samson centre Samson Centre for MS Charity No: 1157827 Trustees, Report and Financial Statements For the year ended 31 August 2024
Samson cent for MS (Regrstered Charity No.11578271 Trustees. report and financial statements 31 August 2024 Contents Trustees, Report Statement of Trustees, Responsibilities Chairman's Report Independent Examinerfs Report Statement of financial activities li 12 Balance sheet 13 Statement of cash flows 14 Notes to the financial statements 15
Samson Centre for MS (Registered Charity No.11578271 Trustees. report and financial statement5 31 August 2024 Trustees, Report Report of the Trustees for the year ended 31 August 2024.. The trustees are pleased to present the annual report and financial statements of the samson Centre for MS for the financial year ended 31 August 2024. The financial statements have been prepared in accordance with accounting policies set out in the notes to the accounts and comply with the charity's governing document. the Charities Act 2011 and the relevant version of the Statement of Recommended Practice ISORPI applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. Objertives and activities for the public benefit: The objects of the charity as set out in the Constitution are: To relieve the needs of persons suffering from Multiple Scler05is for the public benefit. in particular but not exclusively through: the establishment and operation of a therapy centre providing therapie5 including physiotherapy and oxygen treatment the provision of advice to sufferers. persons caring for or nursing persons suffering from MS advancing public education in Multiple Sclerosis The charity continues to provide physiotherapy. exercise. oxygen therapy and advice for those living with MS in Surrey. South London. North Hampshire and surrounding areas to help relieve and minimise their symptoms. There 15 a strong social atmosphere that enables those living with MS, their families and their carers to interact freely. and to discuss ways of improving their personal symptoms with physiotherapist5. fitness instructors and other health professionals. The charity hosts social events and talks and lends equipment to members, where possible during times when the centre is closed. The Samson Centre for MS is open to anyone living with MS in Guildford and the surrounding areas. We aim to create an atmosphere of friendship, respect, and care for each other. We aim to treat everyone equally, regardless of their a8e, disability. gender reassignment. marriage or civil partnership, pregnancy or maternity. race. religion or belief, sex or sexual orientation. All people living with MS either directly or indirectly can benefit from much-needed therapies and information in an environment where they are able to talk to others with similar problems. Achievements and performance: A review of the artivities for the year is included in the Chairman's Report on page 8. Financial revlew: Total Income for the year was £343,58612023.. £388.665) - £314,28112023'. £322,635) unrestricted and £29,305 {2023= £66,030) restricted. Restricted funds received in this period were £8,10012023.' £7,000) to the Connections Programme, to continue providing a counselling service. allowing us to support the mental health of members as well a5 their physical health. £21.205 12023- £nill to the Movement Programme, providing general support to the cost of phy510therapists and equipment and £nil12023.. £59,030} towards the Gym Refurbishment.
Sam50n cent for MS IRegi5tered Charity No.11578271 Trustees, report and financial statements 31 August 2024 Trustees, Report (continued) Report of the Trustees for the year ended 31 Augtsst 2024: As ever. the Trustees of Samson Centre for MS start the financial review with a big thank you to its members. Their donations towards the therapies they receive of £180,162 (2023.. £193,324) cover around 45%12023: 50%) of the annual expenditure. That members continue to support the Centre in this way when the economic climate is so challenging. the Trustees believe to be recognition of the impact and importance of its services. However, the slight decrease in these donations reminds us that we cannot be too reliant on thi5 source of income. Approximately 45% of the member donations are received for Oxygen therapy. Running this facility in a manner that maximises usage is a priority for future financial Stability. as it drives income with limited additional cost. Overall income in the year was £343.58612023- £388,665). We remain truly appreciative of our past members and their families that remember us in their wills - £23.56012023: £17,137). This is always a gratefully received addition to our income though tinged with sadness at the loss that comes Wlth it. Applications to trusts and grant giving bodies raised £25.95512023.' £63,425) As £59k of last year's grants were specifically for the gym refurbishment, this actually represents 3 good increase in income to support our operational activities. The multitude of events that our supporters take part in to raise funds remains many and varied and funds raised from these activities were similarto last year £44,190 12023= £40,833). An amazing £19k of this was from one of our members. Simon Teagle. completing grueling multi day 350km run along the Cornish Coast. The income from all other sources was very similar £69,71512023'. £76.020). These sources are always very varied but include Gift Aid £17,083 {2023: £27.5501 The main expenditure continues to be the salaries of the physiotherapists and gym staff who deliver the variety of therapies to members £179.931 12023: £187.6821. Last year included backdated increases, in line with the NHS. and a one off cost of living payment, so whilst our phys10 Staff continue to be paid in line with NHS salaries and received the agreed 5.5% pay rise there wa5 no increase in the total salary cost. The salaries of the support staff that ensure the smooth runninE of the Centre increased to £60.28812023'. £49.7021 mostly driven by an increase in hours for new Centre Manager. Fundraising costs, covering salary and the costs of running events, are in line with last year £31,672 12023.. £29.3341 Our fundraiser continues to work on applications to trust and grant making bodies as well as a focus on finding suitable partners in the corporate sector, and supporting all those who fundraise on or behalf. The running costs for the Centre. being the contribution of the Samson Centre for MS to the overall running costs of the shared facility (The Guildford Waterside Centre. GWCI are similar to last year £34.998 (2023- £32,955} as are administration costs of £22.806 {2023: £22,547) Total year on year expenditure has increased to £390.59212023: £372,058) the main driver being the increase in support staff numbers and salary. There will be continuing pressure on running costs and salaries in the next 12 months and beyond. Good financial control and oversight Is always high on the agenda to ensure expenditure remains in line with income. Net position for the year is a deficit of £47.(X)612023: surplus of £16,607). Operational activities lincludin8 relevant restricted funds (The Movement Pro8ramme and The Connertions Programmel account for a net deficit of £34,50212023.. deficit of £33,266). The Gym Refurbishment accounts for net deficit of £11,80812023: surplus of £53,058), whilst the project is fully completed the assets are being depreciated over five years. Activities towards the extension account for a net deficit of £696 12023: £3,185), this being the depreciation of the fixed assets acquired through this programme.
Samson Centre for MS (Registered Charity No.11578271 Trustees, report and financial statements 31 August 2024 Trustees, Report (continued) Report of the Trustee5 for the year ended 31 August 2024: Total funds at the end of the period have decreased to £256.CK19 {2023= £303,015). General unrestricted funds comprise £189.167612023: £226,697) of this total. and Restricted funds £66.842 12023: £76,318). Planning and fundraising for a new Oxygen chamber continues, this will allow full wheelchair access and the ability to offer this service to our most disabled members. Our reserves remain well within our policy range so the Trustees have agreed that £50,000 of unrestricted funds will remain designated towards the cost of this project. Approximately 50Yo of the funds have already been identified so this designation will allow the project to commence. whilst activity to secure the remaining funds continues. Rlsk Management: The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure that appropriate controls are in place to provide reasonable assurance against fraud and error. The Risk Register is regularly reviewed by the trustees, appropriate updates and actions are then implemented. Reserves Policy: It is the Trustees, intention and responsibility to ensure that the Samson Centre for MS operates within its means and have agreed that it 15 the policy of the Samson Centre to hold 3-6 months operational expenditure in reserves. The reserves policy seeks to maintain a level of reserves that ensures uninterrupted operational spending and provide5 time to adjust to a change in financial circumstances. This takes into account past operational and financial trends. expected income and expenditure needs, future activity plans. a review of the risks facing the charity and any contingency required. Based on the projected expenditure for the financial year to 31.08.24 and tsking a prudent approach when the economy remains in a period of high inflation and uncertainty, 3-6 months operational expenditure is between £IIOk and £220k. Free reserves at the date of this report are £189.16712023'. £226,697) Investment Policy: Investments are made via suitable, risk assessed, interest bearing financial facilities. Cash flow analysis prior to investment ensures that sufficient funds remain immediately available for short term operational requirements. Plans for Future Periods: A review of the plans for future periods is included in the Chair of Trustees. Report on pages 8 to 10.
sarnn Centre for MS IRegistered Charity No.11578271 Trustees, report and financial statements 31 August 2024 Trustees, Report (continued) Report of the Trustees for the year ended 31 August 2024: Reference and administrative details: Charity Name.. The Samson Centre for MS Charity Number: 1157827 Principal Office- The Waterside Centre Riverside Guildford Surrey GUI ILW Independent Examiner: Michelle H Matthews FCCA MHM Accounting Solutions 13 Mapledrakes Close Ewhurst Surrey, GU6 The Trustees of the Samson Centre for MS who served duringthe year and as at the date of this report were.. Gavin Crocker (Chairl Dave Kitching (Vice-Chair} Hilary Birkinshaw (Treasurer) John Hambly Liz Darke Colin Griffin Robin Kendall Tim Lodge Duncan Howe Ruth Elliott Chri5 Elliott resigned I" Feb 2024 resigned 5" Sept 2023 appointed 15" Sept 2023 appointed 15 Sept 2023 th appointed 13 January 2025 th appointed 13 January 2025 Day to day management of the charity is delegated to the Centre Manager. From 8, September 2023 the Centre Manager was Debbie Boulter. The previous Centre Manger, Jackie Payne, retired on 8 September 2023. th Structure, governance and managemeftt: The Charity is a charitable incorporated organisation, governed by its articles and memorandum of association. Recruitment and appointment of new Trustees: New trustees are either appointed at the AGM or by the current trustees. Trustees appointed by the current trustees stand for election at the AGM. The induction for new trustees includes making sure that they are aware of a trustee's responsibilities. the governing document, administrative procedures. the recent financial performance of the charity. future plans and the history and philosophical approach of the charity.
Samson Centre for MS IRegi5tered Charity No.11578271 TrLtstees' report and financial statements 31 August 2024 Trustees, Report (continued) Report of the Trustees for the year ended 31 August 2024". Or8anisation". The trustees are responsible for ensuring the charity is managed in accordance with the trust deed and its charitable purpose5. The Trustees meet approximately four times per year to review the progress and perfomiance of the charity. Sub-committees are formed, as appropriate, to consider specific projects and activities, each chaired by one of the trustees. They act within theirTerms of Reference only and report to the main Trustee Board. The Centre Manager is responsible for day to day operations and decision making and reports to the Chairman of the Trustees. The trustees consider the Centre Manager as comprising the kev management personnel of the charity- Personnel remuneration 15 reviewed annually and benchmarked against industry standards to ensure that the remuneration set is fair and not out of line with that Benerally paid for similar roles. Related parties.. Guildford Waterside Centre IGWCI, a charitable company. is a related party. At the date of this report John Hambly and Dave Kitching are both Trustees of the Samson Centre for MS and Trustees of the GWC. Gavin Crocker was a Trustee of GWC throughout the financial year ended 31" ALtgust 2024. He stepped down in September 2024 when he was replaced byjohn Hambly. Transattions between the two parties are detailed in note 8. /7&/ /5L A<..A 2 Hilary Blrkinshaw ACMA Treasurer On behalf of the Trustees Date
Sam50n Centre for MS (Registered Charity No.11578271 Trustees. report and financial statements 31 Altgust 2024 Statement of Trustees, responsibilities in respect of the Trustees, annual report and the financial statements Under the trust deed of the charity and charity law, the trustees are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with applicable law and regulations. The trustee5 have eletted to prepare the financial statements in accordance with FRS 102 The Finoncial Reporting Standard applicable in the UK and Republic of Ireland. The financial statements are required by law to gFve a true and fair view of the State of affairs of the charity and of the excess of income over expenditure for that period. In preparing these financial statements, generally accepted accounting practice entails that the trustees: Select suitable accounting policies and then apply them consistently; make judgements and estimates that are reasonable and prudent; state whether applicable UK Accounting Standards and the Statement of Recommended Practice have been followed. subject to any material departures disclosed and explained in the financial statements; state whether the financial statements comply with the trust deed, subject to any material departures disc105ed and explained in the financial statements,. and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are required to act in accordance with the trust deed of the charity. within the framework of charity law. They are responsible for keeping proper accounting records, sufficient to disclose at any time, with reasonable accuracy, the financial position of the charity at that time. and to enable the trustees to ensure that. where any statements of accounts are prepared by them under section 132111 of the Charities Act 2011, those statements of accounts comply with the requirements of regulations under that provision. They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the charity and to prevent and detect fraud and other irregularities.
Sam50n Centre for MS (Registered Charity No.11578271 Trustees. report and financial statements 31 August 2024 Chairman's Report When I made my report this time last year we had been through a period of soaring inflation and a severe SqLseeze on finances. I had hoped that as people felt under less pressure our incomes would rise. Sadly. that feel good factor didn't happen and we again reported a deficit of £47k compared to £37k in the previous year. Whilst, these headlines do not make good reading, l am positive about the year ahead for the reasons I will outline. Given this is the second year of deficit I must address the reasons for this deficit in this report. The biggest shortfall was income. Our income of £344k was £SOk below our budget however, the income was broadly static compared to the previous year lup by £9k). We had budgeted for therapy donations and membership to brin8 in £209k buttheyactually brought in £180k which was £13k lower than the previous year. Funds from Trusts & Grants was down against budget by £15k and Gift Aid £IOk. The net of all other income sources matched budget. As always we are grateful to our donors, our supporters who run and attend our fundraising events and those who remember us in their wills. Were we overly optimistic on what we could bring in? Debbie and Caroline went through a detailed analysis of this from October to December. We brought in a new booking system for oxygen session5 and are much clearer on what each member is contributing for this and membership. At the time of our budgeting last year. we identified a lot of wasted appointments and we had hoped that members would be able to make the suggested minimum donations. For reasons of hardship and in some cases priorities, the average donation per member has not increased as expected. As trustees, we are aware of the impact of this on our finances but as a matter of principle the provision of services should not be linked to what people pay. We are here to help people livingwith MS whatever their circumstance5. We can, however, ask those who may be able to afford more to give more! Our actual membership numbers also fell slightly this year to 180. Our September 2024 data wa5 not able to give precise numbers for comparison. The reasons for leaving were declining health and several members moved from the Guildford area. No one left because of concerns about the Samson Centre. On the positive Side our income was improved by the extraordinary contribution of Simon Teagle who ran the entire Cornish coast which was 350 miles and raised £18,800 for us. We are delighted this was recognised by Guildford Council with a well-deserved Mayorfs Award for Access which was presented to him in Ottober. Although we hope las we did last yearl that we can increase membership contributions we have brought in a new fundraiser. Sarah Pritchard who is dealing with grant applications and 5am Smith on the events organising side. Both Sarah and Sam joined in July and their hard work has only yielded resLSlts since the end of the financial year. Sarah has many years of successful fundraising with Cherry Trees and since starting with us has made applications totalling more than £250k. Of these, we have been promised £30k and are waiting to hearon £200kof applications. Clearly, wewill not be approved for all of these applications but there is good reason to be positive about our prospects on each as they are very targeted. Sam has been equally industrious organising a bingo night1£6001, a collection at Lingfield1£4001, a Xmas Fair and a stellar golf day at Milford which raised £23,000. These were after the end of the financial year. I must also thank John Hambly who brought in some of his high profile contacts who were very generou5 in their support. Sam is also org3nisin8 a concert with the London Welsh Rugby Club Choir at Charterhouse in February and an Elton John Tribute act at GLive in June and hoping to sell 1000 tickets. There are other events being planned on top of these. You may know Sam who worked for us a numberof years ago and organised a very successful Abba tribute event also at GLive. These events will continue to raise our profile and spread the message about the fantastic work the Samson Centre does. There is a considerable lag between planning events or making grant applications which is why none of this work has resulted in income for the year that has just closed but with these already generating more than £50k, it supports our positivity about the year ahead.
Samson cent for MS IRegistered Charity No.11578271 Trustee5' report and financial statement5 31 August 2024 Chairman's Report (continued) Last September we were also optimistic, and it would have been easy to loosen the purse strings, but we have always and will continue to adopt a prudent approach of keeping costs as low a5 possible and only spending against actual rather than promised income. We had budgeted costs of £393k but through careful management managed to keep budget. The only cost increases were from salaries which follow NHS rates and premises costsfrom the Waterside Centre which were in our budgets. We are budgeting similar increases for the coming year in these areas. Thankfully. we had strong reserves. and we used these to cover the shortfalls in the last two years. Our reserves are still within our reserves policy. but we cannot afford to keep drawing on them. Chan8ing Faces Obviously last year, Debbie joined us as Centre Manager in September and has done a tremendous job in her f irst year. As I mentioned Sarah and Sam joined on the fundraising side in July. Vicky Bassett formally took over from Sara as Lead Physio in September and a new experienced physio, Laura Jones joined in November. We are delighted to welcome all of these people and to Say thank you for the ideas and energy they have brought to their new and changing roles. As you are aware after manyyears, ourtreasurer Hilary has decided to step down. Her plan is to move to Yorkshire where her family are from. Hilary has helped to steer us through some difficult times and her insight and her ability to explain complex financial matters in a straightforward way has been invaluable. Thankfully. she has promised to work alongside our new treasurer to ensure a full transition. We are very pleased that one of our members. Ruth Elliott, and her husband Chris have agreed to join the Trustee Board as joint Treasurers. Future Plans Last year we made a number of behind the scenes changes to the centre which have laid the groundwork for the year ahead. We will be placing even more emphasis on promoting ourselves in the local area such as recent collaboration with the Row Barge pub next door. the recent DJ night hosted by Revology and next yearfs raft race. So often we speak to local people who have never heard of the Samson Centre. Increasin8 our profile will make us more attractive to volunteers and increase our revenue. As I mentioned last year. we are planning a new oxygen chamber which has greater capacity and will provide access for motorised wheelchair users. This is a much larger project than we initially thought, and we now have greater clarity on what is needed. At the start ofthi5 year, in conjunction with the Guilford Waterside Centre we bought and installed a new hoist to give disabled access to kayak on the river outside. Next summer we can look forward to havin8 more outdoor kayak events and we are currently working through the procedures that will make this safe as well as fun for everyone. We are aware that the centre is in need of a facelift and we are in discussions With the GWC about redecorating and upgrading the floor in the main hall. We have also applied for funding to air- condition the hall which will make it more usable in hot weather. We have also applied for funding for these improvements. Finally, we are planning more afternoon activities which will make better use of our resources. We understand that mornings are a better time for some people with MS but by doing this we can offer more services to a wider range of people and reduce waiting lists for one-to-one gym and physio sessions.
Samson Centre for MS (Registered Charity No.11578271 Trustees. report and financial statements 31 August 2024 Chairman's Report (continued) Conclusion Thank you to all of our Staff, volunteers, members and those who have given so much over the last year. It is your enthusiasm, support, hard work, generosity and kindness that has meant we offer a warm welcome, continue to provide all of our core services and keep smiling. Doing what you do for the Samson Centre makes a real difference to the everyday lives of our members. Thank you. Gavin Crocker- Chair of Trustees io
Samson Centre for M5 (Registered Charity No.11578271 Trustees, report and financial statements 31 August 2024 Independent Examinerfs report to the Trustees of the Samson Centre for MS I report to the charity trustees on my examination of the financial statementof Samson Centre for MS {the charity) for the year ended 31 August 2024 which are set out on pages 12 to 24. Responsibilities and basis of report As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Art 2011 ('the ACV). I report in respect of my examination of the charitWs accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission undersection 145151{bl of the Att. Your attention is drawn to the fact that the charity has prepared the accounts Ifinancial statements) in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 in preference to the Accounting and Reporting Charities.. Statement of Recommended Practice issued on l April 2005 which is referred to in the extant regulations but has Since been withdrawn. We understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice. Independent examinerf5 Statement Since the charity's gross income exceeded £250,OLNJ. I confirm that l am qualified to undertake the examination because l am a member of the Association of Chartered Certified Accountants. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act: or 2. the financial statements do not accord with those records: or 3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view, which is not a matter considered as part of an independent examination 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 accounts to be reached. 15th March 2025 Michelle H Matthews FCCA MHM Accounting Solutions 13 Mapledrakes Close Ewhurst Surrey, GU6 7QR Date li
Samson Centre for MS IRegistered Charity No.11578271 Tru5tees' report and financial statements 31 August 2024 Statement of financial artiVFties For the year ended 31 August 2024 Unrestricted Restrlcted Funds Funds 2024 2024 Totalunrestricted Restritted Funds Funds Funds 2024 2023 2023 Total Funds 2023 Notes Income and endowments from: Donations Other trading activities Investments 297,943 9.587 6.751 29,305 327,248 9,587 6,751 315,104 2,713 4.818 66,030 381.134 2,713 4,818 Total income 314.281 29.305 343.586 322.635 66,030 388.665 Expenditure on: Raising funds: Donations Other trading activities 31.428 4.926 31,430 4.926 29.088 4,327 29,091 4,327 36.354 36.356 33,415 33,418 Charitable 3ctivities: Physical Therapv Oxygen Therapy 239,569 75.888 38.051 728 277.620 76.616 251.605 66,393 17,414 3,228 269,019 69,621 315.457 38,779 354.236 317,998 20,642 338,640 Total expenditure 351.811 38.781 390,592 351,413 20,645 372,058 Net lexpenditurellincome {37.5301 {9,4761 147.006} 128.778} 45,385 16,607 Transfers between funds 13 Net movement in funds (37.5301 19.476) (47.006) 128.7781 45.385 16.607 Reconciliation of funds Total funds brought forward 226,697 76,318 303,015 255,475 30,933 286.408 Total fund5 carried forward 189.167 66.842 256.CM)9 226.697 76,318 303,015 12
samson Centre for M5 (Registered Charity No.11578271 Trustees, report and financial statemeJ)ts 31 August 2024 Balance Sheet As at 31 August 2024 Unrestricted Restricted Funds Funds 2024 2024 Totalunrestrirted Restricted Funds Funds Funds 2024 2023 2023 Total Funds 20Z3 Note5 Fixed assets Tangible a55ets io 6.854 60.171 67.025 9,454 73.455 82,909 Total fixed assets 6.854 60,171 67.025 9,454 73,455 82,909 Current assets: Debtors Cash at bank and in hand li 16.043 183.436 16.043 190.107 26.477 200.560 26,477 203,423 6.671 2.863 Total current assets 199.479 6.671 206.150 227,037 2.863 229,900 Liabilities: Creditors: amounts falling due within one year 12 {17,1661 {17,166} (9,794) {9,7941 Net current assets 182.313 6,671 188,984 217,243 2.863 220,106 Total a55ets less current liabllltles 189,167 66.842 256.009 226,697 76.318 303.015 Total net assets 189,167 66.842 256,009 226,697 76,318 303.015 The funds of the charity: Unrestricted Restricted 189.167 189,167 66,842 226,697 226,697 76,318 66,842 76,318 Total charity fund5 13 189.167 66.842 256.(K19 226,697 76,318 303,015 Notes on pages 15 to 24 form part of the financial statements. l? A/6LS Hilary Birkinshaw ACMA Treasurer On behalf of the Trustees Date 13
Sam50n Centre for MS (Registered Charity No.11578271 Trustees. report and financ¥al 5tatement5 31 August 2024 Statement of cash flows Year ended 31 August 2024 2024 2023 Notes Cash flows from operating activities Net cash {utilisedl/provided by operating activities 14 {6.1161 48.437 Cash flows from investing activitles Purchase of property, plant and equipment (7,200} 168,5921 Net cash utllised by inve5tFng activities 17,2001 {68,592} Cash flow from financing artivities Repayment of existing loans Net cash utilised by financing artivities Change in cash and cash equivalents in the year 113,3161 120.1551 Cash and cash equivalents at the beginning of the year 203,423 223,578 Cash and cash equivalents at the end of the year 190.107 203,423 14
Samson cent for MS Illegistered Charity No.11578271 Tru5tee5' report and financial statements 31 August 2024 Notes to the financial statements Accountin8 policies: a) Basis of Accounting The financial statements have been prepared in accordance with the relevant version of the Statement of Recommended Practice150RPI applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102). the Charities Act 2011 and UK Generally Accepted Accounting Practice. The charity constitutes a public benefit entity as defined by FRS 102. The financial statement5 have been prepared to give a 'true and fairf view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fairf view. This departure has involved following the relevant version of the Statement of Recommended Rractice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 ratherthan the Accounting and Reporting by Charities.. Statement of Recommended Practice effective from l April 2(X)5 which has since been withdrawn. The Trustee5 consider there are no material uncertainties about the charity's ability to continue as a going concern. the accounts present a true and fair view, and no changes have been made to the accounting policies stated in this note. No changes to accounting estimates or material prior year errors have been identified in the reporting period. bl Recognition of income Income is recognised in the Statement of Financial Activities when The charity becomes entitled to the resources It is more likely than not that the charity will receive the resources The monetary value can be measured with sufficient reliability Grants and donations are only included when the general recognition criteria are met. Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. cl Expenditure and liabilities Liability Recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Liabilities are recorded at transaction price. Expenditure recognition Expenditure is accounted for on an accrua15 basis. All expenses including support costs and 80vernance costs are allocated or apportioned to the applicable expenditure headings. More information on this is given in note d) below. dl Allocation of sUPPOrt and 8overnance costs support costs have been allocated between governance and other support costs. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to statutory accounting and legal fees together with an apportionment of overhead and sUPPQrt costs. 15
Samson Centre for MS (Registered Charity No.11578271 Trustees. report and financial statements 31 AugLt5t 2024 Notes to the financial statements Accounting policies: {continued) Governance costs and support costs relating to charitable activities have been apportioned based either on the staff time taken in carrying out these activities or the floorspace allocated to the attivities. el Assets and depreciation These are initially recognised at cost and depreciation is provided at the following annual rates in ordei to write off each asset over its estimated useful life. Plant and machinery Baric Chambers Computer equipment Furniture & fixtures 20% on cost 20% on cost 33% on cost 33% on cost Debtors Debtors are measured at their recoverable amounts. gl Fund Accounting Unrestricted funds comprise those funds which the Trustees are free to use for any purpose in furtherance of the charitable objectives. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or trust deed. Restricted funds are separately identified in the Statement of Financial Activities. h) Goin8 concern We have paid particular attention to the likely effects on the charity of the current economic climate and the trustees remain confident that sufficient funding, and reserves, are in place and that the charity has adequate resources to enable it to continue as a going concern for the foreseeable future. Analysis of income Unrestricted Restricted Funds Funds 2024 2024 Totalunrestrirted Restricted Funds Funds Funds 2024 2023 2023 Total Funds 2023 Donations Member donations Legacies and other Grants for therapies Fundraising activities 180,062 73,005 7.750 37,126 loo 11.000 18,205 180.162 84.005 25.955 37,126 193.324 74,723 9,450 37,607 193,324 86,778 63,425 37,607 12,055 53.975 297,943 29,305 327.248 315,104 66.030 381,134 16
Samson Centre for MS (Registered Charity Mo.11578271 Trustees. report and financial statements 31 August 2024 Notes to the financial statements Analysis of income Icontinuedl Unrestrirted Restrirted Funds Funds 2024 2024 Totalunrestrirted Restrirted Funds Funds Funds 2024 2023 2023 Total Funds 2023 Income from trading activities Fundraising events Lottery Merchandise sale5 7.064 7.064 1,148 1,148 2.523 2,523 1,565 1,565 9,587 9.587 2.713 2.713 Investment income 6,751 6.751 4.818 4,818 Total income 314.281 29,305 343.586 322,635 66.030 388,665 Analysis of expenditure on charitable activities Activities Support & undertaken governance directly costs 2024 2024 Totsl Artlvitles Support & undertaken 8overnance directly costs 2023 2023 Total 2024 2023 Raising funds Donations Other trading activities 27,682 3,989 3,748 937 31,430 4,926 25.844 3,490 3,247 837 29,091 4.327 31,671 4.685 36,356 29.334 4,084 33.418 Charitable activities Physical Therapy Oxygen Therapy 221,410 16.677 56,210 59.939 277,620 76,616 220,008 16.129 49,011 53.492 269,019 69.621 238.087 116,149 354.236 236,137 102.503 338,640 Total expenditure 269,758 120.834 390,592 265,471 106,587 372,058 17
Samson Centre for MS (Registered Charity No.11578271 Trustees. report and financial statements 31 AugLtst 2024 Notes to the financial statements Analysis of governance and support costs Governance and support costs are allocated to the charitVs activities as follows-. Raising Funds: Donations 2024 Raising Funds: Trading 2024 Physical Therapy Oxygen Total Therapy allocated 2024 2024 2024 Salaries and benefits Building running costs Operational costs Governance activities 2.033 938 318 460 24.394 22,477 3,814 5.525 33,862 13,111 5.295 7,670 60,289 37,463 9.427 13.655 937 Total 3,749 937 56,210 59,938 120,834 Raising Funds Donations: 2023 Raising Funds: Trading 2023 Physical Therapy Oxygen Total Therapy allocated 2023 2023 2023 Salaries and benefits Building running costs Operational costs Governance activities 1.639 836 286 485 19,664 20,086 3,436 5.825 28,400 11,717 4,963 8.413 49.703 33,476 8,685 14,723 837 Total 3,246 837 49,011 53,493 106,587 The breakdown of support costs and how these were allocated between governance and other support costs is as follows.. Governance related Other Total Governance support allocated related COSts 2024 Other Total support allocated costs 2023 2024 2024 2023 2023 Salaries and benefits Building running costs Operational costs Governance activitie5 12,197 7,579 1.908 2,763 48,092 29,884 7,519 10.892 60,289 37,463 9.427 13,655 9.832 6.622 1.718 2,912 39,871 26,854 6.967 11.811 49,703 33,476 8,685 14,723 Total 24.447 96.387 120.834 21,084 85.503 106,587 Building running costs are allocated based on the floorspace allocated to each activity. All other costs are allocated based on an analys15 of the time spent on each of these activitie5. All allocated governance and support costs are met from unrestricted funds. 18
5am50n Centre for MS IRegistered Charity No.11578271 Trustees. report Bnd financial Statements 31 August 2024 Notes to the financial statements Staff costs 2024 2023 Wa8e5 and salaries social security costs Pension Costs 216.024 15.215 5,726 221,944 11.539 5.293 236,965 238.776 No employees 12023.. nil) receÈved employee benefits for the reporting period of more than £60.000. The total employee salary & benefits, including National Insurance and pension contributions received bythe key management personnel in the reporting period was £40,65512023: £32,773). The number of employees during the year IFTES) was: 2024 2023 Therapists Support staff Trustees, remuneration There was no trustee remuneration or other benefits for the year ended 31 August 202412023.. £nill. Trustees. expenses of £52 were reimbursed during the reporting period12023: £nil). Independent examtners fees Fees of £180 were paid to the independent examiner12023: £1801. 19
Sam50n Centre for MS IRegi5tered Charity No.11578271 Trustees. report and financtal statements 31 August 2024 Notes to the financial statements Related partieg transactions A payment Is made to Guildford Waterside Centre each year in respett of the Sam50n Centre for MS'S share of the running cost of the shared facility. Tot31 payments during the period were £34,99812023'. £32,955). In additions, donations were also received during the year from Guildford Waterside Centre totalling £nil12023= £5.0551 At the year end £2,75012023.. £2.604) is included within debtors and £nil12023'. £ nil) is included within creditors in relation to Guildford Waterside Centre. Taxation Samson Centre for MS is considered to pass the tests set out in Paragraph I Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable trust for UK income tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gain5 received within categories covered by Part 10 IncomeTax Art 21XJ7 or Section 256 ofthe Taxation of Chargeable Gain5 Act 1992 to the extent that such income or gains are applied exclusively to charitable purposes. 10. Tangible Fixed Assets Fixtures, fittings & equipvnent Total Cost At I September 2023 Additions 200.865 7,200 200.865 7,200 At 31 August 2024 208,065 208,065 Depreciation At I September 2023 Charge for year 117.956 23.084 117.956 23,084 At 31 August 2024 141,040 141,040 At I September 2023 82.909 82.909 At 31 August 2024 67.025 67.025 £6,8S4 12023: £9,454) of the Net Book Value of Tangible Fixed Assets forms part of general unrestricted funds, the remaining Net Book Value is made up of restricted funds. 20
Som50n Centre for MS IRegi5tered Charity No.11578271 Trustees. report and financial statements 31 August 2024 Notes to the financial statements 11. Debtors Total Funds 2024 Total Funds 2023 Prepayments 16,043 26,477 16,043 26,477 All debtors of £16,043 {2023.' £26,477) form part of unrestritted funds. 12. Credltors: Amounts falling due withln one year. Total Funds 2024 Total Funds 2023 Trade creditors Social security and other taxes Other creditors Accruals and deferred income 1,926 2.918 760 11,562 3,970 3.497 675 1,652 17.166 9,794 All creditors of £17.16612023: £9,794) form part of general unrestrirted funds. 21
Samson Centre for MS IRe8iStered Charity No.11578271 Trustees, report and financial statements 31 August 2024 Notes to the financial statements 13. Movement in funds- Current year Funds balances brought forward Funds balances carried forward Income Expenditure Transfers Restricted funds: Extension Fund The Movement Programme The Connections Programme Gym refurbishment 8,062 12,748 2.450 53.058 (6961 {19,787} 16.4901 {11.8081 7.366 14,166 4,060 41.250 21,205 8.100 76,318 29.305 {38,781) 66.842 Unrestrlrted funds: General funds Designated funds 176.697 50,Crf)O 314,281 {351,8111 139.167 50,000 226,697 314.281 1351.811) 189,167 Total funds 303,015 343.586 (390,5921 256,009 Movement in lunds- Prior year Funds balances brought forward Funds balances Carried forward IncomeExpenditure Transfers Re5trtrted funds: Extension Fund The Movement Programme The Connections Programme Gym refurbishment 11.247 19,686 (3.1851 16,9381 14.550) 15.972) 8.062 12,748 2,450 53,058 7,000 59.030 30.933 66.030 120.64SI 76,318 Unrestricted funds: General funds Designated funds 205,475 50,000 322.635 {351,413} 176,697 50,000 255,475 322.635 1351,4131 226,697 Total funds 286.408 388.665 (372.0581 303,015 22
Samson Centre for MS (Registered Charity No.11578271 Trustees, report and financial Statements 31 August 2024 Notes to the financial statements 13. Movement in funds- Prior year (continued) Extenslon Fund: The Extension Fund sUPPOrts the extension to the building that the Samson Centre for MS operates from, to provide addition31 0gen therapy capacity and further therapy, meeting and administration Space. Movement programme: The Movement Programme directly supports the cost of physiotherapists and equipment for the gvm. Connections programme: The Connections Programme supports projects to improve and maintain the emotional well- being of members and their carers. Gym refurbishment: Programme to purchase and install new 8ym equipment. maximise the use ofthe space available and select equipment that deals specifically with needs of those living with MS in mind. Designated Funds: Funds have been designated to support the acquisition and installation of a new wheelchair accessible oxygen chamber. This will allow members who are unable to transfer out of their wheelchairs or whose wheelchairs are too large to fit into the current chambers to benefit from this seryice. 23
samson Centre for MS IRegistered Charity No.11578271 TfUStees' report and financial statements 31 August 2024 14. Reconciliation of net income to net cash flow from operating activitie5 2024 2023 Net Ideficit)/income for the year {47,006) 16,607 Adjustment for Depreciation charges Decrease in debtors Increase in creditors 23.084 10.434 7.372 19.553 10.544 1.733 Net cash lutilised) / provided by operating activities 16.1161 48,437 24