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← Via Community Ltd

2025-03-31-accounts

Company Limited by Guarantee Number: 02807934 Registered Charity Number: 1031602

Via Community Ltd Annual Report & Financial Statements For The Year Ended 31 March 2025

Via Community Ltd A Company Limited by Guarantee

CONTENTS
Page
Trustees’ Report 2 – 13
Independent Auditors Report 14 – 17
Consolidated Statement of Financial Activities 18
Consolidated and Charity Balance Sheets 19
Consolidated Cashflow Statements 20
Notes to the Financial Statements 21 - 41

Via Community Ltd A Company Limited by Guarantee

Trustees & Directors Charles Waddicor – Chair Charles Waddicor – Chair (Appt 24/07/25)
Richard Paul
Mike Walsh
James Copeland (Appt 18/07/25)
James Giles (Appt 18/07/25)
Don MacIntyre Don MacIntyre (Appt 18/07/25)
Lloyd Humphries (Appt 24/07/25)
Magda Howlett Magda Howlett (Appt 29/07/25)
Pedro Dalton (Appt 30/07/25)
Mark Eaton (Resigned 14/07/25)
Yasmin Batliwala (Resigned 30/06/25)
Leckraz Boyjoonauth (Resigned 27/02/25)
Gillian Benning Gillian Benning (Resigned 05/02/25)
James Saunders James Saunders (Resigned 01/09/24)
Charity Registration Number 1031602 Company Registration Number02807934
Chief Executive Anna Whitton
Company Secretary Brian McGinn
Country of Incorporation United Kingdom
Principal Address Passmores House
Third Avenue
Harlow, CM18 6YL
Auditors Crowe UK LLP
Statutory Auditors
55 Ludgate Hill
London, EC40 7JW
Bankers Barclays Bank
1 Churchill Place
London, E14 5HP

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Via Community Ltd Trustees’ Annual Report 2024-2025

Structure, Governance and Management

Strategic Report

Our Objectives including Public Benefit

Our Charity’s purposes as set out in the objects contained in the Company’s memorandum of association are to:

The Trustees have referred to the Charity Commission guidance on public benefit when reviewing our aims and objectives and planning our future activities. Trustees consider how planned activities contribute to our aims and objectives. We have developed the following services which align effectively with our aims and objectives:

As a charity, we are mostly funded by local authorities who commission us to deliver highquality services across local communities. We also receive donations, grant funding and corporate support.

We also advocate for effective policy and funding for health and social care services through parliamentary groups, government consultations and via our membership of Collective Voice. As with our services, our responses are developed with individuals, communities, and partner organisations.

Our overarching aim, to reduce drug and alcohol dependency and promote holistic health in the communities we serve, is fully in line with the Charity’s founding objectives.

Our Activities and Impact

Our services succeed because of the care, effort and compassion of our staff and volunteers, and this is the thread that runs through every aspect of our work and throughout the organisation. We offer a safe, supportive, and non-judgemental environment and we strive to ensure that every person who gets in contact or that we find ways of reaching out to, feels welcome, respected and heard.

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Via Community Ltd Trustees’ Annual Report 2024-2025

- Care in practice

This year we have continued to strengthen and evolve our core model, ensuring it remains responsive to the changing needs of the people we support and the sector as a whole. Building on the foundations we established last year, we have focused on making our model more inclusive and accessible, embedding diversity, equity and inclusion. This has included adapting our approach to meet the needs of service users such as chemsex support and responding to shifts in drug trends, including the rise in ketamine use.

We have introduced new evidence-based pathways, including a dedicated family and friends offer, and started work to ensure that all developments are trauma-informed. Alongside this, we have begun mapping community assets to better connect people with local resources and are planning for future digital enhancements to improve accessibility and engagement.

Our work in criminal justice continues to evolve, with a particular focus on women’s services and closer integration between community and custody provision. We have also developed and rolled out the core model across more services, showcasing impact and using learning to inform future development. To support implementation, we are creating a comprehensive training programme, so staff are equipped to deliver the model effectively. Furthermore, we have partnered with research organisations to evaluate key elements of the model, ensuring our approach remains evidence-led.

Looking ahead, we are developing a new five-year strategy to secure sustainability and continue improving outcomes. This year we have continued to build on our young people’s core model offer, and advanced the development of our residential core model.

Feedback from our recent survey has been overwhelmingly positive, confirming that the approach is making a real difference across the organisation. We remain committed to refining and strengthening the model so that everyone who uses our services feels cared for, listened to, and supported in a way that meets their individual needs.

- Growing and reaching more people

This year has been a year with substantial growth in services. Turnover has increased 44% as we have introduced vital services in Gloucestershire and extended services in Hillingdon, Surrey and Kingston. We continue to strengthen and develop our delivery across our existing contracts, alongside contributing to the evidence-base through research (e.g. Long Acting Injectable Buprenorphine) and building effective partnerships. During the year we also completed the physical refurbishment of our extended rehab and detox site at Passmores , known as Kings Acre. This will come into use in 25/26 and will allow us to increase our inpatient delivery to 29 beds and expect new and increased clients to enter from mid-year.

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Collaboration

We know that we are stronger and more effective when we collaborate with the people who use our services, our staff, and other organisations. We know that one of our strengths is recognising that we can’t be the experts in everything and finding the right organisations to work with makes us able to help more people.

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Via Community Ltd Trustees’ Annual Report 2024-2025

Collaboration can take many forms and we continue to develop our collaborations, for example with the Nelson Trust, Young Gloucestershire, P3 and Intuitive Thinking in Gloucestershire as key delivery partners. Within our ‘capital card’ provision we surpassed 7,500 clients and developed new partnerships with Chelsea FC, Charlton FC, Westminster Abbey, Greggs, Go Ape, Better Leisure and Buckingham Palace Tours amongst others.

Our volunteers and peer mentors are vital to Via and we are increasing investment in volunteering to drive and enhance our collaborations, for example with the Shannon Trust in delivering literacy and numeracy support.

We continue to value our partnerships with CNWL, Bob and with our commissioners with whom we plan services and work in true partnership to improve the quality of services and to increase our reach, recognising the importance of bespoke local solutions. We have continued to plan for our Women’s Only detox centre, as a national resource, and have been working to get this established, including approval of planning permission. We are extremely thankful for the significant amount of pro-bono work that has been given to us, enabling us to navigate a number of important challenges and developments.

Our people are the heart of Via and the work that we do here. We are proud to have a diverse and multi skilled team who work hard every day to make sure that we can keep offering the best care and support to the people who need it most. We continually support our staff and volunteers to be the best that they can be. We are proud that we achieved Investors in People Gold in October 2024 and were shortlisted for Employer of the Year and Third Sector Employer of the Year in the Investors in People Awards 2024.

We undertook many avenues of programs and work to support diversity, equity and inclusion, benefits and reward, celebrating each other and achievements both organisationally and individually, valuing volunteers and volunteer leave for staff and investing in learning and development.

Having reviewed and updated the values of Via, we have ensured the 3 values Care; Be Human; Do the Right Thing run though all that we do as an organisation and as individuals.

- Evolving, Adapting, Innovating

We know that to maintain our standards as well as continuously improve, we need to make sure that we never settle for doing things the way we always have. As an organisation we recognise the importance of innovating to create new ways to solve problems and meet needs. We are comfortable adapting and refining current ways of working to make sure that we keep our focus where it should be; offering high quality support and treatment. And we look for large scale, organisational wide ways to improve as well as at a local level.

- Sharing Expertise

We are grateful to have a senior team who have decades of experience as well as a clinical team who are experts in what they do, but we also know that we learn the most by listening to the people that use our services as well as our staff. As the world around us changes, the way that we need to work and support people also changes. New areas of focus are always

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Via Community Ltd Trustees’ Annual Report 2024-2025

arising and we have been able to see that when we share what we know with passion and a willingness to keep learning, we can get incredible results.

Our overall staff team also continues to grow and will give opportunities for all staff to contribute to the success of the services we provide.

Governing Document and Constitution

Via Community Ltd (Via) is a registered Charity (no. 1031602) and was incorporated on 2 April 1993 as a Company Limited by guarantee.

The Company was constituted under a Memorandum of Association that established the objects and powers of the charitable Company and is governed by its Articles of Association. These were adopted on incorporation and updated by special resolutions on 11 October 1993, 18 March 2008, 28 July 2010, 10 January 2011 and 12 September 2011. Under the Articles the Company is managed by its Board of Directors. In the event of the Company being wound up members are required to contribute an amount not exceeding £1.

The Board of Directors is charged with the responsibility of strategy and performance monitoring of the Company.

Recruitment and Appointment of Management Committee

The Directors are the Trustees of the Charity for the purposes of charity law and are also the members of the Management Committee. The Trustees are recruited to ensure a diverse and broad range of relevant experience, knowledge, and business skills. The Chair regularly reviews the membership of the Board to ensure it remains appropriately equipped to meet the strategic needs of the organisation. Should it be identified that additional expertise is needed, the Chair will seek to recruit new or additional Trustees utilising recruitment specialists and media as required to attract suitably qualified applicants with a focus on maintaining a diverse and effective Board. The Board believes good governance is fundamental to the Charity’s success and have agreed to abide by the Charity Governance Code, with effective governance and the right leadership structures. Good governance enables and supports a charity’s compliance with relevant legislation and regulation whilst promoting attitudes and a culture where everything works towards fulfilling the Charity’s vision. Trustees consider it important to renew and refresh trusteeship, aligning skills, expertise and behaviours to the changing needs and challenges of the organisation. All Trustees, undergo annual review and appraisal, as do all staff and volunteers and the tenure of Trustees’ is now based on 3-year appointments to a maximum of 3 terms. Many our Trustees had been appointed for terms in excess of 9 years and a renewal program agreed in prior years has come to fruition in 24/25. The Trustees had agreed to end their tenure on staggered dates in 24/25 and 25/26, allowing for the smooth transfer and introduction of new Trustees before resignations would take place. From the seven Trustees in position at the start of 24/25, five Trustees have resigned after completing their tenure as agreed, and seven new and replacement Trustee positions, including the Chair, having been identified through a skills audit, have been appointed.

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Via Community Ltd Trustees’ Annual Report 2024-2025

Trustee Induction, Training and Review

An induction plan is in place for all new Trustees who join the Board to ensure they are aware of the constitution, their role and responsibilities, organisational activities, strategic plan and financial and governance arrangements. Training needs are reviewed regularly, and appropriate training arranged as required.

Organisational Structure

The Charity’s Board meets a minimum of four times a year for board meetings, as well as scheduling regular strategy specific meetings. Board and strategy meetings also involve the attendance of the Chief Executive and members of the Executive Management Team.

In addition, the Trustees participate in working parties and sub committees appointed by the Board when necessary to progress specific issues, during 2024/25 sub committees were formalised for Finance & Resources, Business Development and Service Delivery & Governance. The Board delegates day-to-day operations and service delivery to the Chief Executive, who is supported by the Executive Management Team. The Executive Management during the year was as follows:

A performance management framework is in place throughout the organisation involving annual appraisals and regular staff supervision in which performance and development needs are responded to. Remuneration is reviewed by management and Trustees on an annual basis, with staff proposals managed through the Payroll Panel. We focus on continuous improvement to remain an employer of choice. A broad range of key performance indicators are monitored in line with a comprehensive business plan against which progress is tracked and reported to the Board at regular intervals. This includes the monitoring and reporting of service user and commissioner feedback, operational KPIs, business risk and financial performance.

Volunteering

In addition to our Board of Trustees (all of whom are volunteers), Via has benefited from over 100 volunteers throughout the year, across the organisation, who support a varied range of activities, including:

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Via Community Ltd Trustees’ Annual Report 2024-2025

We recognise the invaluable work that our volunteers do and so as we do every year, we joined in with national Volunteers Week celebrations in June to show our gratitude to their amazing work. Our Volunteer Services team organised picnics, wellbeing sessions, a cinema trip and opportunities to come together over coffee and cake. We know that we couldn’t do what we do without our volunteers, and we hope to bring many more onboard in the coming years. We also understand that volunteers enrich our organisation often bringing language skills, cultural understanding and other specialist skills that augment our teams.

This year we have decided to invest further in our volunteers with a new management structure to be put in place during 2025-26 that will benefit both volunteers and the organisation itself. As part of our commitment to volunteering, we also offer all members of staff two days of paid volunteering leave each year to give their time back to a cause that is important to them.

Staffing

Via is an organisation that wants to be the employer of choice for staff. We wish all staff to see future opportunities with us and we have an objective to provide sector leading terms and conditions and create the conditions for learning and development for all. Via has procedures both formal and informal for consulting staff and keeping them as informed as circumstances permit in all matters that may be of concern to them. Staff are kept informed about the organisation’s strategy and objectives, as well as day-to-day news and events. Regular information is available through meetings, briefings, weekly newsletter and our intranet. All staff are encouraged to make suggestions and express views on performance and are involved in the development of strategy and objectives appropriate to their area of work. Staff have played a vital role in the rebrand of the organisation to Via and its continued marketing to clients, commissioners and public alike.

We recruit and promote on the basis of aptitude and ability without discrimination. It is our policy to give full consideration to suitable applicants for employment and career progression irrespective of disability, race, religion or gender.

Via is committed to learning and development for all staff. Career development within Via is assessed through annual appraisal and regular supervision. A full and intensive induction is given to all staff on joining to allow them the best possible opportunity to excel at their job and continued training if offered, both mandatory and elective during their career with us. This will also allow staff to develop for their current and future roles, enabling a quality service for all service users.

There are no private benefits to any individuals concerned with Via other than the payment of salaries to staff, which is a necessary requirement, in order to provide services and therefore incidental to the carrying out of the purposes.

Results

Via measures its success against internal and external metrics to review if we are achieving our objectives, with 13,660 service users in treatment and 312 in residential care during the year.

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Via Community Ltd Trustees’ Annual Report 2024-2025

For internal metrics, we measure success for the following measures as performance within agreed target ranges. The percentage of contracts that have achieved those acceptable target ranges is as follows:

Training compliance 86%
Successful completions – Alcohol 73%
Successful completions – Alcohol & non-opiates 90%
Successful completions – Non-opiates 90%
Successful completions – Opiates 89%
Number of service users contacted within 28 days 95%
Care plan compliance 80%
Risk assessment compliance 85%
Medical review compliance (within 6 months) 92%

Our external metrics show:

National
Average Via
Successfully completed treatments
All client cohorts 21.3% 25.0%
Opiate clients 5.7% 6.8%
Non- opiate clients 31.2% 34.3%
Alcohol clients 35.3% 38.4%
Alcohol & non-opiate clients 28.4% 29.2%

Risk Management

The Trustees review the major risks to which the charitable company is exposed and the systems which have been established to mitigate those risks by the review of Via’s organisational Risk Register at Board meetings throughout the year. Mitigating actions are identified and implemented and the current position on these is recorded.

We have 3 main strategic objects: - grow & reach more people, influence, and strive for improvements in care, directly address the ongoing risks to Via’s long-term prospects. Growth will increase revenue and provide greater central contributions and development funds; influencing will position Via as a thought leader and naturally drive our ability to shape further commissioning intentions. The continued development of our Innovation and Research Unit (IRU) is supporting our development of an evidence base package of care which further sets Via apart from many of our competitors. Recent feedback from commissioning panels has highlighted the added value they see from initiatives such as the Capital Card and our links with academic institutions via the IRU. Our staff are a vital asset of our organisation and during the year we have continued to develop our ‘pay and reward’ policy to provide a market leading offer. All salaries will be benchmarked on, at least, a three yearly basis for all staff with the objective of paying in the upper quartile for all posts. A new strategic plan will be developed and agreed with Trustees during 24/25 for implementation in 25/26.

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Via Community Ltd Trustees’ Annual Report 2024-2025

A major risk to the organisation continues to be a be loss of confidence of service users and commissioners if Via to experience a negative Care Quality Commission (CQC) inspection. This has been mitigated by the implementation of quality assurance procedures and processes that audit against national quality standards. These include those of the CQC for the relevant services; an internal audit process that measures all Via services against CQC standards and the UK Guidelines on Clinical Management (NICE); the Investors in People standards and ISO 9001 accreditation of central support services.

Increasing demands regarding information security, governance, and adherence to General Data Protection Regulation (GDPR) presents an ongoing risk. Via continues to review its internal systems and processes and following the migration of our IT infrastructure to Microsoft Sharepoint platforms during 24/25 we have attained cyber essentials accreditation and now strive for cyber essential plus. We have also reaccredited for ISO9001 Quality Management and ISO45001 Health and Safety Management during the year

As the majority of the Charity’s income is funded from government local authority contracts the current income streams are relatively secure however, we are aware that these may come under pressure, and we will continue to monitor the situation. During 2024/25 we have seen risks arise in the form of the economic and political conditions, the cost of living and inflation and potential changes in VAT legislation. Via, similar to other organisations, is not immune to general economic conditions and government policies, and the effects on salaries, utility costs and all other goods and services. We continue to monitor this very closely and work with our staff, suppliers, commissioners, partners and service users to ensure we achieve value for money in all that we do through efficient and effective use of our resources. We have been prudent in our budgets and forecasts for the year 25/26, including how VAT changes may affect costs in the future. We have established a management team to look at these issues and also the effects of changes in DATRIG would have on the organisation.

Related parties: Via Residential Ltd & Via Care Ltd

Via controls two 100% owned subsidiary companies, namely Via Residential Ltd and Via Care Ltd.

Via Residential Ltd, a long-established charitable company (company number 3197716 and charity number 1055486) which offers inpatient residential detoxification and rehabilitation services. Operated as part of Via, Via Residential Ltd delivers all its work at Passmores House in Harlow, Essex. Via Residential Ltd results are consolidated into the Via group results presented in this report.

Via has the financial capacity and the intention to continue supporting Via Residential to the extent it will remain a going concern for the foreseeable future. Via Residential was projected to break-even in 24/25 however this has not occurred despite improved and promising financial performance for the first nine months of the year. Unfortunately during the last quarter of the year referrals and so occupancy decreased to below 60% materially effecting income and financial sustainability. We have needed to review these matters and the potential financial consequences off these losses. We have no now reported consistent losses since Covid-19 as occupancy did not increase in quarter one of 25/26 we have undertaken a full review of services and structure, aided by the introduction of new Trustees. Via Residential has now completed the refurbishment and development of Kings Acre, a site adjacent to Passmores House that will now allow plans to expand operations so that additional service users can be supported as part of an expanded Passmores facility. The site, already purchased in 2019,

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Via Community Ltd Trustees’ Annual Report 2024-2025

has been converted to six rehab rooms during 24/25 and will be available for use in quarter two in 25/26. Passmores will now have a total of 29 rooms, allowing 16 detox rooms and 13 rehab rooms to be utilised. Management resources have again been enhanced with increases in the clinical and medical team and we believe the additional flexibility and additional income will allow Passmores to plan for break-even and future surplus from 26/27. During 25/26 management will concentrate on marketing to continued and new sources of referral along with ensuring quality remains a constant at the highest levels and therefore secure the future in the medium to long term. Via views that supporting Via Residential supports a vital service that is required for the benefit of clients and community and can also play an important role as an investment in an exciting future for Via and that a market leading, innovative and fully utilised facility can be developed.

Via Care Ltd, is a private company limited by share capital (registration number 12362901). Via Care enters into contracts for services in line with Via objectives and sub-contracts the delivery of those services to the parent company, Via Community Ltd, under an inter-company agreement.

Financial Review

Financial Performance

A majority of Via’s funding comes from publicly tendered health and social care contracts. These are usually local authority based partnerships that commission drug and alcohol services, utilising funding streams from the Home Office and Local Authorities.

In the year to 31 March 2025 our total group income increased by 44% to £36.71m (2024: £25.47m), growth was created through increasing service provision to new areas such as Gloucestershire and consolidating growth increasing current service delivery. Expenditure for the year was £36.61m (2024: £26.77m), including £136k expended through designated funds on development projects and losses incurred by Via Residential £200k (2024: £335k) a surplus of £97k was reported. After accounting realised gains on property of £110k through the sale of the headquarter building at Dartmouth Street, London, gain of the revaluation of invest properties £225k, realised gains on investments of £68k and unrealised losses of £84k, the net movement on funds was an increase of £416k (2024: decrease of £874k). Via Community, the parent Charity reported a surplus of £497k before investment gains and losses. Total funds increased to £8.75m (2024: £8.33m).

Via supports its subsidiary, Via Residential Ltd, which provides residential and day care programmes for detoxification and rehabilitation, complementing the services of Via. As noted above, for the year ended 31 March 2025, Via Residential Ltd recorded an overall deficit of £200k (2024: £336k). Turnover for Via Residential increased as we strive to reduce losses and move towards financial stability. Income increased 9% to £1.86m (2024: £1.7m) with expenditure constant £2.06m (2024: £2.03m). It is important to note that we have invested in highly trained staff within Via Residential and these staff are available irrespective of occupancy levels, the losses encountered in recent years show our commitment to the service and quality patient care however periods of low occupancy and necessary agency costs have a significant detrimental effect. The management team has been improved year on year the Charity continues to develop business plans for expansion of our residential service, with refurbishment and development completed in 24/25 that will see capacity increase to 16 detox rooms and 13 rehab rooms. Investment in our Women’s Only Detox Centre at the Elms,

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Via Community Ltd Trustees’ Annual Report 2024-2025

Tewksbury has also continued during the year with work by the appointed management team with vital support from pro-bono services. After attaining planning permission for the site we expect further development in 25/26 combined with a fundraising drive to raise funds for this vital work.

Via Care Ltd, had turnover £18.1m (2024: £9.9m) with operating charges of £17.6m (2024: £9.6m) leaving operating profit of £540k (2024: £295k) which was gifted in full to Via Community Ltd.

The Charity had no fundraising activities requiring disclosure under S162A of the Charities Act 2011.

Investment Policy

The principal funding sources for the Charity are derived from fixed term contracts and future income dependent on retaining contracts and winning further service contracts. Diversification of income is an important matter for the Charity and an investment policy for reserves has been developed and put in practice.

Reserves Policy

The Trustees regularly review the level of reserves and the extent to which they meet the dayto-day operational requirements of the organisation. The Board’s policy is to retain unrestricted funds in order to meet Via’s working capital commitments and to provide for continuity of service in the event of late fund allocation or other such situations requiring contingency funding. The policy sets the level of the free reserves (unrestricted reserves excluding designated funds, tangible and intangible assets and investment property) to be between one and three months unrestricted running costs, the minimum currently considered to be £2.35m - £7.04m.

Reserves

At 31 March 2025, the Group accumulated fund balance of free reserves (as defined above), was £2.28m (2024: £1.29m), equating to 1 month unrestricted running costs, which is acceptable within the targets set by the Trustees. We anticipate that this will continue to improve in the coming financial years.

Total funds which the group holds as at the year-end are £8.75m (2024: £8.33m). Of this total fund balance, £1.9m is restricted funds (2024: £2.24m), restricted funds being those funds held for the purposes as prescribed by the funder and include both capital and revenue grants. Total funds also include a balance of £4.1m (2024: £5.68m) which is related to intangible and tangible fixed assets and investment properties. These funds could only be released by disposing of these assets.

The Trustees also manage the liquidity and working capital of the Charity and believe the the ratio of current assets to current liabilities shows our ability to meet short term liquidity requirements and in order for us to be in a strong position, we target a ratio of 1.2-2.0. The current ratio is 1.62 which meets these requirements.

Designated funds at the year-end amounted to £455k (2024: £106k). These funds are held for necessary improvements on properties and development funds for projects offering strategic

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Via Community Ltd Trustees’ Annual Report 2024-2025

improvements in the same time frame and funds for the development of the Women’s Only Detox. The Trustees believe that development of the Charity requires investment and in order to do so, up to 0.5% of unrestricted turnover is transferred to development funds each year to fund such investment.

Going concern

The Trustees are content that future budgets and cash flow projections for the Charity mean that there are no material uncertainties regarding the Charity’s ability to continue as a going concern. We have prepared forecasts which consider our cash position, sources of income and planned expenditure for the financial year ahead. These forecasts incorporate key challenges including the cost-of-living crisis, changes to employers national insurance costs, risk to contracts and growth activities including the change to hybrid working and our ability to re-invest funds from property sales in services and working capital . The forecasts include additional costs and savings arising from our response and have considered sensitivities surrounding our future income. The Trustees have considered this and, of special note, the effect on salary costs and negotiations that may need to take place with commissioners. We are also aware of the effects of potential changes to VAT legislation and the importance of DATRIG funding, not only to Via but to the sector as a whole. We continue to monitor this very closely and with our service managers and budget holders, work with our staff, suppliers, commissioners, partners, and service users to ensure we achieve value for money in all that we do through efficient and effective use of our resources. During 24/25 we have successfully expanded services in Gloucestershire, Surrey, Kingston and Hillingdon and we will continue to work in partnership with these and all of our commissioners. The Trustees have continued to support losses in Via Residential, whilst the Trustees believe in the importance of the provision of inpatient services the operation must be financially sustainable and recent management work across all aspects of this service has provided confidence that we can soon operate on this basis. The Trustees have scrutinised the key assumptions within forecasts and are satisfied that the current level of free reserves and cash balances are adequate to meet the group's obligations as they fall due. Having regard to the above, the Trustees are satisfied that there are no material uncertainties around the decision to adopt the going concern basis of accounting in preparing these financial statements.

Post Balance Sheet Events

The Charity has continued its growth objective, Via Residential (Passmores House) has now extended to 29 rooms and new clients are expected following CQC accreditation in quarter two 25/26, planning permission has now been approved for our Women’s Only Detox facility, and we now move to the fundraising stage for this. The Trustees, having previously reassessed our property needs and with the move to hybrid working, made the decision that funds invested in our headquarters premises and investment properties would be better used to improve our services and further our charitable objectives, the Trustees (having sold our headquarters in February 2025) sold the investment property at Harrow Road, in September 2025.

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Via Community Ltd Trustees’ Annual Report 2024-2025

Auditors

Crowe U.K. LLP were appointed as the charitable Company’s Auditors and have expressed their willingness to continue in that capacity.

Directors’ Responsibilities Statement

The Trustees (who are also Directors for the purposes of Company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Directors to prepare financial statements for each financial year. Under that law the Directors have elected to prepare the financial statements with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under Company law the Directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable group and of the surplus or deficit of the group for that period. In preparing these financial statements, the Directors are required to:

The Directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable Company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure to Auditors

Insofar as each of the Directors of the charity at the date of approval of this report is aware there is no relevant audit information (information needed by the charity’s auditor in connection with preparing the audit report) of which the charity’s auditor is unaware. Each Director has taken all the steps that they should have taken as a director in order to make themselves aware of any relevant audit information and to establish that the charity’s auditor is aware of that information.

The Trustees’ annual report, including the strategic and impact report, was approved by the Board of Directors on 8[th] December 2025 and signed on their behalf by

………………………….. Richard Paul - Director

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Via Community Ltd Independent Auditors Report

Independent Auditor’s Report to the Members and the Trustees of Via Community Ltd

Opinion

We have audited the financial statements of Via Community Ltd (‘the charitable company’) and its subsidiary (‘the group’) for the year ended 31 March 2025 which comprise The Consolidated Statement of Financial Activities, Group and Charity Balance Sheets, Consolidated statement of Cash Flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's or the group’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information contained within the annual report. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the

14

Via Community Ltd Independent Auditors Report

other information is materially inconsistent with the financial statements, or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion based on the work undertaken in the course of our audit

Matters on which we are required to report by exception

In light of the knowledge and understanding of the group and charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors’ report included within the trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

15

Via Community Ltd Independent Auditors Report

Auditor’s responsibilities for the audit of the financial statements

We have been appointed under the Companies Act 2006 and report in accordance with the Acts and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Details of the extent to which the audit was considered capable of detecting irregularities, including fraud and non-compliance with laws and regulations are set out below.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We identified and assessed the risks of material misstatement of the financial statements from irregularities, whether due to fraud or error, and discussed these between our audit team members. We then designed and performed audit procedures responsive to those risks, including obtaining audit evidence sufficient and appropriate to provide a basis for our opinion.

We obtained an understanding of the legal and regulatory frameworks within which the charitable company and group operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. The laws and regulations we considered in this context were the Companies Act 2006, the Charities Act 2011, together with the Charities SORP (FRS 102). We assessed the required compliance with these laws and regulations as part of our audit procedures on the related financial statement items.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which might be fundamental to the charitable company’s and the group’s ability to operate or to avoid a material penalty. We also considered the opportunities and incentives that may exist within the charitable company and the group for fraud. The laws and regulations we considered in this context for the UK operations were, CQC Regulations for service providers and managers, taxation legislation, health and safety legislation, employment legislation and General Data Protection Regulation (GDPR).

Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Trustees and other management and inspection of regulatory and legal correspondence, if any.

We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be within the timing and recognition of contract income, recording the impact of CQC regulatory reviews and the override of controls by management.

16

Via Community Ltd Independent Auditors Report

Our audit procedures to respond to these risks included enquiries of management and the Finance Committee about their own identification and assessment of the risks of irregularities, sample testing on the posting of journals, reviewing accounting estimates for biases, reviewing regulatory correspondence with the Charity Commission, and reading regulatory reports and minutes of meetings of those charged with governance.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body and the charitable company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Vp

Vincent Marke Senior Statutory Auditor For and on behalf of Crowe U.K. LLP Statutory Auditor

London

23.12.2025

17

VIA COMMUNITY LTD

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (including Income & Expenditure Account) FOR THE YEAR ENDED 31 MARCH 2025

Notes
Income
Donations
2
Charitable Activities
2
Other Income
2
Total Income
Expenditure
Charitable Activities
3
Total Expenditure
Net Income/(Expenditure) before transfers
Transfers between Funds
Net Income/(Expenditure) for the year
Other recognised Gains/(Losses)
Realised Gain on sale of property
Gain on revaluation of investment property
Realised Gain/(Loss) on investments
Unrealised (Loss)/Gain on investments
Net Movement on Funds
Funds at 1 April 2024
Funds at 31 March 2025		 Restricted &
Total
General
Designated
Endowment
2025
£
£
£
£
335,641
-
7,967
343,608
27,728,456
-
8,551,461
36,279,917
83,124
-
-
83,124
Unrestricted		 Total
2024
£
2,648
25,352,979
114,360
28,147,221
-
8,559,428
36,706,649		 25,469,987
27,579,975
135,987
8,893,846
36,609,808		 26,765,863
27,579,975
135,987
8,893,846
36,609,808		 26,765,863
567,246
135,987)
(
334,418)
(
96,841
485,000)
(
485,000
-
-		 1,295,876)
(
-
82,246
349,013
334,418)
(
96,841
110,400
-
-
110,400
225,000
-
-
225,000
67,984
-
-
67,984
83,748)
(
-
-
83,748)
(		 1,295,876)
(
-
340,000
52,878)
(
134,515
401,882
349,013
334,418)
(
416,477
5,989,034
106,104
2,238,758
8,333,896		 874,239)
(
9,208,135
6,390,916
455,117
1,904,340
8,750,373		 8,333,896

The Statement of Financial Activities includes all gains and losses in the year and therefore a separate statement of total recognised gains and losses was not prepared. All of the above amounts relate to continuing activities.

The parent Charity reported total income of £34,792k (2024: £24,067k) and net movement on funds of £616,322 (2024: negative £538,429. The 2024 movement on funds includes £525k net planned expenditure from designated funds (to enable growth and planned improvements in the Charity.)

The notes on pages 21 to 41 form part of these financial statements.

18

VIA COMMUNITY LTD CONSOLIDATED & CHARITY BALANCE SHEETS AS AT 31 MARCH 2025

VIA COMMUNITY LTD
CONSOLIDATED & CHARITY BALANCE SHEETS
AS AT 31 MARCH 2025
Charity Group
2025 2024 2025 2024
Notes £ £ £ £
Fixed Assets
Intangible Fixed Assets 6 157,854 141,186 157,854 141,186
Tangible Fixed Assets 6 2,290,637 4,092,644 2,849,257 4,662,514
Investments - Property 7 1,100,000 875,000 1,100,000 875,000
Investments - Listed 7 1,064,254 2,147,223 1,064,254 2,147,223
4,612,745 7,256,053 5,171,365 7,825,923
Current Assets
Debtors 9 7,131,237 4,966,297 4,914,752 3,603,695
Cash at bank and in hand 4,031,741 1,106,903 5,751,495 1,844,388
11,162,978 6,073,200 10,666,247 5,448,083
Current Liabilities
Creditors: Amount falling due within one year 10 ( 5,553,558) ( 3,742,660) ( 6,529,989) ( 4,402,110)
Net Current Assets 5,609,420 2,330,540 4,136,258 1,045,973
Total Assets less Current Liabilities 10,222,165 9,586,593 9,307,623 8,871,896
Provisions for Liabilities 12 ( 557,250) ( 538,000) ( 557,250) ( 538,000)
Total Net Assets 9,664,915 9,048,593 8,750,373 8,333,896
Funds
Unrestricted Funds
General Funds 7,305,458 4,916,107 6,224,991 4,024,385
Revaluation Reserve - 1,787,624 165,925 1,964,649
Designated Funds 455,117 106,104 455,117 106,104
Total Unrestricted Funds 14 7,760,575 6,809,835 6,846,033 6,095,138
Restricted Funds 15 1,904,340 2,238,758 1,904,340 2,238,758
Total Funds 9,664,915 9,048,593 8,750,373 8,333,896

Approved by the Trustees and authorised for issue on 8th December 2025 and signed on their behalf by:

…............................................

Richard Paul - Director

Charity Registration Number: 1031602 Company Registration Number: 02807934 The notes on pages 21 to 41 form part of these financial statements.

19

VIA COMMUNITY LTD CONSOLIDATED CASHFLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

Notes
Reconciliation of Cashflows from Operating Activities
Net Movement in Funds
Depreciation of tangible & intangible fixed assets
Realised (Gain) on sale of property
(Gain) on Revaluation of Investment Properties
Realised (Gain)/Loss on investments
Unrealised Loss/(Gain) on investments
(Increase) in debtors
Increase in creditors
Increase in provisions
Net cash provided by/(used in) operating activities
Cashflows from Investing Activities
Purchase of listed investments
Decrease on cash held on investment
Sale proceeds from listed investments
Sale proceeds from property
Purchase of tangible & intangible fixed assets
Net cash provided by/(used in) operating activities
Cashflows from Financing Activities
(Decrease) in long term borrowing
Net cash (used in) financing activities
Increase/(Decrease) in Cash and Cash Equivalents
Cash and Cash Equivalents at 1 April 24
Cash and Cash Equivalents at 31 March 25
19
Analysis of Cash and Cash Equivalents
Cash at bank and in hand		 2025
£
416,477
310,678
110,400)
(
225,000)
(
67,984)
(
83,748
1,311,057)
(
2,127,879
19,250		 2024
£
874,239)
(
265,826
-
340,000)
(
52,878
134,515)
(
632,956)
(
622,138
19,250
1,243,591 1,021,618)
(
425,144)
(
557,881
934,576
2,246,961
650,757)
(		 1,303,263)
(
315,191
929,730
-
988,654)
(
2,663,517 1,046,996)
(
- 449,500)
(
- 449,500)
(
3,907,108
1,844,387		 2,518,114)
(
4,362,501
5,751,495 1,844,387
5,751,495 1,844,388
5,751,495 1,844,388

20

VIA COMMUNITY LTD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102, 2nd edition, effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. The Charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. The Charity has chosen to take advantage of the exemptions available under section 408 of Companies Act 2006 and has therefore not presented the Charity individual Statement of Financial Activities and Charity individual Cash Flow statement in these financial statements.

b) Basis of consolidation

The financial statements consolidate the accounts of Via Community Ltd and its controlled entities Via Residential Ltd and Via Care Ltd. The results of these controlled entities are consolidated on a line by line basis for the year. In the prior year, 23/24, Via Community Ltd owned 25% shares of Klearwell Via Amitis Ltd through a joint venture arrangement with Amitis Holdings Ltd. Klearwell Via Amitis Ltd held 100% of the shares of Klearwell Ltd, a treatment centre offering alternative therapy for a range of mental health conditions including drug and alcohol additions. The arrangement commenced in July 2023. The charity accounted for its 25% interest and its share of surplus/deficit and assets/liabilities, if material, by consolidation into the group financial statements using the equity method. In the prior year, given the level of activities in the year, and that both Klearwell Via Amitis Ltd and Klearwell Ltd were being liquidated, the consolidated accounts for the prior year were not prepared as the effect on the Statement of Financial Activities and Balance Sheet were immaterial.

c) Legal status of the Charity

The Charity, Via Community Ltd, is a company limited by guarantee incorporated in England and Wales. The Charity has no share capital. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £1 of the Charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the Charity. There are 9 members of the Charity (2024: 7). Company registration 02807934, charitable registration 1031602. The Charity has two subsidiary companies; Via Residential Ltd - a charitable company limited by guarantee (liability limited to £1 per member), company registration number 03197716, charitable registration number 1055486 and Via Care Ltd - a company limited by share capital, company registration number 12362901.

All three Group companies are incorporated in England and Wales and registered office Passmores House, Third Avenue, Harlow, CM18-6YL

21

VIA COMMUNITY LTD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

d) Going concern

Following a review of current performance, budgets, cash flow forecasts, business plans and risks,

there are no material uncertainties surrounding the Charity's ability to continue as a going concern. We have continued to closely review and monitor the current economic and political climate and its effects on costs and inflation, particularly salary inflation due to increasing national insurance costs and will continue to budget for these and take appropriate action to manage. The Charity is investing in the future, and during 2024/25 has developed an additional

six room extension for rehabilitation and detoxification residential inpatient rooms at Passmores, and continues to develop a Women's Only Detox residential inpatient service in The Elms, Tewkesbury.

Overall, the Trustees are satisfied there are no material uncertainties surrounding the ability of the group to continue as a going concern and the financial statements have been prepared on that basis.

e) Income

Income is credited to the statement of financial activities in the period to which it relates.

Donations and gifts are recognised when the Charity is entitled to the funds, receipt is probable and the amounts can be measured reliably. Gifts are valued by the Trustees on the basis of their worth to the company.

Income from charitable activities comprises contracts for treatment services, advice and information, and outreach work. Income from contracts, advice and outreach work is recognised upon successful provision of the service on a receivables basis and is accrued or deferred where when funds are received in advance or arrears of service provision.

Grant income is recognised when the Charity becomes entitled to the funds. Where there are grant conditions, the income is recognised once those conditions have been fulfilled, otherwise it is deferred.

f) Expenditure

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Charitable expenditure comprises services identifiable as wholly or mainly in support of the company’s charitable and operational work. These costs are regarded as an integral part of carrying out the direct charitable objectives of the company and include an appropriate proportion of overhead costs. During the year we identified that all such overheads should be apportioned directly to service contracts and subsidiary companies.

Governance costs comprise expenditure incurred for constitutional and statutory requirements.

All resources expended are allocated to the particular activity where the cost relates directly to that activity. Indirect costs and overhead expenses are apportioned by the Trustees on a judgemental basis across all service project cost centres in proportion to the turnover or number of staff directly working in each of the service projects.

g) Volunteers

The value of the services provided by volunteers is not incorporated into these financial statements.

22

VIA COMMUNITY LTD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

h) Fixed assets

Expenditure on equipment is only capitalised where the cost of individual items exceeds £2,500. Depreciation is provided at the following annual rates in order to write off the cost of each asset over its expected useful life:

Furniture and Equipment 25% straight line Fixtures and Fittings 20%-33% straight line / Estimated Useful Life Computer Equipment 25% straight line Leasehold Improvement 20% or term of lease Freehold Property (Buildings) 2% straight line Intangible Fixed Assets - Software 20% straight line

As is common with many charities, assets are purchased for particular projects from the proceeds of funding specifically given for that purpose. In such circumstances the funds specifically given are treated as income in the year of receipt and the cost of purchase is treated as expenditure in the year of acquisition, which are usually the same financial year. The costs of refurbishment of leasehold premises are matched with any grants recognised as income over the appropriate term of leases.

i) Revaluation of tangible fixed assets

The Charity has adopted the revaluation model to revalue items of freehold property whose fair value can be measured reliably. The revaluations shall be made with sufficient regularity to ensure that the carrying amount does not differ materially from that which would be determined using fair value at the end of the reporting period. Currently the land and buildings are indiscernible from each other and therefore held and depreciated as one value. The fair value of land and buildings is usually determined from market-based evidence by appraisal that is normally undertaken by professionally qualified valuers, at next valuation a split of land and buildings will be undertaken. A full valuation is undertaken every five years.

Revaluation gains and losses are recognised in the Statement of Financial Activities and added to reserves in a separate Revaluation Reserve.

j) Fixed Asset Investments

Investment Properties

Investment properties are measured at fair value with any change recognised in the Statement of Financial Activities. The Trustees deem market value to be a fair approximation of fair value for the purpose of obtaining valuations. An internal valuation using suitably qualified staff is undertaken every year and a full valuation is undertaken every five years.

Listed Investments

Listed investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance Sheet date, unless the value cannot be measured reliably it which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as 'Gains/(Losses) on investments in the Consolidated Statement of Financial Activities. Transactions are expensed as incurred.

23

VIA COMMUNITY LTD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

k) Fund accounting

Unrestricted accumulated funds consist of those funds that the company may use in furtherance of its objectives at the discretion of the Trustees.

Designated funds are those unrestricted funds that have been set aside (designated) for particular use by the Trustees. The restricted funds are monies raised for, and their use restricted to, a specific purpose, or donations subject to donor imposed conditions.

l) Taxation

The Charity meets the definition of a charitable company for UK corporation tax purposes.

The Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 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.

m) Pension Costs

The Charity operates both defined contribution and defined benefit pension schemes for its employees. The assets of both schemes are held separately from those of the charity.

Defined Contribution Schemes:

The pension costs of the schemes represent the contributions payable by the Charity during the year and are charged to the Statement of Financial Activities within staff costs.

Defined Benefit Schemes:

The pension costs of the schemes represent the contributions payable by the Charity during the year together with any provision for Via's liability in relation to the schemes.

Where the Charity participates in a multi-employer defined benefit scheme it is not always possible to identify on a reasonable and consistent basis the Charity's share of the underlying assets and liabilities as the assets are joined for investment purposes and benefits realised from total assets of any scheme. The accounting charge for the period, under FRS 102 represents the employer's contribution payable. The liability to make payments to fund any deficit relating to past service is recognised where the Charity has entered into an agreement to make those payments. Where notice has been given to exit a scheme then the liability included in the financial statements is the Trustees' best estimate of the liability on withdrawal.

n) Operating leases

Rentals applicable to operating leases are charged to the Statement of Financial Activities in the period in which the cost is incurred. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight line basis over the period of the lease.

o) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Accrued income and tax recoverable is included at the best estimate of the amounts receivable at the balance sheet date.

p) Creditors

Creditors are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

24

VIA COMMUNITY LTD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

q) Financial Instruments

Financial assets and liabilities are recognised when the entity becomes a party to the contractual provisions of the instrument. All financial assets and liabiltities are initially measured at transaction price (including transaction costs). The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Concessionary inter company loan was originally recognised at transaction price and subsequently at amortised cost.

r) Country of incorporation and registered office address

The registered office is situated in England and Wales and its address is Passmores House, Third Avenue, Harlow, CM18 6YL.

s) Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

t) Judgements and key sources of estimation uncertainty

In the application of the Charity’s accounting policies, the Trustees are required to make judgment estimates and

assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The Trustees have reviewed the current Balance Sheet value of assets and liabilities and in particular property and buildings in the light of the current economic conditions, cost of living and inflationary pressures and believe the values as stated are correct at this time. The estimates and associated assumptions based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the accounting period in which the estimate is reviewed where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. Areas of key estimate and judgement include the valuation of land and buildings, the valuation of the defined benefit pension scheme liability and provisions for liabilities including dilapidations.

25

VIA COMMUNITY LTD

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

2 Income
2025
£
Donations
Unrestricted - General
335,641
Restricted
7,967
343,608
Charitable Activities
Drug & Alcohol Services incl Integrated, Adult, Young People & Criminal Justice
34,420,321
Residential Detox & Rehab
1,859,596
36,279,917
The Trustees' Report contains information on the local authorities that fund the Charity's services.
There are no unfulfilled conditions or other contingencies attaching to government funding received.
2025
£
Other Income
Investments
Dividends
42,384
Rental Income
40,740
Sundry Income
-
83,124		 2025
£
335,641
7,967		 2024
£
2,648
-
343,608 2,648
34,420,321
1,859,596		 23,657,660
1,695,319
36,279,917 25,352,979
2024
£
72,849
41,410
101
83,124 114,360

3 Total Expenditure

otal Expenditure otal Expenditure
Drug & Alcohol Services
Residential Detox & Rehab
Governance Costs
Allocation of Support Costs (excl Staff Costs)
Executive
& Central
Admin
£
Drug & Alcohol Services
1,432,010
Residential Detox & Rehab
292,268
Governance Costs
156,431
1,880,708		 Staff
Direct
Support
Total
Costs
Costs
Costs
2025
(Excl staff cost)
£
£
£
£
21,191,570
11,723,482
1,432,010
34,347,062
1,073,880
693,292
292,268
2,059,440
-
-
203,306
203,306		 Total
2024
£
24,487,704
2,031,230
246,929
22,265,450
12,416,774
1,927,584
36,609,808		 26,765,863
Finance &
Business
Quality,
Total
Resources
Development
Data &
Performance
2025
£
£
£
£
1,432,010
-
-
-
292,268
46,876
-
-
203,306		 Total
2024
£
1,175,457
241,377
246,929
1,880,708 46,876
-
-
1,927,584		 1,663,763

Support costs are allocated on the basis of budgeted expected directly attributable time spent on each service.

26

VIA COMMUNITY LTD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

3 Total Expenditure (ctd)

Total Expenditure (ctd)
Governance Costs
Legal & Professional
Audit Fees
Head Office Costs (excl Depreciation)		 2025
£
104,478
46,876
51,953		 2024
£
131,162
51,360
64,406
203,306 246,929

All governance costs in the current and previous year relate to unrestricted funds.

All expenditure within the Financial Statements is inclusive of unrecoverable Vat.

Comparative Total Expenditure for the year ended 31 March 2024

Drug & Alcohol Services
Residential Detox & Rehab
Governance Costs		 Staff
Direct
Support
Total
Costs
Costs
Costs
2024
(Excl staff cost)
£
£
£
£
16,529,380
6,782,867
1,175,457
24,487,704
944,637
845,216
241,377
2,031,230
-
-
246,929
246,929		 Total
2023
£
24,049,237
1,761,432
145,510
17,474,017
7,628,083
1,663,763
26,765,863		 25,956,179

Comparative Allocation of Support Costs (excl Staff Costs) for the year ended 31 March 2024

Comparative Allocation of Support Costs (excl Staff Costs) for the year ended 31 March 2024 ort Costs (excl Staff Costs) for the year ended 31 March 2024
Executive
Finance &
Business
Quality,
& Central
Resources
Development
Data &
Admin
Performance
£
£
£
£
Drug & Alcohol Services
955,784
136,390
15,443
67,840
Residential Detox & Rehab
241,377
-
-
-
Governance Costs
195,569
51,360
-
-
1,392,730
187,750
15,443
67,840
Governance Costs
Legal & Professional
Audit Fees
Head Office Costs (excl Depreciation)		 Executive
Finance &
Business
Quality,
& Central
Resources
Development
Data &
Admin
Performance
£
£
£
£
955,784
136,390
15,443
67,840
241,377
-
-
-
195,569
51,360
-
-		 Total
2024
£
1,175,457
241,377
246,929		 Total
2023
£
1,288,803
295,380
145,510
1,392,730
187,750
15,443
67,840		 1,663,764 1,729,693
2024
£
131,162
51,360
64,407		 2023
£
20,833
44,600
80,077
246,929 145,510

27

VIA COMMUNITY LTD

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2025

4 Net Expenditure
Net Expenditure is stated after charging:
Auditors Remuneration: current year (excluding Vat)
Operating Leases
Depreciation
Interest Paid
5 Analysis of Staff Costs & Key Management Personnel
Salaries & Wages
Social Security Costs
Pension Costs
Clinical, Agency Support & Other Staffing Costs		 2025
£
39,063
758,205
310,678
12,180		 2024
£
42,800
617,812
265,826
31,590
1,120,126 958,028
2025
£
19,630,491
2,024,487
610,472		 2024
£
15,453,838
1,554,158
466,021
22,265,450
2,742,852		 17,474,017
2,093,819
25,008,302 19,567,836

The number of employees whose emoluments for taxation purposes amounted to over £60,000 in the year was as follows:

s follows:
2025 2024
£60,001 - £70,000 7 7
£70,001 - £80,000 7 3
£80,001 - £90,000 5 1
£90,001 - £100,000 - 1
£100,001 - £110,000 3 2
£110,001 - £120,000 - -
£120,001 - £130,000 3 3
£130,001 - £140,000 1 2
£140,001 - £150,000 - -
£150,001 - £160,000 1 -
£161,001 - £170,000 - -
£171,001 - £180,000 - -
£180,001 - £190,000 1 1
£ £
ension contributions in respect of the above bandings 63,618 64,633

Pension contributions in respect of the above bandings

Trustees are not remunerated for their services and during the year, no Trustee was reimbursed for any travel expenses (2024 : £nil)

28

VIA COMMUNITY LTD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

The average monthly number of employees during the year was as follows:

he average monthly number of employees during the year was as follows:
Management, Administration & Support
Drug & Alcohol Services
Residential Detox & Rehab		 2025
£
82
459
23		 2024
£
61
353
18
564 432

During the year the total aggregate amount of termination benefits recognised in the year was £8,470 (2024 - £5,000).

Key management personnel throughout the year consisted of 8 staff (2024 - 8) whose total remuneration, including pension contribution and social security costs paid by Charity equate to £1,011,544 (2024 : £965,646). The highest paid Executive Director received remuneration of £182,500 (2024 : £182,000).

6 Fixed Assets

Fixed Assets
Group
Cost or Valuation
At 1 April 2024
Additions
Reclassification
Disposals
At 31 March 2025
Depreciation
At 1 April 2024
Charge for year
Reclassification
Disposals
At 31 March 2025
Net Book Value
At 31 March 2025
At 1 April 2024		 Tangible Intangible Total
2025
£
6,102,545
650,757
-
2,813,103)
(
Freehold Land
Leasehold
Fixtures,
& Buildings
Improvement
Fittings & Eq
£
£
£
4,231,995
994,371
539,163
209,870
198,022
180,585
-
4,091)
(
4,091
2,286,605)
(
212,581)
(
225,527)
(		 Software
£
337,016
62,280
-
88,390)
(
2,155,260
975,721
498,312		 310,906 3,940,199
222,789
532,304
347,923
18,421
129,572
111,075
-
-
6,000
153,310)
(
212,581)
(
222,158)
(		 195,832
51,610
6,000)
(
88,390)
(		 1,298,847
310,678
-
676,439)
(
87,900
449,295
242,840		 153,052 933,086
2,067,360
526,426
255,472		 157,854 3,007,113
4,009,206
462,067
191,241		 141,185 4,803,700

Freehold Land and Buildings were revalued as at 31 March 2021. The valuation was undertaken by Cluttons Chartered Surveyors. The historical cost of land and buildings is £1,668,736 (2024 : £1,736,956) and the carrying value if accounted under the cost model, since point of purchase, would be £1,532,736 (2024 : £1,601,248)

29

VIA COMMUNITY LTD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

6 Fixed Assets (Ctd)

Charity
Cost or Valuation
At 1 April 2024
Additions
Reclassification
Disposals
At 31 March 2025
Depreciation
At 1 April 2024
Charge for year
Reclassification
Disposals
At 31 March 2025
Net Book Value
At 31 March 2025
At 1 April 2024		 3,676,995
827,220
482,421
337,016
209,870
190,169
180,585
62,280
-
4,091)
(
4,091
-
2,286,605)
(
212,581)
(
225,527)
(
88,390)
(		 5,323,652
642,904
-
2,813,103)
(
1,600,260
800,717
441,570
310,906		 3,153,453
189,489
394,226
310,277
195,832
7,321
128,456
104,190
51,610
-
-
6,000
6,000)
(
153,310)
(
212,581)
(
222,158)
(
88,390)
(		 1,089,824
291,577
-
676,439)
(
43,500
310,101
198,309
153,052		 704,962
1,556,760
490,616
243,261
157,854		 2,448,491
3,487,506
432,994
172,144
141,184		 4,233,828

Freehold Land and Buildings were revalued as at 31 March 2021. The valuation was undertaken by Cluttons Chartered Surveyors. The historical cost of land and buildings is £1,368,736 (2024 : £1,436,956) and the carrying value if accounted under the cost model, since point of purchase, would be £1,310,736 (2024 : £1,373,248)

7 Fixed Assets

Investments - Property

Fixed Assets
Investments - Property
Group & Charity
Market Value
At 1 April 2024
Revaluations
At 31 March 2025		 Total
2025
£
875,000
225,000		 Total
2024
£
535,000
340,000
1,100,000 875,000

An annual review is undertaken by suitably qualified internal staff and/or external advisors to provide an estimate of any impairment or increase in value. The Investment Property was sold in September 2025 and sale value has been used as valuation. The historical cost of these properties is £494,425 (2024 : £494,425)

30

VIA COMMUNITY LTD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

7 Fixed Assets (Ctd)

Investments - Listed

Investments - Listed
Group & Charity
Listed Investments
Market value at 1 April 2024
Additions
Sales proceeds
Realised Gain/(Loss)
Unrealised Gain/(Loss)
Market value at 31 March 2024
Cash deposits held as investments
Total value of investments at 31 March 2025		 Total
2025
£
1,577,081
425,144
934,576)
(
67,984
83,748)
(		 Total
2024
£
1,121,913
1,304,533
929,730)
(
54,149)
(
134,515
1,051,885
12,369		 1,577,081
570,142
1,064,254 2,147,223

Listed investments have been valued by Canaccord Genuity at 31 March 2025.

8 Subsidiary Undertakings

Via has two wholly owned subsidiaries, Via Residential Ltd and Via Care Ltd.

Via Residential Ltd

Via Residential Ltd is a charitable company limited by guarantee, company no. 03197716, charity no. 1055486. Via control the subsidiary by controlling the membership of the Board of Trustees.

The activities and results of Via Residential Ltd are summarised as follows:

Via control the subsidiary by controlling the membership of the Board of Trustees.
The activities and results of Via Residential Ltd are summarised as follows:
Statement of Financial Activities
Total Income
Total Expenditure
Net (Expenditure)/Net Movement on Funds
Balance Sheet
Total Assets
Total Liabilities
Net Liabilities/Funds		 2025
2024
£
£
1,859,596
1,695,420
2,059,440)
(
2,031,230)
(
199,844)
(
335,810)
(
1,013,787
1,023,196
2,589,166)
(
2,398,731)
(
1,575,379)
(
1,375,535)
(
Via Residential Ltd
199,844)
(		 335,810)
(
1,013,787
2,589,166)
(		 1,023,196
2,398,731)
(
1,575,379)
(		 1,375,535)
(

31

VIA COMMUNITY LTD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

8 Subsidiary Undertakings (ctd)

Via Care Ltd

Via Care Ltd is a trading company limited by guarantee, having no share capital, company number 12362901. Via control the subsidiary by controlling the membership of the Board.

The activities and results of Via Care Ltd are summarised as follows:

Statement of Retained Earnings
Turnover
Other Operating Charges
Operating Profit
Gift aid to parent organisation
Retained Earnings at end of year
Balance Sheet
Total Assets
Total Liabilities
Net Liabilities/Funds		 2025
2024
£
£
18,094,405
9,891,739
17,554,701)
(
9,597,069)
(
539,704
294,670
539,704)
(
294,670)
(
-
-
3,573,078
2,321,986
3,573,077)
(
2,321,985)
(
1
1
Via Care Ltd		 2025
2024
£
£
18,094,405
9,891,739
17,554,701)
(
9,597,069)
(
539,704
294,670
539,704)
(
294,670)
(
-
-
3,573,078
2,321,986
3,573,077)
(
2,321,985)
(
1
1
Via Care Ltd
539,704
539,704)
(		 294,670
294,670)
(
- -
3,573,078
3,573,077)
(		 2,321,986
2,321,985)
(
1 1

9 Debtors

ebtors
Trade Debtors
Amounts Owed from Group undertakings
Concessionary Loan
Gift Aid
Other
Residential
Care
Provision for Inter-company debt
Prepayments & Accrued Income
Other debtors		 Group
2025
2024
2025
2024
£
£
£
£
1,617,896
780,734
3,795,700
2,682,676
1,200,000
1,200,000
-
-
62,820
27,517
-
-
1,271,397
1,078,387
-
-
2,651,597
1,666,489
-
-
660,838)
(
660,838)
(
-
-
908,752
439,502
1,039,291
574,426
79,613
434,505
79,761
346,593
7,131,237
4,966,297
4,914,752
3,603,695
Charity
7,131,237
4,966,297
4,914,752		 3,603,695

A concessionary loan of £1,200,000 exists from Via Community Ltd, the parent Charity, to Via Residential Ltd. As the concessionary loan is for charitable purposes it is unsecured, repayable on demand and 0% interest. It is expected that the first repayment will be in 2026/27.

Via Community Ltd has provided for inter-company debt of £660,838 (2024 : £660,838) from Via Residential Ltd.

32

VIA COMMUNITY LTD NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2025

10 Creditors: amounts falling due within one year

Bank Loans
Trade Creditors
Accruals & Deferred Income
Taxation & Social Security
Other Creditors
11 Deferred Income
Unrestricted
Opening: Balance 1 April
Amount released in year
Amounts deferred in year
Closing balance 31 March
12 Provisions for Liabilities
Group
Pension Provision
Dilapidations & Repairs
Charity
Pension Provision
Dilapidations & Repairs		 2025
2024
£
£
-
449,500
4,426,522
2,303,032
523,130
535,767
471,815
345,480
132,091
108,881
Charity		 Group
2025
2024
£
£
-
449,500
4,501,599
2,387,773
539,338
543,674
1,351,144
903,150
137,908
118,013
6,529,989
4,402,110
2025
2024
£
£
372,551)
(
202,042)
(
372,551
202,042
360,847
372,551
360,847
372,551
Provided
At 31 March
2025
£
£
-
194,000
19,250
363,250
19,250
557,250
-
194,000
19,250
363,250
19,250
557,250		 Group
2025
2024
£
£
-
449,500
4,501,599
2,387,773
539,338
543,674
1,351,144
903,150
137,908
118,013
6,529,989
4,402,110
2025
2024
£
£
372,551)
(
202,042)
(
372,551
202,042
360,847
372,551
360,847
372,551
Provided
At 31 March
2025
£
£
-
194,000
19,250
363,250
19,250
557,250
-
194,000
19,250
363,250
19,250
557,250
5,553,558
3,742,660		 6,529,989 4,402,110
At 1 April
Utilised/
2024
Released
£
£
194,000
-
344,000
-		 2025
£
372,551)
(
372,551
360,847		 2024
£
202,042)
(
202,042
372,551
360,847 372,551
Provided
£
-
19,250		 At 31 March
2025
£
194,000
363,250
538,000
-		 19,250 557,250
194,000
-
344,000
-		 -
19,250		 194,000
363,250
538,000
-		 19,250 557,250

Pension Provision

Costs that the Charity estimate may be incurred to meet existing pension liabilities. Dilapidations & Repairs

Costs that the Charity estimate may be incurred upon vacating properties that are currently occupied for the delivery of services. The provision is split over all properties leased by the Charity. Uncertainty exists regarding both the amount and the timing of these costs.

33

VIA COMMUNITY LTD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

13 Commitments under Operating Leases

At 31 March 2025 the Group and Charity had future minimum lease payments under non-cancellable operating leases as follows:

leases as follows:
Not more than 1 year
More than 1 year and less than 5 years
More than 5 years
Unrestricted Funds
Unrestricted Funds
General Funds
Balance at 1 April
Net Income/(Expenditure) before Transfers
Transfers (to) Restricted Funds
Transfers (to) Designated Funds
Provision for inter-company debt
Realised gain on sale of property
Gain on revaluation of investment property
Unrealised gain/(loss) on investments
Realised gain/(loss) on investments
Balance at 31 March
Designated Funds
Balance at 1 April
Net Income/(Expenditure) before Transfers
Transfers from General Unrestricted Funds
Balance at 31 March
Total Unrestricted Funds at 31 March 2025		 Group
2025
2024
2025
2024
£
£
£
£
508,148
550,065
508,148
550,065
1,298,192
1,274,230
1,298,192
1,274,230
450,129
355,819
450,129
355,819
2,256,469
2,180,114
2,256,469
2,180,114
Group
2025
2024
2025
2024
£
£
£
£
6,703,731
6,941,444
5,989,034
6,562,557
767,090
489,332)
(
567,246
825,142)
(
-
10,018)
(
-
10,018)
(
485,000)
(
160,000)
(
485,000)
(
160,000)
(
6,985,821
6,282,095
6,071,280
5,567,398
-
-
-
-
110,400
110,400
225,000
340,000
225,000
340,000
83,748)
(
134,515
83,748)
(
134,515
67,984
52,878)
(
67,984
52,878)
(
Charity
Charity
6,985,821
6,282,095
6,071,280
-
-
-
110,400
110,400
225,000
340,000
225,000
83,748)
(
134,515
83,748)
(
67,984
52,878)
(
67,984		 5,567,398
-
340,000
134,515
52,878)
(
7,305,457
6,703,731
6,390,916		 5,989,034
106,104
471,093
106,104
135,987)
(
524,989)
(
135,987)
(
485,000
160,000
485,000		 471,093
524,989)
(
160,000
455,117
106,104
455,117		 106,104
7,760,575
6,809,835
6,846,033		 6,095,139

14 Unrestricted Funds

34

VIA COMMUNITY LTD

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

15 Analysis of Net Assets between Funds

Analysis of Net Assets between Funds Analysis of Net Assets between Funds Analysis of Net Assets between Funds
Revaluation
Unrestricted
Designated
Restricted
Reserve
Fund
Fund
Fund
£
£
£
£
Fund balances at 31 March 2025
are represented by :
Tangible Fixed Assets
165,925
2,683,332
-
-
Intangible Fixed Assets
-
157,854
-
-
Investments - Property
1,100,000
-
-
Investments - Stocks & Shares
-
1,064,254
-
-
Current Assets
-
8,306,791
455,117
1,904,340
Creditors: falling due within 1 year
-
6,529,989)
(
-
-
Creditors: falling due after 1 year
-
-
-
-
Provisions
-
557,250)
(
-
-
Total Net Assets
165,925
6,224,991
455,117
1,904,340
Movement in Funds
At 1 April
Income
Expenditure
Transfers
Gains /
2024
(Losses)
£
£
£
£
£
Unrestricted Funds
General Funds
4,024,385
28,147,221
27,568,875)
(
1,302,624
319,636
Revaluation Reserve
1,964,650
-
11,100)
(
1,787,624)
(
-
Sub-total
5,989,034
28,147,221
27,579,975)
(
485,000)
(
319,636
Designated Funds
Premises Improvement Fund
83,443
-
-
-
-
Development Fund
22,661
-
135,987)
(
485,000
-
Sub-total
106,104
-
135,987)
(
485,000
-
Total Unrestricted Funds
6,095,138
28,147,221
27,715,962)
(
-
319,636		 Total
£
2,849,257
157,854
1,100,000
1,064,254
10,666,247
6,529,989)
(
-
557,250)
(
165,925
6,224,991
455,117
1,904,340		 8,750,373
At 31 March
2025
£
6,224,991
165,925
5,989,034
28,147,221
27,579,975)
(
485,000)
(
319,636		 6,390,916
83,443
-
-
-
-
22,661
-
135,987)
(
485,000
-		 83,443
371,674
106,104
-
135,987)
(
485,000
-		 455,117
6,095,138
28,147,221
27,715,962)
(
-
319,636		 6,846,033

35

VIA COMMUNITY LTD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

15 Analysis of Net Assets between Funds (Ctd)

Movement in Funds
At 1 April
Income
Expenditure
Transfers
Gains /
2024
(Losses)
£
£
£
£
£
Total Unrestricted Funds
6,095,138
28,147,221
27,715,962)
(
-
319,636
Restricted Funds
Capital Grants
126,716
-
20,489)
(
-
-
SSMTRG (previously OHID)
270,565
4,248,988
4,477,388)
(
-
-
Mental Health
71,251
150,000
(195,357)
-
-
Drug Testing
146,032
-
-
-
-
Inpatient Rehab
72,400
307,300
(338,317)
-
-
Gloucestershire
800,707
(347,263)
-
-
Smoking Cessation
55,199
325,585
(222,473)
-
-
Surrey Property
100,000
(1,350)
-
-
Rough Sleeper/Outreach
1,412,513
2,378,027
(3,125,351)
-
-
Others - individual balances
less than £50,000
84,080
248,821
165,857)
(
-
-
Total Restricted Funds
2,238,756
8,559,428
8,893,844)
(
-
-
Total Funds
8,333,895
36,706,648
36,609,806)
(
-
319,636		 At 1 April
Income
Expenditure
Transfers
Gains /
2024
(Losses)
£
£
£
£
£
6,095,138
28,147,221
27,715,962)
(
-
319,636		 At 31 March
2025
£
6,846,033
106,227
42,165
25,894
146,032
41,383
453,444
158,311
98,650
665,189
167,044
2,238,756
8,559,428
8,893,844)
(
-
-		 1,904,340
8,333,895
36,706,648
36,609,806)
(
-
319,636		 8,750,373

Development funds: funds that have been designated by the Trustee's for future planned expenditure on specific purposes. Total development funds of £485,000 have been created to develop our Diversity, Equity and Inclusion' work, improve IT services and development of our Women's Only Detox Service.

Restricted Funds: funds that have been restricted in use or purpose by the funder and include both capital and revenue funds for purposes as noted in description.

SSMTRG (OHID) Grants: SSMTRG is a part of the Department of Health and Social Care representing the Office for Health Improvement and Disparities. Grants given are restricted in nature to purpose.

36

VIA COMMUNITY LTD

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2025

16 Comparative analysis of net assets between funds and movement in funds
Revaluation
Unrestricted
Designated
Restricted
Reserve
Fund
Fund
Fund
£
£
£
£
Fund balances at 31 March 2024
are represented by :
Tangible Fixed Assets
1,964,650
2,697,864
-
-
Intangible Fixed Assets
-
141,186
-
-
Investments - Property
875,000
-
-
Investments - Stocks & Shares
-
2,147,223
-
-
Current Assets
-
3,103,221
106,104
2,238,758
Creditors: falling due within 1 year
-
4,402,110)
(
-
-
Creditors: falling due after 1 year
-
-
-
-
Provisions
-
538,000)
(
-
-
Total Net Assets
1,964,650
4,024,385
106,104
2,238,758
Movement in Funds
At 1 April
Income
Expenditure
Transfers
Gains /
2023
(Losses)
£
£
£
£
£
Unrestricted Funds
General Funds
4,485,543
20,333,116
21,086,468)
(
129,443)
(
421,636
Revaluation Reserve
2,077,014
-
71,790)
(
40,575)
(
-
Sub-total
6,562,557
20,333,116
21,158,258)
(
170,018)
(
421,636
Designated Funds
Premises Improvement Fund
83,443
-
-
-
-
Development Fund
387,650
10,842
535,831)
(
160,000
-
Sub-total
471,093
10,842
535,831)
(
160,000
-
Total Unrestricted Funds
7,033,650
20,343,958
21,694,089)
(
10,018)
(
421,636		 16 Comparative analysis of net assets between funds and movement in funds
Revaluation
Unrestricted
Designated
Restricted
Reserve
Fund
Fund
Fund
£
£
£
£
Fund balances at 31 March 2024
are represented by :
Tangible Fixed Assets
1,964,650
2,697,864
-
-
Intangible Fixed Assets
-
141,186
-
-
Investments - Property
875,000
-
-
Investments - Stocks & Shares
-
2,147,223
-
-
Current Assets
-
3,103,221
106,104
2,238,758
Creditors: falling due within 1 year
-
4,402,110)
(
-
-
Creditors: falling due after 1 year
-
-
-
-
Provisions
-
538,000)
(
-
-
Total Net Assets
1,964,650
4,024,385
106,104
2,238,758
Movement in Funds
At 1 April
Income
Expenditure
Transfers
Gains /
2023
(Losses)
£
£
£
£
£
Unrestricted Funds
General Funds
4,485,543
20,333,116
21,086,468)
(
129,443)
(
421,636
Revaluation Reserve
2,077,014
-
71,790)
(
40,575)
(
-
Sub-total
6,562,557
20,333,116
21,158,258)
(
170,018)
(
421,636
Designated Funds
Premises Improvement Fund
83,443
-
-
-
-
Development Fund
387,650
10,842
535,831)
(
160,000
-
Sub-total
471,093
10,842
535,831)
(
160,000
-
Total Unrestricted Funds
7,033,650
20,343,958
21,694,089)
(
10,018)
(
421,636		 16 Comparative analysis of net assets between funds and movement in funds
Revaluation
Unrestricted
Designated
Restricted
Reserve
Fund
Fund
Fund
£
£
£
£
Fund balances at 31 March 2024
are represented by :
Tangible Fixed Assets
1,964,650
2,697,864
-
-
Intangible Fixed Assets
-
141,186
-
-
Investments - Property
875,000
-
-
Investments - Stocks & Shares
-
2,147,223
-
-
Current Assets
-
3,103,221
106,104
2,238,758
Creditors: falling due within 1 year
-
4,402,110)
(
-
-
Creditors: falling due after 1 year
-
-
-
-
Provisions
-
538,000)
(
-
-
Total Net Assets
1,964,650
4,024,385
106,104
2,238,758
Movement in Funds
At 1 April
Income
Expenditure
Transfers
Gains /
2023
(Losses)
£
£
£
£
£
Unrestricted Funds
General Funds
4,485,543
20,333,116
21,086,468)
(
129,443)
(
421,636
Revaluation Reserve
2,077,014
-
71,790)
(
40,575)
(
-
Sub-total
6,562,557
20,333,116
21,158,258)
(
170,018)
(
421,636
Designated Funds
Premises Improvement Fund
83,443
-
-
-
-
Development Fund
387,650
10,842
535,831)
(
160,000
-
Sub-total
471,093
10,842
535,831)
(
160,000
-
Total Unrestricted Funds
7,033,650
20,343,958
21,694,089)
(
10,018)
(
421,636		 Total
31/03/23
£
4,662,513
141,186
875,000
2,147,223
5,448,083
4,402,110)
(
-
538,000)
(
1,964,650
4,024,385
106,104
2,238,758		 8,333,895
At 31 March
2024
£
4,024,385
1,964,649
6,562,557
20,333,116
21,158,258)
(
170,018)
(
421,636		 5,989,034
83,443
-
-
-
-
387,650
10,842
535,831)
(
160,000
-		 83,443
22,661
471,093
10,842
535,831)
(
160,000
-		 106,104
7,033,650
20,343,958
21,694,089)
(
10,018)
(
421,636		 6,095,139

37

VIA COMMUNITY LTD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

16 Comparative analysis of net assets between funds and movement in funds (Ctd)

Movement in Funds
At 1 April
Income
Expenditure
Transfers
2023
£
£
£
£
Total Unrestricted Funds
7,033,650
20,343,958
21,694,089)
(
10,018)
(
Restricted Funds
Capital Grants
147,205
-
20,489)
(
-
SSMTRG (previously OHID)
494,744
2,485,832
2,710,011)
(
-
Mental Health
68,787
150,000
147,536)
(
-
Drug Testing
171,887
0
25,855)
(
-
Inpatient Rehab
(259)
277,386
204,727)
(
-
Smoking Cessation
71,367
47,977
64,145)
(
-
Rough Sleepers/Outreach
1,116,670
2,042,312
1,746,469)
(
-
Others - individual balances
less than £50,000
104,083
122,521
152,542)
(
10,018
Total Restricted Funds
2,174,484
5,126,028
5,071,774)
(
10,018
Total Funds
9,208,135
25,469,986
(26,765,863)
(0)		 At 1 April
Income
Expenditure
Transfers
2023
£
£
£
£
7,033,650
20,343,958
21,694,089)
(
10,018)
(		 Gains /
(Losses)
£
421,636		 At 31 March
2024
£
6,095,139
-
-
-
-
-
-
-
-		 126,716
270,565
71,251
146,032
72,400
55,199
1,412,513
84,080
2,174,484
5,126,028
5,071,774)
(
10,018		 - 2,238,756
9,208,135
25,469,986
(26,765,863)
(0)		 421,636 8,333,895

17 Pension Schemes

The Charity's employees belong to four principal pension schemes. The People's Pension Scheme; the NHS Pension Scheme; the Local Government Pension Scheme and the Prudential Platinum Pension Scheme.

Peoples Pension Scheme

The Peoples Pension Scheme is a stakeholder pension scheme for the majority of the Charity's staff. The contributions payable in the year amounted to £480,373 (2024 : £358,951).

NHS Pension Scheme

Past and present employees are covered by the provisions of NHS Pension Schemes. Details of the benefits payable and rules of the Schemes can be found on the NHS Pensions website at www.nhsbsa.nhs.uk/pensions. These are unfunded defined benefit schemes that cover NHS employers, GP practices and other bodies, allowed under the direction of the Secretary of State for Health and Social Care in England and Wales. They are not designed to be run in a way that would enable NHS bodies to identify their share of the underlying scheme assets and liabilities. Therefore, each scheme is accounted for as if it were a defined contribution scheme: the cost to the NHS body of participating in each scheme is taken as equal to the contributions payable to that scheme for the accounting period.

38

VIA COMMUNITY LTD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

17 Pension Schemes (Ctd)

In order that the defined benefit obligations recognised in the financial statements do not differ materially from those that would be determined at the reporting date by a formal actuarial valuation, the FReM requires that “the period between formal valuations shall be four years, with approximate assessments in intervening years”. An outline of these follows:

a) Accounting valuation

A valuation of scheme liability is carried out annually by the scheme actuary (currently the Government Actuary’s Department) as at the end of the reporting period. This utilises an actuarial assessment for the previous accounting period in conjunction with updated membership and financial data for the current reporting period, and is accepted as providing suitably robust figures for financial reporting purposes.

b) Full actuarial (funding) valuation

The purpose of this valuation is to assess the level of liability in respect of the benefits due under the schemes (taking into account recent demographic experience), and to recommend contribution rates payable by employees and employers.

The latest actuarial valuation undertaken for the NHS Pension Scheme was completed as at 31 March 2020. The results of this valuation set the employer contribution rate payable from April 2024 to 23.7% of pensionable pay. No breach of the cost cap corridor in the same direction has occurred and therefore ther is no requirement for the Secretary of State for Health and Social care to consult on changes to the scheme.

The scheme's Combined Statement of Financial Position to 31 March 2025 show an unfunded liability of £457billion. The unfunded liability will result in future payments by participating employers. The scheme has 1,868,523 active members, of which 15 (2024 : 13) were employees of Via Community Ltd and subsidiaries as at year end. The expense recognised in the Statement of Financial Activities, which is equal to contributions due for the year, were £117,256 (2024 : £72,574).

Local Government Pension Scheme

The Charity participates in the Local Government Pension Schemes.

The market value of the fund's assets as at 31st March 2025 was £402billion with an overall funding level of 112%-147% of its liabilities. The scheme is a multi-employer defined benefit plan but because the Charity cannot ascertain its share of any underlying assets and liabilities and hence deficit, it is accounted for as a defined contribution scheme. The Charity paid primary and secondary contributions. The amount payable in the year was £12,843 (2024 : £12,611) for 3 active members (2024 : 3). Contribution rates were 5.5% - 12.5%.

39

VIA COMMUNITY LTD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

17 Pension Schemes (Ctd)

Prudential Platinum Pension Scheme

The Charity also funded 4 employees (2024 : 4) who are members of a scheme with Prudential Platinum Pension Scheme, as at 31 March 2025, all 4 members are deferred.

The scheme started on 1 September 2012 and provides retirement and death in service benefits for members and their dependants. It is a defined benefit scheme which means that the benefits are calculated on a pre-determined basis specified in the scheme's rules.

The scheme is a "Registered Pension Scheme" within the meaning given by section 150(2) of the Finance Act 2004. Members of the section are contracted-out of the earnings-related part of the scheme. Actuarial valuations will be obtained to allow Via to review participation in the scheme to wind up, and as disclosed in Note 13, Via has provided for the best estimate of settling it's obligations and discharging all liabilities under the scheme. Until the scheme is effectively wound up Via will be liable for all administration fees, fees in 2025 were estimated to be £25,177 (2024 : £25,177).

18 Reconciliation of Net Debt

econciliation of Net Debt
Cash at Bank and in Hand
Borrowing		 2024
Cashflows
£
£
1,844,388
3,907,107
449,500)
(
449,500		 2025
£
5,751,495
-
1,394,888
4,356,607		 5,751,495

19 Related Party Transactions

As at 31 March 25, there were amounts owed from and to subsidiaries.

Via Residential Ltd:

£2,629,535 was owed from Via Residential Ltd (2024 : £2,278,387). Of this balance, £1,200,000 is in the

form of an unsecured concessionary loan at 0% interest and repayable on demand. The concessionary loan was signed and agreed 31st March 2021 and it is expected that the first repayment will be in 2026/27.

Other intercompany transactions included an amount of £125,598 charged to Via Residential Ltd for salary recharges, £183,594 for management support charges and, £163,888 charged by Via Residential Ltd for the provision of inpatient residential rehabilitation and detoxification services.

Via Care Ltd:

Via Care Ltd owed £2.7m to Via Community Ltd (2024 : £1.7m). Via Care Ltd incurs all the costs associated with providing health and social care services to commissioners, including the employment of staff and contracting with suppliers, through an inter-company agreement with Via Community Ltd, recharges totalled £17.6m (2024 : £9.9m). Via Care Ltd donates all profits for the year to Via Community Ltd equating to £539,704 (2024 : £294,670). Klearwell Ltd/Klearwell Via Amitis Ltd:

Via owned 25% shares of Klearwell Via Amitis Ltd through a joint venture arrangement with Amitis Holdings Ltd. Klearwell Via Amitis Ltd held 100% of the shares of Klearwell Ltd. Both companies are in administration and as neither company holds any assets, Trustees believe recovery of any debt is limited and have so made provision for this. Trustees:

The Trustees are not remunerated for their services and during there was no reimbursement for expenses (2024 - £nil). During the year no payments (2024 : £nil) were made to Trustee's, during 2022 payments of £25,000 were made to the outgoing Chairperson, Ms Yasmin Batliwala, in their capacity for consultancy on communications matters. £12,500 that remained outstanding has been settled during 24/25. This arrangement was permitted under clause 6.4.2 of the Charity's Articles of Association.

40

VIA COMMUNITY LTD NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2025

20 Comparative Statement of Financial Activities for the year ended 31 March 2024

Notes
Income
Donations
Charitable Activities
Other Income
Total Income
Expenditure
Charitable Activities
Total Expenditure
Net Income/(Expenditure) before transfers
Transfers between Funds
Net Income/(Expenditure) for the year
Other recognised Gains/(Losses)
Gain/(Loss) on revaluation of investment
property
Realised (Loss) on investments
Unrealised Gain on investments
Net Movement on Funds
Funds at 1 April 2023
Funds at 31 March 2024		 Restricted &
Total
General
Designated
Endowment
2024
£
£
£
£
2,648
-
-
2,648
20,216,108
10,842
5,126,029
25,352,979
114,360
-
-
114,360
Unrestricted		 Total
2023
£
15,434
25,551,504
58,124
20,333,116
10,842
5,126,029
25,469,987		 25,625,062
21,158,258
535,831
5,071,774
26,765,863		 25,956,179
21,158,258
535,831
5,071,774
26,765,863		 25,956,179
825,142)
(
524,989)
(
54,255
1,295,876)
(
170,018)
(
160,000
10,018
-		 331,117)
(
-
995,160)
(
364,989)
(
64,273
1,295,876)
(
340,000
-
-
340,000
52,878)
(
-
-
52,878)
(
134,515
-
-
134,515		 331,117)
(
65,000)
(
-
1,071)
(
573,523)
(
364,989)
(
64,273
874,239)
(
6,562,557
471,093
2,174,485
9,208,135		 397,188)
(
9,605,323
5,989,034
106,104
2,238,758
8,333,896		 9,208,135

41