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 con￿rn
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
fleStr￿ted 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￿$trI￿ed 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