My Mum needs a tv for the kitchen, and the quality of speakers with sound projection is most important. She has an old Samsung flat screen about 26inch I think, but the sound is really tinny, and I think it would help if the sound was at the front, but I'm really not sure. A reasonally good make for an OAP, up to £300 perhaps, it is an important part of her life, so she will make the call.
Is the sound the only problem on the Samsung, if so, I'd suggest adding some kind of soundbar. There are small soundbars that will clip onto the tv if there is nowhere for a soundbar to sit, though they won't be high quality, they will improve the basic sound from the tv.
Also, don't forget the good old SCART socket which will (Almost certainly) still be there on the back of your Mum's set. (If no RCA sockets fitted) SCART to RCA adapter or make your own lead? (Left pin 3, Right pin 1, Screen pin 4)
That gives you a stereo analogue line level output to feed any amplified speakers - you may have an old pair of computer speakers knocking about (unlikely to be worse sound than the telly?) or you could even feed the aux input of a mini/midi system? - maybe no need to spend anything to achieve superior sound.
Downside with this idea is that SCART output doesn't vary with TV volume adjustment, so volume control would need to be done on speakers / hi-fi.