**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:
- a) To maintain 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 of the
- beneficiaries, in particular mothers with children;
- c) The provision of practical help for the beneficiaries who require such assistance as a result of their economic circumstances.
## **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:
- A wraparound service to address the root problem of food poverty.
- Food parcels to families in need: 336 families and individuals.
- Social supermarket providing food at an affordable price. Forty-two families moved from free food
- dependency to paying a weekly membership at our social supermarket.
- Enabled 38 families to exit food insecurity, no longer needing support.
- Practical help for those in crisis situations through support and advice and by distributing household items to
- create homes for families in poverty.
- Pastoral support for those isolated or lonely: including a telephone befriending service for older people to
- check in or ascertain needs.
- Provided counselling and social support services to those in need, with mental health, grief, addiction and
- family breakdown situations.
- Provided play therapy sessions for 12 children.
- Training to prepare for the general workplace.
- Worked to train and encourage volunteers.
- Distributed food and toys at Christmas: 192 Christmas meals, 35 elderly food and treat hampers, and 63 full
Santa Wish lists.
- Provided safe location for social gathering.
- Opened a Wellbeing Centre to run programmes for personal wellbeing and provide mental health support.
- Provision of affordable clothing to the community and a social enterprise through the successful preloved
- clothing shop, “Wings‘n’Things”.
## **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:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP (FRS102);
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless 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 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:
- 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(9)(b) of the Charities Act;
- state whether particular matters have come to my attention.
## **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.
- **6 Expenditure on Raising funds**
|**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