VIA WINGS MEETING NEEDS, CHANGING LIVES Dlrertors, Rtport •nd Uoaudlted Flnandal Sts¢¢ments for Ihe year ended 31 October 2025 Company Regis￿tion 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, AnDu*l 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 l￿Wrt 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 circull￿ts￿¢e8. Acblevtment4 Perform*Dce and Publlc Bentllt Durlng 2024-25 Via Win88 delivered a ran8e of seTvi￿S 10 8UPPOrt individuals and families experiencing hardship within the greater L)rom0￿. Co tknwn area. The charitys a¢iiviiiCS were f￿U¥￿ 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 regU￿r 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 a￿WIllg 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¥l￿t¥ ¥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 indi￿dualS 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 s￿￿luS 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 Charl￿S 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 sllp￿rt 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 g0ven￿￿ent 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 sUp￿rtive r¢lationships with individuals accessing the service. Trnstees, Annual Report {including Dir¢rtort' Report) for the ye*r 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￿] affIl￿tIon in 2025. This refle¢ts the GI￿lt￿S On￿lA8 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¢ra￿Uti¢ 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 $h£red meals and opfftities for social iniera¢tion. An increase in demand for coun5elliti8 Servic￿ during th¢ year highli8htcd the growing need for mcntsl h￿l¢h and emotional gupport within the ¢¢mmutiity. In res￿n3¢. Via Wings continued to develop its provislon in thi5 area. The Wellbein8 Centr< which opened in May 2023. provided a dcdicatcd Space fv counsellin8, complementary therapies and wcllbcing Pro￿. During 2024125, the charity continued io off¢T free ¢QUn8¢11ing s¢rvices to individuals wb) may otherwise bc UDable to access sup1￿. Additional activitics included yog4 miodfithicss SWiOJL8 and wdlbeing day& all alm￿ at equipping itidividuals with pract1￿al t(M)Is to support their mentsl health and overall wellking, Property alld Premises Th¢ Wcllbeing Centre opened in May 2023. completing phase 3 of the conversion of the previously unregtored oiitbijild1n￿ nn the pmperty. The transforn￿tI¢￿ of this space cr¢a*d 2 counselling rooms. 2 therapy rooms for an)mathetapy and reflexology, and a meding room for classes including yog mindfuJnes$ and baby ma66as¢. VIA WINGS Trustee5' Annual Report (including Dirt¢tors' Report) for the year eDded 31 October 2025 Property and Premises (continued) The Da￿2Care 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 sU￿M8rket. 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 k￿d 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¢ T￿lved 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$. Grants provided income of £130.038 (2024 £191.235). Stsff cosls for the year ended 31 October 2025 were £133,805 {2024 £191.356). Trade creditOTS of £1 ?40 (2024 £5,620) include a lisl of supplier invoiccs which were invol￿d within th¢ financial year ending 31 October 2024 but payment of these did not occur until the new finarLciaJ year. Reserves And Going CoDc¢rn All incom¢ from charitable activities was fvlly restricted and applied in ￿rdance with donor.imposed onditiollo. Th¢ truste¢s have esthlished a reserves p)li¢y to ensure thai the ¢h8rity Dwintains sufficient unrcstricied fimds to support its ongoing opera¢ion81 comtnitments 8nd to miligate financial risk. At the year end, the charity held unrcstricted reserves equivalent to approximately three months of ¢xpenditure. The trustees consider this to ￿ belaw their targd l¢v¢l and arc working towards building reserves to a Icvcl cquivalcnt to six months expcnditure. which they believe is appropriatc for the clwitys needs. Tru$tees' ADnu*I 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 re*lectio 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 (ap￿illted 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¢ I￿sle¢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 fu￿￿la1 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 Pre￿re 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 eX￿ndIt￿re 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$(￿abl¢ accuracy at any lime the financial p)sition of the charithble company and to enable them to C￿u[C that the fmaneial statements comply with the Compani¢$ Act 2￿6. They are also responsible for saf¢8uardiD8 the assets of th¢ cbarilable company and taking reasonabl¢ steps for the prev￿110￿ 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 OCto￿r 2025 I report on thc accounts of the CTr￿1ty for the year eoded 31 October ?025, which are set out on pages 10 to 20. R¢speuive r¢spoDslbllltl¢s vf Lharily Iru¥lL*s *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 res￿nsibIlItY to: - examine the accounts under section 65 of the Clwiiies ACL - follow the proCedU￿S 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 North￿1 Ir¢1￿1￿ 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 C￿￿1¢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 s￿li0n 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 RA￿1n8 Standard aFpli¢able in the UK and Republic of JTeland; (4) thAt there ig further infoThi8tion nc>led for a undcrsththg of the a￿OUnts to be r￿Ch¢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 ¢