samson tre Samson Centre for MS Charity No: 1157827 Trustees. Report and Financial Statements For the year ended 31 August 2025
Samson Centre for MS IRegistered Charity No.11578271 Trustee< report and financia5 statements 31 August 2025 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 IRegistered Charity No.11578271 Trustee report and financial statements 31 August 2025 Trustees, Report Report of the Trustees for the year ended 31 August 2025: The trustees are pleased to presentthe annual report and financial statements of the Samson Centre for MS for the financial year ended 31 August 2025. The financial statements have been prepared in accordance with accounting policies set out in the notes to the accounts and comply with the charitys governing document, the Charitie5 Act 2011 and the relevant version of the Statement of Recommended Practi ISORP) applicable to tharities prÈparing their accounts in accordance with the Financial Reportingstandard applicable in the UK and Republic of Ireland (FRS 102). Objectives and artivities 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 Sclerosis for the public benefit. in particular but not exclusivelythrough= the establishment and operation of a therapy centre providing therapies including physiotherapy and oxygen treatment the provision of advice to sufferers. persons caring for or nursing person5 suffering from MS advancin8 public education in Multiple Scleros15 The charity continLEes to provide physiotherapy, exercise, oxygen therapy and advice for those living with MS in Surrey. South London. North H3mpshire and surrounding areas to help relieve and minimise their symptoms. There is 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 physiotherapists, fttness instructors and other health professiona15. The charity hosis social events and talks and lend5 equipment to members, where possible during times when the centre is closed. The Samson Centre for MS is open to anyone living with M5 in Guildford and the surrounding areas. We aim to create an atmosphere of friendship. respect, 2nd care for each other. We aim to treat everyone equally, regardless of their age, disability, gender rea55ignment, marriage or civil partnershipi pregnancyor maternity, race, religion orbelief. sex orsexual orientation. All people living with MS either directly or indirertly can benefit from much-needed therapie5 and information in an environment where they are able to talk to others with similar problems. Achievements and performance: A review of the activities for the year is included in the Chairman's Report on page 8. Financial rek':-"-"' Total Income for the year was £460,11512024: £343,5861- £403,73412024: £314,281) unrestricted aiid £Jo,J81 jLVL4- LL),JvJI ièstricted. gestricted funds received in this period were £19,50012024- £8,100) to the Connections Programme. supporting the mental health and overall wellbeing of our members and carers, £31,881 (2024: £21.205) to the Movement Programme. providing general support to the cost of physiotherapists and equipment and £5,000 (2024: £nil) towards the infrastructure fund, supportin8 the upgrade of the ntre.5 facilities.
Sarnson Centre for MS [Registed Charity No.11578271 Trustees. port and financial statements 31 August 2025 Trustees. Report (continued) Report of the Trustees for the year ended 31 August 2025: 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 £203,20612024- £180,162) cover around 43%12024: 45%) of the annual expenditure. That members continue to support the Centre in this way when the economic climate remains challenging, the Tiustees believe to be recognition of the impatt and importance of its services. Approximately 43% of the member donation5 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 wtth limited additional cost. Overall income in the year, including member donations. was £460.115 {2024: £343.586). The main drivers of this income increase were firstly from successful applications to trusts and grant making bodies raising £110.123 (2024= £25.9551 and also from the programme of events arranged by the Centre raising £52.557 (2024: £7,063). The change in fundraising strategy, initiated in the last quarter of the prior financial year. to put additional focus and resource into these two areas giving good results. The incomefrom other activities shows a decreaseyearon year, £56.47512024- £89,763). This comes from a wide variety of events and attivtties our supporters take on. and it must be noted the reduction is exacerbated by the fact that last ¥ear we had £19k income from just one members epic challenge. Gift Aid on donations in the year was similar to last year£16,573 (2024= £17,083). We must finally, as always, thank past members and their families for remembering us in their wills- £22,457 (2024= £23.560). This is always a gratefully received addition to our incorne though tinged with sadne5S at the10ss that come5 With it. The main expenditure continues to be the salaries of the physiotherap5Sts and Eym staff who deliver the variety of therapies to members £199.579 {2024: £179,931).We continue to pay our physio staff in line with NHS s31aries and match the government agreed pay increases. Additional increases result from difference5 in the mix of hour5 and staff gradings that have occurred Vlhen we have had staff changes duringtheye3r.The salaries of the support Staff that ensurethe smooth running of the Centre increased to £66.91412024.. £60,288) driven by an increase in hours required to support the Scale and range of activities the centre undertakes. Fundraising costs are notably increased from last year£64,148 {2024.. £31.671). The successful change in fundraising strategy to focus on applications to trusts and grant making bodies, and events has resulted in additional costs in two areas. Firstly. the costs of running larger scale events Ic.£20k) and secondly additional salary costs (c.E12k) The running costs forthe Centre. includingthe contribution of the Samson Centreforms tothe overall running costs of the shared facility (The Guildford Waterside Centre, GWC}, have increased this year £42,34012024: £37,463} reflecting increases in utility and insurance costs. plus some investment in the redecoration and upgrade of internal areas. Administration costs also show an increase £32,629 12024: £22.806). Half of this increase was the c05t for the first participants in our wellness initiative, but this was fully funded by grant income. The other half was a result of investment in our new CRM, HR and IT systems which will result in fundraising uplift in future years, and better support for our staff. Total year on year expenditure has increased to £474.481 (2024: £390,592) the main drivers being the increase in fundraising costs. and salary costs {5alary costs account for around 60% of overall costs). 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.
Samson cent for MS (Registered Charity No.11578271 Tr[l5tee report and financial statements 31 August 2025 Trustees, Report (continued) Report of the Trustees for the year ended 31 August 2025: Net position for the year is a deficit of £14,366 (2024- deficit of £47,006). Operational attivities (including relevant restricted funds (The Movement Programme and The Connections Pro8rammel account for a net deficit of £7.559 {2024= £34.502). The Gym Refurbishment accounts for a net deficit of £11.807 12024- deficit of £11,808), whilst the project is fully completed the assets are being depreciated overfive year5. The Infrastrutture Fund accounts for a surplus of £5,00012024: £nil). Total funds at the end of the period have decreased to £241.643 {2024." £256.0091. General unrestricted funds comprise £183,179 (2024: £189,167) of this total and Restritted fLJnds £58,464 12024- £66,842). Planning and fundraising for the development and extension of the oxygen service continues. Our reserves remain within our policy range so the Trustees have agreed that £50,000 of unrestricted funds will remain designated toward5 this. Risk Management. The trustees have a dutyto identify and review the risks to which the chartty is exposed and io 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. ReseNe5 Policy: It is the Trustees. intention and responsibilitytoensurethatthe Samson Centrefor MS operates Within its means and have agreed that it is the policy of the Samson Centre to hold 3-6 months operational expenditure in reserves. The reserves policy 5eek5 to maintain a level of reserve5 that ensures uninterrupted operational spending and provides time to adjust to a change in financial circumstances. Thi5 takes into account past operational and financial trends, experted income and expenditure needs, future activity plans. a review of the risks facing the charity and any contingency required. Based on the expenditure for the financial year to 31.08.25 and taking a prudent approach 3-6 months operational expenditure is between £130k and £240k. Free reserves at the date of this report are £183,179 {2024: £189,167) 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 Period5". A review of the plans forfuture periods 15 included in the Chair of Trustees, Report on pages 8 to 11.
Samson Centre for MS IRe8¥Stered Charity No.11578271 Trustee report and financial statements 31 August 2025 Trustees, Report (continued) Report of the Trustees for the year ended 31 August 2025: 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 Gavin Crocker (Chair) Dave Kitching (Vice-chairl Hilary Birkinshaw (Treasurer) Liz Darke Duncan Howe Ruth Elliott (Treasurer) Chris Elliott Diane Troman John Hambly Tim Lodge Treasurer until 31 August 25 appointed 13 January 25, Treasurer from I" September 25 appointed 13" January 25 appointed I" April 25 resigned 31" August 25 resigned 31" AuEUSt 25 Day to day management of the charity is delegated to the Centre Manager. During the financial year ended 31" August 2025 and as at the date of thi5 report period the Centre Manager was Debbie Boulter. Strurture. governance and management: 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 (Registered Charity No.11578271 Trustees. report and financial statement5 31 August 2025 Trustees, Report (continued) Report of the Trustee5 for the year ended 31 August 2025: Organèsation: The trustees are responsible for ensuring the chartty is managed in accordance with the trust deed and its charitable purposes. The Trustees meet approximately four times per year to review the progress and performance 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 their Terms 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 Mana8er as comprisin8 the key management personnel of the charity. Personnel remuneration is reviewed annually and benchmarked against industry standards to ensure that the remuneration set is fair and notout of line with that generally paid for similar roles. Related parties: Guildford Waterside Centie IGWC}, a charitable company, is a related party. During the financial period ended 31" August 2025 John Hambly and Dave Kitching were both Trustees of the Samson Centre for MS and Trustees of the GWC. JohT7 Hambly has since resigned as a Trustee of GWC and Samson Centre for MS. As at the date of this report he has been replaced on the GWC Board of Trustee5 by Chris Elliott. who now is a Trustee of both or8anisation5. Transactions between the two parties are detailed in note 8. Hila Onb Birki shaw ACMA of the Trustees Date
Samson cent for MS (Regtstered Charity No.11578271 TrnStee report and financial statements 31 AuBUSt 2025 Statement of Trustees. responsibilities Fn respect of the Tru5tees' 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 trustees have elected to prepare the financial statements in accordance with FRS 102 The Financial Reporting Stondord applicable in the UK and Republic of Irelond. The financial statements are required by law to give a true and fair view of the state of affairs of the charity and of the exces5 of income over expenditure ft)rthat period. In preparing these financial statements. generally accepted accounting practice entails that the trustee5: select suitable accounting policies and then apply them consistentlyi 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; st3te whether the financial statements comply with the trust deed, subject to any material departures disclosed and explained in the financial statements- and prepare the financial statements on the going concern basi5 unless it is inappropriate to presume that the charity will continue in business. The trustees are required to art in accordance with thetrust deed of the charty. 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 stateTnents 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.
Samson Centre for MS (Registered Charity No.1157827) Trustees, report and financial 5tatement5 31 August 2025 Chair of Trustees. Report A Year of Change This year has seen some significant changes at the Samson Centre in our people, and our finances which I will come to later. l am sorry to annoLJnce that our founder John Hambly OBE has decided to step down as trustee of the Samson Centre after nearly 25 years of devotion. samson was John's brainchild and without him there would be no Samson Centre. It was not Just the original idea, it has been the dedication, drive and passion that John has given, that moved the charity from meets-ng at Shalford Village Hall to these purpose built facilities which opened in 2005. At that stage John could have sat back wf(h pride at his achievement but instead he was again behind the fundraising and construction of the BradburyAnnex. John is not just the ideas man he has an uncanny ability to persuade people to buy into the cause both financially and to give time for this amazing charity. Through John's inspiration he has assembled dedicated team of volunteers and professionals. No one has been running and fundraising for the charity more than his wife Marion who ha5 selflessly and with unstinting good humour always been doing anything she can for the centre. She was13st seen swapping a collection bucket to one with a cloth and water to clearl the windows. John still leads from the front, and although less able to achieve physical tasks, seems to always manaEe to pull in funds or sUPPOrt, whether through his rugby mates, or a stranger he was chatknng with on the train who runs a charitable foundation. He never stops and I hope he never will. Although with a heavy heart he is stepping down as a trustee he will always be the father of the Samson Centre. I thought I was the only trustee who would have a quiet word with John when I needed advice but I have just discovered that we have all been doing it for years. I don't know why I wa5 surprised but ho has never let on that he has always been the support for the trustees. I hope that this deep love and friendship wrth us all and the charity will continue and in recognition of his amazing contribution we would like to ask him, with the consent of our members, to be The Lifetime President of the Sam50n Centre. Other Changing Face5 In a charity the primary function of a trustee is strategic and this involves making sure we have the necessary skills to make informed decisions on behalf of the charity. Part of this is succession planning. Last year we knew that Hilary Birkinshaw wanted to step down as treasurer. We are delighted to welcome Ruth Elliott as a new Trustee. This is actually a welcome back. as Ruth was a trustee before moving to Switzerland in 2012. Ruth has many years, general business experience working with her husband, Chris, in their consultancy business. Hilary Birkinshaw has now handed over the role of Treasurer to Ruth Elliott. This transition is now complete. and she became Treasurer on I September. l am pleased to say that Hilary will continue to support us as a trustee, and we thank her for her many years of hard work as Treasurer. l am also pleased to welcome Ruth's husband Dr Chris Elliott who joins Us as 3 Trustee. Chris is an engineer who retrdined as a barrister. Chris and Ruth's business was advising on risk management in the engineering sector. Chris, role as a trustee draw5 on this, assisting on the finance side and advising on the Charity's compliance with health and safety, and other statutory obligations. Last year was a busy year for trus(ee recruitment and l am delighted that Diane Troman joined us in January. Di has many years, HR experience and has worked in both private and public sertor organisations, managing teams both globally and in the UK. She advises us on HR and people related issues and has worked with Chris to revise all of our policies and procedures. Fin211y, l am pleased to welcome Charlotte Hill who agreed to become a trustee in September. Charlotte has been a member of the centre for a number of years and was an officer in the Metropolitan Police for 25 years before retirirkg in December 2024. She was a governor of a local school and has been volunteering at the centre on an increasing range of activities. All of ourtrustees come from different background5 and our difference makes us stronger as a group. In a small charity thi5 is vital as is the
Samson Centre for MS IRegri5tered Charity No.1157827} Trustees. report and financral statements 31 August 2025 collective willingness to help out on the day to day tasks that are necessary in a small organisation. Charlotte has embraced this with open arms. Vicky Bassett. our Lead Physio. left us in September after eight years at The Samson Centre. We are pleased to announce that Laura Jone5 will be taking over as Lead Physio from November. having joined us last year. Sarah Moore has joined us as a Rehab Assistant. and Judy Reynold5 has joined the admin team. We also welcome Martin Ager who will join us at the end of the month. He will take overthe daily and weekly equipment checks and the servicing needed to keep all of The Centre's equipment functioning safely. He will also be working on our oxygen provision. which we hope will improve the reliability of our chambers. Martin will 3150 art in a general building maintenance capacity throughout the Waterside Centre. Finances I mentioned that one of the functrons of trustees is strategic which includes beinE responsible for the monies the charity is spending and generating. Last year, I reported that we needed to generate £450k to cover our costs. against a backdrop of a deficit of £47k and income of £344k. l am pleased to report that we raised £460k this year, although we do still have a small deficit of £14k. This represents an incre3se in revenue of £116k, or 34%. 1 recognise that £14k is still a deficit, but it was a herculean effort to move as far as we have. l am conlident that next yearwe will achieve a surplus. allowing us to ieplenish our reserves and strengthen our resilience. The reason for this small deficit largely revolves around staff and event costs, which were higher than predicted, rather than a shortfall in income. Staff costs are a significant percentage of our budget and remain our largest expense. Last year was the first in some time that we staged a number of large events, and these cost more to run than we had budgeted for. It was a lesson we have taken on board. At the time, we hoped that spendinE this money would yield a strong return. These events were excellent profile raiser5, but sadly the direct and immediate income generated was not as high as we had hoped. Next year. we plan to run a further series of events with much greater awareness of costs. With a small adjustment in our approach, we believe we can generate more money and raise greater dwarene55 of the charitywithout compromising on quality. In short. we are learning from this year's experience to make next year's events more effective. It must be stressed that Sam, our Events Manager, worked tirelessly, and her energy and enthusiasm made these events successful and helped put the charity on the map. This year, we are budgeting costs of around £540k. Last year there was some nervousness about our ability to generate £450k, but I was confident that the foundations we had laid in 2023124 were sufficient to achieve it. Throughout 2024/25 we have continued to build our revenue-raising capability. Once again, it IS Vltal to thank our members, donors and volunteers who have generated money and given their time for the charity - whether through direct donatrons. or8anising events, sponsorship, or volunteerin8. Every year, these contributrons keep The Centre going. We are deeply thankful for them and do not take thcm for granted. Behind the Scenes: Changes to Make Us More Efficient Ourincrea5e in revenuethis yearwas also duetothe continued support of members through increased membership and oxygen donations, Sarah's grant applications, and Sam's events. l am pleased to report that our fundraising team has been further strengthened by our Centre Manager Debbie Boulter, who is now working on community fundraising one day per week. Debbie has a proven track record in community fundraising from her time at Cherry Trees.
Samson Centre for MS IRegittered Charity No.11578271 Trustees. pOrt ond financial statements 31 August 2025 Many of the changes we made this year were behind the scenes, aimed at managingThe Centre more efficiently. We have introduced a new CRM system from Donorfy. which will allow us to recognise and stay in touch with those who have supported us, ensurinE we do not miss out on future opportunities. It will also streamline our communication with members. enable us to manage external events. and improve our Gift Aid application process. We have also implemented a new HR system and a new appraisal system. We believe that our staff (and volunteers) are on the frontline of our care for members. so their well-being is a priority- These initiatives should support them and in turn. our members. We also introduced ten new. more cost-effective card machines that can take payments in areas without mobile orWi-Fi reception. This will improve and increase ourtakings at street collections and external events where people rarely carry cash. These machines will be linked to the Donorfy system and the new website. which will go l¥ve before Christmas. The website will a150 facilitate a greater presence across social media. Obvious Changes There has also been a total transformation within The Centre. with the lounge area completelv redecorated and fitted with new ftooring and furniture. This has been a tremendous collaboration between all of the clubs and volunteers that use the Guildford Waterside Centre. The corridor to the Bradbury Annexe has also been redecorated, as have the meeting room and treatment rooms, thanks to the support of Alliance and their CSR programme. Last year saw the introduction of a groundbreaking and experimental wellness programme, spearheaded by Tim Lodge with funding from the William de Laszlo Foundation and supported by the Levitas Clinic. This programme combines cutting-edge medical interventions Ilargely diet-based) through the Levitas Clinic with a coaching programme led by Tim. The first intake of ten people was in July and a further five places started in November. There have been significant improvements in the physical and mental well-being of all participants - they look good. feel good. and have hope for the future. Next Year The other function of trustees is to look forward, ensuring that we continue to thrive and if possible, develop our charitable activities. This is dependent on raising money. l am pleased to report that we have been nominated a5 Squire's Garden Centre in Milford's Charity of the Year and as the Captain's Charity at Guildford Golf Club for 2026. We are also very much looking forward to the British Airways pantomime, which will be staged by their cabin crew to raise funds forthe charity. We will continue our existing activities and services, a5 well as develop new ones to suit our broadening membership - such as mindfulness sessions. art classes and a choir. I would also like us to provide more support for those newly diagnosed with MS, a5 work commitments often make it difficult for them to access our current provision. We are discussing how best to bring this about. All ideas for other attivities are welcome - please let us know. Gavin Crocker- Chair of Trustees io
Samson Centre for MS (Registered Charity No.11578271 Trustees. iewjrt and financial statements 31 August 2025 Independent Examinerfs report to the Trustees of the Samson Centre for MS I report to the charitytru5tees on my examination of the financial statement of Samson Centre for MS (the charity) for the year ended 31 August 2025 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 Act 2011 ('the ACVI. I report in respect of my examination of the chariVs 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 under section 145151{b} of the Act. Your attention is drawn to the fatt that the charity has prepared the accounts Ifinancial statements) in accordance with Accounting and Reporting by Charities: Statement of Recommended PraaiiE applicable to charities preparing their accounts in accord3nce with the Finahcial Reporting Stand'ard applicable in the U K and Republic of Ireland IFRS1021 in preference to the AccountinE 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 forthe accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice. Independent examinerfs 5tatemerrt Since the charity's Eross income exceeded £250.000, I confirm that l am qualified to undertake the examination because l am a member of the Association of Chartered Certified Accountants. I have comploted my examination. I confirm that no matters have cometo 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 the financial statements do not accord with those records,. or 3. the financial statements do not complywith 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 fairvievl which is not a matter considered a5 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 accoLtnts to be reached. 2010412026 Michelle H Matthews FCCA MHM Accounting Solutions 13 Mapledrakes Close Ewhurst Surrey. GU6 7QR Date li 12
Sam50n Centre for MS (Registered Charity No.11578271 Tnjstees, report and financial statements 31 August 2025 Balance Sheet As at 31 August 2025 Unrestritted Restricted Funds Funds 2025 2025 Total Unrestricted Restricted Funds Funds Funds 2025 2024 2024 Total Funds 2024 Notes Fixed assets Tangible assets io 10.275 44,670 54.945 6,854 60.171 67.025 Total fixed assets 10.275 44.670 54,945 6.854 60,171 67,025 Current assets: Debtors Cash at bank and in hand li 41,927 155.324 41.927 169,118 16,043 183,436 13,794 16,043 190,107 6.671 Total current assets 197,251 13,794 211.045 199.479 6,671 206,150 Liabilities: Creditors: amounts falling due within one year 12 {24.347) {24,347) {17.166) 117.1661 Net current assets 172.904 13.794 186,698 182,313 6,671 188,984 Total assets less current liabilities 183.179 58,464 241,643 189.167 66.842 256,009 Total net assets 183,179 58.464 241.643 189.167 66.842 256,009 The funds of the charity: Unrestricted Restricted 183,179 183.179 58.464 189.167 58.464 189.167 66,842 66,842 Total charity funds 13 183,179 58.464 241.643 189,167 66,842 256,009 Notes on pages 15 to 24 form part of the financial statements. Hilary Birkins Treasurer On behalf of the Trustees ACMA Date 13
Samson Centre for MS (Registered Charity No.11578271 Trustees, report and financial statements 31 August 2025 Statement of cash flows Year ended 31 August 2025 2025 2024 Notes Cash ftows from operating activities Net cash lutilisedl/provided by operating activities 14 {10.761) 16,1161 Cash flows from investing attivitie5 Purchase of property, plant and equipment (10.228) {7,200) Net cash utillsed by investing activities 110,2281 (7.200) Cash flow from financing artivities Repayment of existing loan5 Net cash utilised by fjnancing artivities Change in cash and cash equivalents in the year 120,989) (13,316) Cash and cash equivalents at the beeinning of the year 190,107 203,423 Cash and cash equivalents at the end of the year 169,118 190,107 14
Samson Centre for MS (Restered Charity No.11578271 Trustees. report and financial statements 31 August 2025 Notes to the financial statements Accounting policies: al Basis of Accounting The financial statements have been prepared in accordance with 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 102). the Charitie5 Act 2011 and UK Generally Accepted Accounting Practice. The charity constitutes a public benefit entity as defined by FRS 102. The financial statements 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 Practice 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 Accountingand Reporting by Charities: Statement of Reeommended Practice effective from l April 2W5 which has since been withdrawn. The Trustees consider there are no material uncertainties about the chariws 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 FinancTal Activities when The charity become5 entitled to the resources It is more likely than not that the charity will receive the resources The monetaryvalue 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 15 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- Liabilttie5 are recorded at transaction price. Expenditure recognition Expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. More information on this is given in note dl below. dl Allocation of support and governance costs Support costs have been allocated between governance and other support Costs. Governance costs comprise all costs involving the public accountabtlity of the ch3rty and its compliance with regulatiorE and good practice. These costs include cost5 related to Statutorv accouiiiiiig ¢ina legal fees iogether with an apportionment Of overhead and support Costs. 15
Samson Centre for MS (Registered Charity No.11578271 Trustees, report and financial statements 31 August 2025 Notes to the financial statements Accounting policies.. {continued) Governance costs and support costs relating to charitable activities have been 3PPOrtioned based either on the staff time taken in carrying outthese activities or the floorspace allocated to the activities. el Assets and depreciation These are initially recognised at cost and depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and machinery 20% on cost Baric Chambers 2(WA on cost Computer equipment 33% on cost Furniture & fixtures 33% on cost fl Debtors Debtors are measured at their recoverable amounts. g) 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 restrittions imposed by the donor or trust deed. Restricted funds are separately identified in the Statement of Financial Acttvities. h) Going 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 fundin& 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 Restrirted Funds Funds 2025 2025 Totalunrestricted Restricted Funds Funds Funds 2025 2024 2024 Total Funds 2024 Donations Member donations Legacies and other Grants for therapies Fundraising attivities 203,206 72.050 53,742 14.460 203,206 72.050 110. 123 14.460 180,062 73.005 7.750 37.126 loo 11,000 18,205 180.162 84.005 25,955 37,126 56.381 343,458 56,381 399,839 297,943 29,305 327,248 16
Samson Centre for MS (RegiSted Charity No.1157827} Trustees. report and financial statements 31 August 2025 Notes to the financial statements Analy515 of income (continued) Unrestricted Restricted Funds Funds 2025 2025 Totalunrestricted Restrirted Funds Funds Funds 2025 2024 2024 Total Funds 2024 Income from trading activities Fundraising events Merchandise sales 52,557 701 52.557 701 7,064 2,523 7,064 2.523 53,258 53.258 9.587 9,587 Investment income 7,018 7,018 6,751 6,751 Total income 403,734 56.381 460.115 314.281 29,305 343,586 Analysis of expenditure on charitablÈ activities Activities Support & undertaken governance direttly Costs 2025 2025 Total Acttvities Support & undertaken governance dirertly costs 2024 2024 Total 2025 2024 Raising funds Donations Other trading activities 50.273 13,87S 7,462 1.059 57.735 14,934 27.682 3,989 3,748 937 31,430 4.926 64.148 Charitable activities Physical Therapy Oxygen Therapy 8.521 72.669 31.671 4,685 36,356 252.283 15,417 62.226 71.886 314,509 87.303 221,410 16,677 56,210 59,939 277,620 76,616 267,700 134,112 401,812 238,087 116,149 354,236 Total expendtture 331,848 142,633 474.481 269.758 120,834 390,592 17
Samson Centrè for MS IRegi5tefed Ch3rity No.11578271 Trustee report and financi31 statement5 31 August 2025 Notes to the financial statements Analysis of governance and 5UPPOrt costs Governance and support costs are allocated to the charity's activities a5 follows: Raising Funds: Donations 2025 Raising Funds: Trading 2025 Physical Therapy Oxygen Total Therapy allocated 2025 2025 2025 Salaries and benefits Building running costs Operational costs Governance artivities 3,562 1,058 2,181 661 21,372 25.404 6,481 8,969 41.981 14,819 9,356 5.730 66,915 42,340 18,018 15,360 1.059 Total 7,462 1,059 62,226 71,886 142,633 Raising Fund5 Donations: 2024 Raising Funds- Trading 2024 Physical Therapv Oxygen Therapy Total allocated 2024 2024 2024 Salaries and benefrts Building running cost5 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 Totsl 3,749 937 56,210 59,938 120,834 The breakdown of support costs and how these were allocated between Eovern3nce and other support costs is as follows= Govemance related Other Total Governance support allocated related costs 2025 Other support costs 2024 Total allocated 2025 2025 2024 2024 Salaries and benefits Building running costs Operational costs Governance activities 12,818 8.110 3,451 2,942 54,097 34.230 14,567 12.418 66.915 42.340 18.018 15,360 12,197 7,579 1,908 2,763 48,092 29.884 7,519 10,892 60,289 37.463 9,427 13,655 Total 27.321 115,312 142,633 24,447 96,387 120,834 Building running costs are allocated based on the floorspace allocated to each attiviEy. All other costs are 311oc3ted based on an analysis of the time spent on each of these activities. All allocated 80vernance and support costs are met from unrestricted funds. 18
Samson Centre for MS IRegl5ted Charity No.11578271 Trustee report and financial statements 31 August 2025 Notes to the financial statements Staff costs 2025 2024 Wages and salaries Social security costs Pension Costs 246.086 14,117 5.651 216,024 15,215 5.726 265,854 236.965 No employees {2024: nil) received employee benefits for the reporting period of more than £60,000. The total employee salary & beneftts. including National Insurance and pension contributions received by the key management personnel in the reporting period was £43,85812024." £40,655). The number of employees during the year IFfEsl was: 2025 2024 Therapists Support Staff Trustees. Temuneration There was no trustee remuneration or other benefits for the year ended 31 August 202512024.. £nill. Trustees. expenses of £5,000 were reimbursed during the reporting period {2024= £52). Independent examiners fees Fees of £180 were paid to the independent examiner (2024= £180). 19
Samson Centre for MS IRe8iStered Charity No.11578271 Trustees. report and financial statements 31 Av811St 2025 Notes to the financial statements Related Partie transartions A payment is made to Guildford Waterside Centre each year in rÈspeet of the Samson Centre for MS'S share of the running cost of the shared facility. Total payments during the period were £36,37312024: £34.9981. At the year end £8.606 (2024= £2.7501 is included wtthin debtors and £nil (2024= £ 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 t3x purpose5. Accordingly. the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Part 10 IncomeTax Att 2007 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied exclusively to charitable purposes. 10. TanEible Fixed Assets Fixtures, fittings & equipment Total Cost At I September 2024 Additions 208.065 10,228 208,065 10,228 At 31 August 2025 218.293 218,293 Depreciation At I September 2024 Charge for year 141.040 22.308 141.040 22,308 At 31 August 2025 163,348 163,348 At I September 2024 67,025 67.025 At 31 August 2025 54.945 54.945 £10,275 12024= £6.854) of the Net Book Value of Tangible Fixed Assets forms part of general unrestrirted funds, the remaining Net Book Value 15 made up of restricted funds. 20
Samson Centre for MS (Registered Charity No.11578271 TTUStees' report and financial statements 31 August 2025 Notes to the financial statements 11. Debtors Total Funds 2025 Total Funds 2024 Prepayments & accrued income Other debtors 36,197 5.730 16,043 41,927 16,043 All debtors of £41,927 {2024: £16,043} fomi part of unrestricted funds. 12. Creditors: Amounts fallFng due within one year. Total Funds 2025 Total Funds 2024 Trade creditors Social security and othertaxes Other creclitors Accruals and deferred income 10.025 455 1,141 12,726 1,926 2,918 760 11,562 24.347 17,166 All creditors of £24,347 {2024-. £17.166) form part of general unrestricted funds. 21
5amsoft CÈntre for MS IRegistered Ch&rity No.11578271 Trustee5' report and financial statements 31 August 2025 Notes to the financial statements 13. Movement in funds- Current year Fund5 balances brought forward Funds balances carried forward Income Expenditure Transfers Restricted funds: Extension Fund The Movement Programme The Connections Programme Gym refurbishment Infrastructure Fund 7.366 14,166 4,060 41.250 7,366 8,930 7,725 29,443 5,000 31,881 19,500 137,117} {15.8351 111,8071 Unrestrirted fvnds: General funds Designated funds 66,842 56.381 164.759} 58,464 139.167 50,000 403.734 {409.7221 133,179 50,000 189,167 403,734 1409,722) 183,179 Total funds 256,009 460.115 {474.481) 241,643 Movement in funds- Prior year Funds balances brought forward Funds balances carried forward Income Expenditure Transfer5 Restricted funds: Extension Fund The Movement Programme The Connections Programme Gym refurbishment 8,062 12,748 2.450 53.058 16961 (19.7871 16.490) 111,808} 7,366 14.166 4.060 41,250 21,205 8.100 76.318 29,305 {38.781) 66,842 Unre5trirted funds: General funds Designated funds 176.697 50.000 314,281 (351,811) 139,167 50,000 226.697 314.281 {351,8111 189,167 Total funds 303.015 343.586 (390.592) 256,009 22
Samson Centre for MS (Registered Chèrity No.11578271 Trustees. report and financral statemeats 31 August 2025 Notes to the financial statements 13. Movement in funds- Prior year (continued) Extension Fund: The Extension Fund supports the extension to the building that the Samson Centre for MS operates from, to provide additional oxygen therapy capacity and further therapy, meeting and administration space. Movement programme: The Movement Programme direttly sUPPOrts the cost of physiotherapists and equipment for the gym. 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 gytn equipment. maximise the use of the space available and select equipment that deals specifically with needs of those living wtth MS in mind. Infrastructure Fund: Programme of investment to update and upgrade the facilities of the centre, bringing them in Sine with current needs. Designated Funds: Funds have been designated to support the development and extension of our Oxygen Therapy service. 23
samson Centre for MS (Registered Charity No.11578271 Trusteeg port and financial Statements 31 August 2025 14. Reconciliation of net income to net cash flow from operating artivities 2025 2024 Net (deficit}/income for the year {14.366) 147,0061 Adjustment for Depreciation charges Ilncrease}/decrease in debtors Increase in creditors 22.308 (25,884) 7,181 23.084 10,434 7.372 Net cash {utilisedl / provided by operating activities (10,7611 16.1161 24