5ainson centre Samson Centre for MS Charity No: 1157827 Trustees, Report and Financial Statements For the year ended 31 August 2023
Sartmcentre IReystved No.ll578271 TrLStee¢ rewjrtand finanoalstotemÈnts 31AU£?0z5 Contents Statement of Tru5tees' Rewnsibiliti Independent Eyaminerfs Report Chairman's Report Trustee< Report Statement of finanoal actlwties li Balance sheet 5tstement of (ash flow5 Notes to the financial ststements 14
5prrsMCentrekn MSIPWter fJwityllo.11578271 Tr[15t remandfir¢al5Iaternents 31Awst 2023 Staternent of Trustees. responslbllities in respect of the Trustees. annual report and the financial ststernents Under the trysi deed of the charlty and charity law. the trustee5 are responsible for preparing the Trusteg Annual Report and thÈ finan(ial statements in accord3nce with applicablÈ law and regulations. The trustees have elected to prepare the finanaal statements in accordance with FRS 102 The Financiol Reportina Stondurd opplict7ble in the UKand Reptsblic of Irvlond. The finandal ststements a QUIred bylaw to give a true and fair view of the state of affairs of the charity and of the excess of income over expenditure fr>r that period. In preparing these financial slatements. generalNY accepted accountire pract]ce entsils that the trustees.. selettsilttab5e accounting policies and then apply them consstently: make judgemÈnts and estim3tÈsthat are reasonable and prudenL state whether applioble UK Ac(x)untin8 Stsndards and the Statement of Recommended Practice have been folk)wed, subject to any materfal departure5 dlsclosed and explained fn the financlal statements; stste whether thÈ financial ststements cOrnp with the trust deed, subject to any materlal departures disclosed and explained in the fnCIal statements." and ppare the financlal statements on the conc@m basis unlèss it is inappropriate to presume that the charty will continue in busines The trusteesare rEquired to act in accordarKe with the trustdeed of the tharity, within theframework of charity law. They are responsible for keeping proper accounting retord&. sufficient to disdose at any time, with reasonable acturacy* the financial position of the charity at that ts"me. and to enable the trustees to ensure that, where any ststewnents of accounts are prepared by them under sertion 132111 of the Charities Act 2011. those ststements of accounts compty with the requirements of regulations under that provision. They have gerberal responslbility for taking such step5 a5 are reasonably open to them to safeguard the assets of the charity and to prevent and detect fraud and other irregularitie5.
CentsEforM5IRe8iknd (IrIty No.I1578271 Trvsteeg retAyt3rdfinwal 5tatemwts 31 August 2023 Independent Examinerfs report to the Trustees of the Samson Centre for MS I report to the charity trustees on my examination of the financial statement of Samson Centre for MS (the charity) forthe year ended 31 2023. Responsibllltles and basis of report As the trustees of the charity you are resnSIble for the prèparation of the financial ststernents in accordance with the requirements of the ChaTtiies Act 2011 (kne Arf) I report in respect of my examirhation of the chaiivs accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Oirections gwen by the Charrty Commission under settion 145(511bl of the 2011 ACL indepndent examinerfs statÈffteTrt I have completed my examination. I confiryn that no matters have come to my attention in connertion with the examinatlon gtving me caJJse to believe that in any material respert.. accounting records were not kept in respect of the charity as reowred by section 130 of the 2011 Art; or the financial statemÈnts do not accord wrth those records; or 3. the financlal statements do not comply with the applDble requlrementsconceminE the form and content of accounts set out in the Chartties IAccounts and Reports) Regulations 2(KJ8 other than any requirement thot the 3ccounts give a true and fairVie which is not a matter conSided as part of an independent examination I have no concerns and have come acrpss no other matters in connertion with the minatIon to which attention should be drawn in this reD¢rt in order to enable a proper understanding of the accounts to be athed. 910112024 Date Ml£helle H Matthews FCCA MHM Accounting Solution5 13 Mapledrakes Close Ewhurst Surrey GU6 7QR
S3mson Centr4 forP{RegIStety CharftyNo.1197827 31Augusl 21)23 Chalrman'5 Report The Last Year l am pleased to reporta considerably better pitture than when I became Chairin Dernber 2022. We were potentially looking at a year of great austertty. We were at the hei8ht of the cost of INing crisis. Energy pri$ were at record leNEls. inftation was at 11%. we anticipated considerably higher staff salaries and wondered rfpeople could continue to makedonations to the centre. As ourprevious Chair reported the cerrtre had strong reserves whith we could call on if necessary, thanks to hls and the other trustees careful managemenL Our plan wasto spend as little as posgible. raiseas as we could and dip intoour reseNe5 as Iwttle as posslble. We examined every areo of SpeYxli Whilst we (Duld not make any 5avin£s, we were re855ured that monies are not wasted atthe Samson Centre and thzt every penny that is donated wa5 bEin8 used properly for the benefit of the mefflber5. Our lai8est Costs are staff 5alarie5. Staff land volunteers) are our biggest assets. and tt Wa5 Wtal thatthey were sUPPQrted so they can properly care for our members. oll the NHS rates were agreed Injune. we were able to Implement staff pay rises and make the necessary catth-up paymènts from the prewous year. We had allowed forthese risès, and l am paSed to saythat the SncT&ises fell vthin our budgeted fi8ures. Whi15t income from grantsfell slightly, ourfundraisine bÈnefited from a very successful ball which was hosted at Denbies in April. strong donations from oxygen users and a generous legacy which made a huge difference. Membership donations were Slight lower than we had hoped but th15 rnay have been a reflection of the cost of Imng crisis. Last year we klked at new Wa to InCaSe our fvnding and this will QFy>ing theme in this year. We canftot assume rnontes wiu just come into the centre. We are an amazinE chantywhith people aré keen trj support but we must continue to getthat messa8e out there. l am pleased to reportthaiwe kncomethrough a verytough yearfinanciallywrth continued stabillty in our finante5, this is cd in more detsil in the financial review in the Trustees, ReporL We maintained all of oUrservi and we were able to keep the heating on duringthe wintermonth5. This ensured that all ourmembers received a wam) welcome and the centrewa5 an escapefrom the doom and gloom golng on elsewhere. l am also pleased to report that we were able to completely refurbish the gym with £65k of new equipment whith was from generous 8rartrts obtained in the previous year. Thi5 was opened by the Mayor OF fjulldrord in ju and it YRS a great opportunity lo SIN)w the WO of the centre and to strengthen our relationships within the local communFty. At the same time as the gym refurbi5hmeni. the Waterside Centre was able to obtain legacy EU hlnding and generous loans from members to install 501ar panels. Throughout the Summer. the centre was generating about 90% of the electricitywe used. will not 1t in immediate savings berAuse these 5aviry are being used to repay the outstarhJing loans. What tt (kjes In the short tèm) is that hikes in energy prIS will have les5 of an effect OD U& Aithough we re8arded 2022/2023 a5 3 year of aL45terity, we have Spent considerable tlme looking at what the centre should be aimiryg to achieve in the coming years. Our top priority is to maintain that feeling of friend5hip* caring and fvn in everr(hin8 we do. The essence of the ntre must be preserved. We have always haj a can-do approadk At the1è5t AGM we fonal thanged our constitution from helping people suffering from MS to helping peopse living with MS. We did this because it more Bccuratety reflects what we stand for. I believe we £0 furtherthan that. We &trrve to hèlp people INe
gIAwt 202a the best hfe thèy cath with M5. One pf the of the 5ar¢wn Centre ts ir is er43bng. We don't let MS deflne us. We 5Uld be Dla¥irKg morÈw ourstren8ths. Wè ar@ MS C•ntre in the countty that L5 ne¥tto - Twer and shares pwise5Wth a kakdub. Sport England hgenerOUS &¥en ld$l[l bu¥w atitlomed kayaks 50ttwtvR can setour m¢mbeTS on Ihe water after thegJccess ofthe el8. Weare atso atwc¥kn"ng with The Kakb lo prLT¥lea trtt0 ass15t our mberSto safet1 into and out tsfknyaks. We are atthe early st4èswith thi5 and nee(1 tomake sure thatvi¢ havE the proper procedures in place tn case Someone ends up in the water rather than on We are also seeknrg 8tarts for addilknnal ow (hant •ch members can out hat0 get0Of thelrw4rel dir eftable a orer to sitbehiNI and asslst thetsw. Trms ¥AI ve us grearCapa)ty in the muttl thamberfor (her usef5 arKJ olkn a semceto OUT m05t glisad ember5. This chamber Is belng dÈslgned wcifically for US we will ab to grye the go aheau for th On the fundin6 15 5erured. We sorry Robiti 811 is 5trppry a5 a tntstee. Rolkn ha5 been a Tnstee SI 2019 and Wa5 ChHir untsl I his in t[ter. He steered us tlwouth COVID ar¥1 it was his we ste¥42r(15hip th hw5 ysthe resewves that Trw¥e been 50 vrtal duriwb8 the time& Thank , Robln, frjr everything )rJu have done for the centre please stsy WJ t0h. In September. we were a150 50ryto say8oodtrryeto jaCkPayr who was our Centre Managerfor14 ygars. However, are dewedto wekvme Debble Boultera50urnewCentre ManageT. Debbie has great eXperIee in chth seaor hth been with Chony Tree5 E&t aarjthn ve We are 50 pleased to wekome rim Lodge and rn[an Howe a5 TW trustees. rim h05 been è member of the Wey Kayak Club for a number of years, a paratympic k3yakÈr and most rec&ntty was awarded a silver medal at th Vknrld c1wn(¥rthlp5 in Dennmrk Ltan has been a memlkr of Ehe 6ui1df0rdbAIuO Clubfw an equally He ha5 Lw trK1p1 •SavuTher lead oatl on tr ¢Jxygen 5kleaThJ with the Maintena and upkeep oftk thamber& He brry a hu8e 0nt of practKal kThx¥Ied ol our oxy£en Set 15 acuvety involved the proviqon of thè new chafflbei. Both Ttm and tn[an have knts the centre for a numbof of years and IT r$ Deer, - pleasurè to have them tjo boatd as trustee We are optimistic alK)ut th@fure01the(ertlE and are I10ra to a gry)d yeai.Wewill I 0 continue to a tiBht fan on CO Wrth new kns to ratse nKJre mons for ltre l am ctsnfident we can m3irhtain ourthtal as wdl a5efflbthingon ntw intt4ttsves. I wld be keen to hear your Idea5 on how we can offer more to our members in the (omin8 yeaf5. 50 please tet me kncw what you thlnk we shLwld Finally. I MuSte¥te a heartfe1tthank1Ufotè¥ery0neho cortributr5somthmaketheSèMSQn centrethe1 tti Thankyou to theaMa&s1aftal¥I¥oItsnIe10nryotheruse$.l0e¥erytsr who has donatrd to ttr CM)tye arKJ mo* of to all of cwr rnberS WtTro bring the re to lrfe and make it worthwh
CrtrE frmS {R45t1 (harfty No.1157827) rewrtandfinarlal 5taternents 31Au8USt2023 Trustees, Report Report ofthe Trustees for the year ended 31 Aw 2023: The trustees are pleased to present the annual report and financial statements of the Samson Centre for MS for the financial ar ended 31 August 2023. The finanrJal statements have been prepared in accordance with the accounling policies setout in note I tothe actounts and complywiththecharivs trust deed, the Chariiies Act 2011 and Accounting and Reporting by Charities- Statement of Recommended Practice applicable to chartties preparing thÈir accounts in accordance with the Fin3nci21 ReportinE Standard appticable in the UK ènd Republic of Irpland IFRS 1021. second edition. published in O(totr 2019. Objective5 aNI actsvibe5 forthe pthlk benefit The objects of the chèrity as set OLrt in the Constitution are- To relieve the needs of persons sufFering from Multiple SdÈrosi5 for the public benefrt, in particular but nor exdusFvety through-. the e5tablishmerbt and operation of a therapy centre providingtherapies including phy5iQtherapy and oxygen treatment the provision of advice to sufferers. persons carin8 for vr nursing pot50n$ 5ufferingfiom M5 advancing public education in Multiple 5clerosis The chartty continues to pravHle .OtherapY. exercise. own therapy and advice for those living with MS In 5urrey. South Lon(h)n, North Hampshi surrounding areas to help relieve and minimise their symptom& There is a strong social atmosphere that enables those livingwith MS. their families and their carers to interact free, and to discuss ways of improvin8 their personal symptoms with physiotherapists, rrtness instructors and other health profe55ionats. The charlty hosts 50ci31 events and tslks and lend5 equipment to member5. where posslble during ttmes when the Trntre is closed. The SarY)son Centre for M5 i% open to anyone living with M5 in Guildford and the surrounding areas. We aim to cre*e an atmosphere of friendship. $pert. and care for each other. We airn to treat everyone equally, regardless of their age. disabiltty. gender rea55ignment, wnarria8e or £ivil partnership, pregnancy or materrtity, ra, rel18On or belief, sex or sexual orientation. All people livlng with MS either directly or Ktdirectiy can benefrt from much-needed therapies and f0MlatIon in an environment where they are able to talk to others with similar problems. hievements and perfoman(e: A review of the attNtti"es for the year is included in the Chaimmn's Rep)rt on paEe 4. Financial tevithr. Total Incomè lor the year was £38&66512022: £4873541- £322.63512022. £443,414) unrestritted and £66,03012021.. £43.9401 restricted. Rettrirted funds received in this perM)d were £7,0(X>12022-. £nill to the Connections Progrdmrne. specifically to provide a new counselling service. allowing us to support the mentsl health of members aswell as their physical heah. and E59.030 12022.- £nill towards the Gym Refurbishment. There were no thtMtions towatdsany ofthe other Pro8rammes or Funds12022: £43.940towards the Movement Programmèl
sar[On(wrfuY ms1ftegtdCh3fty No.11578271 report andfinancial statemnts 31 Awst 2023 Trustees. Report Icorrtinued} Report otthe Trustees for the year ended 31 Ast Z023: As ever, the Trustees of Samson Centre for MS start the financial revkw with a bl8 thènk you to its members. Their donations towards the thèrapres receive of É193.32412022.. £175,293) cover around 50% of the annual expenditure. With the ecorK)mic cllmate conts"nulng to be challenging and uncertain, that members continue to 5uppon the Centre in this way the Trustees belleve to be recognition of the impart and importance of its services. The Intase in Ikjnations continue5 to be from the users of our Oxygen Theiapy servlce. Running this tscility in a manner that rnaxirnises Usage Is a prM)rity for futu flnala1 stability. a5 it dTi¥es income with Ihmited additional cosL Overall Income In the year was £388,66512022." £487,354). Last year our legacy income wa5 ix)osted by two 5ubstantlal le88cles which we of course cannot expect to be repeated each year but we remain 8reatly appreciative ol our past members and thelr famllle5 that remember us In thi5 way - E17,137 12022- £143,175). Appllcalions to tt$ and grant giving bodie5 raised £63,42512022: £47,840) ar7d were sutcèssful In allown8 US to tomplete the sym refurbishment 1£59,0301 but perhaps at the expense of lunds to 5UPPQrt the ongoing physlcal therapy c05t% The muknude of events that our supporters take part In to raise funds remains many and varied but funds raised from these actlvities were down this year £15,42412022.. £26.3891. The Incorne from all other source5 was very simllar E99.39512022: £95,144). These sources are always very varled but include Glft Aid £27.5SO12022'. £31.777I and 3 ball held at Denbles Wine Estste that raised over £20,CLII. The maln expenditure continues to be the salaries of the phvsiotherapts and 8ym staff who dellvef the variety of theraples to members £187,68212022: £156,31M)) and the support staff that ensure the smooth running of the Centre £49.70212022.' £45.1471. As our salaries are aligned with NHS pay the agreed 5% payrise for the current year and a backdated one off payment for the prlor year account for most of the incfea5e in Salaries. Our staff a the best assets the centre possesses so the Trustee5 agreed'ln Sept 22 to use its reserves to give staff a one off costof living payment to recoBnize the current pressures on finances and the incredible service they delfver to all our member5, thus accountln8 for the remalnder of the In(Tease in salarles Fundralsing c05ts. coverlng Salary and the costs ol ruthnlng events. arL> In line with last year £29,334 12022.. £26,5041 Our fundraiser continue5 to work on applications to trust and grant moking bodle5 a5 well as a tot$ on findin8 sultable partners In the ¢oiporate sector. and supportirt8 all those wh fundralse on or behalf. The running costs for the Centr& being the contribution of the Samson Centre for MS to the overall running Costs of the sharEd faciltly (The Guildford Waterside Centre, GWCI are slmllar to last year £32,955.12022: £27.1501 as ère Administration costs £22.$4712022.. £213391 Total year on year expendIre has increased to É372,05812022: £328,) the main drlver5 bein8 the salary I8$e5. There will be contlnulr¥ pre55ure on runnin8uJsts and salarie5 in the next 12 months and beyond. Good flnancial control and cwersightls alaY$ hS8h on the agenda to ensure expenditurè rÈrn3in5 in line with income. Net posftl¢n for the year Is a surplus of £16.60712022- £159.3481. Operatlonal actlvitles Ilncludlng relevant restricted funds tthe Movement Programme and The Connections Programmell account for a net deficrt of £33,266 12022.. £165.8891. The Gym Refurbishment accounts for a net surplu5 of £53,05812022,. £nill. whilst the project is u)mpJeted the assets are bein8 depreciated over five years. Actvities towards the extension account for a nei deficit of £3,18512022-. £6.541 defiatl, this being the depreciation of the fixed assets atquired thro this programme.
samsonCknf MSIR4i#eredCffi¥lty Il0.11578271 Tnjsteeg tewand finanrial statements 31 August 2023 Trustee5' Report (contlnued) Report of the Trustees for the year er#led 31 AIw15t 15. Total fund5 at the end of the period have irtreased to £303,015 12022: £286.4081. General unrestricted funds comprise £226.69712022: £255,475) of this total. and Restricled funds £76,318 |2022- E30,9331. Planning and fundraising has Igun for a new Oxygen chamber that allows wheèlchair access and offer this service to our rnost disabled mernber. Our serveS remain at the hlgher end of our policy so the Trustees have agreed to designate £50,(K)O of unre51rfrcted funds towards the cost of thi5 projert. Approximatety 50% of the funds hwe already been identified so this dèsigrbation wll altow the project to commence. whllst artivity to secure the remainlng fund5 continues. Rlsk Management: The trustees have a duty to identify and reewthe risk5 to which the charity is exposed and to ensure that appropriate controls are in place to provide reasonable assurance agaln5t fraud and error. The Rlsk Register is re8ularly reviewed by the trustees. appropriate updates and actions ère then implemented. Reser¥es Pollcv: The Trustees of Samson Centre for M5 undertook a forn)al review of reserves Folicy in May 2022. It the Trustees, Intention and re5ponslbllityto ensure that ihe Samson Centre for MS operates wlthln Its means and have agreed that It is Ihe pollcy of the Sam50n Centre to hold >6 months opèratlonal expenditure in reserves. The reserves poliry sèeks to maintain • level of reserves that ensures uninterrupted operational 5pendin8 èn¢ provides time to adlu51 to a change in financii)I circumstances. This takes into account past operational and financial trends, expetted income and expenditure needs, future activity plans. a review of the risks facing the charity and any contin8enty requlred. Based on the proje¢ted expendlture for the financial year to 31.0824 and tsklng o prudent approach when the economy remaln5 In a period of high Inflatlon and uncertslnty. 34 months operatlonal expenditure is between ÉIOOk and £2CiIk. Free reserves at the date of this report are £217.24312022: £249.060 Investmert Policy: Investments made via sultable, n3k assessed. Interest bearingffnancl31 facilttle5. Cash flow analysi5 prlor to Investment ensures ihat sufficleni funds remain immediately available for Short term operational quIrernents. plans for Futwe Periods: A revlew of the plans for future perio(ts is induded in the Chairof Trustees, Report on pages 4 and S.
&msoThCethEforMSIRewstvwJCharAwNo.11578271 Trusioe¥ reand fmanC¥è15tsments 31Ai¥ust 2023 Trustees, Report Icontinuedl Report ol the Trusteestr the yearended 31 20U' Referente al administrative detsils: CharTty Name: The Samson Centre for MS Chartty Nurnber.. 1157827 Principal Office= The Waterside Centre Rsverside Gulklford Surrey GUI ILW Independent Examiner. Mkhelle H Matthews FCCA MHM Accountin8 knILrt)ns 13 Mapledrakes Close Ewhur5t Surrey, GU6 The Trustee5 of the Sam50n Centre for MS 5eryed during the yearaDd as atthe date ofthis report were.. Gavin CTocker (Chairl Oave KtLching Ivlce-chairl Hilary Birkin5haw ITreasurerl John Hambly Colin Griffin Liz Darke Robin Kendall rim Lodge Duncan Howe Dr Mary Baker MBE (Patron) Chairfrom P Dec 2022 Wice Chair from I" Sept 2022 Ictr(hair until 1" sept 2022 Chair until 7" De¢ 22. resigned 5- Sept 2023 appointed 15 Sept 2023 appointed 15- Sept 2023 Day to day managementof thecharrtyls delegated to the Centre Manager. Duringthis financial period the Centre Manager was Jackie Payne. Jackie Payne retired on 8 September 2023 and as at the date of this reportthe Centre Manger is Debbie Boulter The Charity is a charitable Incorporated orRanisath)n. governed by its artides and mernorandum of 3$50ciation. Recruftmem and oppointsnent ¢rf TrewTrustee5: New trustees a either appointed * the AGM or by the current trustees. Tnjstees appointed by the current trustee5 Stat fur elettion at AGM. The induction for new trustees indudes makin8 sure that they are aware of a trustee's re5ponsibl1tti the governing document, administrdttve procedures. the recent financial rforManc of the charity. fu¢ure plans and the hixvry and philosophical approach of the tharity.
I Centreff M5 (RwstEd Charity No.1157827) Tstee5. repjrt aThJfinangal ststements 31 Awt 2023 Trustees, Report (continued) Report of the Trustees for the year ended 31 August 2023: Organlsatton: The trustees are responslble for ensuring the tharlty Is managed in accordartce wrth the trust dèÈd and Its ¢haritablè purposes. The Trustee5 meet appr0matety four times per year to review the pfopJess and perfornian of the charity. 5ub-commlttees are formed. as appropriate. to consider specific projects and activities. each chaired by one of the trusteek They act within the1rTeM of Referen only ano reportto the rnaln Trustee Board. The Centr¢ Mana8er is responslble for day to ttay opeTatlon$ and declsion maklnR and report5 to the Chairman of the Trustees. The rrustees con51(ler the Centre Manager a5 comprising the kev management wrsonnel of the Charity. P*rsonnel remuneratlon is reviewejj annually and benchmarked against industrystsndards toensurethatthe remuneration set is f3irand not out of Ilne with that generally paid forslmilaT rols Related partles: Guildford Waterside Centre, a charttable company, is 8 felated party. At the date of this report Gavln Crocker and Dave Kltchin8 a both Twstees of the Samson Centre for MS and Trustees of the Gulldford Waterside Centre IGWCI charlty. Robin Kendall was also a Trustee of the GWC throughout the financSal year. After his resignation as a Trustee of Sam50n cent for M5. he a150 resl8ned as Trustee of GWC and was replaced by Gavln Crocker Transactlons between the two parties are dÈtsiied in rnte 8. Hllary Blfylnshaw ACMA Treasurer On behalf of the Trustee5 io
sarnsu Certre fw MS IR¥swedltharty NO.11578271 Trlee< repL¥t•r fina[la1 5t&tements 31AUst2023 ststement of financial activities For the year ended 31 August 2023 Totsl Fund5 2022 Funds Fund5 Funds 2023 Funds 2022 Funds 2022 Notes Income and eThlowments from: uonations Other trading activities Investments 315.104 66.030 381.134 2.713 2.713 418 4.818 437.395 5375 43.940 481,335 5.975 Total income 322,635 66,030 388,665 443,414 43,940 487.354 Expendsture OTr: Raising fund5: Donations Other trading acttvities 29.091 4,327 28,LKJ7 2,346 28,CN)7 2,346 4327 33.415 33.418 Charitable activme5-. Physlcal Therapy Oxygen Therapy 30.353 30,353 251.605 66.393 17.414 3.228 269,019 69,621 177.866 63,259 49.98g 6.539 227355 09,798 317398 20.fA2 338,640 241,125 56.528 297,653 Totsl expendlture 351.413 20.645 172,058 271,478 56.528 328,CN)6 Net incomellexpenditurel 128,7781 45.3&5 16,607 171,936 IIL5881 159,348 Transfers between fvnd5 13 240 12401 L)IVTthEYietit li8.7i8j 45.385 172,iitr j&2,828} 159,348 Reconcifiation of funds Total funds brought forward 255.475 30.933 286,408 83.299 43.761 127,060 Total funds carried fOard 226M7 76.318 30315 255.475 30.933 286.408 li
SatTrton Centr&tr M5 ¢Re8e¥o.I1sT827j Tnr&t* feLN)fLarKI financsal siatements 31Augtsst 2023 Balance Sheet As at 31 August 2023 Totsl Funds 2022 Funds 2023 Fund5 Funds Funds 2022 2022 Fixed ass Tangible assets io 9.454 73.455 82.909 6,415 27,455 33,870 Total fixed assets 9.454 T3,455 82XB 6A15 27.455 33370 Current asseis: Debtors Cash at bank and in hand li 26.4TJ 2.5 26,477 203.423 37,021 220.1(KI 37.021 223.578 2.863 3.478 Total current assets 227.037 263 229.WO 257.121 3.478 260,599 Liabillties: Creditors: amounts falling d.ue withln one year 12 19.7941 (9.7941 {8££1] 18,0611 Net current assèts 217,243 1863 220.106 249,060 3,478 252,538 Totsl assets le4 curyent liabilities 226,697 76.318 303,015 255.475 30.933 286,408 Total net assets 226,697 76.318 303.015 255,475 30.933 286,408 The funds ofthe charli¥: Unrestricted Restricted 226.697 2Z6.697 76,318 255A75 255,475 30.933 76318 30,933 Total charlty funds 13 226.697 76,318 303.015 255.475 30333 286,408 Notes on pages 14 10 23 form part Of the financial statements. Hllary Birklnthaw ACMA Tre85urer On behalfof the Twstees 7_¥
Tru5tee5' reg(¥l and fiknavtiaTr Statements 31 AuSt2023 Statement of cash flows Year ended ai August 2023 Z022 Cash flows from operating actwiues Net cash provided by operatiftg actiwtie5 14 48.437 154,823 Cash Ilows fwom Investlng attivities Purchase of property. plant and equipment (685921 {14,5121 Net cash utilised by actMt(es 168.5921 114.5121 Cash from financinz acti¥ld Repayment of existing loans Net cash ulised byflnandng actlvities (20,155} 140,311 Cash and eash equWeDts at the be8innir* of the y 223.578 83.267 Cash and cash equl¥alents at the end ofthe year 203.423 223,578 13
5arnThcffitrefof MSIReg&wed tharity Pk5.11578271 Trwees. arNIfiltI&I3leMenl5 31Augutt 2023 Notes to the financial statements Ac¢ountinE policles: al 83SlS QtAccounting These accounts have been prepared under the htstorkal c05t convention with item5 recognised at C05t or transactitsn value unles5 Othe¥wi5e stated in the relevant notd51 to the accounts. The accounts have been prepared in accordance with the Staternent ot Recommended Practice.. Accounting and Reporting by Charih"95 preparing their accounts In accordance with the Finanoal Reporting Standard applicable In the UK Republic of Ireland IFRS10212- edrtion issued in October 2019. the FinanclaI ReFMlrting Standard applicable in the United Kingdom and RepUbr of Ireland IFRS 1011 and with the Charitie5 Art2011. The Char constite$ a public benefit entity as defined by FRS 102. The Trustees conslaer there are no material uncertainties about the chantvs abilty to continue as a going concern. the accounts present a true and fair view and no change5 have been made to the accounting pollcies stated in this note. No thanges to accounting estimates or mateiial wior year errors have been identified in the reponing perjod. bl Recognltion ot Incofne Income 15 recognised in the Statement of Financial Artrvities when The chaiity becomes entitled to the re9)urcÈs It is more likely than not that the charity will receive the Fesour The monetaryvalue can be ffieasurÈtl with suffiuent reliability Grants and donations are only included when the general recognitlon criteria are met. Gift Aid receivable i5 Included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to bè p3rt of that gift and is tre3ted as an addrtion to the same furKI as the inFtial donatKJn unless the dornr or the temis Df tf appeal have specfied otherwise. cl Expendtture and lièbibtie5 Llability Recognition Liabilitie5 are recognised where rt more likely than not that there is a legal or constructive obligation commitbn8 the charity to pay out resources and the amount of the obSi8ation can be measured with re350nable certsirty- Liabilitie5 are recorded at transaction pri. Expenditure recognition Expenditure is accounted for on an accruals basis. Ml expenses Including SUPPOrt costs and ovemance costs are located or app)rtioned to thè applicable expenditure headings. More information on thi5 15 8bven in notÈ d) below. dl Allocation of support and g0Veman cosEs Support costs have been allocated beh¥een governancè and other suppgrt costs. Governonce costs comprise all costs involwng the public accountability of the charty and it5 compllance with regulation and good pr¥1. These costs include costs rfated to statutory acEounting and legal fees together wwth an èpportionment of overhead and support Costs. Governance costs and support costs relatine to charitsbte artlvttie5 have been apportioned based either on the staff time taken in (arrying out these athvities or the floorsDace allocated to the artivities. 14
CrtretOFMSIRstwe(I Chariry No.iisn27h Trustees. DOrta finaKd 5tstements 31 AuSt 2023 Notes to the f)nancial staremenr5 Accountlng polldes: Icobrtlnuedl el Assets and depreciat These are lnitsa1 recognised atcost and depwiation is provIded3ttt folbwing annual rates in order to write off each asset over its estimated useful life. Plant and machinery 20% on cost Barlc Chambers 20% on cost Computer equipment 33% on cost Furniture & fixtures 33% on cost fl Debtor5 Debtors are measured at thelr recoverable arnoullts. gl Fund Accounting Unrestricted funds comprlse those funds whith the Trustees are free to use frjr purpose In furtherance of the charitsble objÈrtive> Restricted funds are funds which are to be d In accordance wlth speclfk rèstrictyons imposed by the donor or iru5r deed. Restrlcted funds are separately identrfled in the 5totement of Financial ActMtie> h) Going concem We have paid particular attention to the likely efferts on the charity of the current economlc dimate and the trustees remaln confident that sufficient fundin& and re5eNes, are In place and that the tharity has adeqtsate resourcts to enable it to continue as a goln8 concern for the foreseeable future. An*ly515 ol Intome Total Funds 2022 Fund5 2023 Fd5 2023 Funds Funds 2022 2023 Donatlons Member donatloAs Legacies ènd other Grants fortherapiÈs Fundraising 3ctiVTties 193.324 74.723 9.450 37.607 193.324 175.293 86.778 229.858 63.425 3.SYKJ 43.940 37.6D7 175.293 229,858 47,840 28,344 12.055 53.975 315.1Tr1 66.030 381.134 437,395 43.940 481.335 15
rn5( Centsefor M5IRe8iStered Charfty No.11578271 Tnee5. teoDrtand floan(ial llatements 31A4gJJst 2023 Notes to the financial staremen AnatysSs tsf Income {coThtlnued) Funds 2023 Fund5 2022 Funds 2022 Z023 1023 Ineome from tradlnl activitles Fundraising events Lottery Merchandise sales 1.148 1.148 3.706 450 1019 3,706 450 1,819 1.565 i.s65 2.7J3 2.713 5.97S 5,975 Investment Income 418 4,818 44 T•)tsl Income 322.635 66.030 388,665 443,414 43,940 487,354 3. Anatysls of expendlture on tharltsble actlvli Athill•# Support & undertaken 8o¥ernance direclly costs 2023 Totsl Athities Support& undertaken governance dlrectlv Tot•1 2023 2022 2022 Raising fund5 OonatFons Other tradlng artlvities 25,844 3.490 3.247 837 29.091 4227 24.881 1.623 3.126 723 28,007 2,346 29,334 33,418 Charitable actwities Physical Therapy Oxygen Therapy 16.504 3,849 30,3S3 220.LKJ8 16,129 49,Qll 53,492 269,0 69,621 181.673 23.938 46,182 45,860 227,855 69,798 236.137 102.503 338,640 205.611 92.042 297.653 Total exp•ndlturE 265.471 I(.587 372.058 232,115 95,891 328.006 16
SoTh)nCentFElvr fv4SIReKtsrued Chartytlo.IJ578271 TnfjtEe5' rewrtand finanLialsratÈments 31 August 2023 Notes to the flnanclal ststements Anatysls ofgovemance and support costs I30Vernan and support tosts are allDcated to the charity5 actrvities a5 follow5." Rai5iry Ralsinz Phcal Oxygen Total Funds: Funds.. Therapy Therapy allocated Oonètions TTrdinR 2023 2023 2023 Salaries anLI beneffts BUildig running costs Operdtional cosrs Governance activities 1,639 836 19.664 28,4CKJ 20,086 11.717 3.436 4,963 5,825 8.413 49,703 33,476 8,685 14.723 837 Total 3246 837 49,011 53.493 106,587 Ralsl Fund5 Donations: 2022 RaislT¥ Funds: Tradir 2022 Physital TheTapy Oxygen Total Therapy allotated 2022 Salaries and benefft5 Building runnin8 Costs Operational costs Governance attivities 1,620 723 328 445 19A37 17.344 4.056 5.345 24.09) 10,117 5,027 6.626 45,147 28.907 9,421 12.416 723 Total 3.126 723 46.182 45.860 95,891 The brèakdown of support costs and how these were allocated betw&n governance and other support Costs is as follow5: TotalGrJ¥ernan related support allocated related Totsl support allocated cost5 2022 2023 Z023 2022 2022 salaries and beneffts Building running costs Operational cosrs Governan artivities 9.832 6.622 1.718 2,912 39A71 26.854 6,967 11,811 49.703 33.476 8,685 14.723 9.718 6.22? 2.028 2,673 35,429 ??..GAS 7,393 9,743 45.147 29,907 9.421 12.416 Total 21.084 85503 I[587 20,641 75.21 95.891 8uilding running costs are allocated based on thè floorspacÈ allocated to Èach activtty. All other costs are allocated basÈd on an analysi5 of the tlmt5pent on eath of these activities. All ollocaied governance and supporr costs are met from unStr[ed fund5. 17
Sawon Cwtre fwM51RwtUEd OwtyNo.11578271 Truste reTh)rt andfinarthl Sfatements 31AUs2023 Notes to the financial statements Staff costs Wages and salarles social security costs Pension Costs 221.944 11.539 5.293 189.91D 9,039 3.937 238.T16 202.886 No èmployees IZ022'. nil) recelved employee benefits for the reporting period of more than £60.0. The total employee salary & benefits. I11g National InsufdT and pension contributions recewed bythe key management personnel the reporting period was £32.77312022: £32,395>. The number of employÈe5 during the year {FTEs) was.. 2022 Therapists JUPPtsll Trustees. remuneration There was no trustee remuneration or oiher benefits for the year ended 31 August 202312022-. Trustees, expen5e5 of £nd were reimbursed durtng the rewrting perK)d12022: £nill. IndepeNleTht examlnw5 fees Fees oF£180 were paid tt) the independent examiner12022- £11. 18
Sorrn Certre for MS IRew5tered Charity No.1157827) TTWtee< rooort4od fInand Statements 31 Awjst 2023 Notss to the flnanclal ststements Ilelated Vrtie traraCtxy A poyment15 made to Guildford Waterside Centre each year in rÈspect of the £amson Contre for Ms's share of the runnire ¢05t of the shared facility. Totsl ptyments during the perlod were £32,95512022.. £24,8881. In additions. donations were also received durln8 the year fr(Nn Gulldfor(I Waterslde Centre totalllng E5,05512022.' £nill At the year end £2,60412022-. £4,525) 15 included within debtors and £nil (2022: £ nil) is included wlthin creditors In relation to Guildford Waterside Centye. Taxatloft Samson Centie for M5 6 considered to pass the tests set out In Para8raph I Schedule 6 Finance Act 2010 and therefore It meets the definition of 3 chartsble trust for UK intome tèx purpose5. Accordin8ly, Ihe charlty is potentially exempt from taxation In respett of income or caplt318alns recelved w1thln categories covered by Part 10 Income Tax Act 2rJ)7 or Section 256 of the Taxatlon of Chargeable Galns Act 1992 to the extent that Such Income or galns are applied exclusively to charltable ptsrp05es. 10. Tan8lble Flxed Assets ffttlnKS & equipment Total C05t At 15eptember 2022 Add)tlon5 132.273 68.592 132.273 68,592 At 31 Auwst Z023 2(M),865 2th),865 Depreclatlon At 15eptember 2022 Chèr8e forye¥r 98.403 98.403 19553 19,553 At 31 Au8USt 2023 117,956 117,956 At I September 2022 33A70 33,870 At 31 Au¥ust 2023 82,909 82.909 £9,454 12022.. £6.4151 of the Net Book Value of Tangible Fixed A55ets fotms par£ of general unrestricted funds, the remaining Net BcM)k Value is made up of restritted fund5. 19
SamsonCentrEfor MSIRepJ5tered Clwty No.ll578271 7nthe< reDDrt athd finandal 5tstement5 31AIwi 2023 Notes to the financlal ststements 11. Dèbtors Total Fund5 2023 Total Funds 2022 vrepayTnènt5 Other debtor5 16,477 31,956 9,(65 26,477 37,021 All debtors of £26.47712022: £37.0211 fofm part of unrestrfcted lund 12. Creditors: Amounts falllTrg due wlthln on• Yr. Total Funds 2023 Fund5 202Z Trade edItOrS Social security and <)ther taxes Other creditors Atcruals and deferrèd income 3.970 3.497 675 1,652 2,856 2,598 1.075 1,532 8.061 All crèdttors of £9.79412022.. £8,061) fomi part of general unrestrkted fund5. 20
Centr* bT MSiRe8kned Charity No.1157S2n
tee5' rery)rtand ftnancial ststemen15 31AL¢U* 2023 Notes to the flnancial statements 13. Movement In funds- Current year Funds balances carried fonvard balan forward In¢omeExpendltuTe Transfers Re5trirted funds.. Extenslon Fund Tht Movement Pn)gramme The Connettions Piograrnme Rebrand Proiett Gym refurbishment 11247 19.686 13.1851 16.9381 14.5501 8,062 12.748 2,450 59,030 15.9721 53,058 30333 66.030 120.6451 Uftrestrfcted furth: General fvnd5 De51gnated fund5 76.318 205.475 50.0 322.635 1351,4131 176,697 50,000 255.475 322.635 1351.4131 226,697 Totsl fund5 286.408 388.665 1372.058) 303,015 Movement In lund5- Prlor¥ear Funds balance5 ght Funds balance5 arrled Rtstrlcted lunds- Extension Fund The Movement Programme The ConnecElons Programme Rebrand Project 17.788 25,813 16,5411 150.0671 11,247 19.686 43940 2401 43.761 43.940 156,528} 12401 30,933 Unrestrlcted funds: General funds DesiBnaied fund5 83,293 393.414 127L4781 240 205.47S 50.OCKI 83.299 443,414 {271.4781 240 255,475 Total funds 127.CW 4187.354 1328SX161 286.408 21
Ctrètor MS Iliiered No.11578271 W$re renortrJrOfiaj Stt[rts JI W2023 Notes to the financlal statÈmenES 13. Movèment in funds- PT year (contlnuedl tmienslon Fund: The Extenslon Fund wpports the extension to the bulldin8 that the Samson Centre for MS operates from, to provide additiortal oxygen therapy capacity and further therapy. meeiing anth administration space. The Movemetrt Progr3mme directly supports the cost ofphysiotheraplsts and equlpment for the gvm. Connectrms PTO8r#ffim•: The Connectlons Pfogramme supports Projects to Improve and maintaln the en.031 well- belng of members and their tarers. Rebrand prolrt. The Rebranding Project supports the investment In new me$5a8ln8 which sets out the Samson Centre's values and vlsion In a dearahd simple way. Gym refurbjshmert: Programme to purchase and install new equipment, maximlse the use of the space available and selèrt equipmont that deals specifically with needs of those livln8 wirh MS in min Deslgnated Fundk. OrInally, desl8nated fund5 were to support the planned refurbishment of the gym for which planning and fsJndraSsing has started. However, this was ¢overed by fundralsing durlng tne year so therefore the trustee5 have designared these funds to SUPPOrt the acqulsition and installation of a new wheekhalr ac551b4e oxygen chamberal1owlngm0 disabled rnember5to bonefltfrom thi5 seNice. 22
.3rn50n Centre lof M5 IRwered Charity No.1157827> lertan(j finan(ial ststetrnts lAlIst ID23 14. RÈwneilialion of net income to net cash flow from ¢peratlnE artivlrie. 2022 flet Income for the year 16H17 159,348 Adjustment for Depreciation cPtarges ecreasellincreasel in debtors IDecreaseifinLTe3se in ueditors 19.553 10.544 16.580 112.1281 18.9771 Net cash pry)vided by operating attNrties 48.437 154023 Z3