2023-10-31-annual-return

Independent examinerfs report to the tharlty trustees of Wia Wings For the year endlng 31 Ortober 2023 I report on the accounts of the charity for the year ended 31 October 2023. which are set out on pages 8 to 19. Respective responsibilities of charity trustees and examlner As the chariws trustees (and also the direttors of the company for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2CN)6. H3vinE Satisfied myself that the charity 15 not subject 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 Chartties Att: follow the procedure5 laid down in the general Directions given by the Commission under sertion 65{9llbl of the Charities Art- state whether particular matters have come to my attention. 8a515 of Independent examinerfs ￿POrt I have examined your charity accounts as required under section 65 of the Charities Art and my examination was carrled out in accordance with the general Direttions given by the Charity Commission for Northem Ireland under section 65191(bl of the Chartties 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 wtems or disclosures In the accounts, and seeking explanations from you as charity trustees con￿mIng any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe.. l. That accounting records were not kept in accordance with section 386 of the Companies Art 2006: 2. That the accounts do not accord with those accounting records- 3. That the accounts do not comply with the accounting requirements of the section 396 of thp Cffjmpanles Art 2IX)6 and wtth the methods and principles of the Charities Statement of Recommended Prartice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland. 4. That there is further information needed for a proper understandin8 of the accounts to be reached. Independent ÈxaminÈrfs qualified statwnont Since your charitys gross income exceeded £250.IXK) your examiner must be a member of a listed body. I can confirm that 1 am qualified to undertake the examination bccausc 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 rnatte￿ of concern in my report because I have concerns In respect of the areas13) and (41 listed above as this requirement ha5 not been fully meL The accounts prepared for your charity are not fully compliant with the accounting requirements of the Charities Statoment of Recommended Practice. At the end of the financial year. the balance of restricted income fund5 exceed5 the cash at bank balance. This demonstrates a breakdown in intemal contro15 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 restricted 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 ￿ardS to maintainin8 5Lrfficient unrestrlcted fund5. 1 note that the tru5tee5 have taken immediate action to reduce the running costs of the charrty and to increase tts unrestritted income. In connection with matters {1} and {21. and in following the Directions of the CharFty 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 S Ma8heralave Manor Lisburn BT28 3EN