VIA WINGS MEETING NEEDS, CHANGING LIVES Directors, Report and Unaudited Financial Statement5 for the year ended 31 October 2023 Company Registratlon number: N1641813 CCNI Charlty Reglstratlon number.. NIC106946 IA charltable company Ilmlted by 8uarantee not havtng a share capital.)
VIA WINGS Charitable company Information For the year ended 31 October 2023 Trustees R. McKnight R. Beaslev E. Atchison (resigned 27 March 20241 D. Weir (appointed 17January 2024} P. Crothers (appointed 17 January 20241 J. Mcmurray (appointed 17 January 20241 J. Dillon lappointed 17 January 20241 A. Dillon (appointed 17 January 20241 J. Costello lappointed 17 January 20241 B. Skillen (appointed 27 March 20241 M. Bond lappointed 27 March 2024) Company Number N1641813 HMRC Charity Number NIC 106946 Registered Office 9-13 Princes Street Dromore BT25 IAY Independent Examiner Samantha Martin FCA Martin Bookkeeping and Accountancy Services 5 Ma8heralave Manor Lisburn BT28 3EN Business address 9-13 Princes Street Dromore BT25 IAY Bankers Dan5ke Bank 37-39 Bridge Street Banbridge BT23 3JL
VIA WINGS Trustees. Annual Report (including Directors, Report) For the year ended 31 Ortober 2023 The trustees present their report and financial statements for the year ending 31 October 2023. Objectlves and Activities The charity's objertives are specifically restricted to the following: 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 organisation5 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 condition5 of life for the said inhabitants and in particular: al To malntain and manage a centre or centres in the area of benefit for activities promoted by the charity.. b) The provision of programmes in order to advance education and promote the benefit ofthe beneficiaries, in particular mothers with children; cl The provision of practical help for the beneficiaries who requlre such assistance as a result of their economic circumstances. Achlevements, Performance & Public Benefit During 2022-2023 Via Wings provided the following for those people within the greater community of Dromore, Co. Down who had specific need5', Food parce15 to families in need. Social supermarket providlng food at an affordable price. Practical help for those In crisi5 Sltuations through support and advice and by dlstrlbuting household items to create homes for familie5 in poverty. Pastoral support for those isolated or lonely. Provided counselling and social support services to those in need, with mental health, grief, addiction and family breakdown situations. Education programmes for school age children and young people with additional needs. Training to prepare them for the general workplace. Worked to train and encourage volunteers. Distribution of food and toys at Christmas. Provided safe location for social gathering. Opened a Wellbeing centre to run pro8rammes for personal wellbein8 and provide mental health support. Provi51on of affordable clothing to the community and a social enterprise through their preloved clothing shop. Communlty Servlces Via Wlngs continued to develop existing projects and Services for the benefit of others during 2022-2023, seeking to provide wrap around support to meet the physical, mental and emotional needs of the communlty. With staff team of 22 and many volunteers. the projects and services are provided from the charity's property in the centre of Dromore. The charity met physical needs of those in poverty through 'Dare2Care' and the social supermarket, Yhe Larderf, which provided 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 provided an accessible place for the community to selett surplus food Items that may otherwise have been wasted. Preloved clothing was sold through the charity's social enterprise, 'Wing's 'n Things,, providing affordable clothing to the community as well as funds for the charity. Familie5 were further 5UPPOrted through the 'Mini Wings, project which provided afterschool educational programmes for children from the two local primary schools in Dromore. Play therapists provided services for younger children through Via Wings.
VIA WINGS Trustees, Annual Report (including Direttor5' Report) For the year ended 31 October 2023 Community Servlces continued Young adults with additional needs received training and mentoring to prepare them for employment through the 'Learning 360, project. Older adults attended for activities and received support to combat isolation a5 part of the 'Recycled Teenagers, projett. During 2022-2023 an increase in demand for counselling seNices highlighted the importance and need for expansion of counselling and mentoring services at Via Wings as the charity sought to support not only the physical but the mental and emotional needs people may have to help break the chains of poverty. The Wellbeing Centre opened in May 2023 providing a space for coun5elling, complementary therapies and courses to support and equip people with the tools to manage their mental health. Property and Premise5 The Wellbeing Centre opened in May 2023 completing phase 3 of the conversion of the previously unrestored outbuilding5 on the property. The transformation of this space has created 2 coun5elling rooms. 2 therapy rooms for aromatherapy and reflexology, and meeting room for classes including yoga, mindfulness and baby massage. The Dare to Care buildinE and Larder were maintained to enable effertive and safe food storage prior to preparation of parcels for the community. The Larder, 50cial enterprise supermarket, continued to be a success supporting families access affordable food. The baking kitchen provided a safe environment to train young adults in food preparation and its effective distribution to the community. The archway access to Via Wings was fitted with a cooler room to aid storage of surplus food from local shop5 donatin8 through the Fareshare scheme. Financial Review The results for the year are Set out in the Statement of financial activities on page 8 of the financial statements. The chartty recorded net deficit for the year ended 31 October 2023 of £24.72312022- net income £46,203). This was deducted from reserves brought forward of £527,717 to leave total reserve5 of £502,994 at 31 October 2023. Grants received during the year 2022-2023 of Substantial size. that were £25K or over. were.. DOH Mental Health grant of £33,986. £57,900 from Henry Smith Charity for running costs. training, catering and salarSes. £27.160 from Trusthouse Charitable Foundation for Dare 2 Care. £50,000 f rom Groundwork Nl Iwhitemountainl for the Wellbeing Centre renovations. Income was also generated through the Wings 'N' Things shop, donations for Fareshare food and fundraising activities arranged by staff and volunteer5. An increase in demand for the work of Via Wing5 ha5 resulted in a gradual increase in staff numbers and employee costs- £213.29912022.. £182.8011. Trade creditors of £8,108 12022.. £6,875) include a list of supplier invoices which were invoiced within the financial year ending 31 October 2023, but payment for these did not occur until the new financial year. The large prepayments and deferred Income balances relate to the expenses paid and donations received prior to the year end in re13tion to our Strictly event that took palce in November 2023. Reserves and Going Concern It has been the policy of the Board of Trustee5 to maintain sufficient unrestricted fund5 a5 are con515tent with the ongoing financial requirements of the charity. However, the trustees note that the charity experienced a difficult year as detailed in the financial review above. As a result of increased costs relating to staffing, projects and the building of the Wellbeing Centre a deficit in unrestritted cash occurred. The charittys unrestricted funds are £175.264 which include fixed assets of £229.630 which therefore represents an unrestricted cash deficit of £54,366.
VIA WINGS Trustees. Annual Report (including Directors, Report) For the year ended 31 October 2023 Re5erve5 and Going Concern contlnued The charitvs unrestricted funds net deficit in the year has resulted in the charity using all of its restricted cash re5erve5 by the year end. The trustees have taken various steps to reduce the running c05t5 of the charity and increase the unrestricted income by implementing a reduction in staff and their working hours, the sale of 5tnaller assets and redurtions in overheads and day to day running costs. Unrestricted income has subsequently been generated through increased focus on fundraising events. a campaign for monthly regular donor5 and utilising the capacity of the charity as a social enterprise. The trustees are aware that a reliance upon restricted funding sources cannot be a guaranteed Source of income for the charity in these changeable times but shall continue to seek external funding sources where available. The trustees are in the processin8 0* confirmin8 an overdraft facility which will be taken with the charity'5 property as collateral. The trustees, budgets and projections have taken into account these factors and the possible changes that may continue to occur in the coming year and as a result, the trustee5 believe that it is appropriate to prepare the financial statements on the going concern basis for a period of at least twelve months from the date of slgning the financial statements. Uncertainties around going concern The trustees are aware of risks and uncertainties facing Via Wings relating to the ability to have unrestricted Income available for the running of the charity. With the cost reductions implemented and an increased focus on generatin8 unrestricted funds through their social enterprises and fundraising activitie5 they plan to mana8e and minimi5e these risks to enable the charity to continue to thrive in the charitable services It provides. Recrultment and appolntment of the trustees The directors of the company are also charlty trustee5 for the purpose5 of charity law. Under the requirements of the Memorandum and Articles of Association unless otherwise determined by the company in a General Meetin8 the number of trustees shall not be less than three and Is not subjert to any maximum. Trustees are elected to serve only untll the next Annual General Meeting. at which they shall then be eligible for re-election. Governlng 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 basls and at least ten time5 per year. Compllance wlth Publlc Beneflt In setting our objectives and plannlng our activities for the year the trustees have given careful consideration 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 beneficiarie5. The charity trustees have compliÈd with the duty to have due regard to the guidance issued by the Commission under section 4lbl of the Charltle5 Act Ithe public benellt requlrement statutory guldancel. Details of how the main activities undertaken by the Charity to further its charitable purposes for the public benefit have been detalled in 'Achievements, Performance and Public Benefiv on page 3. Dlrettors Iwho are also trustees) R. McKnight R, Beasley E. Atchison Ire5igned 27 March 20241 D. Weir lappointed 17 January 20241 P. Crothers (appointed 17 January 20241 J. Mcmurray lappointed 17 January 2024) J. Dillon (appointed 17 January 20241 A. Dillon (appointed 17 January 20241 J. Costello (appointed 17 January 20241 B. Skillen (appointed 27 March 20241 M. Bond (appointed 27 March 20241
VIA WINGS Trustees, Annual Report (Including Directors, Report) For the year ended 31 Ortober 2023 Reference and Admln15tratlve Inforniatlon The charitWs reference and administrative detsils are outlined on page 2. The trustee5 serving as at the date of the Tru5tees' Annual Report are outlined on page 2. No other individual, other than those listed, served as a trustee of the Charity during the financial year. Trustees, responslbillties In relation to the financial statements The charity trustees (who are also directors of Via Win85 for the purposes of company law) are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards Iunited Kin8dom Generally Accepted AccoLtnting Practice) including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland" Company law requires the trustees prepare financial statements for each financial year which give a true and falr view of the state of affairs of the charitable company and of the incoming resources and application of re50urces, including the income and expenditure, of the charitable company for that period. In preparing the financial statements, the trustees are required to.. selett suitable accountin8 policies and then apply them consistently; observe the methods and principles in the Charitie5 SORP IFR51021: make judgements and estimates that are reasonable and prudent,. state whether applicable UK Accounting Standards have been followed. subject to any material departures disclcsed and explained in the financial statements,. and prepare the financial statements on the 8olng concern basis unle55 It is inappropriate to presume that the charitable company will continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial Statements omply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the malntenance and Integrity of the charitable company and flnancial information included on the charitable compan¢s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from le8islation in other jurisdictions. Approved by the trustees on 17 June 2024 and slgned on their behalf by: Mrs R. McKnight Trustee and Board Chairperson Mr D. Weir Trustee and Board Secretary
Independent examinees report to the charity trustees of Wia Wlngs For the year endlng 31 October 2023 I report on the accounts ofthe charity for the year ended 31 October 2023, which are set out on pages 8 to 19. Respertlve responsibilities of charity trustees and examlner As the charit¢5 trustee5 land also the directors of the company for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirement5 of the Companies Act 2006. Having satisfied myself that the charity is not subjett to audit under company law, and is eligible for independent examination, it is my responsibility to: It is my responsibility to: examine the accounts under section 65 of the Charities Act: follow the procedures laid down in the general Directions given by the Commission under section 65{9llbl of the Charities Act; state whether particular matters have come to my attention. Basls 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 Direttions given by the Charlty Commission for Northern Ireland under section 6519llbl of the Charities Act. My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such rnatters. My role is to state whether any material matter5 have come to my attention giving me cause to believe,. l. That accounting records were not kept in accordance with section 386 of the Companles Act 2006,. 2. That the accounts do not accord with those accounting records,. 3. That the account5 do not comply with the accounting requirements of the Section 396 of the Companies Art 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to ¢haritles preparlng their accounts Sn accordance with the Flnanclal Reporting Standard applicable in the UK and Republic of Ireland. 4. That there is further information needed for a proper understanding of the accounts to be reached. Independent examinerfs quallfled statement Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that l am qualified to undertake the examination because l am a registered member of Chartered Accountants Ireland which is one of the listed bodies. I have completed my examination and I have identified matters of concern in my report because I have concerns in respert of the areas13} and141 Ilsted above as thls requirement has not been fully met. The accounts prepared for your charity are not fully compliant with the accounting requirements of the Charities Statement of Recommended Practice. At the end of the financial year. the balance of restricted income funds exceeds the cash at bank balance. This demonstrate5 a breakdown in internal controls within the charity in the use of restricted funds for unrestricted purposes. This 15 also a breach of the charity's trusts which ha5 lead to material charitable funds being misapplied. The charity trustees have pointed out since the year end the restrirted income grants unspent at the year end are now fully spent having used available cash. It was however also noted by the charity trustees. as disclosed in the notes to the accounts, that there continue5 to be risks and uncertainties facing the charity with re8ards to malntalnins sufficient unrestricted funds. I note that the trustee5 have taken immediate action to reduce the running costs of the charity and to increase its unrestricted income. In connection with matters11} and121, and in following the Directions of the Charity Commission for Northern Ireland, I have found no other matters that require drawing to your attention. Samantha Martin FCA Martin Bookkeeping and Accountancy Services 18 June 2024 5 Magheralave Manor Lisburn BT28 3EN
VIA WINGS Statement of Flnancial Artivities Including Income and Expendlture Account For the year ending 31 October 2023 Notes Unre5trlrted Restricted funds funds Total 2023 Total 2022 Income and endowment5 from: Donations and legacies Charitable activities Other trading activites Investment income Other income 82,667 82,667 268.869 49,250 424 103,051 238,767 41,552 268,869 49,250 424 Total income 132,341 268,869 401,210 383,370 Expenditure on: Raising funds 3,374 285 3,659 2,979 Charitable activities.. Communlty seNices Fundraising costs Running costs 52,054 33,649 21.976 208,358 260,412 33,649 28,966 191,369 37.495 25,871 6,990 Governance costs io 2,822 2.822 1,300 Other cost5 li 89,093 7,332 96,425 78,153 Total expendlture 202,968 222,965 425,933 337,167 Net (deflclt) / Income {70,627) 45,904 {24,723) 46,203 Transfers between funds 19 Net movement In funds (70,627) 45.904 124,723) 46,203 Reconclliatlon of funds: Total funds brou8ht forward 19 245,891 281,826 527,717 481,514 Total funds carrled forward 19 175,264 327,730 502.994 527,717 The statement of financial artivities includes all gains and1055es recognised in the year. All income and expenditure derive from continuing activities. The statement of financial activities also complies wlth the requirements for an income and expendlture account under the Companies Act 2006.
VIA WINGS Balance Sheet For the year endlng 31 October 2023 Notes 2023 2022 Fixed assets Tangible assets 13 470,336 313,745 Total fixed assets 470,336 313,745 Current assets Debtors Cash at bank and in hand 14 12,024 49,825 22,467 203,283 Totsl Current assets 61,849 225,750 Liabilities Creditors- Amounts falling due within one year 15 29,191 11,778 Net current assets 32.658 213,972 Total net assets 502,994 527,717 The funds of the Charity: Unrestricted income funds Restricted income funds Restricted fixed asset fund 19 19 19 175,264 87.024 240,706 245,891 111,468 170,358 Total charity funds 502,994 527,717 The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Art 2006 for the year ended 31 October 2023. No member has deposited 3 notice. pursuant to section 476, requiring an audit of these accounts. The dlrectors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the prÈparation of financial statements. The accounts have been prepared in accordance with provisions applicable to companies subject to the small companies, regime. The notes I to 21 form part of these financial statements. Approved by the trustees on 17June 2024 and signed on their behalf by: Mrs R. McKnight Trustee and Board Chairperson
VIA WINGS Notes to the Financial Statements For the year ending 31 Ortober 2023 Accounting pol¢cies 1.1 Charity information Via Wings is a public benefit entity and a private 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, BT25 IAY. The principal accounting policies that have been 3dopted consistently throughout the year and the prior year are summarised below. 1.2 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 1021- (Charities SORP {FRS 1021}, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021, The Charities IAccounts 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 definition of a public benefit entity under FRS 102. 1.3 Golng conrn It ha5 been the policy of the Board of Trustees to maintain sufficient unrestricted funds as are consistent with the ongoing financial requirements of the charity. However, the trustees note that the charity experienced a difficult year as detailed in the financial review above. As a result of increased costs relating to staffing, projects and the building of the Wellbeing Centre a deficit in unrestrirted cash occurred. The charity's unrestricted funds are £175,264 which include fixed assets of £229,630 which therefore represents an unrestricted cash deficit of £54.366. The charitws unrestricted funds net deficit in the year has resulted in the charity using all of its restricted cash reserves by the year end. The trustees have taken various steps to reduce the running costs of the charity and increase the unrestrirted income by implementing a redurtion in staff and their working hours. the sale of smaller assets and reductions in overheads and day to day running costs. Unrestricted income has subsequently been generated through increased focus on fundraising events. a campaign for monthly regular donor5 and utilisinll the caDacitv of the charitv as a social enterorise. The trustees are aware that a reliance upon restricted funding sources cannot be a guaranteed source of income for the charity in these changeable times but shall continue to seek external funding sources where available. To date no loans or credit facilities have been taken against the chariW5 assets. The trustees, budgets and projections have taken into account these factors and the possible change5 that may continue to occur in the coming year and as a result, the trustees believe that it is appropriate to prepare the financial statements on the going concern basis for a period of at least bmelve months from the date of signing the financial statements. io
VIA WINGS Notes to the Financial Statements For the year ending 31 Ortober 2023 Accountlng pollcies (continued) 1.4 Fund accounting Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds are primarily from the receipt of donations and trading activities. Restricted funds comprise lal restricted income funds and Ibl restricted fixed asset fund. These are detailed below. Restricted income funds are funds whlch are to be used in accordance with speciflc restrlctlons Imposed by the donor. Restritted income funds are from the recelpt 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 restrlctlons. The only movement on this fund each year is the expensing of the depreciation and recordin8 of further capital additions or disposals. Further detalls can be found at note 20. 1.5 Income recognition All Income Is recognised once the Charlty has entltlement 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 fundraislng Income) the income and related expenditure are reported 8ross In the Statement of Flnanclal Attlvltles. Donatlon and legacles Cash donatlons are recognised on receipt. Other donations are recognised once the Charity has been notifled of the donation, unless performance conditions require deferral of the amount. Tax reclalms on donations and gifts Income from Glft Ald lincluded under Donatlons and legaclesl Is Included In the Statement of Flnanclal Actlvltles at the same time as the donation or gift to which they relate. Charltable activities Grants received for specified purp05e5 for the furtherance of the Charity's objectives are recorded as income from charitable activities and regarded as restricted. Other tradlng actlvltles Income earned from trading activities relates mainly to Income from the charlty shop Iwlngs 'N' Thlngsl and other fundraising events and it is recorded as unrestricted Income. Investments Interest on funds held on deposlt Is recognlsed when recelvable and the amount can be measured reliably by the Charity. Donated services and facllltles These are only included in income Iwith the equivalent amount in expenditure) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the Charity of the service or facility received. Volunteer help The value of any voluntary help received 15 not included in the financial statements but is described in the trustees, annual report. li
VIAWINGS Notes to the Flnancial Statements For the year ending 31 Ortober 2023 Accountlng pollcies (continued) 1.6 Expendlture and liabilities recognition Liabilities are recognised as expenditure as soon 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. 1.7 Employee beneffts 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 recognises a cost equal to their contribution payable for the period in their statement of financial activities. 1.8 Irrecoverable VAT Irrecoverable VAT is charged against the expenditure heading for which it was incurred. 1.9 Tangible flxed assets Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. A55ets for use by the Charity are capitali5ed 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 is 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: Motor vehicles.. 50 years 4years 4year5 1.10 Creditors and provisions 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. Employees There was an average of 23 employees during the year12022- 211. Donations and legacies Unrestrirted Restrirted 2023 2022 Donations Fundraising and sponsorship Other grants 68.852 13.815 68.852 13,815 89.260 8,194 5,597 82,667 82,667 103,051 Donations and legacies income for 2022 was fully unrestricted. 12
VIA WINGS Notes to the Flnancial Statements Forthe year ending 31 Ortober 2023 Income from tharitable activities Unrestrlrted Restricted 2023 2022 Income grants Asset grants 198,869 70.000 198.869 70,000 198,767 40,000 268,869 268,869 238,767 Income from charitable activities for 2022 wa5 fully restricted. Income from other trading activitles Unrestrlrted Restricted 2023 2022 Wings'N' Things Vinted Clothing Sales Log sales Recycling income Community Larder membership fees Fareshare donations Other trading activities 32,247 318 1.099 3,524 4,999 6,828 235 32,247 318 1,099 3.524 4.999 6,828 235 25,675 440 3,384 3,605 7,792 656 49,250 49,250 41.552 Other trading artivitles income for 2022 was fully unrestricted. Expenditure on Ralslng fund5 Unrestricted Restricted 2023 Fundraising and events Trading activities.. Wings'N' Things costs Lo85 costs 2,210 116 2,326 1.156 169 1.325 3,374 285 3,659 Unrestrlcted Restricted 2022 Fundraising and events Trading activities.. Wlng5'N' Thlngs costs Café Wings costs Repairs and equipment Marketing 1.990 33 2,023 767 767 loo 89 100 89 2,946 33 2,979 13
VIA WINGS Notes to the Financial Statements For the year ending 31 October 2023 Community seNices Unrestricted Restricted 2023 Staff costs Mental health servlces IDOHI Pastoral Care Minl Wlngs Learning 360 Dare 2 Care Social Supermarket Play therapy Recycled Teenagers Wellbeing Centre Training Utilities 16,045 119,896 36.621 135,941 36,621 2,163 1,265 5.421 46,100 296 2,163 1,265 5,421 19,172 267 12,994 1.000 1,908 780 10,299 26.928 29 129 66 4,749 205 475 13,123 1,066 6,657 985 10,774 52,054 208.358 260.412 Unrestricted Restricted 2022 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 2N75 3,353 2,937 25,566 39 2,475 324 662 455 7,607 986 1,398 10.041 943 2.434 37,921 153,448 191,369 Fundraising costs Unrestricted Re5trirted 2023 2022 Donations expenses Grant expenses Commissions 319 4.462 28,868 319 4.462 28,868 658 36,837 33,649 33,649 37.495 Fundraising costs are unrestricted each year therefore no additional breakdown of the prior year's figures is required. 14
VIA WINGS Notes to the Financial Statements For the year ending 31 October 2023 Running costs Unrestricted Restrirted 2023 Repairs, maintenance & equipment Utilities Cleaning Clothing l uniform Office expenses General expenses 8,389 3,591 1,740 733 6,545 978 545 8,934 3,591 1.864 733 12,866 978 124 6,321 21,976 6,990 28,966 Unrestrirted Restricted 2022 Repairs. maintenance & equipment Utilities Cleanin& saniti5ation & PPE Clothing / uniform Office expenses General expenses 7,953 3,347 129 1,360 9,313 3,347 961 679 832 679 4,343 1,377 5,851 10,194 1,377 17,828 8.043 25,871 io Governance costs Unrestrirted Restricted 2023 2022 Independent Examiner's fees Other professional fees 1,013 1,809 1,013 1,81J9 1,300 2,822 2.822 1,300 Governance costs are unrestricted each year therefore no additional breakdown of the prior year's figure5 15 required. li other costs Unrestrlcted Restricted 2023 Staff costs Bank charges and other interest Depreciation 77,358 336 11,399 77.358 336 18,731 7,332 89,093 7,332 96,425 Unrestricted Restrirted 2022 Staff costs 8ank charges Depreciation 60,165 270 12,639 60.165 270 17,718 5,079 73,074 5,079 78,153 15
VIA WINGS Notes to the Financial Statements For the year ending 31 October 2023 12 Employee costs 2023 2022 Wages and salaries Social security costs Pension costs 209,787 696 2,816 180,014 395 2,392 213,299 182,801 13 Fixed Assets Plant & Machinery Motor Vehicles Buildings Total Cost At l November 2022 Additions 320.272 175,322 52,887 41,734 414,893 175,322 At 31 Ottober 2023 495,594 52,887 41,734 590,215 Depreciation At l November 2022 Charge forthe year 18.561 9,758 40,853 8,973 41.734 101.148 18,731 At 31 October 2023 28,319 49,826 41,734 119,879 Net book value At l November 2022 301,711 12,034 313,745 At 31 October 2023 467,275 3,061 470,336 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 cost basi5 With associated accumulated depreciation based on a useful economic life of 50 years. 14 Debtors 2023 2022 Trade debtors Prepayments HMRC Gift Aid debtor Accrued income Other debtors 422 5.837 5,765 532 9,946 6,301 5.688 12.024 22,467 16
VIA WINGS Notes to the Financial Statements For the year ending 31 October 2023 15 Creditors: amounts falling due within one year 2023 2022 Trade creditors Accruals and deferred income Taxation and social security Other creditors 8,108 19,670 1,120 293 6,875 4,670 233 29,191 11,778 16 Staff costs and employee beneflts There were no employee5 who received total employee benefits (excluding employer pension costs) in excess of £60,00012022: nill. The key management personnel of the Charity comprise the trustees {also the directors for the purposes of company lawl and the Founder (who is not a trusteel. The total employee benefits of the key management personnel of the Charity were £18,36112022.' £14,634) in respect of the Founder's salary. 17 Trustees, expenses and remuneration There were no trustees who received expenses during the year. There were no trustees who received remuneration during the year. 18 Related party transactions Please refer to note 17 for transactions with trustees during the year. There were no other related party transactions. 17
VIA WINGS Notes to the Financlal Statements For the year ending 31 October 2023 19 Analysls of movement in charitable funds batsnce at 0111112022 Balance at Transler$ 3111012023 Income Expenditure ilnrestrided income funds 245,891 132,341 1202,968) 175,264 Restricted income funds ACB& C8 Council Anchor Foundation Arnold Clark Asda Foundation 88C CIN Benefact Trust The Community Foundation Nl Department of He?Ith Mentol Health Fund Ha I If)x Foundation The Henry Smith Ch•rity The Ireland Fund5 The John )nd Susan 8owers Fund TheJulJJ ènd Hans Rausin¢Trust Leed5 Building Society Foundation NIE Netsvorks Rank Foundation RSA Climate Change & Education Sir Bernard & Lady Schreir Foundation Skipton BuildiniS(xiety StèHord Trust Stichting Anton Jur8ens Fonds Triodos 8ank Tru5thou5e Charitable Foundation Ulster Gorden Vi I lages Victoria Homes 11.832 7,213 119.0451 25 7,454 14.704 15801 19.9471 16.7261 12.5841 144 7(h)I 13.9971 158.1161 17.7821 180)) 122.2401 13381 I I,oJoi 15701 15451 12.CCQI 11.3491 12.2 161 11.0401 11171 122.9411 13.5¢YJI 12,5C4)1 1.445 7.507 7.978 io.ooj 15,OiX) 33.986 16.163 3.997 20.159 1.114 5.449 57,90) 19,943 332 800 22.240 338 570 io,c 17.6801 1.775 1.5 Isi 2.784 117 18,025 27.160 3.5(MJ 22.244 2,5 111.468 198.869 1215,6331 17,6801 87,024 fleStrted fixed asset fund 170,358 70,OQY) 17.3321 7.680 240,706 Total restricted lunds 281,826 268.869 1222,9651 327.730 Total fvnd5 527,717 401,210 (425,933) 502,994 The following transfer between funds took place during the year: A portion of a restricted grant from RSA Climate Change & Education amounting to £7.680 that was held in restricted funds at 31 October 2022 was transferred to the restricted fixed asset fund during the year. Thls portion of the grant W35 used to make a fixed asset purchase in relation to solar panels. Details of each fund can be found at note 1.3. 18
VIA WINGS Notes to the Financlal Statements For the year ending 31 October 2023 20 Restricted fixed asset fund grants received 2023 2022 ACB & CB Council B&Q Foundation INeighbourlyl Groundwork Nl IWhitemountain} Beatrice Laing Trust Garfield Weston HSBC SFX Foundation 20,000 5.000 50.000 5,000 25,000 5,000 70,000 40,000 The RSA Climate Change & Education capital grant of £7,680 was transferred from restricted income funds during the year. This Portion of the grant was spent on solar panels. 21 Anatysis of net assets between funds Un$trIed Restricted funds funds Re5trirted asset fund Total Tangible fixed assets Cash at bank and in hand Other net current assets/lliabilitiesl Creditors of more than one year 229,630 144,7121 {9,6541 240,706 470,336 49,825 117,167) 94,537 17.5131 175,264 87,024 240,706 502,994 19