VIA WINGS MEETING NEEDS, CHANGING LIVES Dlrertors, Rtport •nd Uoaudlted Flnandal Sts¢¢ments for Ihe year ended 31 October 2025 Company Registion Dumber: N1641813 CCNI C.hArlty Regfgtrstlon nurrtber: NIC106946 (A ebAritAble ¢ompany limiied by guTAraDi¢e Iiot having * share eapitsl)
VIA WINGS Charitable compally inform#tlon for the ytsr ended 31 O¢tob¢r 2025 Truslees A Dillon J Dillon J Costcllo B Skillen D Weir L McFarland C Pepper D Elliott Company Number N1641813 Charity Numbcr NIC 106946 Registered OtTice 9.13 Princcs Street BT25 IAY Indcpcnd¢nt Examiner Nigel Davenport FCCA SM Vini and Company 8 Newry Road Banbiid8e BT32 3HN Business Addr 9.13 Princes Street Co Down BT25 IAY Bankers 37-39 Bridge Street Banbridge BT32 3JL
VJA WINGS Trnstees, AnDul Report {inclMding Directors. Report) for the year ended 31 Octobtr 2025 The tTUStees present their rq)ort and financial sthtaoents for the yearending 31 October 202). Objectlvey #nd Aetfvidei The charityes objc¢tiv&s ar¢ 4)eLifi¢ally restricted to th¢ followiti8: Via Wings was establishcd in 2Crf)9 10 relieve p)verty and to promote ihe benefil of the inhabitants of Dromore and its environs of c.ounty lWrt without distinction of a8& gender, disability. sexual orientation, nationalilyi ethni¢ i(kntity. political or religious opinion. ass(Kialing the ststutory authorities, mmunity and voluntary organisations and the inhabitants in a common effort to advan education, to provi(k facilities in ihe inlercsls of KKial welfare for recrcation or other leisU-tIme occupation. with the object of improving the co¥Mlitions ofiife lor the said mhabitants and in particular. a) to maintain and manage a ceDtre or centres in the area of benefit activitics promoted b). th¢ clwity: b) the provision of programmcs in order to advance education and promote the b¢n¢fit of the beneficiari¢4 in particular mothers with chiIdr¢n: c) the provision of practiLxI belp for the belleficiari¢s WI requi such assis¢aDCC as a result of their economic circullts¢e8. Acblevtment4 PerformDce and Publlc Bentllt Durlng 2024-25 Via Win88 delivered a ran8e of seTviS 10 8UPPOrt individuals and families experiencing hardship within the greater L)rom0. Co tknwn area. The charitys a¢iiviiiCS were fU¥ VD Jd(Ircs¥in¥ the root causes of food poverty and promoting long-tcrn) wellbeitig and independence. Key achi¢vemeDts durng the included: - provision of a wrapaTrund suprth servic¢ to address thc underlyin8 cause5 of food poverty; distribution of regUr f(XMI parcel& toiletries and ¢leaning PTO(kn¢ts to 85 familics (375 individual$) cxperiencitiR fllw]¢i81 hardship. This Includ 53 older people WI also received befri¢nding suppoiL home delivered meals and welfare cherk-ins: - operation of a social supmnth. ¢nabling 86 famili¢s (236 individuals) to transition from reliance on free food provision lo a low cost membership model, promotiD8 dignity and independence. - supporting 16 families (54 iftdividuals) ¢0 movc out of focrfl insecurily and no Ion8¢r require ongoing assistanrK" - provision of practical Sllp for individuals and families in crisi& ]ludIng advice and the distribution of e88¢ntial household items to hetp esthlish stable home environments; delivery of pastor81 support to those experiencing i)19t10n or loneline including a telephone befriending service for older people" . provision of counsellillg and SOCI support servi¢es aWIllg mthta] health challenges, 8ri¢f. addiction and lamily breakdown.. - delivery of play thryy Se88iODS for 12 childr. - delivery of Emp)weTing Young P4Y)ple' workshops for girls aged 11-14: - provision of training lo suptth individuals in preparing for employmenL - ongoing recn)itmenl. training and support of volun . distributioD of seasonal sutq>ort at Christm&8. including 42 a[C your own, Christma5 dirmer pack4 135 plat¢d meals, 38 hampxrs for oldcr pw>le and 128 fith Santa wish lias for children"
VIA WINGS Truslees, Annual Report (In¢luditig Directors, Report) for the year ended 31 October 2025 Achievements, Perfomanee and Public B¢Defit (continued) - provision of a safe and welcoming space for social interaction and cott]munity gatherings. - operation of a wellbein8 centr¢ offering PDVam to support personal wellbeing And mffltsl health. - provision of affordable clothing through th¢ ¢han"¢Ys social entcrprAse, Wings , Thmgs,, iupporting both Community access and Sustsinability. addition to the direct support provided, the chaTity Contributed to environmental sustainability by diverting 6.923kg of ¢lothin8 from landfill redistributing 21,039.53kg of surplus food. The trustees coofirni that tly have had regard to the guidAnce on public IxDefit issued by the Clwity comnii38ioii for North¢rD Ir¢knid (CCNI). Thc a¥livIli vuiliiiul aiK>vr Qrnilvu¥lt¥ ¥lr4t Publi b¢D¢fil by relieving povertyi improving mental health and wellbeing ond reducing social isolation within the local community. The charitys services lire largeled al indidualS aDd families experiencing financtal hardship or vulnerability, ensuring the supw)rt is acccssible to those most in need. In additio the charity contributes lo environmental sustain8bilily thTOU8h thc rc4istribution of sluS food and ¢lothin8. providing further bencfil to the widcr cotnmuaiiy. Communlty S¢rvk During 2024125 Via Win85 continued io develop and a Tange of projects and 5cThiceE for thc bcnefit ot. the local community. The chaTity provi(ks a wraparound model of suppory 8ddr¢ssing the physical. menlal and emolional necds of individuals and families. This WOTk is undcrpiDned by a commitment to compassion, recognisin8 the digrtily and inh¢Knt worth of every individual. Via Win88 aims to support individuals attd f8milies 'fr(bzn crisis to full wtcntial,, cmp)wering them to addr¢s$ the root causes Jnd Ii)ng Icrni cffects of rn. Servir¢s were deliverd by a 8L8ff team of14, supwt¢d by a dedicated group of volunteers. operatin8 from the CharlS premAse$ in the ¢¢ntre of Dromore. Food Provi3ion and Povcrt . Rclicf Via Wings continued to address the immediaic physical needs of those experiettcing povety ihrough the T)aT¢2Care' food projxl. which rcmains central to the charitys wolk. Thts in¢lud¢s the provision of regular food parcels. toiletries al cleaning PJYMlu¢ts. Fresh fiKMI is made available four doys per week from the charitys premises, allowing individua18 to acces8 5UPPOrt anonymously, with the option to a donation if they arc ablc. To sllprt individuals in moving away from long terni f(Mxl dcFthcy. th¢ charity optrntes a social supernwke¢ The Larderf. This provid access to atTordable fcrtyj and essential household items. a]ong5ide advice and support for thos¢ affcctcd by wverty. Through part[ShIpS with local retsil¢r$, agencles and g0venent bodies. Via Wings redistribvt¢s food Ihat might otherwise go to wast¢. Th larder model promotes dignity. choic¢ and independence, with staff and volunteers buildmg sUprtive r¢lationships with individuals accessing the service.
Trnstees, Annual Report {including Dir¢rtort' Report) for the yer ended 31 October 2025 Communhy Servi¢es (continued) Food Provision and Pcivert Relief continued During the year. Via Wings engag Your lthcal Panty. a UK-wide ndwork of social suptTmarket4 with view lo forn] affIltIon in 2025. This refle¢ts the GIltS OnlA8 commitment to best pra¢ti¢e and 8UStainabl¢ support m(rfkls. ciRI Ente The clwiiy eontinued to operalc its Social enterprisc. Wings kn, Things,, providin8 affotrdable preloved clothing to the community while generating incomc 10 SUPlX)rt chariL9ble adivities. The initiative also contributes to environmen sustainability through th¢ reuse of cloth'Ln8. Therapcuti¢ and D¢v¢lopmental Via Wing5 continued to provide th¢raUti¢ s¢rviccs for children through qua]ificd play thernpisty offering a safe and supportive environn¢Dt wilhin the chariW8 dedi¢&ed facilities. Young adults with additional needs were supported tlmugh the Ithrning 360 project. re¢¢iving trainiDg and mentoring to prepare them for ¢mploymenl and increasc indcpcnd¢n¢e. Old¢r members of th¢ community cn8a8ed in aetivities through the Rccy¢leAI Teenagers project, helping to reduce Social isol8li01 and build meaningful ¢onncctions. These sessions mcluded $h£red meals and opfftities for social iniera¢tion. An increase in demand for coun5elliti8 Servic during th¢ year highli8htcd the growing need for mcntsl hl¢h and emotional gupport within the ¢¢mmutiity. In resn3¢. Via Wings continued to develop its provislon in thi5 area. The Wellbein8 Centr< which opened in May 2023. provided a dcdicatcd Space fv counsellin8, complementary therapies and wcllbcing Pro. During 2024125, the charity continued io off¢T free ¢QUn8¢11ing s¢rvices to individuals wb) may otherwise bc UDable to access sup1. Additional activitics included yog4 miodfithicss SWiOJL8 and wdlbeing day& all alm at equipping itidividuals with pract1al t(M)Is to support their mentsl health and overall wellking, Property alld Premises Th¢ Wcllbeing Centre opened in May 2023. completing phase 3 of the conversion of the previously unregtored oiitbijild1n nn the pmperty. The transforntI¢ of this space cr¢ad 2 counselling rooms. 2 therapy rooms for an)mathetapy and reflexology, and a meding room for classes including yog mindfuJnes$ and baby ma66as¢.
VIA WINGS Trustee5' Annual Report (including Dirt¢tors' Report) for the year eDded 31 October 2025 Property and Premises (continued) The Da2Care buildmg and Lardcr are tnaintatned to enable effectiv¢ and safe f(wNI aordge prior to prepardtion of parcels for the community. The L2rder. our social enterprise sUM8rket. continues to be a success allowing fam11 to acc affordabl¢ food Tr F)Bking kntchen provides a safe enviromnent to train young adults in food preparation and its effective distnbution the ¢ommunity. The arcbway 8cttss tn Via Wings 18 fitted with a cwler r(M)m to aid stordge of surplus kd from local shops donating Ihrougb the Far¢sha scheme. Flnanclal R¢vlew The results for the year are set out in the $t2tem¢nt of finallciaj activities on page 10 of the financial statements. The charity Tecorded surplus funds for the year ended 31 October 2025 of £42.459 (2024 £27.651). This was added to ihe reserves broughi forward of £530.fy15 to leave total reseTre8 of £573,104 at Othober 2025. Thcsc reserves rcprcscnl the clwiiys net assetb 11 ill¥lud¢ re5trirtcd and un$¢T1¢tea fuDd4 not solely cash held in th¢ bank. Oran¢ Tlved durin8 th¢ ycar 2024125 of 8ubstllntial si7* (Over £25gKK)) was.. The Henry Smith Foundation £58,c for 8cnerni running costs. Income of £56,221 (2024 £55,521) was also genernted through the Wings 'n' Thlngs shop. donaiions for Farcshare food. fundraising activiti¢5 arranged by stsff and voluntttrs al other trading adAVitie$. Grants provided income of £130.038 (2024 £191.235). Stsff cosls for the year ended 31 October 2025 were £133,805 {2024 £191.356). Trade creditOTS of £1 ?40 (2024 £5,620) include a lisl of supplier invoiccs which were invold within th¢ financial year ending 31 October 2024 but payment of these did not occur until the new finarLciaJ year. Reserves And Going CoDc¢rn All incom¢ from charitable activities was fvlly restricted and applied in rdance with donor.imposed onditiollo. Th¢ truste¢s have esthlished a reserves p)li¢y to ensure thai the ¢h8rity Dwintains sufficient unrcstricied fimds to support its ongoing opera¢ion81 comtnitments 8nd to miligate financial risk. At the year end, the charity held unrcstricted reserves equivalent to approximately three months of ¢xpenditure. The trustees consider this to belaw their targd l¢v¢l and arc working towards building reserves to a Icvcl cquivalcnt to six months expcnditure. which they believe is appropriatc for the clwitys needs.
Tru$tees' ADnuI Report {ineluding Directors. Report) for the ye•r ¢nded 31 October 2025 RecrultmeDt aDd ap]N)inlmenl of the trnste The directors of the company are also charity trustees for the PUTPOSeS of chaTity law. Under the r¢quir¢m¢nt$ of th¢ Memorandum and Articles of AsKKiation. unl$ oth¢rwis¢ detern)ined by the company In a General Meain& the number of sball Th)t be l&%s than 3 and is nol subje¢t to any maximum. Twstees are Clected serve only until the next gnnua] general me¢tin& at which they shall then be eligible for relectio DuTing this rcwjrting perio4 we thank our trustets for their indi]dUal contribution to the Via Wings charity. Covernlnc ttd Conitlthtlon of th• Charlty The charity is governed by the Memorandum and Articleg of Assrfiation dated 28 October 2016. The Board of Trnllees meets on a monthly basis and ai least 10 tiw¢s per year. Via Wings is currently reviewin8 this document. Compllan¢t wlth Ptsbll¢ Benefft s¢lting our objectivcs and plannin8 our ¥liviiie8 for the y¢ar• the truslee5 have given cateful consideration to the Clwity Commissiou foT Northern Ireland's guidance on public benefit to en8ure that the a¢tiviti¢s havc h¢lxd lo achieve thc Charitys pur$ and provide a benefi¢ to the bcneficiaries. Tr chariiy trustees have complied wilh the duly io bave due regard io thc guidance issu&1 by the Conunission under section 4(b) of the Clwilies Act (the public nefit wuirement statutory guidance). Details of how the main activitics undertaken by the Charity to fiffiher il$ ¢lwitabl¢ PUryM)8es for the publi¢ benefit have been detsiled in 'Aehievement. Perfnrmanee and Public Benefit. on pa8&4 l and 4. Dlrerton (who Ire 150 trustees) A Dillon J Dillon J Costello B Skillen D Weir L McFarlJnd (apw>intcd 19102125) C Pq)per (appointed 18103125) K Best (apillted 08104125) D Elliott (appointed 08104125) J Ixtman (appointed 08104125) Reference ond Administratlve Informatlon The charitys ref¢r¢DC¢ and administrative dethils are outlined on page 2. Th¢ Isle¢S 8ming as at the date of the TTUStees' Annual Rep)rt are outlined on pag¢ 2. No other indAvidual other than those liste& s¢rva as a tTUStK of thc charity during the fula1 year.
VIA WINGS Tru$t¢¢$' Annual Report (including Dirert•rs' Report) for the year ended 31 Odober 2025 Trustee5' responsibilities in rel•tion to the financial statemeDtS The ¢haTiiy trnstees (who ar¢ also directors of Via Wings for the purposes of company law) are resp)nsible for preparing the Tnjsttts, Annual RqKtrrt arKI the financial ststements in accordance with applicable law and United Kingdom Accounting Siandards (United Kingdom Gernlly Ac¢ted Accounting Practice) including FRS 102 Tr Financial Reporting Siandard applicable in the UK and Roub]i¢ of]reland'. Compny 12w requiTe5 the trtistee2 Prere finanriml Elplpmpnt$ f(Jr eAch fin8nciAI yÈgr which give a true 3nd fair view of the stsie of affairs ofthe clwilable company and of the incoming resources application of rcsourrcs, including the incon]c and eXndItre of the cbaritsble company for that perifyl. tn preparing the financial slalctnents. the trustees are required to: - select suitabl¢ accounting policies and then apply them consistently.. - observe the mdhods and principles in the Charities SORP (FRSI 021; - mak¢ judgements and eslimatcs tho1 are reasonable and prudent; - state wbethcr applicd)l¢ UK Accounting Stsndards have I)¢ followed subjeA to 8ny matrrial departures disclosed and explainal in the fujancial $taternents' and - Prepare the financial statemenls on the going concern basis unless it 1$ inappropriate to presume that th¢ haritable company wll ¢ontinue in business. Th¢ trustees arc rcspoTrsiblc for k¢¢ping proFr accounlin8 rtcords that disclosc with m$(abl¢ accuracy at any lime the financial p)sition of the charithble company and to enable them to Cu[C that the fmaneial statements comply with the Compani¢$ Act 26. They are also responsible for saf¢8uardiD8 the assets of th¢ cbarilable company and taking reasonabl¢ steps for the prev110 and detectton of fraud atld other irr•sularitieB. The trustees are responsible for the maintenanc¢ and inlegrAty of the charilable company and financial infornthtion included on the clwitable compnvs websilc. ttgislaLon iti the Uniied Kingdom governin8 the pr¢paratiott and dis6eminotion of financial statements wy differ from le8islation in other jurisdictions, Approved by the tTU81ees on 29th April 2026 and signcd on th¢ir behalf by. Mrs CL McFaTland Trustee and Chaijperson Mr D Weir Trustee and Secretary
VIA WINGS Independent Eximiner's Report to th¢ cbarity trusttts of Wi for th¢ year ended 31 OCtor 2025 I report on thc accounts of the CTr1ty for the year eoded 31 October ?025, which are set out on pages 10 to 20. R¢speuive r¢spoDslbllltl¢s vf Lharily Iru¥lLs Dd A5 the charity's truste¢s (and also the dir¢cloTS of the company for the purp)ses of company law) you are responsible for the prqjaration of th¢ accounts in accordance with the requirements of the Companies Act 2006. Having salisfied myself thai the cl)arity is not subject to audil under Company law and is eligible for independent examinatlon, it is my resnsibIlItY to: - examine the accounts under section 65 of the Clwiiies ACL - follow the proCedUS laid dowj) in the seneral Dirrttions given by the Commission under section 65(9Xb) of ihe Charities Act; - stRte whether part]lar m8ttcrs have come to my attention. Bi$l$ of IndependentExamlner's Report I bave examined your charity acwwits as required under section 65 of the Charitics Act aDd my examination wa$ carried oul in a¢cordance Mith the general Dire¢lions 8iv¢n by the Chariiy Commission ror North1 Ir¢11 uniki ¥wLivAI 05(9)(b) of ilic ClwiiiGry Act. My examination included a review of the a¢countin8 rcwrds kept iry the charily and a comparison of the accounib pr¥sui¢rAI wÉth ÉhoK rc¢ords. li also in¢lud¢d considcrntion of any unusual items or disclosur¢8 in the a¢¢ounts. and seeking cxplanalions from YDU as C1¢Y trustees conccrnin8 any such matters. My role is to state whdher any material mattcrs hav¢ come to my attention giving me cause to believe.. (l) the accounting records w¢r¢ not kept in accordance with scclion 386 of th¢ Companies Ad 21K)6' (2) that the accounts do not accord with thoseaccounlins reconls. (3) thai the. atrr.niint8 dry nrtrt cnmply wlih the a¢wintin£ rcquirements of sli0n 396 of the Compatiies Acl 2006 and with the Methods and principles of the Charlties Ststrment of RcGimmendcd Practice appli¢abl¢ to eharitics preparin8 ihcir accounts in a¢¢ord8nc¢ with the Financial RA1n8 Standard aFpli¢able in the UK and Republic of JTeland; (4) thAt there ig further infoThi8tion nc>led for a undcrsththg of the aOUnts to be rCh¢d. Independent exAmiD¢f'8 Statement Since your charity's wss iticome exc¢¢ded £250.(KK) your ¢xamincr mugt be a member of a listed body. I can confirni ihat l am 4ualifiul io Ulldcrtak¢ the examinati(TrD becaux I am a member of thc Association of Chartered Certified Accountants which is olleof the listed tK¥Jies. I have ¢ompleted my ¢<amination and h8ve no concwnq in rnpt of the matters (l) to (4) list abov¢ and in conncction wilh fvllvwin¥ Dur&011$ of thr Clwity Commi&*on for Northern Irelond I have found no tDaltcrs that Tequiredrawin to your attention. Nigel Davenport FCCA SM Vint and Company 7th May 2026
Vio Wings Statemeftt of Finan¢tsl Actlvities including Income and Expendlthre AtuJuJt for the year ending 31 October 2025 Unrestricted Restricted Notes Funds Funds Total 2025 Total 2024 Income Ind endowments from: Donaiions and legacies Chariiable a¢iivities Other trading activili¢s Investment income (hhcr ineome l(M),592 100.592 130.038 56.221 1,247 143,831 191,235 55,521 592 10.500 130.038 56,221 1247 Totsl Income 130,038 288 098 401679 Expendlture on: R8isin8 ndS 1.521 1,636 I4,0 Community services Fundraising costs Runnin8 Costs 14.010 14.496 22.456 138.791 152.801 14,496 41,426 237,388 18,757 33.344 18,970 Governance costs 5,370 5,370 2.559 Other ¢08ts io 24,866 5.044 29,910 67,980 Totsl expendltpre 82,719 162,9: 245 639 374,028 Net {defi¢lt)lfin¢om¢ 75,341 -32,882 42.459 27.651 Transfers between funds 18 Net movement in fund5 75.341 -32.882 42,459 27,651 Reconcilia¢ioD of fuDds: Total funds brought forward 18 226.445 304,2CO 530,645 502.994 Total funds carried forward 301.786 271318 Tbe statcmcnt of fmancial activities ixKludcs all 8ams and loss¢s recogned w the year. All income and expenditure dcrive from ctInlti8 activiti. The statement of financial activiti also conjplics with the requirements for an income and ¢XpdItr¢ Unt und¢r th¢ CompaAieb Ai1 2(K)6. io
Via WIDgs B4l¥nee Sheet ror the year 31 O¢lob¢r 2025 2025 2024 Notes Fi assets Tangible a&8ets J2 454J31 464J80 Total Ilxed av¢ts 454J31 464J80 Currell¢ u¢ts Debtors Cosh ot bank and in band 13 3J70 118,837 5J92 72,898 Totsl eurreDt •ts 122207 78290 lJablJltle• Creditors.. Amounts falling thie within one year 14 3.433 12.025 Net eurren¢ A$¢$ 1 ?,025 Tot*J net amets 573 105 The fulldi of the eharlty: Unrestricted income funds Rebtricted IOrne fvnds Restricied red asset fiu 301.786 42.989 228J30 226,445 70,826 233.374 18 Totsl ¢h•rfty fuudi The wmpany e411iil¢d to th¢ ¢x¢rnption from th¢ audit requIrnettI ¢ontA.'oed iti tion 477 of the Compaoi¢y Act 2(K)6 for the year end 31 Ociober 2025. No membu dep)sited A notice pursuant to se¢tson 476, requirin8 an audit of these accoullts. The directors acknowled8¢ their reSp)nSi111ti for complyin8 with the requirements of th¢ Companies Act 2( with to a¢¢ouniin8 ffcord8 and the pyeparntionof finwKial 8tatementB. The accounts have been prepared in 8ce(Kdan with wvisions applicabl¢ to wnpames subje¢1 to the small Companies, Te8me. The notes I to 19 p3rt of thtse financial st•tements. AFvroved hy the. tni%teLq t)n 29th April 2026 and sig1 OD their behalf by. Mrs CL McFarland TTUSt¢¢ and Chaitperson
Via Wlngs Notes ¢0 th¢ Financial StatemeDts for th¢ yur elldiD2 31 October 2025 Accounting polieies 1.1 Charity infomxtlon Via Wings is a public benefit entity and a private company limited by guarantee. registered in Northern Ireland aDd a regislercd charity in Northern Ireland. The athlress of the registeroj 01¢¢ is 9-13 Princes Strcd. Dromore, Co DOW BT25 IAY. Thc principal accounting w)li¢ies that have be adomed ¢onsistMtly throughout the yw and th¢ prior year aTe SummSed below. la Ba$18 of preparation The financial $tatements have ircn prepared in accordance with Accounting and ReIng by Charilics.. Sialement of Rc(ommended Practice appIlb]e to chariiies pryaring their acrounls in accordance with the Financial Rewiing Standard appti¢8ble in thc UK and Repiiblic of Ireland (FR.8 102)- (Charitics SORP (FRS 102)), the FitL4ncial Reporting Sthndard applicable in the UK Republic of Ireland IFRS 102). The Cllarities (Accounts at)d Reports) Regulaiions (Norttrm Ireland) 2015 and thc CotDpanies Act 21X)6. The fllwi¢ial stateD]eDIs have been prepartd under the historical cost convention excem for investment assels, which arc shown at n)arkd valuc. The f1claI slalements Include all tTansactions. asscls and liabi]ities for whith the thty 18 reSwlblC in law. Via Win8s meets th¢ d¢fmi¢ion ora publie benefit entity under FRS 102. lj Fulld wteountlDg Unr¢strictcd income fimds comprise thos¢ fidS which the ¢nte¢S arc frcc to use for any putposc In furthmnLe of ¥lwithbl¢ 4)bjKls. Unrestridcd funds arc primarily fiom the reccipt of donations and trading activities. Restricted funds comprise (a) reslri¢td income fuds and (b) restricted red assd fuuJ. These a ¢ktailed below. Reslrict¢d income tunds ate funds which are lo b¢ used in accordance with 4)ecifi¢ restrictions imposed by the dor. Restricted income fimds t from the receipr of grants. The PUTposes and uscs of these funds ar¢ set out in the notes to the accounts. Restricted fixed &qset fimd is the fill in respect of any fixd a&gets which have been purchased by the charity through the use of restrided grant income An accOrdae M'ith any imposed rcstriclions. The only move]nent on this fimd year is the eXPer1ng of depreciation and recording of further capital additions or disN)sals. Further ddails be tound at note 19. 12
VE Wings otes to tbe Flnanclal Statements for the y¢•r ending 31 Ortober 2025 AecoDntiD2 poli¢lu Icontinued) IA Income reeognilioD All income 15 reLYygni8ed once thc ¢lwity eDtiil¢ment the incon. it is virtually ¢crtaiD thai the incomc will be received and thc amount of incoJDe receivable can measured reliably. Where incom¢ rrfeived has relatcd expenditurc (as with fidIng income) the inwme and related expenditwe are reported gross iti the Sial¢llm)t of Finala1 Activities. IPonitfionB and leg•¢l¢s Cash donalions ar¢ recognised on Te¢eipt. Other donations are TwOlSed once thc chaTity has llvufKd of the donatio unl¢so pcrf0rnW wDditions require defeTTal of the amount. Tax reelllms OD donatlon$ and glfts ]ncomc from gtft aid (included under donations and legacies) is included in the Statement of Financial Activities at thc same time as the doDatlOD or to which thcy relat¢. Ch•rh#ble rtlvltl Grants received for 5pecifi¢d puryM)8e5 for the fiwtheranc¢ of the charit5 objectives are recorded a8 ineone from charitable a¢tiiilies and regarded a$ restrictcd. Other tradlDg srtlvltl Income earned frDm lrnding activities rdates mainly to income from the charity shop (Wings ' Thin8g) and other fimdrni8ing events and is re¢orded as unr¢stricted Income. Inv¢$lJnents Interest on fvnds held on deposit is rxowed when receivable and the amount can be measured reliably by tbc cjwily. DonAted 8ervlett and f*ciliti These are only iicluded in income (wxh the equiValt amount in expcnditure) wlKre the benefit to the Charity is reasonably quanlifiable, tlleasurable and material. The value plac¢d I these rc8OUrW 1$ the estimoted value to thc cjwity of the service or fgcility received. Volunteer help The value of aDy volunlary help receiied is not included in the financia] statemenls but is described in the trusl¢es' annual rqkn. 1.5 Expendlture and liabilitles reeognitio Liabilities are recognised as cxpenditure as S( as there is a Ic¥aJ vt ¢onslructivc obligation colljmitting the chaTiiy to that expendiiur4 it is probable that sdtlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an aCcnlS basis. 13
Via Wings Notes to the Financi StAtemeDts for the year ending 31 October 2025 Accounting poli¢fi¢s (eonilnued) 1.6 Employee benefits The charity operates a dered contrib10 10 schem¢ for its cmployees. The scherne and its assels are held by an indcpend¢Di hem¢ mallager. Th¢ pension charge rT¢s¢ntS the contributions due by the ¢harily during the ycar. The charity tecognises a cost equal to their wiIUibutirJii payablr for th¢ pcriod in thtir sthtcmcnt of fun01&] activities. 1.7 Irrecov¢rnble VAT trrecoverablc VAT is ¢har8ed against th¢ expenth'ture heading for which it W•$ iD¢urr&l. 1.8 TAnglble flx¢d Assets TaDgible fixed as1$ aff stated at cost or valualion. net of depreciation and any proviiion for impairmcJ)i. Assets for usc by Che charity arc capitalised if thcy can be used for more than one year and cost ai lea £2.CKKI. They are valuul al cosi or, if gifted. ai the value to the ¢harity on rc¢eipt. Depreciation is provided on all tangible fixed ass&s othcr than land at Tates calculated to write off the cost or valuation, less ¢stittiated residual value of cach asset on a ¥iTai¥hi lin¢ iMSiS ovcr its ¢xpo¢ted Uful life. os follows: Buildings.. 50 years Plant & machincry: Molor vehicles: 1.9 Credhor8 Dd provlslons Creditors and provisions are rttognised where the charity a prc5ent obligation resulting from a pa¥t cvcnt that will probably regult in th¢ trnnsfer of funds to a third p2rty and th¢ amount due to se¢tl¢ the obligation can be measured or estimated reliably. Creditors and provisions are nOMllY rewgnised at their Kttlernent amount. Donailons •nd legxcleg UnreStrIct Restrleted Fund$ FuDds Totsl 2025 Tot1 2024 Donations Fundrdising and sponsorship 87285 87,285 68.499 I,592 143 831 14
Vl* Wlngi Notes lo the FIDanelal Statements for tbe year ending 31 October 2025 Income from chxritable Jclivlti¢s Unmtrl¢¢¢d Restricted FvDds Fwid$ Total 202S TotAI 2024 tD¢ome grants Asset grdnts 130.038 130,038 191,235 130,038 130.038 191,235 tn¢ome from charitable activities for 2025 was fully Testricted Income from other tr•dlng Artlvlties Unrestrided R¢stslcted Fund¥ Funds Totsl 2025 TotAI 2024 Wings 'n' Things Vinlcd ¢loihing leS Log sales Recycling income 37.187 37,157 35.860 709 455 3,264 7,111 5,935 2.187 1,187 10.129 5,913 1,187 10,129 5,Y13 Fareslwe donations Other tsadin8 activities Expendlture on ralslng funds Unrestrleted Restrlet¢d Funds Funds Totil 2025 Fundraising events Tr8din8 actival¢5: Wings h, Thitt8S Costs 583 605 938 1,521 93 115 1,031 1,636 Unrejtricted Rutrirted Fund5 Funds Tot¥1 2024 Fuiidizising ¢v¢llts Trading activiti. Winso 'n' Thitt ¢osts Log costs 12.41yJ 3(H) 11790 1210 1,210 3(M) 14,(KM) 15
Vl• Wlngs ot¢s to the Flnanclal Statements for the year ending 31 Ortober 2025 Community senices Unrestrlcted Rutrlded Funds Funds T(btsl 2025 Staff costs Counselling Hcalthy Mind5 Mentsl Healih Services {DoH) Pastoral Care t£arning 360 DC 2 Carc Swial SupeTmJrket Play Therapy Recycled Tecna8ers Trainin8 Utilities 523 1,695 113.777 4,750 2,6(Kl 114.300 6.445 2,510 813 473 8.132 113 1.935 73 343 813 1.837 18,988 3.126 4,050 73 1..164 10.856 3.013 2,115 138 791 152 801 UDrestrlrt¢d R¢strlcted Funds Fund$ Total 2024 Staff costs Coun8ellin8 Healthy Mindg Mental Health Servi5 (DOED Pastoral Car¢ Mini Wings Ining 360 Da 2 Care Soclal Supennar Play Therapy Recycled Teenagos Wellking Centre Training UtilitiCS 13,557 3.190 7,610 123,021 136.578 5.190 17,750 2,712 1.430 1,080 4,683 38.508 48 18.529 676 381 190 9,633 237,388 10.140 2,712 1,430 1.080 4.683 17,731 20,777 48 5,873 12.656 676 381 9,633 1114 522 16
Via Wings Notes to the FinAnclal Statements for the year ending 31 October 2025 FuDdraising Costs Unrestricted Restri¢ted Funds Funds Totsl 2025 Totsl 2024 Donations expenses Granl expense8 CommissioDS 1,127 1.086 12,283 14,496 1,127 1.086 12.283 14.496 387 2.786 15.584 18,757 Fundraisin8 costs are unrestrictcd each year thcrefort no thi:tional breakdown of the prior yeavs figuT¢ is r¢quired. Running wst Unrestrlrted R¢$trl¢ted Funds Total 2025 Rq)airs, maint¢nan & ¢quipment Utililies Clcanin8 clothinnIfr Office expenses cncrdl exn$¢$ 12,985 2242 525 107 5,451 3,298 8.670 ,372 221 5,409 16,283 10,912 1.897 328 10,860 1,146 41.426 UDf¢strlcted Restrlcted Funds Funds Totsl 2024 RepaArs, maintenance & equipment Uiilities Cl¢aDAtiB ClothinWnifonn OtTice expenses General expenses 9.540 864 328 49 6,460 2,347 746 16.0(K) 3.211 1,074 49 12.316 694 33.344 10.270 694 19.823 Governance coyts Unrestricted Restricted Funds Funds TotAI 2(125 Total 2Q24 IlldeF¢ndent Examinerfs fees Other professio] fees 2,000 3.370 1,013 2,559 17
Vla Wlngi Notes to the FinaneiAI Ststements for the year ending 31 Odob¢r 2025 10 Other ¢ostB Unrestricted Restricted Funds Funds Tot*1 2025 Staff costs Bank charges Depreciation 19.SOS 356 5,(M)5 19.505 356 29,910 UDrestrlcted Restrlrted Fands Funds Total 2024 Staff costs Bank Charge8 Depreciation 54,778 382 SA88 60.648 54,778 382 12.820 7,332 I l Employee costs 2025 2024 Wzges and salari Social security costs Pension costs I31.71 184.766 4.046 2.105 133,805 191,356 12 Flxed Assets PIAllt & Machinery Motor Vehicles Buildingi Total Cost At l November 2024 Additions At 31 October 202J 502,458 52.887 41.734 597,079 502 458 597 079 Depreciation At l November 2024 Cbarge for ihe year At 31 Octd)er 2025 38.078 52.887 41.734 132,699 48.127 52,887 142 748 et book value At l November 2024 464.380 At 31 octob 2025 454,331 454,JJl 18
Via Wlnv Notes to the FiDaDcial Statements for th¢ yur ending 31 Octoljer 2025 12 Fixed Assets (tontlnued) The buildings ¢(xDprise the Via Wings PTemis¢s at 9-13 Princes Street, Dromorc attd their contents. The biiildingg- which were purcbased in 2018 have been record on a historical costq l)asiq with aS&(lated accumulaied depreciation bgsed on a uscfjjl economic life of 50 ye8rA. 13 Debton 2025 2024 Trade debtors Prcpaymertts HMRC gift aid debtor Other d¢btors 262 338 545 3,310 3.108 3.370 14 Credltors: lmounts flllng du¢ wlthln one yr 2025 2024 Trade creditors Accruals and d¢feTred incomc Taxalion and social se¢urily Other creditors 1,240 2.940 -1,542 795 5,620 1,921 422 12.025 IS Staff ¢ostfv and employee beneflts Th¥ umb¢J- ofen)ployccs duTing th¢ yw wa3 a followo: 2025 2024 Staff 14 20 No employees received emoluments in exccss of £(rfj.Q(. Thc key mana8em¢nt personnel ofthe charity comwise the In$ (also the directiirs for the purpKises of company ljw) and the foun(kr (who is not a trustee). The total employee benefits of th¢ key managemen¢ persomel of the charity wcrc £14256 (2024: £16.633) in rewt of the foU[er,5 salary. 16 Trustets, expens¢s nd remuDeration There were no tTUStees who Tffeived exFDses during the year. There were no tTUSt¢es who received remuneration during the year. 17 Rdlied party tran%xetk•ns Please refer to no* 16 for ITaltionS with trust during the year. There were no other related party ttansactions. 19
Via Wings Notes to the Flnancial Statements for the year endiDE 31 Odober 2025 18 Analys1$ of movement in eh•ritabl¢ fwith Balttnce s BlaDce at Eipendlture 31110125 OVllll4 Income Unrestri¢t¢d Income Dd5 224445 l58,0&1 42,719 -Wl,786 Reltrlcted Incom¢ funds ACB & CB Council Atll IIK c.ommunity Foundatioo Asda Foundalion Garfield Weston Halifax Fowidation The Henry Smith ChaTity The Ireland Funds John & Susan Bowers Fund Society Holy Child JesiJ$ Casb for Kids Souter Schrier Montgomery CF Take 51KF 2.089 29.823 -19.644 4.767 -594 -25.0 ,974 4,141 -14.000 -1.200 -10,000 -1.980 -30 -1,325 12,268 233 594 25.( 897 29246 iO,CKK) 58.(KK) 3.923 23,105 1.2(M) 10.¢ 3,015 1,035 675 -250 -157.875 7n,R?fi 42,989 R¢s¢rl¢ted fixed a$%et fund 233 374 Total restricted funds 304200 130.038 -162,919 271J19 Total funds 28 573 IOS D¢tsils of each fi]Dd can be found at ttote 1.3. 19 ADalysi$ of net assets betweeD funds Unrestrlrted Restricted Restrirt¢d FuDds Funds Asset Fund Total Tangible fixed assets Cash al bank and in hat Other net current ass¢tsl(liabilitses 226.001 75,848 -63 228,330 454.331 118,837 42.989 -63 301,786 42.989 228,330 573,105 20