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.

sarn￿n 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 0￿gen 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