||26,103|26,103|6,606| ||26,103
164,982|26,103
164,982|6,606
215,479| ||191,085|191,085|222,085| Page 7 **Liverpool CHICS Balance Sheet at 31 May 2025** |**Company No.**
**Notes**
**2025**
**£**
**Fixed assets**
Tangible assets
11
3,903
3,903
**Current assets**
Cash at bank and in hand
127,382
127,382
**Creditors:**Amount falling due within one year
12
(300)
**Net current assets**
127,082
**Total assets less current liabilities**
130,985
**Net assets excluding pension asset or liability**
130,985
**Total net assets**
130,985
**The funds of the charity**
**Restricted funds**
13
**Unrestricted funds**
13
General funds
127,083
Designated funds
3,902
130,985
**Reserves**
13
**Total funds**
130,985|**2024**
**£**
7,761| |---|---| ||7,761
157,521| ||157,521
(300)| ||157,221
164,982| ||164,982| ||164,982| ||157,221
7,761| ||164,982| ||164,982| These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. For the year ended 31 May 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. Approved by the board on 26 March 2026 And signed on its behalf by: G. O'Hagan Trustee 26 March 2026 Page 8 **Liverpool CHICS Notes to the Accounts** ## **for the year ended 31 May 2025** - 1 **Accounting policies** ## **Basis of preparation** The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note. The functional currency used is the £ Sterling. Assets and liabilities are initially recognized at historical cost or transaction value unless otherwise stated in the relevant accounting policy note. The functional currency used is the £ Sterling. ## **Preparation of the accounts on a going concern basis** At the time of approving the accounts, the trustees' have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the forseeable future. As such these accounts have been prepared under the going concern basis. ## **Change in basis of accounting or to previous accounts** There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years. ## **Fund accounting** Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal. Page 9 **Liverpool CHICS Notes to the Accounts** ## **Income** - Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. - Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income. - Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material. - Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets ## **Expenditure** - Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates. - Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. - Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. - Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. - Other expenditure These are support costs not allocated to a particular activity. ## **Taxation** The charity is exempt from corporation tax on its charitable activities. Page 10 **Liverpool CHICS Notes to the Accounts** ## **Cash and cash equivalents** Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management. ## **Receipt of donated goods, facilities and services** All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity. ## 2 **Company status** The company is a private company limited by guarantee and consequently does not have share capital. ## 3 **Statement of Financial Activities - prior year** |3
**Statement of Financial Activities - prior year**||| |---|---|---| |**Income and endowments from:**
Donations and legacies
Other trading activities
Investments
**Total**
**Expenditure on:**
Raising funds
Charitable activities
**Total**
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**2024**
**£**
28,444
18,914
1,360
48,718
690
98,525
99,215
(50,497)
(50,497)
(50,497)
215,479
164,982|**Total funds**
**2024**
**£**
28,444
18,914
1,360| |||48,718
690
98,525| |||99,215| |||(50,497)| |||(50,497)| |||(50,497)
215,479| |||164,982| Page 11 **Liverpool CHICS Notes to the Accounts** ## 4 **Income from donations and legacies** |Donations
5
**Income from other trading activities**
Fundraising
6
**Income from investments**
Interest received
7
**Expenditure on raising funds**
_Fundraising trading costs_
Fundraising
Just Giving charges|**Unrestricted**
**£**
32,613
32,613
**Unrestricted**
**£**
25,492
25,492
**Unrestricted**
**£**
2,544
2,544
**Unrestricted**
**£**
475
-
475|**Total**
**2025**
**£**
32,613
32,613
**Total**
**2025**
**£**
25,492
25,492
**Total**
**2025**
**£**
2,544
2,544
**Total**
**2025**
**£**
475
-
475|**Total**
**2024**
**£**
28,444| |---|---|---|---| ||||28,444| ||||**Total**
**2024**
**£**
18,914| ||||18,914| ||||**Total**
**2024**
**£**
1,360| ||||1,360| ||||**Total**
**2024**
**£**
388
302| ||||690| Page 12 **Liverpool CHICS Notes to the Accounts** ## 8 **Expenditure on charitable activities** |_Expenditure on charitable_
_activities_
Help and support to families
of children with cancer
_Admin costs_
Employee costs
Motor and travel costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
_Governance costs_
Administration
9
**Net income before transfers**
This is stated after charging:
Depreciation of owned fixed assets
10 **Staff costs**
Salaries and wages
No employee received emoluments in excess of £60,000.
11 **Tangible fixed assets**
**Cost or revaluation**
At 1 June 2024
At 31 May 2025
**Depreciation and**
**impairment**
At 1 June 2024
Depreciation charge for the
year
At 31 May 2025
**Net book values**
At 31 May 2025
At 31 May 2024|**Unrestricted**
**£**
32,805
52,680
-
1,911
3,859
1,330
320
1,266
94,171
**2025**
**£**
3,859
**2025**
52,680
52,680
**£**
540
540
411
43
454
86
129|**Total**
**2025**
**£**
32,805
52,680
-
1,911
3,859
1,330
320
1,266
94,171
**£**
26,715
26,715
19,082
3,816
22,898
3,817
7,633|**Total**
**2024**
**£**
39,213
49,115
398
2,104
3,859
1,307
320
2,209| |---|---|---|---| ||||98,525| ||||**2024**
**£**
3,859
**2024**
49,115| ||||49,115| ||||**£**
27,255| ||||27,255| ||||19,493
3,859| ||||23,352| ||||3,903| ||||7,762| Page 13 **Liverpool CHICS Notes to the Accounts** ## 12 **Creditors:** amounts falling due within one year ||||||||**2025**||||**2024**| |---|---|---|---|---|---|---|---|---|---|---|---| ||||||||**£**||||**£**| ||Accruals||||||300||||300| ||||||||300||||300| |13|**Movement in funds**||||||||||| ||||||**Incoming**||||||| |||**At 1**|**June**||**resources**
**(including**
**other**||**Resources**
**expended**||**Gross**
**transfers**||**At 31 May**
**2025**| ||||**2024**||**gains/losses)**||||||| ||||||**£**||**£**||**£**||**£**| ||**Restricted funds:**||||||||||| ||**Unrestricted funds:**||||||||||| ||**General funds**|157,221|||60,649||(94,646)||3,859||127,083| ||**Designated funds:**||||||||||| |||7,761|||-||-||(3,859)||3,902| ||_Total_|7,761|||-||-||(3,859)||3,902| ||||||||||||| ||**Total funds**|164,982|||60,649||(94,646)||-||130,985| |14|**Analysis of net assets between funds**||||||||||| ||||||||||**Unrestricted**
**funds**||**Total**| ||||||||||**£**||**£**| ||Fixed assets||||||||3,903||3,903| ||Net current assets||||||||127,082||127,082| ||||||||||130,985||130,985| |15|**Reconciliation of net cash / (net debt)**||||||||||| ||||||||**At 1 June**||||**At 31 May**| ||||||||**2024**||**Cash flows**||**2025**| ||||||||**£**||**£**||**£**| ||Cash and cash equivalents||||||157,521||(30,139)||127,382| ||||||||157,521||(30,139)||127,382| ||Net cash / (net debt)||||||157,521||(30,139)||127,382| FRS 102 requires and entity to report changes in net debt in the accounting period. Liverpool Chics does not carry any debt or other borrowings and has a positive net cash position Page 14 **Liverpool CHICS Notes to the Accounts** ## 16 **Related party disclosures** _Name of related party_ Elaine Lang _Description of relationship_ Chair of trustees _between the parties Description of transaction_ Remuneration for administrative duties _and general amounts_ £11,115 _involved_ ## _**Controlling party**_ The charity is a charitable incorporated organisation and has no share capital; thus no single party controls the company. Page 15