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2024-10-31-accounts

Directors' Report and Unaudited Financial Statements for the year ended 31 October 2024

Company Registration number: NI641813 CCNI Charity Registration number: NIC106946

(A charitable company limited by guarantee not having a share capital.)

1

VIA WINGS Charitable company Information For the year ended 31 October 2024

Trustees A. Dillon (appointed 17 January 2024)
J. Dillon (appointed 17 January 2024)
J. Costello (appointed 17 January 2024)
B. Skillen (appointed 27 March 2024)
D. Weir (appointed 17 January 2024)
L. McFarland (appointed 19 February 2025)
C. Pepper (appointed 18 March 2025)
K. Best (appointed 8 April 2025)
D. Elliott (appointed 8 April 2025)
J. Letman (appointed 8 April 2025)
E. Atchison (resigned 27 March 2024)
R. McKnight (resigned 3 December 2024)
J. McMurray (resigned 19 February 2025)
M. Bond (resigned 19 February 2025)
R. Beasley (resigned 18 March 2025)
P. Crothers (resigned 8 April 2025)
Company Number NI641813
HMRC Charity Number NIC 106946
Registered Office 9-13 Princes Street
Dromore
BT25 1AY
Independent Examiner Samantha Martin FCA
Martin Bookkeeping and Accountancy Services
5 Magheralave Manor
Lisburn
BT28 3EN
Business address 9-13 Princes Street
Dromore
BT25 1AY
Bankers Danske Bank
37-39 Bridge Street
Banbridge
BT23 3JL

2

VIA WINGS Trustees' Annual Report (including Directors' Report) For the year ended 31 October 2024

The trustees present their report and financial statements for the year ending 31 October 2024.

Objectives and Activities

The charity's objectives 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 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:

Achievements, Performance & Public Benefit

During 2023-2024 Via Wings provided the following for those people within the greater community of Dromore, Co. Down who had specific needs:

Santa Wish lists.

Community Services

Via Wings continued to develop existing projects and services for the benefit of others during 2023/24, seeking to provide wraparound support to meet the physical, mental and emotional needs of the community. We are motivated by compassion for the most vulnerable in society, recognising the dignity and worth of every individual. With our wraparound service we continue to aim to support families and individuals ‘from a crisis to full potential’, while empowering them to tackle the underlying root causes of poverty and its effects.

3

VIA WINGS Trustees' Annual Report (including Directors' Report) For the year ended 31 October 2024

Community Services continued

With a staff team of 22 and many volunteers, the projects and services are provided from our property in the centre of Dromore.

Via Wings continued to strive to meet the physical needs of those in poverty through the Dare2Care food project. This is the core work of Via Wings, providing regular food parcels, toiletries and cleaning products. Fresh food is displayed at our main archway 4 days a week where people can collect it anonymously, leaving a donation if they can.

To move people from food dependency, Via Wings has a social supermarket, ‘The Larder’, 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 select surplus food items that may otherwise have been wasted. Our Larder team get to know each client personally and build up trusting relationships and friendships.

In 2024 Via Wings worked with “Your Local Pantry” (a network of social supermarkets in the UK) with a view to affiliation in 2025. These networks are built on the values of dignity, choice and hope.

Preloved clothing was sold through our social enterprise ‘Wings‘n’Things’ providing affordable clothing to the community as well as funds for the charity.

Play therapists provided services for younger children through Via Wings. Our fully enclosed rooms, play area and courtyard provided a safe and relaxing area for the children, their grown-ups and their siblings. 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 as part of the Recycled Teenagers project. Friendships were forged over a home cooked lunch.

During 2022-2023 an increase in demand for counselling services highlighted the importance and need for expansion of counselling and mentoring services at Via Wings as they 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 counselling, complementary therapies and courses to support and equip people with the tools to manage their mental health. During 2023-2024 we have continued to provide free counselling for those who may not be able to afford it. We have continued to provided yoga, mindfulness classes and wellbeing days.

Property and Premises

We continue to provide some yoga, mindfulness classes and wellbeing days when financially possible.

The Wellbeing Centre opened in May 2023, completing phase 3 of the conversion of the previously unrestored outbuildings on the property. The transformation of this space created 2 counselling rooms, 2 therapy rooms for aromatherapy and reflexology, and a meeting room for classes including yoga, mindfulness and baby massage.

The Dare2Care building and Larder are maintained to enable effective and safe food storage prior to preparation of parcels for the community. The Larder, social enterprise supermarket, continues to be a success allowing families to access affordable food. The baking kitchen provides a safe environment to train young adults in food preparation and its effective distribution to the community.

The archway access to Via Wings is fitted with a cooler room to aid storage of surplus food from local shops donating though the FareShare scheme.

4

VIA WINGS Trustees' Annual Report (including Directors' Report) For the year ended 31 October 2024

Financial Review

The results for the year are set out in the statement of financial activities on page 9 of the financial statements. The charity recorded a surplus in funds for the year ended 31 October 2024 of £27,651. This compared well with the net deficit of £24,723 for year ended 31 October 2023. This was added to reserves brought forward of £502,994 to leave total reserves of £530,645 at 31 October 2024.

Grants received during the year 2023-2024 of substantial size, that are over £25K, were: ACB & CB Council £28K for general running costs Garfield Weston £50K for core costs including salary and emergency food The Henry Smith Charity £59.6K for running costs, training, catering and salaries

Income of £55,521 (2023: £49,250) was also generated through the Wings’n’Things shop, donations for FareShare food, fundraising activities arranged by staff and volunteers and other trading activities. Grants provided income of £191,235 (2023 £268,869).

Staff costs for year ended 31 October 2024 were £191,356 (2023: £213,299). Via Wings reluctantly made staff redundant in 2024.

Trade creditors of £5,620 (2023: £8,108) include a list of supplier invoices which were invoiced within the financial year ending 31 October 2024, but payment of these did not occur until the new financial year.

Reserves and Going Concern

Income from charitable activities was fully restricted. It continues to be the policy of the Board of Trustees to maintain sufficient unrestricted funds as are consistent with the ongoing financial requirements of the charity. Lessons were learnt from use of restricted funds in the previous year.

Recruitment 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 otherwise determined by the company in 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.

During this reporting period we thanked some retiring, long-serving trustees for their invaluable contribution to the Via Wings charity. This reporting period also saw an influx of new trustees eager to support and guide the charity.

Governing Document and Constitution of the Charity

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. Via Wings is currently reviewing this document.

5

VIA WINGS Trustees' Annual Report (including Directors' Report) For the year ended 31 October 2024

Compliance with Public Benefit

In setting our objectives and planning 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 beneficiaries. The charity trustees have complied with the duty to have due regard to the guidance issued by the Commission under section 4(b) 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 ‘Achievements, Performance and Public Benefit’ on page 3.

Directors (who are also trustees)

A. Dillon (appointed 17 January 2024) D. Elliott (appointed 8 April 2025) J. Dillon (appointed 17 January 2024) J. Letman (appointed 8 April 2025) J. Costello (appointed 17 January 2024) E. Atchison (resigned 27 March 2024) B. Skillen (appointed 27 March 2024) R. McKnight (resigned 3 December 2024) D. Weir (appointed 17 January 2024) J. McMurray (resigned 19 February 2025) L. McFarland (appointed 19 February 2025) M. Bond (resigned 19 February 2025) C. Pepper (appointed 18 March 2025) R. Beasley (resigned 18 March 2025) K. Best (appointed 8 April 2025) P. Crothers (resigned 8 April 2025)

Reference and Administrative Information

The charity’s reference and administrative details are outlined on page 2.

The trustees serving as at the date of the Trustees’ 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.

6

VIA WINGS Trustees' Annual Report (including Directors' Report) For the year ended 31 October 2024

Trustees’ responsibilities in relation to the financial statements

The charity trustees (who are also directors of Via Wings 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 (United Kingdom Generally Accepted Accounting 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 fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements, the trustees are required to:

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 comply 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 maintenance and integrity of the charitable company and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the trustees on 17 June 2025 and signed on their behalf by:

Mrs C. L. McFarland Trustee and Chairperson

Mr D. Weir Trustee and Secretary

7

Independent examiner’s report to the charity trustees of Via Wings For the year ending 31 October 2024

I report on the accounts of the charity for the year ended 31 October 2024, which are set out on pages 9 to 20.

Respective responsibilities of charity trustees and examiner

As the charity’s trustees (and 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 requirements of the Companies Act 2006. Having satisfied myself that the charity is not subject to audit under company law, and is eligible for independent examination, it is my responsibility to:

It is my responsibility to:

Basis of independent examiner’s 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 section 65(9)(b) 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 matters.

My role is to state whether any material matters have come to my attention giving me cause to believe:

  1. That accounting records were not kept in accordance with section 386 of the Companies Act 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 the Companies Act 2006 and with the methods and principles of the 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.

  4. That there is further information needed for a proper understanding of the accounts to be reached.

Independent examiner’s statement

I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.

........................................... Samantha Martin FCA 5 Magheralave Manor Martin Bookkeeping and Accountancy Services Lisburn 20 June 2025 BT28 3EN

8

VIA WINGS

Statement of Financial Activities including Income and Expenditure Account For the year ending 31 October 2024

Notes
Income and endowments from:
Donations and legacies
3
Charitable activities
4
Other trading activites
5
Investment income
Other income
Total income
Expenditure on:
Raising funds
6
Charitable activities:
Community services
7
Fundraising costs
8
Running costs
9
Governance costs
10
Other costs
11
Total expenditure
Net (deficit) / income
Transfers between funds
19
Net movement in funds
Reconciliation of funds:
Total funds brought forward
19
Total funds carried forward
19		 Unrestricted
Restricted
Total
Total
funds
funds
2024
2023
£
£
£
£
143,831
-
143,831
82,667
-
191,235
191,235
268,869
55,521
-
55,521
49,250
592
-
592
424
10,500
-
10,500
-
210,444
191,235
401,679
401,210
13,700
300
14,000
3,659
52,866
184,522
237,388
260,412
18,757
-
18,757
33,649
13,521
19,823
33,344
28,966
1,546
1,013
2,559
2,822
60,648
7,332
67,980
96,425
161,038
212,990
374,028
425,933
49,406
(21,755)
27,651
(24,723)
1,775
(1,775)
-
-
51,181
(23,530)
27,651
(24,723)
175,264
327,730
502,994
527,717
226,445
304,200
530,645
502,994

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 financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

9

VIA WINGS Balance Sheet For the year ending 31 October 2024

Notes
Fixed assets
Tangible assets
13
Total fixed assets
Current assets
Debtors
14
Cash at bank and in hand
Total current assets
Liabilities
Creditors: Amounts falling due
15
within one year
Net current assets
Total net assets
The funds of the Charity:
Unrestricted income funds
19
Restricted income funds
19
Restricted fixed asset fund
19
Total charity funds		 2024
£
464,380
464,380
5,392
72,898
78,290
12,025
66,265
530,645
226,445
70,826
233,374
530,645		 2023
£
470,336
470,336
12,024
49,825
61,849
29,191
32,658
502,994
175,264
87,024
240,706
502,994

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006 for the year ended 31 October 2024. No member has deposited a notice, pursuant to section 476, requiring an audit of these accounts.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The accounts have been prepared in accordance with provisions applicable to companies subject to the small companies' regime.

The notes 1 to 21 form part of these financial statements.

Approved by the trustees on 17 June 2025 and signed on their behalf by:

........................................... Mrs C. L. McFarland Trustee and Chairperson

10

VIA WINGS Notes to the Financial Statements For the year ending 31 October 2024

1 Accounting policies

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 1AY.

The principal accounting policies that have been adopted 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 102) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), 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 definition of a public benefit entity under FRS 102.

1.3 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 (a) restricted income funds and (b) restricted fixed asset fund. These are detailed below.

Restricted income funds are funds which are to be used in accordance with specific restrictions imposed by the donor. Restricted income funds are from the receipt 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. Further details can be found at note 20.

11

VIA WINGS Notes to the Financial Statements For the year ending 31 October 2024

1 Accounting policies (continued)

1.4 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 (as with fundraising income) the income and related expenditure are reported gross in the Statement of Financial Activities.

Donation and legacies

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 reclaims on donations and gifts

Income from Gift Aid (included under Donations and legacies) is included in the Statement of Financial Activities at the same time as the donation or gift to which they relate.

Charitable activities

Grants received for specified purposes for the furtherance of the Charity's objectives are recorded as income from charitable activities and regarded as restricted.

Other trading activities

Income earned from trading activities relates mainly to income from the charity shop (Wings 'N' Things) 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 services and facilities

These are only included in income (with 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 is not included in the financial statements but is described in the trustees' annual report.

1.5 Expenditure 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.

1.6 Employee 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 recognises a cost equal to their contribution payable for the period in their statement of financial activities.

12

VIA WINGS Notes to the Financial Statements For the year ending 31 October 2024

1 Accounting policies (continued)

1.7 Irrecoverable VAT

Irrecoverable VAT is charged against the expenditure heading for which it was incurred.

1.8 Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision 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 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:

follows:
Buildings: 50 years
Plant & machinery: 4 years
Motor vehicles: 4 years

1.9 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.

2 Employees

There was an average of 20 employees during the year (2023: 23).

3 Donations and legacies

Donations
Fundraising and sponsorship
Other grants		 Unrestricted
Restricted
2024
2023
£
£
£
£
68,499
-
68,499
68,852
75,332
-
75,332
13,815
-
-
-
-
143,831
-
143,831
82,667

Earmarked donations amounting to £1,000 towards the Children's Wellbeing Centre were received during the year.

4 Income from charitable activities

Income grants
Asset grants		 Unrestricted
Restricted
2024
2023
£
£
£
£
-
191,235
191,235
198,869
-
-
-
70,000
-
191,235
191,235
268,869

Income from charitable activities for 2023 was fully restricted.

13

VIA WINGS Notes to the Financial Statements For the year ending 31 October 2024

5 Income from other trading activities

Income from other trading activities
Wings 'N' Things
Vinted Clothing Sales
Log sales
Recycling income
Community Larder membership fees
FareShare donations
Other trading activities		 Unrestricted
Restricted
2024
2023
£
£
£
£
35,860
-
35,860
32,247
709
-
709
318
455
-
455
1,099
3,264
-
3,264
3,524
7,111
-
7,111
4,999
5,935
-
5,935
6,828
2,187
-
2,187
235
55,521
-
55,521
49,250

Other trading activities income for 2023 was fully unrestricted.

Expenditure on Raising funds
Fundraising and events
Trading activities:
Wings 'N' Things costs
Logs costs
Fundraising and events
Trading activities:
Wings 'N' Things costs
Logs costs		 Unrestricted
Restricted
2024
£
£
£
12,490
300
12,790
1,210
-
1,210
-
-
-
13,700
300
14,000
Unrestricted
Restricted
2023
£
£
£
2,210
116
2,326
1,156
169
1,325
8
-
8
3,374
285
3,659

14

VIA WINGS Notes to the Financial Statements For the year ending 31 October 2024

7 Community services

Community services
Staff costs
Counselling
Healthy Minds
Mental health services (DoH)
Pastoral Care
Mini Wings
Learning 360
Dare 2 Care
Social Supermarket
Play therapy
Recycled Teenagers
Wellbeing Centre
Training
Utilities
Staff costs
Mental health services (DoH)
Pastoral Care
Mini Wings
Learning 360
Dare 2 Care
Social Supermarket
Play therapy
Recycled Teenagers
Wellbeing Centre
Training
Utilities		 Unrestricted
Restricted
2024
£
£
£
13,557
123,021
136,578
3,190
2,000
5,190
7,610
10,140
17,750
-
2,712
2,712
1,430
-
1,430
-
1,080
1,080
-
4,683
4,683
20,777
17,731
38,508
48
-
48
5,873
12,656
18,529
-
676
676
381
-
381
-
190
190
-
9,633
9,633
52,866
184,522
237,388
Unrestricted
Restricted
2023
£
£
£
16,045
119,896
135,941
-
36,621
36,621
2,163
-
2,163
1,265
-
1,265
-
5,421
5,421
26,928
19,172
46,100
29
267
296
129
12,994
13,123
66
1,000
1,066
4,749
1,908
6,657
205
780
985
475
10,299
10,774
52,054
208,358
260,412

8 Fundraising costs

Fundraising costs
Donations expenses
Grant expenses
Commissions		 Unrestricted
Restricted
2024
2023
£
£
£
£
387
-
387
319
2,786
-
2,786
4,462
15,584
-
15,584
28,868
18,757
-
18,757
33,649

Fundraising costs are unrestricted each year therefore no additional breakdown of the prior year's figures is required.

15

VIA WINGS Notes to the Financial Statements For the year ending 31 October 2024

9 Running costs

Running costs
Repairs, maintenance & equipment
Utilities
Cleaning
Clothing / uniform
Office expenses
General expenses
Repairs, maintenance & equipment
Utilities
Cleaning
Clothing / uniform
Office expenses
General expenses		 Unrestricted
Restricted
2024
£
£
£
9,540
6,460
16,000
864
2,347
3,211
328
746
1,074
49
-
49
2,046
10,270
12,316
694
-
694
13,521
19,823
33,344
Unrestricted
Restricted
2023
£
£
£
8,389
545
8,934
3,591
-
3,591
1,740
124
1,864
733
-
733
6,545
6,321
12,866
978
-
978
21,976
6,990
28,966

10 Governance costs

Governance costs
Independent Examiner's fees
Other professional fees		 Unrestricted
Restricted
2024
2023
£
£
£
£
-
1,013
1,013
1,013
1,546
-
1,546
1,809
1,546
1,013
2,559
2,822

Governance costs for 2023 were fully unrestricted.

11 Other costs

Other costs
Staff costs
Bank charges and other interest
Depreciation
Staff costs
Bank charges and other interest
Depreciation		 Unrestricted
Restricted
2024
£
£
£
54,778
-
54,778
382
-
382
5,488
7,332
12,820
60,648
7,332
67,980
Unrestricted
Restricted
2023
£
£
£
77,358
-
77,358
336
-
336
11,399
7,332
18,731
89,093
7,332
96,425

16

VIA WINGS Notes to the Financial Statements For the year ending 31 October 2024

12 Employee costs

Employee costs
Wages and salaries
Social security costs
Pension costs		 2024
2023
£
£
184,766
209,787
4,046
696
2,544
2,816
191,356
213,299

13 Fixed Assets

Cost
At 1 November 2023
Additions
At 31 October 2024
Depreciation
At 1 November 2023
Charge for the year
At 31 October 2024
Net book value
At 1 November 2023
At 31 October 2024		 Plant &
Motor
Buildings
Machinery
Vehicles
Total
£
£
£
£
495,594
52,887
41,734
590,215
6,864
-
-
6,864
502,458
52,887
41,734
597,079
28,319
49,826
41,734
119,879
9,759
3,061
-
12,820
38,078
52,887
41,734
132,699
467,275
3,061
-
470,336
464,380
-
-
464,380

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 basis with associated accumulated depreciation based on a useful economic life of 50 years.

14 Debtors

Debtors
Trade debtors
Prepayments
HMRC Gift Aid debtor
Accrued income
Other debtors		 2024
2023
£
£
338
422
545
5,837
3,310
5,765
-
-
1,199
-
5,392
12,024

17

VIA WINGS Notes to the Financial Statements For the year ending 31 October 2024

15 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Trade creditors
Accruals and deferred income
Taxation and social security
Other creditors		 2024
2023
£
£
5,620
8,108
1,921
19,670
308
1,120
4,176
293
12,025
29,191

16 Staff costs and employee benefits

There were no employees who received total employee benefits (excluding employer pension costs) in excess of £60,000 (2023: nil).

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 £16,633 (2023: £18,361) 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.

18

VIA WINGS Notes to the Financial Statements For the year ending 31 October 2024

19 Analysis of movement in charitable funds

Unrestricted income funds
Restricted income funds
Restricted fixed asset fund
Total restricted funds
Total funds		 Balance at
Balance at
01/11/2022
Income
Expenditure
31/10/2023
£
£
£
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

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 2023 was transferred to the unrestricted funds during the year. This transfer took place with the approval of the granter.

Details of each fund can be found at note 1.3.

19

VIA WINGS Notes to the Financial Statements For the year ending 31 October 2024

20 Restricted fixed asset fund grants received

Restricted fixed asset fund grants received
ACB & CB Council
Groundwork NI (Whitemountain)		 2024
2023
£
£
-
20,000
-
50,000
-
70,000
21
Analysis of net assets between funds
Tangible fixed assets
Cash at bank and in hand
Other net current assets/(liabilities)
Creditors of more than one year		 Unrestricted
Restricted
Restricted
funds
funds
asset fund
Total
£
£
£
£
231,006
233,374
464,380
151
72,747
-
72,898
(4,712)
(1,921)
-
(6,633)
-
-
-
-
226,445
70,826
233,374
530,645

20