VIA WINGS
Indep¢ndellt Examiner's Report lo the ch*Tity trusttts of Vla Wings
for the year ended 31 October 2025
I re￿rt 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 s￿li0n 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 n￿llerS 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 s￿lI￿n 396 of the Companies Act
2006 and wilh the meth(th and principles of the Cllarities Ststement of Re￿Mmended Practice applicable
to charities preparing iheir aC￿Ullts in accorth with thc Financial Re￿ri7￿8 Standard aFplicable in the
UK and Republtc of Jr¢lan&'
(4) that thcre is fvrther inforn￿l10n needcd for a proper undeT5tanding of the accouDt5 to be r￿h¢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 COnn￿li0n 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