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 [Registe￿d 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 (Re￿stered 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 (RegiSte￿d 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 IRegl5te￿d 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