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 cOn￿rn
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 othe￿ise 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 se￿iceS
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 a￿ets
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