sainson - centre Samson Centre for MS Charity No: 1157827 Trustees, Report and Financial Statements For the year ended 31 August 2022
Trustte¢ lewt3ndfinal 42teTrths 31 AUS 1022 Contents Statement of Tnffiees, ftestKJTrsibilities Independent Evminees Report Chairman's Report Trustees, Report ststement of financial athvrbes li BalarKe Sheet 12 Statementof cash fk)ws Note5 to the financial staternents 14
forM5IRered IrIty Na11578271 al Att$t2022 Statement of Tee5. responsibillties in respect of the Trustee< annual report and the financial ststements Under the trust deed of the charlty and tharity law. tnéstees are iwnsibk pParIng the Trusteeg Annual Rert and the finarthil statts in acC(xdan wtth applicable law and regulations. The trustees ha elected to prepare the financial statements accordance wlth FRS 102 The Finonciol RepOrtIr Standordopplicoble in the UKand Republic of Irelond. The flnan(ial statemerrt5 are required by law to we a tn and fair view of the state of afPJir5 of the charity and of the excess of Income overexpendiref0rthat period. In pPar1r£ these financial staternents. general acpted accountin8 practre entails that the trustee5.' select Suitable accounting wlicles and then apply them con5iSteDty' make judgements and estimates that are r&isonable arKI prudentr. state whether applicable UK Accounty Standards the 5tstement of Recommended Practi have been followed, subjert to any material departures di%di>sed and ewained in the flnanclal Statemeftts,. state whdher the flnancial statemerrts com& with the tnjst deed. sthiett to any material departu5 di5c105ed and explained in the financial statements. and prepare the finandal statements on the 8Otng concèrn basis unless it is inappropriate to presume that the charity will continue in buslness. The trustees are wuired to In accortlan wlth thet deedofthe charity, wtthin theframework of charity law. They are responsible fDr keeping pro actounting recor(k sufficient to disdose at any time. wtth rea50nable accuraLy. the financial position of the tharity at that time, and to enable the trustees to ensure tha¢ where any statements of accounts are prepared by them under section 132111 of the Charttie5 Aci 2011. those statements of accounts cOrnp wtth the requirements of regulations under that provision. TFEY have general respongbility for tsking such steps as are reasonably open to them to safeguard the assets ofthe drity and to pre¥ent and detect fraud and other Irregularit5.
Cartrefofms IR¥stefftd l).I15782 Trus1< rewrt arMlfrk4nLial ststernents ai Aw 2022 Independent Examinerf5 report to the Trn5tees of the Samson Centre for MS I report on the accounts fortheyear ended 31 AW2022 a5 set out on pa8estD li to 22. The charitys trustees are responsible for the wepar3tion of the 3rts. The charivs tnittees consider that in accordance with Section 144121 of thè Charltles Act 2011 an audit is not required and that an Independent examination is require(L It ts myrnsponsibility to: examlne the accounts unthr Secthjn 145 of the Charitses £t 2011 follow the procedures laid down in the DirecnS given by ts tharity Commission under Sertlon 145{5llb) of t Charities Act 2011 slate whether particular matter5 have come to my attent4. 8asis of the Indenthrt Ex¥nlnees rnp(rt My examination wa5 carried out in accordènce with the General DIrect?S given by the Charity Commisston. The examination indudes a review of the accountlng records kept by the charity and a omparison of the accounts presented WTth those record5. It a150 includes consideration of any unusual items or di5d05ures in the accounts aThJ seeking explanatlon fromyou as trustees concerning any such Matte The Procedures undertaken do rK)t promde all the evidence that would be required In an audit. and Consequently no opinion 15 8f4en as to whether the accobmrts Pre)t a.true and fair vievf and the report 15 limited to those matters set (Mjt in the statements bebow. In connectM)n with my examinatN)n. no matter has come to my attentJn 111 whith gives me reasonable cause tr> believe thak in ary matertal respetL the requlrernents to keep accounting records in accordan with Sert¥)n 130 of Charitie5 Act2011 and to prepare accounts which atcord with the accountir records and to comply with the accounting requirements ofthe Chaflties Act 2011 have not been met: or 121 to which. in my oplnlm. attentlon shwld bedravm in orthrto enable a pmper understarvJin8 ol the aca)unts to be reattted. 2311212022 MithellÈ H matth FCCA MHM Accounting Solutions 13 Mapledrakes 005e Ewhurst Surrey GU6 7QR
CerrtreforNf)Iliegknred Pk•.IL578271 31 W 2022 Chalrnian's report Opwatlons One ofthe m05t pleèsirE things abrt the year to 31" August 2022 was that we were able to operate through0 the year at full Cap1, with reductiorns in IN)ur5 or 5eMces due to COVI 19. The Samson Centre exists to be a beon of tpe and Supp for all those livine with MS and so it remains a te%tsment to the energy, hard work and dedication of all our staff and Volunteers that we have been able to learn aboLrt, adapt to and finally o¥ercorne the constraints that COVID-19 pld on our abillty to get on and do our jobs. Ever mlndful of the need for experience. continuty, new energy and ide4 the board welcomed two new trustees in the vear. Ga¥iTr Qockerand David Kitch1 who were initially appointed by the trustees then TpPOinted by the Mernters at the AGM In l)ecember 2021. Reflecti% the calmer times In which we now find oursefves, the trustees have also reverted to holding thelr meeting5 qijarterly. rather than the weektythen monthly meetin8s of the COVID-19 perlod. Flnartes Thls rs more fvlfy covued by theTru5tees Retmwt be. but trere are issues I wotsld like to highlight. Firstly. the Samson Centre recep1 substantial legacy income in the ar, approxlmately £125,Cth) from two laree iwuests. and £143.IJCM) in totrl. Unlike some oftte laTge¥ national charities, we ceive legaaes onty Infrequenty and so tydistort, albeit in a veY1cOme way, our income for the year when compared Wbth a "ftonnaf year. As there ian be ng assurance that such charltable income will be repeated. we aim to use ft to fund capital items and to t]ster ourfinancial position rather than to cover core operating costs. In this instance. the knowledge that a large bequest would be coming our way gave u5 the coTrfidere to repay our rErnaininB financial debt of £75,[ at the end of the last financial year. We have alg) used this funding to rebuild our reserves wsitlon and return to our pre-Cti¥id poliry of holthng>6 montFLS of operatfional expendire in reserve& The balance of the legary ftjnds will be used forother capital and e-off projects. We are highly gratefui to all people who rememberthe Samson Centre In their will5. Secondly. during the under revlew, we were succe1 in making a small operatlng surplu5. Put nother way, even wittKMrt takino the legacy income into atcount, we were able to raise sufficient funds in the yearto cover all wr onying operatiro o)st4 plus a little bit extra. In the circumstances. thi5 is a Very pleaslng result. In my Chairnian's Rert last year. I wrote somewhatth>milythat we could k>ok forward to future of hi6her costs and a smaller pool of tharitable funds to compete for. But the TekN)rt a150 Struck a cautiously optimistic note. setting out whythe Sam50n Centre was well-posttioned to survive and maybe even thriwe In this new. more diffioJlt environment. The evidÈntÈ SU88ests we a dolng something rfj8ht. Our revenues tome from four main artas; donations from own MembEr5 and oxygen users, grants from charitable trusts, revenues from corporate partner5. and donations and general fundratsing actNities by supporters of the Sarnson Centre. Member and oxygen user revenues rem3In highly robust. Grant income from trusts has aFso femained str& thank5 to the generosty of those trusts and 50methoughtful and targeted grdrt applications from our fdlseT. Rewenues from corporate sources are grgwiN6 rteadtyas we out ano dv¥ek)p re17tShIpS *ith
Safftson frefOrS{Regtyrl Chartty Plo.11578271 TTUSted Teran[l hnan031 gtaternents 31 August 2021 corporate partners. Flnally, and as we always knew it would. fundraÉslng by 5UPPOrters of the Samson Centre hès bounced back Strongly. Future periods The Sarnson Centre is turrently ITr reasonable shapÈ; replenished reseples, operating at fvll capacity. a stable and hhlY motivated team of staff and volunteers, and a business model that WOfk5. Internal svrveys also show a high level of satisfartbon with the services and support provided by the CÈntre. Butthis is no tlme for complacency. If Cov7d psented us WTth thallenges, the ojrrent econ(nit climate of risirig costs. sky hiEh fuel prices. war in Ukraine and the uncertainty this all creates represents a challen8e that is al least thÈ equal of Covid. So after three years of having had the great honour to chair the board of trustees of the samson Centre. I beliwè it ¢s timè to passthe baton on to someone new who can 8uide the Cerrtre throu8h the times to come with new energy and idea& I was therefore very pleased when Gavin Crocker. one of our trustees and also a Member. accepted the board's invitatlon to become our next Chalr. I shau step down as Chair at the end of the AGM on 7 Drnber 2022 and Gavin will replace me atthat time. David KitchinL a Samson Centre tnjstee, also took over a5 Vice Chair Irom John H3mbly on IS September 2022. Both John and I will rtrmain as trustees of thp Som50n CErtre. A$ 3 thange of Chair is imminen¢ I woD't say too much abo plans forfutur@ peT]od& However. there are thin8s I will say. Flr5tly, for the immediate future the approach of the trustees will be a cautlous one, focusing on continuing to deliver the servtces and support we were set up to provide, while conseNing our resour5 and watching developments in the economy and wider world. Secondly. wè have now secured furm11 specihcalty for the purpose of offering counselling service5 to Use of the Sam50n Centre and their tarerk The Centre has lon8 been aware of the particular mental health ChaInge5 that livlnÉ with or caring for someone INing with a chronic health conditson like MS can present. We are now in a position to address this gap in our offerin& and plan to have a COUll5elling service up at)d running in the new year. With that. let me finish by offèring my sincere thanks to all those people and ownisations who havé 5UPPOrted us over the past yeaT, as well 35 to all our stsff and voltJnteeT5 for their continued loyatry and hard work at the Centre. We couldn't prowde the essential services we do uNthout you. Thankyou. Robln Kendall- Chalrnian
SamsxCentrefwMSIReO51eJvJ Cl• Plts.11578271 31t 2022 Truste Report The trustees are pleased to present the annual report and financial statements of the Samson Centre for MS forthe finantial yÈar erded 31 A$t 2022. The financial statements have been preparèd in accordance with thè accounting polioes setout in noté Itothe accounts and comply wrthtk chariws trust deed, the Chartties Art 2011 and Accouniing and RekW)rtinE by Charities: Statement of Recommended Prartice applicable to charities preparing their accounts in accordance with the Financlal Reportsng Stsndard applicabte in the UK arKI Republic of Ireland {FftS 1021. 5eo)nd edition. published in Ortober 2019. Objertives and acti¥ikne5 fDr tho benefiL' The objects ofthe charity as set o(rt in the Constitution are: To relieve the needs of pewins suffering from Multipte SderD5i5 for the public benefi( in particular but not exclusivety through- the establishment and operation of a therapycentre pro¥idin8 therapies Including phy5iOtherapy and oxygen tatment the provrsion of advice to sufferers. persons carin8 foror nursin8 persons suffering from MS advancir48 Wb1 etIon In Multiple 5derosis The charity continues to provide physKtherapy. exercise. oxygen thernpy and •Jvice for lfvlng with MS in Surrey. South London. North Hampshlre and trOU1ng areas to help rellevè and minimise their symptorns. There is a stroftg %xial atmosphere that enables IN1 with MS, thelr familles and their carers to interact freely. and to dcL ways of improving their personal symptoms with phy5iOtherapists. fitness irtstnjctors and otrrtr health Prof10nats. The tharity hosts social events and talks and len(15 equipmÈnt to meMr%. wh@r• rM)5sible duringtimQS wlwi the tentre is dosed. The Samson Centre for MS is open to anyone Ibving with M5 in Guildbrd and the surroundlrtg areas. We aim to create an atmosphere of friendship, respect. and care for each other. We aun to treat everyone equally. regardless of their age, disa11[. gender reatsigfiment marriage or p?rtnership preBnarKy or rnaternity, ra. rellglon or belief. sex orsexual orierrtatlon. A51 people livlng wlth MS either dlrKty or in(firealy can benefft from much-needed therapies and inforniation In a environment where thÈy are ablÈ to talkto others with similar problems. A review of the activi for the year 15 Indu in the chaian.5 ReF4)rt on page 4. F[al1 reyievr. Totsl Income for the year was £487.354120ZI: E2952421- £443.41412021: £2613121 unre5trrcted and £43,94012021., £33,930> restrKtsd. RÈgtricted funds rÈceiT¥ed rn thrs period were £43.94012021.' E18,9301 to The Movement PrDEfdmme. direaly supporting PFry*al Therapy provisFon. There we no further fijnds reIved towards either the Rebrand Projec¢ investment In new me55agrng which sets out tht Sam50n Centre's value5 and wslon In a dear and simple way. 12021.. f 15.OCMJI as this projett was completed in the prevLOiJ5 financial year. There wère £nil &7nations to the ConnÈction5 Programme orthe Extension Fund in either this orthe previous financial year.
31AL¥USI 21ll2 Truste Report (continued) Reptsrt ol the Tntstees tor thE year ended 31 A• 21r22: As ever, the Trustees of Samson Centre for MS stsrt the financial review with a big thank you to its membets. Their donations towards the therapies they r}ve of £175.29312021: £161.4151 co¥er around 55% of the annval expendIre. Wrth the eConomC climate continuing to be chauenglrva and uncertain, that rnernbe continue to support the Centre in thi5 way the TnJ5tees believe to be recognition of the impact and importance of its services. The inaSe in donations continues to be from the users of our Oxygen Therapy service. Runni this faolity In a manner that maximises usag? 15 a priority for future financRI sblty, a5 it drive5 income with limfted ad(rrtional ci>sL Overall income In the year was E487.354 (2021: £295.242) The main rea50n for thls 5ubstsntial Increase is the teIpt of two large legacies 1£124.6681 plus numÈmus other smaller le8acies in the region of £14000. The Trustee5 are trufy appreciative of our past memr5 and their families remembering us in this way. Applications to trusts grart giving bodies ntInued to be successful in raising funds to support cr key phystotherapy services £47.840 {2021: £35.6SOI. With Covid re5triction5 Slowly Itfting through the yearthe vrfents that our wpporters could tske part in retumed. increasing the donatk)nsfrom this r8nge of runnin& cydin& rowing and all othertypes of attrvities to £26.38912021: £12A301 The income frorn all other sourtts increased Slight £95.14412021.. É77.8821 These sources are always very varied but include GTft Aid £31,777 (2021: £21,9661 and Charsry of the Year acttvities £15.65012021.. £nill Ifor which wo thank Milford Clubl and numerous other one off donations and fundraisi events The main expendtture continues to be the salaries of the physiothwapists and staff who deltver the variety of therapies to member5 £156,3W (2021: £132.629) and the support stsff that ensurethe smooth runnrng of the Centre £45.14712021: £46,7821. The increase in the year being the full year effect of the alignment of salaries for our gn and phy5iO SUPPOrt staff with NHS pay which was IntrudLJced in the previous firwicial year. Fundralsing costs. covering salary and the costs of running events, Increased slightly from last year £26.504 (2021: £22,693) belng the full year Impatt of the Increased hours our fundraiser works to allow continuing applications to trust and grant making borfies as well as a focus on finding suitable partners In the Corporate sector. The runninB costs for the Centre. bwn8 the contrtbutlort of the Samson Centre for MS to the overdll runnlng costs of the shared facrllty (The Guildf¢xd Waterside Cerrtre. GWQ inueased to £27.150 {2021.. £21.2701 dueto an tncrease in [lity¢0515 and insurdnce. Administration costsshow a decrease on last year £21,83912021: £33,993) howe4er last year included a one-off cost of £14.740 In respect of the Rebrand ProjecL Total Vear on yeareXpendire has irKreased to £328,S12021. £291,687) the main drivers being the salaries and the buildin8 runnin8 ¢05t& There will becontinttsing pressure on running costs and salaries In the next 12 months and beyond. Good finanaal control and oversight is alwa high on the agenda to enwre eynditurÉ remains in line with income. Nct P05itiowJ hr the yEar i5 a 5urplu5 of £159348 {2021: £355>. Operdtk>rial aLilvlrles ljncluding relevant restricted fund¥ The Mo¥ement Programme afKI The Connectton5 Progrèmmel account for a net surplusof £165.&8912021: £10.6071 actIVrt towardstheeltens)n account for a net deficit of £6,54112021: £7.052 deflcitl. this being th depreciation of the fixed a55ets acquired through this WO8rnmme.
Samson Certr*forlItets$lered I110.11578271 31 A¥u511021 Trustee< Report (continued) Rel01 theTrtst for the ended 31 Awt 21J22: Total funds at the end of the period have increased to £286.408 12021.. £127.1)GO). General Unrestrict funds comprise É255.475 {2021: £83.2991 of this totsl, and ReStrt funds £30.933 {2021'. £43.7611. Planning 3nd fundrai4ing has begun for refurbishment of the 8ym at the Centre. With the substantial legacies received thi5year andt reserves aLVe the a8reed Minimum level, the Trustee5 have agreed to designate £50.0 of unre5twtrted funds towards the cost of this project. Approximatety SO% of the funds have alreaty been suttessfulty Secured, thi5 designation will allow the projett to commence. whilst activity t05ecure the tremainigndS tontinues. Rlsk Manyment: The trustees have a dutyto identify and teW the risks to whlch the drity 15 exposed and to ensure that approprfats controls are In ple to provide reasonable assurdnce against fraud and error. The Rksk Register is regu reVIed ty the trust apprOlate wxlates and attion5 are then implemented. liesorves Pollcy: May 2022 saw the end of two year5 of operating though the CcNid pandemic. In the three year5 that preceded them a major fundraising and bulld programme wa5 in progre55. These factors have impacted both the reserves value and the un(lets of the necessity fof re5erve& The Trustees of Samson Centre for MS therefore undert(M)k a fomMI of re5erNEs poliLry In May 2022. It is theTrltees, Intention and spOnsibl1[tytoerrethat the Samson cent for MS operateswrthin Its means and have agreed that it is the policy of the Sam50n Ctre to hold 34 months operational expenditure in reseNes. The reseThv rmyicy seeks to maintain a level of reseryes that ensures uninterrupted operational 4ndIng and priNides tlme to adJust to a thange in financial circumstantes. Thts takes into atcount past operatlonal and financial trends, expeLted in¢ome and expenditure needs future activrty plarL% a review of the rlsks facine the charity and aFry corrtlngency required. Based on the budget for the financial ar to 31.l.2l. 3-6 mnths operational expenditure is between £85k and £170k As at the date of the report the economy is in a pericKI of hl8h infiation and Uertainty, tsking a prudent approath to the Irrtely c05t Irease$ (y4er the next ll morths 3-6 r(thS operational expendlture is estimated to be between £Ik and £2k Free reserves at the date of thts report are £Z43.27112021: £83.f) Investment l>oliev." Investments arè madevia Sultae. risk osessed. interest bearÈngfinancial faUle$. Cash flow arbalysis prlor to investment Ènsures that sufFklent funds remain immediately availabie for short term operattollal requlrement& Plans for Future Perfods: A reviewof the Wans for future pertods induded in Ihe Chainnarfs Retort on paBe 4.
rniTetorMS IReRiAered Chdity No.11578271 Trustee Report (continued) Report ofthe Tru5tqe5 for theTrr ended 31 Aw 2022: 31Au8u5t 2022 Charity Nane: The Samson Cerrtre for MS Charity Number 1157827 Principal Office: The Waterskle CentrE Riverside Guildford Surrey GUI ILW Independent Examiner: Mithelle H Matthews FCCA MHM Accounting5olution5 13 Mapledrakes Close Ewhur5t Surrey. GU6 The Trustees of the Samson Centreft>r MS who sffved durItheYeal aThl a5 atthe date ofthis report were: Robin Kendall (Chairman) John Hambly (VicChaIrman1 Hilary Birklnshaw (Treasurer) Colin Griffin Lli Darke Gavin Crocker Dave Kitching Dr Mary Baker M8E (Patron) aF¥Jolnted 1° Dec 21 appointed I" Dec 2L Day to day m8na8ement of the thafity s d3ted tothe Centre Mattager. During this 1Cj and as t the date of this reportthè Centre ManJr was Jackie Payne. The Charity is a charitsble in¢orporatrd organisatK)n. governed by its articles and menM>randum of association. New trustees are either appointed at the AGM or the current trt. Trustees appolnted by the current trustees stsnd for elÈrth)n at the AGM. The Induction fr)r new tnjstees includes making sure that they are avrdre of a trustee'5 responslbilities. the 8overnlng documenL administrdtive procedures, the rewt fmancial performance ol the tharty. firture plans and the history and philosoph1 approach of the charity.
fArtreforM5 IRryr51ered fharfty No.11578271 Trustee< Report (corrtinu•d) 31Aw5t2022 The twstees are reSpOr[ble for ensur the charity15 managed In accordance with the trust deed and Its chèrtfable purposes. The Trustees meet approximately four tlmes per year to review the pro8ress and perforrnance of ilE charlty. Sub-commlttees are fornd. ès approproète. to consSdef speclfic wofrects and activitles, each thaired by one of trnstees. They act within thelr Temjs of Referenc& only and repcyt to the rnn Trustee Board. The Centre Manager Is respon5ibte for day to day operatlors arKI decisb)n maklng and rewrts to the Chairman of the Trustees. The trustees consider the Centre Mana8er as comprislng the key management personrtel of the charity. Personnel remuneration is rlèWed annually and benchmarked against industry stsndardsto ensure thatthe remuneration set isfalr and not out of Ilne wlth that generalty pakl for51mllar roles. R•l•t•d p•rti•5: Guildford Waterskle C•ntr. • ¢harikblE Efmnry. Is a related pfrrty. At the date ofth15 report ROln Ken(Jall and Dave Kitchlng are both Trustee5 of Samson CentrE for MS and Tru5tee5 of the Gulldford Waterslde Centre IGWQ chartty. Transactions between the two parts are detslled in IM)te 8. Hllary Tfoasurer On behalf of the Trustees io
SawrtsdnCertrtth M51ReOstwedtharftyNo.11578271 Statement of financial actlvities For the ye•r ended JiAwu5t 2 JI A4ust Z022 Totsl Funds 2021 Funds Funds Z021 Funds 2021 2022 Inc4*n• •nd •ndawm•nts fronK" Donatlons Qther tradlne actiVe5 Investments 437,395 5,975 43.940 481.335 258,998 5,975 2,132 33,930 292,928 2.132 182 Totsl Income 443.414 43.940 487,354 261.312 33,930 295,242 ExndIture on: RaislnB funds.. Donatlons Other trading actlvlties 28,(M)7 2.346 28.Crf)7 23.670 1346 2,797 631 24,301 2.797 Charitable actlvitles: Physlcal Therdpy OKygen Therapy 30353 30.353 26.467 631 27,098 177.866 63.259 49,989 6.539 227.855 69.798 182,%2 46,480 16W6 18,251 199.858 64,731 241.125 56328 297.653 229,442 35.147 264,589 Total •Mpendltur• 271,478 56,528 328.( 255.9)9 3S,778 291,687 Net lTrcornelleipenditure) 171.936 111588) 159348 IL8481 3,555 Transfers between fur¥Js 13 240 401 N•t movement kn ndS 172,176 1118281 159.348 5,403 IL8481 3555 Recon¢lllatlon ol fvnds Total funds brought forward 83,299 43,761 127,060 77.896 45.609 123.505 Total fvnds carrled fDThv4rd 255A7S 3Q933 286.408 83.299 43,761 127,060 li
Cerrtrefrxk lftepstered ND.1157827J Balance Sheet 31 Awsi 1022 As at 31 Awt 2022 Funds 2021 Funds 2021 2022 Fixed assets Tangible asset5 io 6A15 27,455 3370 28,878 35.938 Total ffxed assets 6.415 27A55 333n) 28,878 35.938 Current asse. Debtors Cash at bank and in hand li 37.021 220.1 37.021 223.578 24.893 58.464 3A78 24,893 83,267 24003 Total current assets 257.121 3A78 2fJJ.599 83,357 24A03 108.160 Llabllltles: Creditors.. amount5 falling due wlthin one year 12 18,(fj11 I8.1) 17.1181 19.920J (17,0381 Net current assets 249.( 3A78 2S2538 76239 14,883 91,122 Totsl assets1È55currert Ilabiltiies 25S.475 30.933 286.4C6 83J99 43.761 127. Total net assets 255,475 30.933 286.408 83.299 43,751 127,060 The funds ofthe dwrlly. Unrestricted Restricted 255.475 255.475 30.933 30933 83.299 43,761 43,761 Total eharity lunds 255,475 3Q.933 286,408 83.299 43,761 127,050 Notes on pages 14 to 22 fonn partof the financial rtaterrEnt& Hllary Blrkinslmw ACMA Treasurer Qn behalf of the Trustees 12
Safftsoh CentreforN% IRe8irtered OwityNo.11578271 31 Awst 20 Statement of Cash flows Yoar qnded 31 Auiust 20ZI 2021 Cash flows from operatlng artlvltles Net cash provlded by operatin8 ad¥ltles 14 154.823 Purthase of property, plant and equlpment 114.512) {18,637) N•t cash utlN5•d by InV•S6 114.5121 118,6371 C•5h Ilow Ifom ffn•ndw xEl%llS•1 Repayment of e¥l$nI loar 175,tKKIi 175.LKK)I Chanp In •nd cash o•knl•nls In th• 140.311 155.0971 83.267 138,364 C•sh and (*¥h equl¥alents at the end dthe ye•r 223.578 83,267
31 2022 Notss to the financial statements ountiiig p)li¢ies: a) Basls of Accountlryd These accounts have been prEpared undef hk%toricat cost convention wlth items reco8nised at cost or transactlon value unless other¥Ase stated in the fElevant note{s1 to the accounts. The accounts have been prepared in cOrdanCe with the Ststement of Recommended Ptsctice: lccouftting and Reporting by Charities preparing their accounts In accordan with the Finan(ial RePortiStsrrfIard applicable in the UK and Republic of Ireland IFRS10212' edition issued in iknber 2019. the financial Reportfj Stsndard appltcable in the United Kin8dorn and Republle of Ireland (FRS 1021 and the CharitiE5 Ad 2011. The charlty con5tttutes a publfc benefft entity as defined by FRS 102. The Tlee5 consider there a no material UnrtaIne5 about the charl5 ability to continue as a going concern, the ac¢ounts present a true and fair vlew and no changes have been made to the a¢couftting pollcles ated in thts not& No thare5 to accounttng estimates or rnaterial prior year errors have been identified in the reporting per. bl Recognition of income Income is reco8nised in the Statement of Finandol Acuvitles ¥Yhen The charity becomes entrtled tothe re50ur It is more likely than not that the charity will receNe the resource5 The monetaryvalue can be measured with sufficient rellabifty Grants aftd donations are only indudÈd when the general reco8nition criteria are met. Gift Aid rl¥able Is 5ncluded in income when there is a valid declaration from the donor. Any Gtft Aid amount re¢ovpred on a (%)natMm is considered to LE pan of thatglft and istreated a5 an addition to the 5amefund a5 the ittsal th)natI unkssthedonororthe termsof the appeal have specified otherwise. c} Expenditure and liabilities Liability Recognitlon Liabilities are reciwised where it is more likely than rvx that there Is a legal or cortltructive obligation committiry the d7arrtyto pay t)ut resoureeg and the amount of the obligatTh can be measured with reasonable rtainty. Llaknlities are recorded at trarfjaction pri. Expentftture recognltion Expen(liture is accounted for on an accruals basis. All eXnSeS induding support costs and goVernae costs are aSbcatod or apportioned to the aFWicable expeftdtture headings. More information on thi5 is given In nots dl below. d) Allocation of support and Bovernanee tosts Support costs have been allocated between EcNernae and other wpport costs Governance costs comprhse all costs irNolw the public accountsbilty of the charity and its compliance with regulation and good prtice. These costs include costs related to statub)ry accountingand legal fees togetherwith an apwrtionmeftt of overhead and 5UPPOrt costs. Governance costs and 5upporr cl5 relatlng to tharitable attivities have been apFJortioned based etther on the sttiMe takèn in carrying outthese ivittes Orthefioorspace allocated to the a(iwtie 14
TrL&Ée< reTMlrtand1kn8?1 st3Me 31 Awst2022 Notes to the financial stements l. AccoimtW¥ PDlkle&" Icontlnuedl el Assets and depreciation Thesearelnitialiy recoenised at CO anddepreciatsot) Trs providedat thefollowln8 annual rates in order to write off eh asset over its estlmated useful life Plart and mathIry Baric Chambets Computer equipment Furniture & fixtures 21rA on c05t 2(Y% on tost 33% on cost 33% on cost Debtors Debtors are measured at their recoverab amounts. Fund Accounting Unrestricted funds comptise those funds vjhlch the TeS aro free to use for any purpose In furtherance of the charitsble objecti¥es. Restricd futwts are which are to be used in accordar with specifK restrictions Im5ed bythe doyOrtrUstdeed. Restricted funds are separatoly idèntified in the Statement of Financial Activitie& h) GDing concer We have paid particular atterrtion to the likely effects on the charity of the current economic climate and the trustees remain confident that yjfficient fundin& and Teser¥es. are in place and that the charity has adequate resour$ to enable tt to continue as a goin8 concern for the foreseeable fLrture. L Analysts of IKome Funds Fu 2021 Funds 2021 Funds 2021 Donatlons Member donatlons Legacies and other Grants for therawe5 Fundraising &tivitre5 175.293 229,858 175,293 161.235 229m 63.346 47WO 16.9 28344 17.517 161.415 63,346 50,650 17.517 43,940 33.750 28344 437,395 43.940 4815 258398 33J30 292,928
CforI15 IRwÉred P40.115782n TrLee< rewrtandfuwrKlalst3tements JI 2021 Notes to the financial statements 2. An41y* of (contlnued) Funds 2022 Funds Funds Funds 2021 2021 Funds 2021 Fundraising events Lottery Merchandise 3.7Q6 450 1.819 436 436 560 1.136 450 1.819 5,975 5.975 1132 2,132 182 182 Totsl Income 443.414 43,940 487,354 261.312 33930 295,242 5upporta Total AC11210S Support& und•rtak•n 8overn4nce dlrecdy iozi 20U 1021 2021 Ralslng funds Donations Other tradlng attivfties 24.881 1.623 3.126 723 28AM 20.StJi 2,193 3.1 24.301 2,797 Charrtable activities Physical Therapy Oxygen Therdpv I604 3.849 30.353 22,693 4,405 27,098 181.673 23.938 46.182 227.855 45,860 69.798 146,995 17.8C 52.863 46.924 199.858 64,731 205.611 91042 297.6S3 164.801 99597 264,589 Total •xp•ndltuw• 232.115 95.891 328.( 187.494 104.193 291,687
srn C•btreforMSIkny5terEd Owriry No.11578271 Notes to tho finandal statemants Analysls of gryernano and supyt costs Govemance and support costs are amocatsd to the dwritys arti¥ttiesos fDI10. 31Aqust 202Z Rakkng Phytal Total FundL' Therapy Thttapy allo¢atsd Donallons Tr•diff8 20 5alarfes 8NI berteflts 8uildlng running costs Operational costs Govemance athltles 1.620 723 338 19.437 17.344 4.056 5345 24,090 10,117 5,027 6.626 n3 45.147 28,907 9,421 12.416 46.182 45.860 95.891 Funds Donatlom: Totsl FUNJS: Therapy Theraw •llocated Tradlni 2021 1021 Salarles and beneffts Bulldln8 running costs Operational costs Governance attiv1e$ 21.477 14.498 11.558 5,330 605 963 23,51S .457 10,233 4.719 24,164 22,754 10.493 Total 52.863 46,924 ILkl.193 The breakdown of 5UI)FKIrt costs h(Mi these tre allocated 8v*emance and other support Costs 15 as foliows: Tol41 Costs 2021 2021 Salaries and benefits Bullding running costs Operatlonal costs Govemante actMtle5 9.718 6,222 2.028 2.673 35.429 45.147 22.685 28. 7,393 9.421 9,743 12.416 11,881 6.137 34,1 18,027 16,975 7,828 46,782 24.164 22,754 10.493 2.665 fotsl 20,641 75 95.891 26.462 77,731 104.193 Bullding runnlng costs are allocated based on the flCA)rspa allocated to each artlvlty. All other Costs are allocated based on an analysis of the time Spent on each of these acENlties. All albcated governan and 5UPPOrt costs are met from unrestricted fund 17
Tnotee< relNvtat)dfirKiaI stattsnents 31 Auwst2022 Notes to the finandal statements 5. staff cffjts Wage5 and salames Social security costs Pension Costs 189,910 I79.2 9.039 8219 3.937 202W6 191.326 No employee5 {2020: nlil recel¥ed employee beneffts for the reportin8 period of more than É60,C4)0 The t¢)tal empltytt salary & beneffts. Incjwllng Natlonal Insura and penslon contributlons retelved ty the marTra#emÈnt personnel In the rÈportln8 period was £32A9512021: £39,6CKJI The number of ernployees dur11 the year IFfEsl was.. Theraplsts Support staff The was trustee remuneration or other ben*frts for the year endÈd 31 Aw 202212021: £nill. Trusfees. e¥penses of £nll were reimbursed durtn8 the rePOd peNod12021: £nill Independent examlner5fees Fèes of £180 were pattl to the independent examlner {2021: £18111
Samson CthfOrllSIRere&(harlty No.115782n 31 21Y22 Notes to the financial ststements Related partirf traTh5acifffls A payment is made to Guildford Waterside Centre e&h ar in resKrt of thesamson Centre for Mgs share of the njnnlng tost of the shared fadllty. Total pajrynents during the wlod were £24.888 12021: £21.7201 At the yEar ev £4,52512021: £1.8101 15 induded wtthin debtor5 and £nil12021: £ nlll Is included thin ueditors in relation to Guildford Waterside Centre. S. Taxatlon Samson Centre for MS Is ¢onsSdered to pass the tests set out In Par48raph I khedule 6 Hnance Act 2010 and therefo It meets the definltion of a charftablE trust for UK income tax purposes. AccordSn8ly, the charlty Is potentialty exempt from tsxion In respect of Income or capital gains received within cate8ories£overed by Part 10 IncomeTax Att 21Y)7 or Section 2S6 of theTa¥atlon of Ch3r8eable Gains Act 1932 to the extent that such income w galn5 are applled exclusivety to charltable purpose& I T1b1• Flxed A55•ts HxtUTe5, ffttlry& At I September 2021 Addltlons 117.761 14.512 117.761 14,512 At 11 2022 132,2rJ 132,273 Depredatlon At I September2021 Charge foryear 81.823 16,579 16580 At 31 Aw 2022 ),502 At I September 2021 35.938 35.938 At 31 AW2022 33070 33,871 £6,415 12021.. £7.060) of the Net 8ook Value of Tangible Fed Assets forms part ot Eeneral unre5trltted fun(ts, the remaining NÈt Book Value is made up of reStr*t funds. 19
Trusted fwiathdfinantiol 5t3temeftts 31 21U2 Notes to the financial statsments 11. Del)lovs Total Fund5 Funds Prepayments Other debtor5 31,956 24,893 37.021 24.893 £nll12021.. £nlll of debtorsforni part of re5trKted funds. The remainin8£37,02112021: £24,893) form part of unre5trirted fvnds 11 Cr•th•n: Amounts falkn8 due wlthln one Tot•1 Tol•l Funds 2021 2021 Trade credltors Social 5ecurlty and othertaxes Other ¢dItorS Accruals and deferred Inc4 2,856 2,598 1.075 1532 5,673 3.482 1,263 6.620 8.061 17.038 £nil12021: £5XM)Jl of Acc15 and defvred Income form part of re5tTiCted fundL All r•malthlng credltors of £8.C6112021.. £12.038} form part of 8eneral unre5tr1cted fvnds. 20
S&Ytson CemYetrMSIRetsered lty 110.11578271 Tntsteg sratements 31USI2022 Notes to thè finanelal statsments Funth balKes canled forward InwneExpendlture Transfers fofwaid R•stricted Extension Fund The Movement Pro8ramme The ConneCtior Programme Rebrand Project 17,n8 2513 16,5411 150,0671 11.247 19.686 43.940 160 12401 43.761 43.940 156.528) 12401 30,933 General funds Deslgnated fvnds 83,299 393.414 1271,4781 240 205,475 50.0(XI 83.299 443A14 {271,4781 240 255.475 Tor•1 funds 127.060 487.354 1328,IX161 286.408 Mo¥•m•nt In lunds- y••r Fundg balances ¢aryléd lorward IncqMn•E¥pmdlt4we Translers lorward Restrfcted lun(k: Extension Fund The Movement Pro8rarnme The ConneclioTrs Pro8ramme Rebrand Prole 24.840 14,719 17,0521 (130861 17,788 25.813 18.9X> 16.0501 (14WOI 160 45,609 339 135.778) 43.761 Gener41 unrestilcted fvrnts 77J96 261.312 I255.9) 83,299 Totsl funds 123,505 295.242 {291.6871 127,060 Exten51on Fund: The Extenslon Fund 5UPPOrts the extenskn to the buiktlng that the 5nson Centre for MS operates from. to provlde additlonal oxygen therapy capaiity and further therapy, meettng and administration space. 21
5•rOn CentreforkGIRe%redOwrtyNo.1157827) Tnwee< rwt#TrdffinarK1 5tsteff¢nts 31A• 2022 The Movement Pro8ramme directlysupports the costof phy5iOttrwsts and equipment forthe The Connections Programme supwrts projects to Improve at malntain the emotional well- being of memkrs and their carer Rebrand prolecL. The Rebranding Project supm the investment in new messaging whith sets out the Samson Centrds valuÈ5 and$m)n in a dear and Simp wav. Designated funds are to swjport the ptsnned refurbishmpnt of the gym Ythich planning and fundraisin8 has started. Net inc(xne fr•rthe yr 159.348 3.555 Adjustment for Depretiation charges Decreasellincreasel in debtors IDecreaseWincrease in creditor5 16 112,1281 18,971) 14.053 9,867 I165 Ntt cash provided by operatlng artNitses 154.823 38.540