VIA WINGS Indep¢ndellt Examiner's Report lo the chTity trusttts of Vla Wings for the year ended 31 October 2025 I rert OD the accounts of the charity for the year ended 31 October 2025, which are sei out on pages 10 10 20. Respeclive r¢spoDslbllltlu of charlly trusltts aud examlner As the charity's truste¢s (and also the direeiors of the company for the purp)ses of wmpany law) you are responsible for the preparalion of the accounts in accordanc¢ with the rcquir¢ments of the Companie5 Act 2006. Having salisfied myself that the charit) is not subjext io audit under company law and is cligible for independent examinatio it is my reswnsibility to: - examine thc accounts under sli0n 65 of the Charities Act. - follow the procedures laid down in the genernl DireLtioJts given by th¢ Commission under section 65(9Xb) of the ChArities Act- - state whether particular maltcrs have come to my attention. Bish of Ind¢pendent Eumlner's Report I hav¢ examined your charity accounts as Tequired under section 65 of the Charitics Act and my examination was carried oui in accordan¢¢ Miih th¢ gcn¢ral Direciions given by th¢ Chariiy Commission for Northern ]T¢lund un(l¢i ¥rLLivii 65(9)(b) of ihG Clwi¢i¢s Act. My examination included a rcvicw of the accounting records kept lyy the chaTity and a comparison of the accounts presented with those records. It also includ¢d consideration of any unusual items or disclosur¢s in Ihe accounts. and seeking ¢xplanations from YDU as charily trustees concerning any such matlers. My role 18 to stste whether any material nllerS have come to my attention giving me cause to bclieve.. (l) the a¢¢ounting records w¢ not kept in accoTdance with s¢clion 386 of the Companie5 Act 2006; (2) that ihe accounts do not accord with those accounling records: (3) thai the. AC.r.niints nrtrt cnmply wlih the a¢¢ountin£ rcquirements of slIn 396 of the Companies Act 2006 and wilh the meth(th and principles of the Cllarities Ststement of ReMmended Practice applicable to charities preparing iheir aCUllts in accorth with thc Financial Reri78 Standard aFplicable in the UK and Republtc of Jr¢lan&' (4) that thcre is fvrther infornl10n needcd for a proper undeT5tanding of the accouDt5 to be rh¢d. IndependeDt eyamlner'g ststement Sinc¢ your clthrily's grDSS iwjme exceeded £250.0(Ki your ¢xatniner must be a member of a listed body. I can confm that I am qualified to undertake the examiDation becaus¢ l om a member of the Association of Chartered Certified Accountanls whi¢b is oneof th¢ listed bcKlies. I have completed my ¢Kamination and have no con¢¢rns in respect of the tnatters (l) to (4) listed abov¢ and in COnnli0n wilh fvllowin¥ ilir Di1(1011& of th¢ CFori¢y Commi&on for North¢rn lTr1ond I have found no maltm that rcquiredrawin to your attcntion. Nigel Davenport FCCA SM Vint and Company 7th May 2026
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