VIA WINGS MEETING NEEDS, CHANGING LIVES Directors, Report and Unaudited Financial Statements for the year ended 31 October 2022 Company Registratlon number: N1641813 CCNI Charlty Registratlon number.. NIC106946 IA charltable company Ilmlted by guarantee not havlng a share capltal.)
VIA WINGS Charitable company Inforniation For the year ended 31 October 2022 Trustees R. McKnight E. Atchi50n A. Patience {resigned 28 September 2022) R. Beasley lappointed 28 September 2022) Members of the Charity G. Redmond IFounderl R. McKnight E. Atchison R. Beasley (appointed Trustee 28 September 20221 C. Thompson P. Crothers J. Mcmurray A. Dillon B. Skillen D. Weir J. Dillon A. Patience Iresigned 28 September 20221 C. Wallace (resigned 15 March 20221 Company Number HMRC Charity Number N1641813 NIC 106946 Registered Office 9-13 Princes Street Dromore BT25 IAY Independent Examlner Samantha Martin FCA Martin Bookkeeping and Accountancy Servlces 5 Magheralave Manor Lisburn BT28 3EN Business address 9-13 Princes Street Dromore BT25 IAY Bankers Danske Bank 37-39 Bridge Street Banbridge BT23 3JL
VIA WINGS Trustees, Annual Report lin¢ludlng Dirertors. Report) For the year ended 31 October 2022 The trustees present their report and financial statements for the year ending 31 October 2022. Objectlves and Activitles The Charity's objectives are specifically restricted to the followin8: Via Wings was established in 2009 to relieve poverty and to promote the benefit of the inhabitants of Dromore and its environs of County Down without distinction of age. gender, disability, sexual orientation, nationality, ethnic identity, political or religious opinion, by associating the statutory authorities, community and voluntary organisations and the inhabitants in a common effort to advance education, to provide facilities in the interests of social welfare for recreation or other leisure-time occupation. with the object of improving the conditions of life for the said inhabitants and in particular.. al To maintain and manage a centre or centres in the area of benefit for activitles promoted by the Charity.. bl The provision of programmes in order to advance educatlon and promote the benefit of the beneficiaries. in particular mothers with chlldren; cl The provision of practical help for the beneficiaries who require such assistance as a result of their economic circumstances. Achlevements, Performance & Publlc Beneflt During 2021-2022 Via Wings provided the following for those people within the greater community of Dromore, Co. Down who had Specific needs: Fortnightly food parcels to families in need. Social supermarket. Practical help for those in crisis situations by distributing donated furniture and household items to create homes for families in poverty. Pastoral support for those Isolated or lonely. Provided counselling and social support services to those in need, with mental health, 8rlef, addlctlon and family breakdown sltuatlons. Education programmes for school age children and young people with additlonal needs. Training of clients to prepare them for the general workplace. Worked to train and encoura8e volunteers. Distribution of food and toys at Christmas. Provided safe location for social gathering. Developed programmes for personal wellbeing and mental health sUPPOrt. Preloved clothing shop providing affordable clothing to the communlty. Community Servlces Via Wings continued to develop existing projects and services for the benefit of the community during 2021122. With a staff team of 18, and many volunteers, projects and service5 were provided from the charity's premises in the centre of Dromore. They seek to meet physical needs of those in poverty through the Dare2Care project and Social Supermarket, which provide clients with food and material items for house and home as well as advice and support for those affected by poverty. In partnership with local food stores. agencies and government bodies, Via Wings provides an accessible place for the community to select surplus food items that may otherwise have been wasted. Preloved clothing is sold through the social enterprise 'Win¢s 'N' Things, providing affordable clothing to the community as well as funds for the charity. Families are further supported through the Mini Win8s project which provides afterschool educational programmes for children from the two local primary schools in Dromore. Young adults, some of whom had additional needs, received training and mentoring to prepare them for employment through the Learning 360 project. During 2021122 an increase in demand for counselling services highlighted the importance and need for expansion of counselling and mentoring services at Via Wings as we seek to support not only the physical but the mental needs people may have to help break the chains of poverty.
VIA WINGS Trustees, Annual Report (Includlng Dlrectors, Report) For the year ended 31 October 2022 Property and Premises The Via Win85 premises diversified and were maintained to meet changing needs of the community and charity. - Work commenced on phase 3 of the premises with the conversion of the previously unrestored outbuildings into the Wellbeing Centre which would create spaces specific to the support of wellbein8 and mental health through therapies, counselling and courses. A cool room and new storage facilities for food products to benefit the Dare 2 Care project. Kitchen improvements to enable regular meals to be made for older members of the community. New doors and windows to improve security and heating efficiencv. Financlal Revlew The results for the year are set out in the staternent of financial attivities on page 8 of the financial statements. The Charity recorded net income for the year ended 31 October 2022 of £46,20312021: £141,738}. This was added to reserves brought forward of £481,514 to leave total reserves of £527,717 at 31 October 2022. Grants received during the year 2021122 of substantial size, that were £25K or over, were.. DOH Mental Health grant of £33,986. - £25,460 from BBC Children in Need for the Mini Wings project. £56,600 from Henry Smith Charity for running costs, training, catering and salaries. £27,160 from Trusthouse Charitable Foundation for Dare 2 Care. - £25.(KIO from Garfield Weston for the Wellbeing Centre renovations. Income was also generated through the Wings 'N' Thlngs shop, donations for Fareshare food and fundraSslng activities arranged by staff and volunteers. An increase in demand for the work of Via Wings has resulted in a gradual increase in staff numbers and employee costs.. £182,801 {2021: £171.6881. Trade creditors of £6,87512021'. £10,771) include a list of supplier involces which were invoiced within the financial year endin8 31 October 2022, but payment for these did not occur untll the new financial year. Reserves It is the policy of the Board of Trustees to maintain sufficient free reserves as are consistent wlth the ongoing financial requirements of the Charity. Golng cOnrn The trustees are of the opinion that the Charity has sufficient reserves to continue as a going concern for period of at least twelve months from the date of signing the financial statements. As a result, they believe that it is appropriate to prepare the financial statements on the going concern basis. Whilst we are a not-for-profit organisation, the net Income established again thls year Ss as 3 result of funds allowed to accumulate from fundraising or grants for the speclfSc purpose of refurbishlng and further developments to the premises, such as the Wellbeing Centre, and projects to be continued to the term of their funding. Recrultment and appointment of the trustees The directors of the company are also charity trustees for the purposes of charity law. Under the requirements of the Memorandum and Articles of Association unless otheise determined by the company in a General Meeting the number of trustees shall not be less than three and is not subject to any maximum. Trustees are elected to serve only until the next Annual General Meeting, at which they shall then be eligible for re-election.
VIA WINGS Trustees, Annual Report (including Directors, Report) For the year ended 31 October 2022 Governing Document and Constltutlon of the Charlty The Charity is governed by the Memorandum and Articles of Association dated 28 October 2016. The Board of Trustees meets on a monthly basis and at least ten times per year. Compllance wlth Publlc Benefrt In setting our objectives and planning our activities for the year the trustee5 have given careful consideratlon to the Charity Commission for Northern Ireland's guidance on public benefit to ensure that the activities have helped to achieve the Charity's purposes and provide a benefit to the beneficiaries. The charity trustee5 have complied with the duty to have due regard to the guidance issued by the Commission under section 4lbl of the Charities Act {the public benefit requirement statutory guidance). Details of how the main activities undertaken by the Charity to further its charitable purposes for the public benefit have been detailed in 'Achievement5, Performance and Publlc Benefit, on page 3. Dlrertors {who are also trustees) R. McKnight E. Atchison A. Patience (resigned 28 September 20221 R. Beasley lappointed 28 September 2022) Reference and Admlnlstratlve Informatlon The Charity's reference and administratlve detalls are outlined on page 2. The trustees serving as at the date of the Trustees, Annual Report are outlined on page 2. Members of the Charity are also listed on page 2. No other individual. other than those listed, served as a trustee of the Charity during the financial year.
VIA WINGS Trustees, Annual Report (Including Directors, Report) For the year ended 31 Octobèr 2022 Trustees, responsibilities in relatlon to the financial statements The charlty trustees (who are also directors of Via Wings for the purpose5 of company lawl are responslble for preparing the Trustees. Annual Report and the financial statements in accordance with applicable law and United Klngdom Accounting Standards Iunited Kingdom Generally Accepted Accounting Practice) Includlng FRS 102 "The Financlal Reporting Standard applicable in the UK and Republlc of Ireland" Company law requires the trustees prepare flnanclal Statements for each financial year which 8ive a true and fair view of the state of affairs of the charltable company and of the incoming resources and appllcation of resources. including the income and expenditure, of the charitable company for that period. In preparing the financlal statements. the trustee5 are requlred to: select sultable accounting policies and then apply them conslstently,. observe the methods and principles In the Charlties SORP IFRS1021; make Judgements and estimates that are reasonable and prudent; stste whether applicable UK Accounting Standards have been followed, subject to any materlal departure5 disclosed and explalned in the financial statements,. and prepare the financial statements on the going concern basss unless it is Inapproprlate to presume that the charitable company will continue in business, The trustees are responsible for keeping proper accounting records that dlsclose with reasonable accuracy at any tlme the financlal posltlon of the charltable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charltable company and taklng reasonable steps for the preventlon and detection of fraud and other Irrpvularitlp.s. The trustees are responsible for the maintenance and Integrity of the charltable company and flnancial Informatlon Included on the charltable companvs webslte. Legislation In the Unlted Klngdom governln8 the preparation and dlssemlnatlon of financlal ststements may differ from le8islation In other lurlsdlctlons, Approved by the trustees on 7 June 2023 and slgned on thelr behalf bv.. (JLcoA-.............. Mrs R. M¢Knight Trustee and Board Secretsry Mrs R. Beasley Trustee and Board Chairperson
Independent examinerfs report to the charlty trustees of Vla Wlngs For the year endlng 31 October 2022 I report on the accounts of the Charity for the year ended 31 October 2022, which are set out on pages 8 to 18. Respectfve responslbilities of charity trustees and examlner As the charitys trustees you are responsible for the preparation of the accounts in accordance with the Charities Act {Northern Ireland) 2C(18. It is my responsibility to: examine the accounts under sectlon 65 of the Charities Act; follow the procedure5 laid down in the general Directions given by the Commission under sectlon 6519llbl of the Charities Att,. state whether particular matters have come to my attention. Basis of Independent examlnerfs report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under sectlon 65{9}{bl of the Charities Act. My examination included a review of the accounting records kept by the charity and a comparison of the account5 presented with those records. It also included consideration of any unusual items or disclosures in the accounts. and seekin8 explanations from you as charity trustees concernin8 any such matters. My role is to state whether any material matters have come to my attention 8lvin8 me cause to believe.. l. That accounting records were not kept in accordance with section 63 of the Charities Act,. 2. That the accounts do not accord with those accounting records,. 3. That the accounts do not comply with the accountin8 requirements of the Charities Act: 4. That there is further information needed for a proper understandin8 of the accounts to be reached. Independent examlnerfs statement I have completed my examination and have no concerns in respect of the matter5111 to141 listed above and, in connectlon with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Samantha Martin FG4 Martin Bookkeeping and Accountancy Services 5 Magheralave Manor Lisburn BT28 3EN 12 June 2023
VIA WINGS Statement of Nnanclal Artlvltles including Income and Expendlture Account For the year ending 31 Ortober 2022 Notes Unrestricted Restricted funds funds Total 2022 Total 2021 Income and endowments frnm: Donations and legacies Charitable activities Other trading activites Investment income Other income 103.051 103,051 238.767 41,552 158.185 279,346 28.713 98 238,767 41.552 Total Income 144,603 238,767 383,370 466.34Z Expendlture on: Raising funds 2,946 33 2,979 13,126 haritable attivities: Community seiceS Fundraising costs Running costs 37,921 37,495 17,828 153,448 191,369 37,495 25,871 184,564 15.581 35,589 8,043 Governance c05ts io 1,300 1,300 4.516 Other costs li 73,074 5,079 78,153 71,228 Total expendlture 170,564 166.603 337,167 324.604 Net Income (25,9611 72.164 46,203 141.738 Transfers between funds 19 Net movement In funds 125,961) 72.IfAI 46,203 141.738 Reconclllatlon of funds: Total funds brought forward 19 271,852 209,662 481.514 339,776 Total funds carrfed forward 19 Z45,891 281,826 527,717 481,514 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The statement of financlal actlvitles also complies wlth the requlrements for an income and expenditure account under the Companies Act 2006.
VIA WINGS Balance Sheet For the year endlng 31 Ortober 2022 Notes 2022 2021 Flxed aets Tangible assets 13 313,745 276,392 Total flxed assets 313,745 276,392 Current assets Debtors Cash at bank and In hand 14 22.467 203,283 2.753 216,503 Total current a55ets 225,750 219,256 Uabllltles Credltors- Amounts falllng due within one year 15 11.778 14,134 Net current assets 213,972 205,122 Total net a55ets 527.717 481,514 The funds of the Charlty: Unrestricted income funds Restricted income funds Restricted fixed asset fund 19 19 19 245,891 111,468 170,358 271,852 74,225 135,437 Total charlty funds 527,717 481,514 The company Is entltled to the exemptlon from the audit requlrement contained in sertion 477 of the Companies Act 2006 for the year ended 31 October 2022. No member has deposited a notice, pursuant to sectlon 476, requirlng an audlt of these accounts. The directors acknowledge their responslbllitles for complying wlth the requlrements of the Companles Act 2006 with respect to accounting records and the preparation of financial statements. The accounts have been prepared in accordance wlth provision5 applicable to companies subject to the small companies, regime. The notes I to 21 form part of these financlal Statements. Approved by the trustees on 7 June 2023 and signed on thelr behalf bv.. Mrs R. McKnlght Trustee and Board Secretary
VIA WINGS Notes to the Financial Statements For the year endlng 31 October 2022 Accountlng pollcles 1.1 Charfty Information Via Wings is a public benefit entity and a prlvate company limited by guarantee registered in Northern Ireland and a registered charity in Northern Ireland. The address of the registered office is 9-13 Princes Street, Dromore, Co. Down, 8T25 IAY. The principal accounting policies that have been adopted consistently throughout the year and the prior year are summarised below. 1.2 Ba515 of preparatlon The financial statements have been prepared In accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charlties preparing their accounts in accordance with the Financial Reporting Standard appllcable in the UK and Republic of Ireland IFRS 102) - ICh3rities SORP IFRS 102}), the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021, The Charities (Accounts and Reports) Regulations {Northern Ireland) 2015 and the Companies Act 2006. The financial statements have been prepared under the historical cost convention except for investment assets, which are shown at market value. The financial statements include all transactions, assets and liabilities for which the Charity is responsible In law. Via Wings meets the definitlon of a public benefit entity under FRS 102. 1.3 Fund atcountlng Unrestricted income funds comprlse those funds which the trustees are free to use for any purpose in furtherance of the charltable objects. Unrestricted funds are primarily from the receipt of donations and tradlng activitie5. Restricted funds comprise lal restricted income funds and {bl restricted fixed asset fund. These are detailed below. Restrirted income funds are funds which are to be used in accordance with specific restrictions imposed by the donor. Restricted income funds are from the re[pt of grants. The purposes and uses of these funds are set out in the notes to the accounts. Restricted fixed asset fund Is the fund in respect of any fixed assets that have been purchased by the Charity through the use of restricted grant income in accordance with any imposed restrictions. The only movement on this fund each year is the expensing of the depreciation and recording of further capital additions or disposals. io
VIA WINGS Notes to the Flnanclal Statements For the year endlng 31 October 2022 Attountlng pollcles {continued) IA Income recognition All income is recognised once the Charity has entitlement to the income. it is virtually certain that the income will be received and the amount of income receivable can be measured reliably. Where income received has related expenditure las with fundraising income) the income and related expendtture are reported gross in the Statement of Financial Activitles. Donation and legacles Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Tax reclalms on donatlons and glfts Income from Gift Aid (included under Donations and legacies) is included In the Ststement of Financial Activities at the same time as the donation or gift to whlch they relate. Charltable actlvltles Grants recelved for specified purposes for the fvrtherance of the Charity's objectives are recorded as income from charitable activlties and regarded as restricted. Other tradlng actlvlties Income earned from trading activitie5 relates mainly to income from the charity shop (Wings 'N' Thin8sI, the café (Café Wings) and other fundraising events and it is recorded as unrestricted Income. Investments Interest on funds held on deposit is recognised when receivable and the amount can be measured reliably by the Charity, Donated servlces and facllltles These are only included in income (with the equivalent amount in expenditure) where the benefit to the charitv Is reasonably quantlfiable, measurable and material. The value placed on these resources is the estimated value to the Charlty of the service or facility recelved. Volunteer help The value of any voluntary help received is not included in the financial statements but is described in the trustees, annual report. 1.5 Expendlture and Ilabilitles recognltion Liabilities are recognised as expenditure as 500n as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. 1.6 Efflployee benefits The Charity operates a defined contribution pension scheme for its employees. The scheme and its assets are held by an independent scheme manager. The pension charge represents the contributions due by the Charity during the year. The Charity recogni5es a cost equal to their contribution payable for the period in their statement of financial activities. li
VIA WINGS Notes to the Flnanclal Statements For the year ending 31 October 2022 Accountlng pollcles (continued) 1.7 Irrecoverable VAT Irrecoverable VAT is charged against the expenditure headin8 for which it was incurred. 1.8 Tanglble flxed assets Tangible fixed assets are stated at cost or valuation, net of depreciation and any provlsion for Impairment. Assets for use by the Charity are capitalised if they can be used for more than one year and cost at least £2,000. They are valued at cost or, If gifted, at the value to the Charity on receipt. Depreciation 15 provided on all tangible fixed assets other than land at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows: Buildings: Plant & machinery: Motorvehicles: 50 years 4 years 4 years 1.9 Credltors and provlslons Creditors and provislons 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 provlsions are normally recognised at thelr settlement amount. Employees There was an average of 21 employees durln8 the year12021'. 171. Donatlons and legacles Unrestrlcted Restrlcted 2022 2021 Donation5 Fundraising and sponsorship HMRC QIRS grant DFC COVID Support grant Other grants 89,260 8,194 89,260 8,194 111,158 788 2,009 35,142 9,088 5,597 5,597 103,051 103,051 158,185 Income from charitable actlvltles Unrestrlcted Restrlcted 2022 2021 Income grants Asset grants 198,767 40,000 198,767 40.000 219,878 59,468 238.767 238,767 279.346 12
VIA WINGS Notes to the Flnanclal Ststements For the year endlng 31 October 2022 Income from other tradlng artlvltles Unrestrfcted Restrlrted 2022 2021 Wlngs'N' Things Vinted Clothing Sales Café Wings Recycling income Community Larder membership fees Fareshare donations Other trading activities 25,675 25.675 16,746 50 3,916 491 7,510 3,384 3,605 7,792 656 3,384 3,605 7.792 656 41,552 41,SS2 28.713 Expendlture on Ralsin8 funds Unrestricted Restrlcted 2022 2021 Fundralsin8 and events Trading activitSes: Wings'N' Things costs Café Win8S Costs Staff costs Repairs and equipment Marketing 1,990 33 2,023 3,479 767 767 521 288 7.518 300 1,020 loo 89 100 89 2,946 33 2,979 13,126 Communlty servlces Unrestrlrted Restrlrted 2022 2021 Staff costs Counselling Pastoral Care Mini Wings Learning 360 Dare 2 Care Social Supermarket Play therapy Art therapy Wellbeing Centre Training Utilities 3,599 3,212 1,327 477 119,037 16.922 122,636 20,134 1.327 477 3,353 28.503 39 2,475 110,825 11,845 6,004 1,041 27.561 463 3.353 2,937 25.566 39 2.475 17,385 324 943 2,434 662 455 7.607 1,398 10,041 457 8,075 37.921 153,448 191.369 184.564 13
VIA WINGS Notes to the Financlal Statements For the year endlng 31 October 2022 Fundralsing costs Unre5trlcted Restricted 2022 2021 Donations expense5 Commissions 658 36,837 658 36.837 875 14,706 37.495 37,495 15.581 Runnlng costs Unrestrl¢ted Restrlcted 2022 2021 Repairs, maintenance & equipment Utllities Cleanln8, sanitisation & PPE Clothing / uniform Office expenses General expenses 7,953 3,347 129 679 4,343 1,377 1,360 9,313 3,347 961 679 10,194 1.377 7,032 2,692 11,739 1,188 10,359 2,579 832 5,851 17,828 8,043 25,871 35,589 io Governance costs Unrestrlcted Restrlcted 2022 2021 Independent Examiner's fees Other professional fees 1,300 1,3(10 3,250 1.266 1,300 1,300 4,516 li Other costs Unrestrfrted Restrlcted 2022 2021 Staff costs Bank charges Depreclation 60,165 270 12,639 60.165 270 17,718 53,345 166 17,717 5,079 73,074 5,079 78,153 71,228 12 Employee costs 2022 2021 Wages and salaries Social security costs Pension costs 180.014 395 2.392 168.624 243 2,821 182,801 171,688 14
VIA WINGS Notes to the Flnanclal Statements For the year ending 31 October 2022 Flxed Assets Plant & Machinery Motor Vehlcles Buildings Total Cost At l November 2021 Additions 265,202 55,070 52,887 41,734 359.823 55,070 At 31 October 2022 320,272 52.887 41,734 414.893 Depreciation At l November 2021 Charge for the year 13,290 5,271 31,881 8.972 38,260 3,474 83,431 17.717 At 31 Ottober 2022 18,561 40,853 41,734 101.148 Net book value At l November 2021 251,912 21,CQ6 3,474 276.392 At 31 Ortober 2022 301,711 12,034 313,745 The buildings comprise the Via Wings premises at 9-13 Princes Street, Dromore and their contents. The buildings which were purchased in 2018 have been recorded on a historical c05t basis with associated accumulated depreciation based on a useful economic life of So years. 14 Debtor5 2022 2021 Trade debtors HMRC Gift Aid debtor Accrued income Other debtors 532 424 6,301 5,688 2,329 22,467 2,753 15 Creditors: amounts falllng due withln one year 2022 2021 Trade creditors Accruals and deferred income Taxation and Social security Other creditors 6,875 4,670 10,771 3,313 233 50 11,778 14,134 15
VIA WINGS Notes to the Flnanclal Statements For the year ending 31 October 2022 16 Staff costs and employee beneffts There were no employees who received total employee benefits (excluding employer pension costs) in excess of £60.00012021: nill. The key management personnel of the Charity comprise the trustees (also the directors for the purposes of company law) and the Founder (who is not a trustee). The total employee benefits of the key management personnel of the Charity were £14,63412021: £10,429) in respect of the Founder'5 salary. 17 Trustees, expense5 and remuneratlon There was one trustee who received expenses during the year amounting to £181 12021: three trustees received £2151. Related party transactlons Please refer to note 17 for transactions with trustees during the year. There were no other related party transactions. 16
VIA WINGS Notes to the Financial Statements For the year endlng 31 October 2022 19 Analysls of movement In charitable funds Balance at 0111112021 Balance at Expenditure 3111012022 Incorne Unrestrlcted Income funds 271,852 144,fJ03 1170.564) 245.891 Restrlrted Income funds ACB & CB Council Arnold Clark Asda Foundation BBC CIN Benefact Trust The Community Foundation Nl Department of Health Mental Health Fund Halifax Foundatlon The Henry Smith Charity The Ireland Funds John Moores Foundation Leeds Building Society Foundation Little Lives UK NIE Networks RSA Climate Change & Education Sir Bernard & Lady Schreir Foundation Society of the Holy Child Jesus Stlchtin8 Anton Jur8ens Fonds Triodos Bank Trusthouse Charitable Foundation Victoria Homes 24,591 1.000 1,000 10.000 15,000 112,7591 11,832 1,000 25 7.454 14.704 19751 {9.2701 12961 117,8811 117,823} 11.333) 146,9751 13,3861 11,5301 16621 11,5001 6,724 14,881 33,986 5,330 56,600 4,500 16,163 3.997 20,159 1,114 10,534 1,530 1,000 1,500 1,000 338 1,000 10,000 2,CKIO 10,000 2,000 io,ooo iio,0001 17,5601 1331 129,5411 8,600 1,040 117 18,025 2,500 150 20,406 27,160 2,500 74,225 198.767 1161,5241 111.468 Restrlrted flxed asset fund 135.437 40,000 15,0791 170,358 Total restrirted funds 209,662 238,767 (166,603) 281,8Z6 Total funds 481.514 383.370 (337,167) 527.717 There were no transfers between funds during the year. Details of each fund can be found at note 1.3. 17
VIA WINGS Notes to the Flnanclal Statements For the year endlng 31 October 2022 20 Restrlrted fixed asset fund grants recefved 2022 2021 ACB & CB Council B&Q Foundation (Neighbourlyl Groundwork Nl Iwhitemountainl Beatrice Laing Trust Garfield Weston HSBC SFX Foundation 6,838 2,729 49,901 5,000 25,000 5,000 40,000 59.468 The Garfield Weston capital grant of £25,000 received durin8 the year remained unspent at the year end. This grant money was spent in December 2022. 21 Anatysls of net assets between funds Unrestrlrted Restrlrted funds funds Restrlcted asset fund Total Tangible fixed assets Cash at bank and in hand Other net current assetsllliabilitiesl Creditors of MO than one year 168,387 60,500 17,004 145,358 25.000 313.745 203,283 10.689 117,783 16,3151 245,891 111,468 170,358 527,717 18