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← Via Residential Ltd

2025-03-31-accounts

Company Limited by Guarantee Number: 03197716 Registered Charity Number: 1055486

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

A Company Limited by Guarantee

Via Residential Ltd

CONTENTS
Page
Trustees’ Report [3-10]
Independent Auditor’s report [11-14]
Statement of financial activities [15]
Balance sheet [16]
Cash flow statement [17]
Notes to the financial statements [18-30]

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A Company Limited by Guarantee

Via Residential Ltd

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees & Directors Charles Waddicor - Chair Appt 11/11/25 Richard Paul Mike Walsh Appt 17/11/25 Gillian Benning Resigned 05/02/25 Yasmin Batliwala Resigned 30/06/25 Chief Executive Anna Whitton Company Secretary Brian McGinn Charity number 1055486 Company number 03197716 Country of incorporation United Kingdom Principal address Passmores House Third Avenue Harlow CM18 6YL Auditors Crowe U.K. LLP Statutory Auditors 55 Ludgate Hill London EC4M 7JW Bankers Barclays Bank 1 Churchill Place London E14 5HP

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A Company Limited by Guarantee

Via Residential Ltd

Trustees’ Annual Report

Our Objectives

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

Ensuring Our Work Delivers Our Aims

We review our aims, objectives and activities each year. This review looks at what we achieved and the outcomes of our work in the previous 12 months. The review looks at the success of each key activity and the benefits they have brought to those groups of people we are set up to help. The review also helps us to ensure our aim, objectives and activities remained focused on our stated purposes.

The Focus of Our Work

The strategies we used to meet the objectives included:

How Our Activities Deliver Public Benefit

The Trustees, who are the Board of Directors, have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing aims and objectives and in planning our future activities. The Trustees have set a strategy which considers how all planned activities will contribute to the organisation’s vision, mission (see below), aims and objectives, to ensure that services and activities are operated to benefit those in need within our society.

All our charitable activities currently focus on the provision of treatment for drug and alcohol misuse in our residential detoxification and rehabilitation unit and are undertaken for the benefit of individuals but also for the public benefit in reducing social breakdown.

Who Benefits From Our Services?

Passmores House, as Via Residential Ltd is commonly referred to, is a detoxification and recovery community for men and women aged 18 years and above with drug or alcohol problems and all levels and types of dependency. We deliver our detoxification and residential rehabilitation programmes which help people return to a full and active lifestyle free from dependency. We are able and pride ourselves on our ability to treat all patients, regardless of the complexity of needs or multiple dependencies.

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Via Residential Ltd A Company Limited by Guarantee

Trustees’ Annual Report (continued)

Activities, Achievements and Performance

Via Residential Ltd, continues to be an important part of the parent charity, Via Community Ltd (Via). Recovery from addiction is possible and Passmores House structures its specialist care in a way that allows service users to take the lead in their recovery. The care package is fully comprehensive, including detoxification, rehabilitation and reintegration. Passmores House is nationally recognised as a leader in its field and model treatment unit.

Activity from 1[st] April 2024 – 31[st] March 2025 was as follows:

Inpatient Detoxification Inpatient Detoxification
Residential Rehabilitation
Number ofpatients 265 47
Successful reintegration 226 29
% of successful reintegration 85% 62%

Passmores House specialises in the following:

Passmores House continued to deliver all levels of non-complex and complex detoxification and rehabilitation services to residents and also offered complimentary therapies such as the Gloves boxing programme, Cricket, the Capital Card, and new group therapy programmes.

Quality

During 2024/25 we have continued to embed qualitative practice in our services. In order to achieve services with the highest standards of care, Passmores House has now been fully incorporated within the governance framework of the organisation, while we also implement any learning to improve the service at every opportunity.

The service continues with a Care Quality Commission (CQC) rating of “good” and noted a number of areas of good practice including staff behaviour, client service delivery, medicines management and mandatory compliance. We continue to meet regularly with CQC to discuss ways of working to improve services to patients. Patient care and safety is always at the forefront of our delivery, and we continue to review and improve our premises to facilitate this. During 24/25 we have refurbished the adjoining property, purchased 5 years ago, known as Kings Acre and this will now become an integral part of Passmores client support. The six additional rooms will allow us to offer further rehab and step-down beds whilst also increasing the number of detox beds in Passmores.

Health, Safety and Wellbeing

The Health and Safety of staff and service users continues to remain of paramount importance, and we continue to provide a significant focus on this during 2024/25 due to the nature of operating in a 24 hour, 7 days a week environment. Health and Safety and Infection Control audits are completed on a regular basis and we have an in house maintenance team to rectify and manage any issues asap.

4

A Company Limited by Guarantee

Via Residential Ltd

Trustees’ Annual Report (continued)

Service User Involvement and Peer Advocacy

The meaningful involvement of service users in the organisation continues to be a fundamental element of Passmores’ services and we achieve this through a variety of mechanisms at a local level with weekly meetings that provide opportunities for service users to feedback their views, concerns and suggestions, which in turn feed into improved service delivery, organisational policies and practice.

Staff Development and Volunteers

Our multidisciplinary staff team at Passmores includes clinical, medical, support and sessional staff. The development and learning of our employees and volunteers continue to be a key commitment for Passmores as part of Via. We work with our managers to develop their management and leadership skills through a range of accredited qualifications, continuing professional development and reflective practice. We are committed to facilitating the continuing professional development of our medical and psychosocial teams.

From recovery practitioners and service administrators to peer mentors and trainee counsellors, volunteers engage in a variety of roles across the organisation to support us in service delivery. Our volunteers are always supervised and help to widen the scope of opportunities available to people accessing our services. This has a significant impact on what we can offer as an organisation and is helping us to transform the lives of our clients.

Equal Opportunities

Via is an equal opportunities employer and will apply objective criteria to assess merit. It aims to ensure that no job applicant or employee receives less favourable treatment on the grounds of age, race, colour, nationality, religion, ethnic or national origin, gender, marital status, or sexual orientation or disability.

Selection criteria and procedures are regularly reviewed to ensure that individuals are selected, promoted and treated based on their relevant merits and abilities. All employees are given the opportunity and, where appropriate and possible, special training to enable them to progress both within and outside the organisation. The Charity is committed to a programme of action to make this policy effective and ensures it is brought to the attention of all employees.

Partnership Working

Via works closely with partners in the statutory, voluntary, and private sectors to give people the support they need to recover. Service users often need to use a wide variety of services ranging from health and housing to benefits and employment. By collaborating with organisations whose areas of expertise complement our own, we can deliver better services and outcomes for service users and communities.

Future Objectives

The trading environment for detoxification and rehabilitation services continues to be challenging with limited resources available for treatment. This is recognised throughout the sector and is often a reason repeated for the many centre closures that have occurred in recent years. The Trustees remain confident in the need and demand for high quality services. During the year we have redeveloped the adjoining site, known as Kings Acre. This allows us to have 16 detox rooms and 13 rehab, and these will open gradually in 25/26, creating a new, modern, best of sector offering for detoxification and

5

A Company Limited by Guarantee

Via Residential Ltd

Trustees’ Annual Report (continued)

rehabilitation. The additional income and flexibility this will provide, will allow us to move to a financially sustainable model and provide returns for re-investment in the service. We have established an ongoing maintenance plan to refurbish each room over the next 12 months in order to provide the best accommodation possible for clients. We have reviewed the effects of the employers NIC changes for April 2025 and other inflationary factors and unfortunately have needed to increase charges in 25/26, though we have kept these to a minimum and continue to provide the best quality service and value for money.

Financial results for the year, although improved are again disappointing. Occupancy had increased during the year and by autumn we believed we had finally turned the financial corner. Unfortunately towards the last 3 months of the financial year referrals dropped alarmingly While we believe that this may have been caused in some way by over commitment of community budgets for inpatient treatment and delays in the award of DATRIG funding, moving forward we need to be more robust in our management of occupancy and plan to be able to cope with the peaks and troughs of public sector referrals. It is pleasing to report again that Via Community Ltd, the parent charity, has agreed to continue to support the Charity. Via views that supporting the residential services is an investment in an exciting future for Via as a whole and that a market leading, innovative, and fully utilised facility can be developed. We continue to work with our staff, suppliers, commissioners, partners and patients to ensure we achieve value for money in all that we do through efficient and effective use of our resources. We shall be prudent in our budgets and forecasts in the coming year and acknowledge that issues that may have further effects on our patients, and we will be there to help them. With further investment in increasing room numbers and continual refurbishment of our premises we believe we can become sustainable in the near future.

At all times we have maintained our high-quality service, with patient care prioritised at all times. We are working with our stakeholders to ensure quick and smooth admittance, including continued weekend admittance, allowing more patients to be entered into care earlier. We also wish to offer increased private treatment and so be a truly open treatment centre for all people in need.

Report of the Management Committee

Structure, Governance and Management

Governance

Trustees are aware of the principles set out in the Governance Code for charities published in July 2017. The Trustees consider current governance arrangements to be satisfactory and consistent with the principles identified in the governance code. It regularly reviews policies and procedures to ensure these reflect best practice.

Constitution

Via Residential Ltd was incorporated with its Memorandum and Articles of Association as a Company Limited by Guarantee on 13 May 1996 and as a Charity on 22 May 1996. Under the Company’s Articles of Association, the Directors listed are the members of the Management Committee and are the Directors for Company law. The Directors are also Trustees for Charity law. In the event of the Company being wound up the members are required to contribute an amount not exceeding £1 each.

Related Parties

Within the terms of a merger agreement dated 14[th] April 2011, Via Residential Ltd became a wholly owned subsidiary of Via Community Ltd which is a long-established charitable company (company number 2807934 and charity number 1031602) that provides a wide range of substance misuse related

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Via Residential Ltd A Company Limited by Guarantee

Trustees’ Annual Report (continued)

services. Following completion of the merger, Via Residential Ltd became a part of the Via group and adopted governance and management arrangements to align with those of Via.

Recruitment of Directors

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 directors utilising recruitment specialists and media as required to attract suitably qualified applicants with a focus on maintaining a diverse and effective Board of Trustees.

Induction and Training of Directors/Trustees

An induction plan is in place for any 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 is controlled by Via and adopts Via’s governance, management, and reporting structures. The Charity has three Directors who are also Directors of Via, Via’s Board of Directors meet a minimum of four times a year to provide the appropriate governance to the Via group, including Via Residential Ltd. Board meetings normally involve the attendance of the Via’s Chief Executive and Executive Management team. In addition, the Directors and Chair participate in working parties and subcommittees appointed by the Board when necessary. The Board delegates day-to-day operations of the Charity and service delivery to the Chief Executive of Via who is supported by senior and functional managers.

A performance management framework is in place throughout the organisation involving annual appraisals and regular staff supervision in which performance issues and development needs are addressed. 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 Trustees at regular intervals. This includes the monitoring and reporting of service user feedback, operational and business risk, and financial performance.

Risk Management

The Trustees regularly review the major risks to which the Charity is exposed and the systems which have been established to mitigate those risks by review of the Strategic Risk Register, which is prepared by the Via Executive Management Team for Board meetings.

The key risks to the organisation, and the actions taken against each of these are as follows.

Ability to operate at breakeven level – Operating at a significant deficit in the past has led to the development of a strategic plan that allows for an increase in revenue over time to enable future financial stability. Via Trustees view the provision of inpatient residential accommodation as part of their overall plans to provide comprehensive quality care in respect of detoxification and rehabilitation facilities and so recognise the need to financially support Via Residential Ltd. The budget for 2025/26 is a small surplus after factoring the need to maintain occupancy levels and control agency costs. We will review and manage this closely.

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Via Residential Ltd A Company Limited by Guarantee

Trustees’ Annual Report (continued)

Most clients are referred to Passmores House by their local authority which funds the treatment. These are clients whose needs cannot be met by day services within their locality. Continued financial pressure on local authorities means that referrals are only made when funds are available. Further tier 4 contracts have been agreed so that we may extend the breadth of our services to further local authority areas to minimise vacancies and increase funding for our services. We plan to continue to promote our services by marketing and publicity. There will also be a renewed focus on private patient services in the future when capacity permits. The intention of extending the services offered through the Kings Acre acquisition and the potential to extend our current site is designed to mitigate some of the longer-term sustainability risks.

Level of Reserves and maintaining sufficient working capital – Due to losses recorded in the past, recent issues from Covid-19 and the restrictions in being able to grow or diversify income streams due to the reasons noted above, the Charity has been financially supported by Via to ensure financial stability and to meet cashflow requirements. It is the intention of Via that this on-going support will continue for the foreseeable future, while being managed and until such a time as the organisation becomes selfsustaining financially.

Quality of care and maintaining current levels of income – the Charity has a strong emphasis on the quality of care provided and this is reflected in strong regulatory care scores. The Passmores House Service is registered with the Care Quality Commission (CQC) and currently maintains a rating of “good”. Unless this changes – which the Trustees and management team do not expect – there is deemed to be minimal risk surrounding the quality of services. The recruitment of a clinical team comprising of a consultant, supporting medical staff, lead nurse and chief pharmacy roles have all contributed to an improved quality of service which is important in developing financial sustainability.

Financial Review

Via Residential Ltd funding comes primarily from the statutory sector. Funding streams from Local Authorities and NHS Clinical Commissioning Groups are utilised by local authority-based partnerships or community care managers that commission drug and alcohol services. We also have the ability to offer treatment privately.

Via views that supporting the Charity is an investment in an exciting future for the Charitable Group and that a market leading, innovative and fully utilised facility can be developed. As such, Via has continued to invest funds from its reserves into the development of the Passmores House residential service and anticipate that this support will continue, albeit at reducing levels through the coming financial years. Using this investment, the Charity continues to be able to finance current and future day-to-day operational requirements. During 2425 the Charity has refurbished Kings Acre, an adjacent property, purchased for this purpose in 2019 and the additional six rooms will come into operation during 2526.

In the year to 31 March 2025 the Charity received total income of £1.86 (2024: £1.7m), an increase of 9.4% compared to 2024.

Expenditure for the Charity also increased during the year to £2.06 (2024: £2.03m). The most significant cost to running the Passmores facility continues to be salary costs, with associated agency costs of 28% having a detrimental effect. Recruitment continues to be difficult across our sector however moving into 25/26 vacancies have fallen although long term sickness also drives the need for agency. We hope we can stay close to full staff compliment in the year while also planning to meet our 85% occupancy target. We continue to monitor how controls and the safety of patients function during these times and will aim to continue treatments for the most complex patients within the objective of a break-even position.

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Via Residential Ltd A Company Limited by Guarantee

Trustees’ Annual Report (continued)

Financial Outlook

Support is provided throughout the year by Via. The support is not expected to be required in the long term, in line with our business plan for developing services at Passmores House. At 31 March 2021, an unsecured loan from Via was agreed to consolidate debt at that time, the loan is concessionary and repayable on demand at 0% interest, the first repayment is now expected in 2026/27.

The financial outlook for the coming year remains challenging from an income perspective, exacerbated by the economic environment including inflation, increases in employers national insurance costs and government policy. In the year ahead, the Charity has budgeted a small surplus in 25/26, this will be a challenging budget and will be closely managed. We will look to new funding avenues including increased frameworks and private sources, we will manage agency costs and develop new marketing strategies all while increasing service to 29 rooms. Vitally, Via has strong reserves and the Trustees of the Charity have received assurance that Via will continue on-going financial support, as may be required.

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

Reserves Policy

The Trustees’ policy is to retain the consolidated accumulated unrestricted funds to provide for continuity of service in the event of late fund allocation or other contingencies. The policy sets the level of Unrestricted Reserves to be between one and three months running costs. A minimum of approximately £172k for the coming year. At 31 March 2025, the Charity’s accumulated fund balance of unrestricted funds was a deficit of £1.74m (2024: £1.55m deficit). The Trustees and management are working towards achieving the Reserves Policy. The day to day working capital requirements of the Charity will continue to be provided by Via as and when necessary.

Via Residential Ltd also has a revaluation reserve at year end of £166k (2024: £177k). These funds are not accessible without the sale of Thomas Brennan House. Total funds are deficit £1.58m (2024: deficit £1.38m)

Going Concern

Following a review of budgets, cash flow forecasts and liabilities there are no material uncertainties surrounding the Charity’s ability to continue as a going concern. The Charity has net current liabilities and is reliant on the support of its parent company, Via. Via has indicated that it has the financial capability and the intention to continue supporting the Charity to the extent that it will remain a going concern for the foreseeable future. Looking further forward, the Charity has expanded its operations so that additional patients can be cared for. This expansion will also ensure the financial stability and viability in the long term with the availability of 29 rooms. We have actions in place to manage risk and we continue to review and take action on inflationary pressures, including the increase in employers national insurance rates, in the short to medium term. We continue to monitor this issue and its effect on staff, financial performance, future plans and the Charity as a whole.

Auditors

Crowe U.K. LLP were appointed as the charitable Company’s Auditors in December 2018 and have expressed their willingness to continue in that capacity.

Directors’ Responsibilities Statement

The Trustees are responsible for preparing the Trustees' Report and the financial statements in

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Via Residential Ltd

A Company Limited by Guarantee

Trustees’ Annual Report (continued)

accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In preparing this report, the directors have taken advantage of the small companies’ exemptions provided by section 415A of the Companies Act 2006.

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 company and of the surplus or deficit of the Charitable company 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 company 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 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 was approved by the Board of Directors on 8[th] December 2025 and signed on their behalf by

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Richard Paul - Director

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Via Residential Ltd A Company Limited by Guarantee

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

Opinion

We have audited the financial statements of Via Residential Ltd (‘the charitable company’) for the year ended 31 March 2025 which comprise The Statement of Financial Activities, Charity Balance Sheet, 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 charitable company 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 charitable company’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 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.

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Via Residential Ltd A Company Limited by Guarantee

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 charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in 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.

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.

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Via Residential Ltd A Company Limited by Guarantee

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 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 ability to operate or to avoid a material penalty. We also considered the opportunities and incentives that may exist within the charitable company 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. Our audit procedures to respond to these risks included enquiries of management and the Board of Trustees 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 nondetection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing noncompliance and cannot be expected to detect non-compliance with all laws and regulations.

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Via Residential Ltd

A Company Limited by Guarantee

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.

Vocort Nake

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

London

23.12.2025

14

VIA RESIDENTIAL LTD

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

Notes
Income
Charitable Activities
2
Other Income
2
Total Income
Expenditure
Charitable Activities
3
Total Expenditure
Net (Expenditure) before transfers
Transfers between Funds
Net (Expenditure) for the year / Net movement of Funds
Funds at 1 April 2024
Funds at 31 March 2025		 Total
Total
General
Designated
2025
2024
£
£
£
£
1,858,779
-
1,858,779
1,695,319
817
-
817
101
1,859,596
-
1,859,596
1,695,420
2,059,440
-
2,059,440
2,031,230
2,059,440
-
2,059,440
2,031,230
199,844)
(
-
199,844)
(
335,810)
(
-
-
-
-
199,844)
(
-
199,844)
(
335,810)
(
1,375,535)
(
-
1,375,535)
(
1,039,725)
(
1,575,379)
(
-
1,575,379)
(
1,375,535)
(
Unrestricted

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 notes on pages 18 - 30 form part of these financial statements

15

VIA RESIDENTIAL LTD BALANCE SHEET AS AT 31 MARCH 2025

2025 2024
Notes £ £
Fixed Assets
Tangible Fixed Assets 6 558,620 569,869
558,620 569,869
Current Assets
Debtors 7 318,898 446,529
Cash at bank and in hand 136,269 6,798
455,167 453,327
Current Liabilities
Creditors: Amounts falling due within one year 8 ( 2,589,166) ( 2,398,731)
Net Current Assets ( 2,133,999) ( 1,945,404)
Total Net Assets ( 1,575,379)
(		 ( 1,375,535)
(
Funds
Unrestricted Funds
General Funds ( 1,741,304)
(		 ( 1,552,560)
(
Revaluation Reserve 165,925 177,025
Total Funds 11 ( 1,575,379)
(		 ( 1,375,535)
(

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

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

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pS hil
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Richard Paul - Director

Charity Registration Number: 1055486 Company Registration Number: 03197716

16

VIA RESIDENTIAL LTD CASHFLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

Notes
Reconciliation of Cashflows from Operating Activities
Net Movement in Funds
Depreciation of Tangible Fixed Assets
Decrease/(Increase) in Debtors
Increase in Creditors
Net cash provided by / (used in) operating activities
Cashflows from Investing Activities
Purchase of fixed assets
Net cash used in investing activities
Increase in Cash and Cash Equivalents
Cash and Cash Equivalents at 1 April 24
Cash and Cash Equivalents at 31 March 25
14
Analysis of Cash and Cash Equivalents
Cash at bank and in hand		 2025
£
199,844)
(
19,101
127,630
190,436
137,323
7,853)
(
7,853)
(
129,471
6,798
136,269
136,269
136,269		 2024
£
335,810)
(
18,175
140,354)
(
417,767
40,222)
(
6,355)
(
6,355)
(
46,577)
(
53,375
6,798
6,798
6,798

17

VIA RESIDENTIAL 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 note(s).

b) Legal status of the Charity

The Charity is a company limited by guarantee incorporated in England and Wales whose registered office is Passmores House, Third Avenue, Harlow, CM18 6YL. Registered number 1055486. 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 per member of the Charity. There are 3 members of the Charity (2024: 4).

c) Going concern

Following a review of budgets and cash flow forecasts there are no material uncertainties surrounding the Charity's ability to continue as a going concern. The Charity has net current liabilities and is reliant on the support of its parent company Via Community Ltd (Via). Via has indicated that it has the financial capability and its intention to continue supporting Via Residental Ltd to the extent that it will remain a going concern for the foreseeable future. The Charity has secured a loan from the parent Charity, Via, for £1,200,000 which is unsecured and repayable on demand. As the loan is concessionery and for charitable purposes, the interest rate is 0%.

Looking further forward, the Charity has plans to expand operations so that additional service users can be cared for. This expansion would ensure the financial stability and viability in the medium and long term. With this objective, works on the refurbishment of Kings Acre, an adjoining building to Passmores, were completed for the beginning of 25/26, providing an additional six rooms. These additional six rooms opened for use in July 2025 and we continue to increase occupancy of these rooms as 'stepdown rehab'.

Passmores now has 29 beds, 16 detox and 13 rehab and with growth managerial attention is now focused on clinical and financial stability and while losses are expected in the immediate year of expansion, surpluses and the ability to re-invest own funds is expected for 26/27. We have reviewed the current economic climate and its effects on costs and inflation, including the increase in employers national insurance on salaries. We have budgeted for these and the associated risks for 25/26. We will monitor these issues and their effects on staff, financial performance, future plans and the Charity as a whole. This is covered in more detail in the performance and risk sections of the Trustees' annual report.

18

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

d) Income

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

Donations and gifts will be 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 funds are received in advance or arrears of service provision. Grant income is recognised when income be measured reliably and receipt is probable. Where there are grant conditions, the income is recognised once those conditions have been fulfilled, otherwise it is deferred.

e) 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.

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.

f) Volunteers

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

g) Tangible 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 10% - 25% straight line Computer Equipment 25%-33% straight line Motor Vehicles 25% straight line Leasehold Improvement 2% straight line Freehold Property (Buildings) 2% 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.

19

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

h) 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.

The fair value of land and buildings is usually determined from market-based evidence by appraisal that is normally undertaken by professionally qualified valuers.

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

i) 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.

Any restricted funds are monies raised for, and their use restricted to, a specific purpose, or donations subject to donor imposed conditions - there are no restricted funds at this time.

j) 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.

k) Pension Costs

The Charity operates defined benefit contribution pension schemes for its employees. The assets of the scheme are held separately from those of the Charity in an independently administered fund. Contributions for the year are charged to the Statement of Financial Activities.

l) 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.

m) 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.

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

20

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

o) 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.

p) Country of incorporation and registered office address

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

q) 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.

r) 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, and believe the values as stated are correct at this time.

Estimates and associated assumptions are 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 and any provisions for other liabilities.

21

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

2 Income
2025
£
Charitable Activities
Residential Detox & Rehab
1,858,779
1,858,779
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.		 2024
£
1,695,319
1,695,319
Other Income
Sundry Income (incl insurance claims)
Other income in the year relates to unrestricted funds.		 2025
£
817
817		 2024
£
101
101

3 Total Expenditure

Total Expenditure
Residential Detox & Rehab
Allocation of Support Costs:
Residential Detox & Rehab
Governance Costs
Audit Fees
Accountancy Fees
Legal Costs		 Staff
Costs
£
1,073,880		 Direct
Support
Costs
Costs
£
£
689,383
296,177		 Total
2025
£
2,059,440
2,059,440
Total
2025
£
296,177
296,177
Total
2025
£
3,908
-
-
3,908		 Total
2024
£
2,031,230
1,073,880 689,383
296,177		 2,031,230
Governance Mgt Support
Costs
& Admin
£
£
3,908
292,268		 Total
2024
£
241,377
3,908
292,268		 241,377
Total
2024
£
4,200
-
8,500
12,700

All governance costs in the current and previous year relate to unrestricted funds. All expenditure within the financial statements is inclusive of vat.

In the current year other governance and audit costs have been paid by Via Community Ltd.

22

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

3 Total Expenditure (ctd)

Comparative total expenditure and allocation of support costs for 2023/24

Residential Detox & Rehab
Allocation of Support Costs:
Residential Detox & Rehab
Governance Costs
Audit Fees
Accountancy Fees
Legal Costs
4 Net Expenditure
Net Expenditure is stated after charging:
Auditors Remuneration (excluding Vat)
Depreciation		 Staff
Costs
£
944,637		 Direct
Support
Costs
Costs
£
£
845,216
241,377		 Total
2024
£
2,031,230
2,031,230
Total
2024
£
241,377		 Total
2023
£
1,764,932
944,637 845,216
241,377		 1,764,932
Governance Mgt Support
Costs
& Admin
£
£
12,700
228,677		 Total
2023
£
299,580
12,700
228,677		 241,377 299,580
Total
2024
£
4,200
-
8,500
12,700
2025
£
3,257
19,101
22,358		 Total
2023
£
4,200
-
-
4,200
2024
£
3,500
18,175
21,675

23

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

5 Analysis of Staff Costs & Key Management Personnel

Salaries & Wages
Social Security Costs
Pension Costs
Clinical, Agency Support & Other Staffing Costs		 2025
2024
£
£
963,164
841,537
86,977
81,215
23,739
21,885
1,073,880
944,637
304,797
288,121
1,378,677
1,232,758

Key management personnel are from the parent charity, Via, and are not directly employed by Via Residential Ltd.

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

as follows:
2025 2024
£60,001 - £70,000 - -
£70,001 - £80,000 - -
£80,001 - £90,000 1 -
£90,001 - £100,000 - 1
£ £
Pension contributions in respect of the above bandings 2,548 2,764

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

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

Residential Detox & Rehab 2025
2024
23
18
23
18

24

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

6 Fixed Assets

Fixed Assets
Freehold Land
Leasehold
Fixtures,
& Buildings Improvement Fittings&Eq
£
£
£
Tangible Fixed Assets
Cost or Valuation
At 1 April 2024
555,000
167,150
56,742
Additions
-
7,853
-
Revaluation
-
-
-
Disposals
-
-
-
At 31 March 2025
555,000
175,003
56,742
Depreciation
At 1 April 2024
33,300)
(
138,078)
(
37,646)
(
Charge for year
11,100)
(
1,116)
(
6,885)
(
Disposals
-
-
-
At 31 March 2025
44,400)
(
139,194)
(
44,531)
(
Net Book Value
At 31 March 2025
510,600
35,809
12,211
At 31 March 2024
521,700
29,073
19,096		 Total
2025
£
778,892
7,853
-
-
786,745
209,024)
(
19,101)
(
-
228,125)
(
558,620
569,869

Freehold Land and Buildings were revalued as at March 2021, the valuation was undertaken by Cluttons Chartered Surveyors. The historical cost of land and buildings is £300,000, and the carrying value if accounted under the cost model, since point of purchase, would be £222,000 (2024 : £228,000)

The Trustees have reviewed the current Balance Sheet values of assets and liabilities and in particular property and buildings, and believe the values to materially reflect fair value.

7 Debtors

Trade Debtors
Prepayments & Accrued Income
Other debtors		 2025
2024
£
£
188,213
310,643
130,537
134,923
148
963
318,898
446,529

25

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

8 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Trade Creditors
Amounts owed to Via: Loan
Amounts owed to Via: Other
Accruals & Deferred Income
Taxation & Social Security
Other Creditors
Parent Company Loan
Unsecured loan falling due within one year		 2025
£
72,576
1,200,000
1,271,397
16,207
23,170
5,816
2,589,166
2025
£
1,200,000
1,200,000		 2024
£
84,241
1,200,000
1,078,386
7,907
25,107
3,090
2,398,731
2024
£
1,200,000
1,200,000

Unsecured loan is concessionery and repayable on demand with 0% interest.

9 Unrestricted Funds

Balance at 1 April
Net Expenditure before Transfers
Balance at 31 March		 2025
2024
£
£
1,375,535)
(
1,039,725)
(
199,844)
(
335,810)
(
1,575,379)
(
1,375,535)
(

26

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

10 Analysis of Net Assets between Funds

Analysis of Net Assets between Funds Analysis of Net Assets between Funds
Fund Analysis
Fund balances at 31 March 2025
are represented by :
Tangible Fixed Assets
Current Assets
Creditors: falling due within 1 year
Total Net Assets
Movement in Funds
At 1 April
Income
2024
£
£
Unrestricted Funds
General Funds
1,552,560)
(
1,859,596
Revaluation Reserve
177,025
-
Total Unrestricted Funds
1,375,535)
(
1,859,596		 Unrestricted Designated
Fund
Fund
£
£
558,620
-
455,167
-
2,589,166)
(
-
1,575,379)
(
-
Expenditure
Transfers
Gains /
(Losses)
£
£
£
2,059,440)
(
11,100
-
-
11,100)
(
-
2,059,440)
(
-
-		 Total
£
558,620
455,167
2,589,166)
(
1,575,379)
(
At 31 March
2025
£
1,741,304)
(
165,925
1,375,535)
(
1,859,596		 1,575,379)
(

The Revaluation Reserve comprises of amounts due to the revaluation of land and property, namely Thomas Brennan House.

27

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

11 Comparative analysis of net assets between funds and movement in funds

Fund Analysis
Fund balances at 31 March 2024
are represented by :
Tangible Fixed Assets
Current Assets
Creditors: falling due within 1 year
Total Net Assets
Movement in Funds
At 1 April
Income
2023
£
£
Unrestricted Funds
General Funds
1,227,850)
(
1,695,420
Revaluation Reserve
188,125
-
Total Funds
1,039,725)
(
1,695,420		 Fund Analysis
Fund balances at 31 March 2024
are represented by :
Tangible Fixed Assets
Current Assets
Creditors: falling due within 1 year
Total Net Assets
Movement in Funds
At 1 April
Income
2023
£
£
Unrestricted Funds
General Funds
1,227,850)
(
1,695,420
Revaluation Reserve
188,125
-
Total Funds
1,039,725)
(
1,695,420		 Unrestricted Designated
Restricted
Fund
Fund
Fund
£
£
£
569,869
-
-
453,327
-
-
2,398,731)
(
-
-
1,375,535)
(
-
-
Expenditure
Transfers
Gains /
(Losses)
£
£
£
2,031,230)
(
11,100
-
-
11,100)
(
-
2,031,230)
(
-
-		 Total
£
569,869
453,327
2,398,731)
(
1,375,535)
(
At 31 March
2024
£
1,552,560)
(
177,025
1,039,725)
(
1,695,420		 1,375,535)
(

12 Pension Schemes

The Charity and its employees contribute to the People's Pension Scheme. The Peoples Pension Scheme is a stakeholder pension scheme

Contributions payable in the year amounted to £23,739 (2024 - £21,885).

13 Reconciliation of Net Debt

Cash at Bank and in Hand
Concessionary Loan		 2024
Cashflows
2025
£
£
£
6,798
129,471
136,269
1,200,000)
(
-
1,200,000)
(
1,193,202)
(
129,471
1,063,731)
(

28

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

14 Related Party Transactions

During the year, there were amounts owed from and to the parent Charity, Via. For the year ended 31st March 2025, £2,629,535 was owed to Via (2024 : £2,278,386 ). Within the balance of £2,629,535 , an amount of £1,200,000 is in the form of an unsecured concessionery loan at 0% interest and repayable on demand. It is expected that the first repayment will be 2026/27.

Other intercompany transactions included an amount of £163,888 within Via (2024 : £99,968 ) for the purchase and supply of residential rehab and detox services from Via Residential Ltd and £125,598 (2024 : £74,143) for salary recharges and £183,594 (2024 : £228,677) management support charged by Via to Via Residential Ltd. The Trustees are not remunerated for their services and during the year no Trustees were reimbursed for travel.

15 Controlling Party

In the opinion of the Trustee's, Via Community Ltd (Via) is the controlling party. Via is incorporated in England under company number 02807934 and is registered as a charity, charity number 1031602

Via exercises control by its Trustees having the power to appoint or remove the Trustees of Via Residential Ltd. The principal purpose and activities of Via is that of the provision of advice, information, treatment and support services to people with issues of substance abuse.

The accounts can be obtained from Via, Passmores House, Third Avenue, Harlow, CM18 6YL.

29

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

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

Income
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)
Gains on revaluation of freehold property
Net Movement on Funds
Funds at 1 April 2023
Funds at 31 March 2024		 Total
Total
General
Designated
2024
2023
£
£
£
£
1,695,319
-
1,695,319
1,348,874
101
-
101
2,411
1,695,420
-
1,695,420
1,351,285
2,031,230
-
2,031,230
1,764,932
2,031,230
-
2,031,230
1,764,932
335,810)
(
-
335,810)
(
413,647)
(
-
-
-
-
335,810)
(
-
335,810)
(
413,647)
(
-
-
-
-
335,810)
(
-
335,810)
(
413,647)
(
1,039,725)
(
-
1,039,725)
(
626,078)
(
1,375,535)
(
-
1,375,535)
(
1,039,725)
(
Unrestricted

30