Charity Registration No. 1109814
Company Registration No. 05442834 IEngland and Wal8sl
FRONTLINE TRUST
COMPANY LIMITED BY GUARANTEE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2020

FRONTLINE TRUST
COMPANY LIMITED BY GUARANTEE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Dr J Evans Ichairl
Mr A C Gillies
Mr J Harding
Mr B Ravens
Mrs H Walson
Mrs Fi Waldfon
{Appoinled 17 November 20191
Charlly number
1109814
Company number
05442834
Prlncipal address
Frontline Centre
POBox38
Wavertr2e
Liverpool
L150FH
Indepéndent examiner
Mr P H Taaffe FCACTADChA
BWM
Castle Chambers
43 Castle Street
Livefpool
L2 9SH
8ankers
CAF 8ank
PO Box 289
Wesl Malling
Kent
ME19 4TA
Kingdorn Bank Lirniled
Ruddinglon Fields Business Park
Mere Way
Ruddinglon
Nollingham
NG11 6JS

FRONTLINE TRUST
COMPANY LIMITED BY GUARANTEE
CONTENTS
Pagè
Trustees. report
Slaletn8nl ol trustees, responsibilities
Independent examiner's report
11
S181emenl of financlal aclivilies
12-13
Balance sheèt
14-15
Statement ol cash flows
Notes lo Ihe accounts

FRONTLINE TRUST
COMPANY LIMITED BY GUARANTEE
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 AUGUST2020
The Iruslees present their report and financial slalemenls lor the year ended 31 Augus12020.
Th& financial slaternents have been prepared in accordan¢& with the accounting policies set out in note 1 10
the financial slalomenls and comply with the charity's memorandum and articles of association. the
Companies Act 2006 and "Accounting and Reporting by Charities.. Slalemènt of Recommended Practice
applicable lo charities preparing their accoun15 in accordance with the Financial Reporting Standard
applicable in the UK and Republic ol Ireland IFRS 1021" las amended for 8ccounling periods commencing
from 1 January 20161.
Frontline Trust is a registered charity originally CDnsliluled under a Declaration of Trust dated 9 June 1992. In
May 2005 Frontline Trust was incorporated as a Privale Company Limited by GuaranlEe, which is also
Registered Charity. The new company look over all assets. liabilities and aclivilies ol the former Trust on 1
September 2005.
An introductlon to Frontline Church..
Our vision slalement is 'transformed by grace,. This vision speaks of our desire to b& a transforming influence
Ihroughoul the Liverpool City Region and also highlights that this Iransformalion can only be achieved by
God's grace
by offering the life transforming power of a relationship wilh Jesus lo the people around us.
Within this vision is the recognition that each person that we meet is an individual, made in the image of God,
with Iheir own life journey. We believe that the good news about Jesus represents good news for all
accordingly, our priority is lo welcome, aceepl and offer support lo people wherever we can, irrespective ol
race, gender, sexual orientation, religious background or other irrelevant factors. We aspire lo God's
standards of purity and holiness and leach these accordingly, whilst also rgcognising that no one is perfect
and Jesus died that our sins might be forgiven.
Frontline Church was rounded in 1992 by the merging ol two small congregations. Since then il has grown
from about 60 members into 8 community of around 850 men, women and children. 11 is a church with a big
heart and big vision. rhe primary adminislralion base is located al Frontline Centre, 147 Lawrence Road,
Wavertree. Llverpool, L15 3HA, in what was previously a Territorial Army barracks and a P051 Office
8ngineering cenlre. This has been Fronlline'5 base since 1996 and the 18cililies have served us well over the
years.
It has a￿ayS been our desire lo have a transforming influence in the whole ol the Liverpool City Region and,
in direct response to this vision, we have been developing a strategy ol planting new churche5 in areas where
we are working. The first of these new church plants was launched in September 2017 on the Wirral. Other
church plants have been launched in other areas of Liverpool and in Chalkida. a Greek city where we have
people serving. As well as a Sunday gathering, these new churches will be built on smaller Missional
Communities with each group looking for opportunities lo connect with and serve the local community they are
part ol. In addition lo geographically locussed church plants, we are also exploring demographic ones lor
those for whom English is not their first language. We currently have a Polish church plant. Overall Ihero are
currently lour such church plants operating in this way.
As well as focusing on our own localities, we Work with other ¢hurche5 and agencies across Liverpwl and
beyond. Our longing is lo be a transforming community within our own region and a model of what can be
achieved in other paris of thè UK and overseas.
Objectlves and actlv1150s'.
The objects of Frontline frust are..
To advance the Christian Faith
To relieve pc>verty, hardship. sickness and distress
To advanc2 education and promote learning and training
To provide and maintain facilities for the b9nefit of the community
The Iruslees confirm that they have referred lo the guidance conlailled in the Charity Commission's general
guidanc8 on public benefit when reviewing the charity's aiffls and objectives and in planning future aclivilies.

FRONTLINE TRUST
COMPANY LIMITED BY GUARANTEE
TRUSTEES, REPORT (CONTINUEDIIINCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 AUGUST2020
Objectives re1￿CtIng the stalèd aims atrx)ve are translated into our core aclivilies. as outlined below.
To advance the Christian faith
Our mission is to build a vibrant chLsrch of wholehearted Christ followers who are commilled lo unlimited
growth and influence. We have a congregation of afound 850 adulls and children within the church community
who share this vision and purpose. Frontline has a deep-rooted mentoring ethos and we are commilled lo
empowering our members lo reach Ih8ir lull potential and lo demonstrate their Christian values in everyday
Through a wide rang8 of activities, including Christian outreach. worship. prayer. Holy Spiril ministry, leaching
and personal discipleship, we s&& men. women and children being given a new sense of their value as human
beings who are loved by God. Their lives lake on a new sense of purpose a5 they are molivaled lo seek and
pursue their unique destiny, strengthened and Iiansformed through a personal relationship with Jesus and by
being part of a community ol believers who share a common faith and vision,
To relieve poverty, hardship. sickness and distress
Over recent years our primary activity lo relieve poverty. hardship, sickness and distress has been lo invest
heavily in the work of Imagin& If Trust. We continue lo do Ihis through providing grant funding, managem&nl
services and support facilities lo Imaging11 Trust.
Im8gine If Trust runs a variety ol projects including..
Slreelwise - working with street sex workers.
Sticky Fingers Playgroup- a carer and toddler group.
Bab-Flah - combating isolation among Muslim women.
Gel Real providing relationship and sex education.
Love Congo- providing skills and resources lo the war lorn Democratic Republic of Congo IDRCI.
Sdcky Fingers Nursery- a day nursery offering places lo local children aged 24.
Genesis Housing - offering supported living lo those who wefft previously homeless.
Food Hub- providing low cost food lo those on a restricted budget.
Linking Lives providing one lo one friendship and support to older people
Family Mallers- providing support lo complex lamilios lo minimise the need for Social Services input
Christmas Meal- providing a meal lor around 250 homeless or isolated people on Christmas day
In addition lo the support Wo provide lo Imagine If Trust, we are also developing church programmes that
make a contribution towards meeting this objective. These Include..
Forever Young - a weekly group combating isolation among older people
Celebrate RecDVery
a Christ centred programme lo support those looking lo overcome life controlling
hurts, habits or hang-ups
To advance education and promote learnlng and training
Lifelong learning is an implicit part ol the Frontline elhos, and this is reflected in the mgnloring syslem within
the church and through our Sunday teachings, which are relevant lo people's daily lives.
Our youth work8rs carry out assemblies and deliver lessons in schools, helping lo meet the Religious
Education curriculum requirements.
In addition. several of the projects run by Imagine If Trust promote learning or deliver training programmes.

FRONTLINE TRUST
COMPANY LIMITED BY GUARANTEE
TRUSTEES, REPORT ICONTINUEDIIINCLUDING DIRECTORS. REPORTI
FOR THE YEAR ENDED 31 AUGusf 2020
To provide and maintain facilities for the benefit of the community
Since purchasing our current building, we have abNays sought lo ub'lise the facilities in furtherance of our
objectives and for the benefit of th& CDrnmunily. Around 500 peop18 visII our Wavertree facilily lor a service
each Sunday. In addition over 300 carers and children use the building during th8 week through the Sli¢ky
Fingers project, whilst the FoodHub sessions. held Iwice a wo8k. see around 70 people who find friendship
and community whilst choosing their shopping.
We also provide facilities for community training courses and make facilities available lo other agencie5 and
community groups, such as providing fooms lor a local resident's forum.
Other community aclivi11oS that are hosted in the Frontline Centre include children's cheer leading Classes,
music rehearsals, food slofage, birthday parties, events promoting loslering and adoption. and family fu
days.
Our partners,.
We would like lo offer our Ihanks lo all the organisalions and individuals who have supported us in our work
this year, including all ol our church members, volunteers, donors and sponsors. Everything Frontline has
achieved this year has been reliant Dn your valuable conlribulions, in all their various forms. Thank youl
Coronavlrus:
The impact of coronavirus on our work has been challgnging both on the services we provide and on the slaft
that work for us. It is clear that the ifflpacl ol this pandemic will continue some considerable way i nlo the future
and as such in both governance and operation wa have attempted lo do what we can lo ensure the long-lerm
health of the organisalion.
Overall we discovered that though our structures had lo chang8 our values didn't. Focussing on our values
enabled us lo continue lo lulfil our vision and objectives even if we were adapting lo a changing landscape. A
lesson that will sland us in good stead for whal&v8r lies ahead.
Like everyone else, we had lo cancel all public services from March 2020. As a church we discovereA that the
sustaining life of our smaller Missional Community groups really came into their own when the large Sunday
gathering was no longer possible. An elhtss we had always believed, that the real life was in the smaller units,
was lesled and proved lo be true. Many Missional Community groups moved their activities online
digital technology such as Zoorn. These groups continued lo provide emolional and spiritual support lo their
members as well as leadership development as more leadership opportunities were created.
With the regular connection of a Sunday service no longer available. the Senior Leadership Team
implemented daily bible devotions (pre-recorded video 5egmenlsl and nighlty prayer times Ilive over
Facebook). These measures have don8 a significant amount lo help peopls lo develop their own spiritual
rhythms. Almost by accident il also fulfilled some ol oui perforrnance targets
although not in a way that we
Could have ever anlicipal8d.
This growlh in digital communication also Included the 'slreaming' of servlces on a fortnighlly basis from May
2020. Again, not somalhing we had planned lo do bul has meant that we are able to CDnnecl with and serve
group of people that would never have come lo one of our Sunday services - either because il was far outside
their experience. or because Liverpool was far outside their geography. Again, a good experience Ihal will
shape our future plans. One goal lor OUT future will be lo maximisè the opportunity offer8d lo us by the digital
world.
In September 2020 w& initiated small seryices limited lo 50 people, the maximum number we can fil in our
building while still rnaintaining social distancing. These seNices have been by invilalion, with people signing
up iri advance. wearing a face mask, having their lemperalure taken on arrival and being allocated a 2m
square marked out Dn the floor. All church members are invited once per month and the opportunity lo attend
a small. simplified seNce has been greatly appreciated.

FRONTLINE TRUST
COMPANY LIMITED BY GUARANTEE
TRUSTEES. REPORT {CONTINUEDI(INCLUDING DIRECTORS. REPORTI
FOR THE YEAR ENDED 31 AUGusf2020
Achievements and performance
Prior to the coronavirus outbreak, in 2019120 we continued lo press forward with our objectlves ol boih
promoting the Christian Faith and working to invest in the weware of the city & rtsgion, lo develop community,
relieve povety and help in limes ol distres5.
The main focus of the year was continuing development and impl6mentalion of a strategy for planliro multiple
new churches acros5 the Liverpool City Region and further afield. As well as location based church plants in
the Wirral, Toxlelh and Greece, we are now exploring demographic ones
initially for those for whom English
is not their first language.
In the future this will include exploring digital church
coronavirus pandemic.
an opportunity presented out of necessity from the
As well 89 providSng an opportunity for people lo meo1 others in the church and worship together, the larger
services in Wavertree prtsviée a key opportunity for people lo grow and develop in Ihoir thinking and
understanding of the Christian faith. Additionally these services are an opportunity lor those who are
developing new skills lo be trained and mentored in areas such as team leadership, preaching, worship
leading, elc.
Throughout the year the chLJr¢h has continued lo develop our Mis5ional Communities and we now have 24
separate mid-week groups with over 350 people participating in them. These diverse groups are organised by
geography, life stage c>r particular interests and run a variety of a¢livities in the local community, as well as
supporting people in Ih&ir faith.
In line wllh our object of advancing the Christian faith, these community groups encourage members to look
for ways lo communicale their faith lo others, both in Iheir daily lives and also when the groups meet.
Liverpool has a large sludenl population and Frontline Church has a long history of seeking lo conne¢l with
and se￿e Ih05e coming lo the city lo study. Many of the key church leaders today were themselves first
introduced lo Fronuine when they came lo Liverpool as students. We have a number of Missional
Communities that are geared specifically towards supporting and discipling students and through these
students reaching out lo the wider sludenl population. Al this point we have around 40 Students who are part
of the Frontline family representing four diff8renl univer511ies.
We have continued to develop our partnership with Kairos Connexions (Kxl. This is a network of churches in
the UK and further afield who carry similar core vision and values and are looking lo davelop Missional
Communities as a Central aspect ol their slralegy for growth. We believe the wider connection with Kx
churches brings strength lo Frontline, particularly through the opportunity lo pariicipale in learning
communities, share best practice and access respecled teachers, as woll as offering the opportunity for us lo
support and en¢ourage other churcttès in the UK.
Pro
ecls and mini
tries..
Our Christian ethos is the rnotivalion lor investing into and supporting people regardless of religion, gender,
sexu81 orienlalion or race. Our obj8Cts speak of our priority lo see the transformation of people and places by
the practical impact of our Christian faith.
In pursuit of this, in 2012 we supported the eslablishmenl of a new independent charity, Imagine If Trust, lo act
a5 an umbrella organisalion for the development of social Iransformalion projecls. Imagine 11 Trust has a
separate board of Iruslees and is free lo develop in pursuit ol ils own priorities. Frontline, however, continues
to be a major supporter. During the year ended 31 August 2020 Fronlline Trust mad8 grants of £43,350 10
Imagine If Trust 12019.. £43,350) and supported over 7S church members to giv8 their skills and b'me by
volunteering for Imagine If Trust projects.

FRONTLINE TRUST
COMPANY LIMITED BY GUARANTEE
TRUSTEES, REPORT (CONTINUEDIIINCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 AUGUST 2020
As well as supporting Imagine If Trust projects, Frontline is developing other inilialives that meet the objective
ol seeing Iransformalion in the people and places around us. Our 'Forever Young, inilialive. provides
opportunities lor friendship and support lo the older members of the community. Meeting weekty, these
sessions provide social interaction, fun, 5UPPOrt and a sense of belonging lo the members of the group. This
initiative is now well established with 3 growing repulalion in the local community. 11 has a dedicaled 18am who
serve an increasing number of older members ol our community.
Over the last seven years we have partnered with Imagine If Trust lo host a Christmas lunch for those who arg
homeless or isolated. The team DI over 30 VDlunleers provide great food, lun and a Christmas film lo a
growing number of guests. Last Chflstmas wè provided around 250 Christmas lunches
our thanks lo the
various partners lor the enormous generosity that enables this event lo happen.
During the first pari ol th8 year we continued lo run our Celebrate Recovery ICRI projecl. CR is a Christ
cenlred programme lo help Ihose who want lo overcome life controlling hurts, habits or hang-ups. After a
period of training. the programme was launched in JanLJary 2019 and has been very beneficial lo th8
participants.
All of the projects were impacted in different ways by the coronavifus pandemic. Most had lo shut with only
those providing food and provisions contlnuing on a very reslricled basis. Over the later months ol the year we
have seen somo projects begin lo re-start with many measures in place lo protect stsff and users from
coronavirus. As levels ol inle¢lion have fallen and risen we have had lo remain vigilant and agile lo respond lo
the latest reslriclions and guidelines.
Part ol our core values is lo see the same Iransformalion in other nations that we are working towards in
Liverpool. Most obviously this expresses itself in us sending people and giving finan¢ially lo invest in various
situations around the world. This year, due lo coronavirLJS, we were unable lo have our overseas workers visil
Fronllintt bul we have been able to SUPPOrt them ulilising.digilal technology and il has been fantastic lo have
soma ol them contribute lo our online ¢onlenl despite being thousands of mi5es away
an opportunity we
would not have olherNise had. As well as encouraging our overseas workers, this profil& also encourages Ihe
church to sUPPOrt Ihern and even consider spending some lime overseas Ihefns&lves.
During the year ended 31 August 2020, we supported 24 people who are working in seven drfferenl cwntries
12019.. 24 people working in seven counlriesl. While &ach overseas worker has different opportunities, they all
look to bring Iransforrnation lo the people and plac8s with whom and in which they are living. Some do this
primarily through engaging with those in the workplace and others are more publicly hosllng meetings and
planting churches. We count il as 8 privilege lo have connection with men and women who want lo invest their
lives in this way.
It would normally be aur pra¢ti¢e lo send out short term teams lo work alongside our overseas workers bul
sadly the opportunily lor this has been very lifftiled due lo the travèl bans in place lo limit the spread of
Coronavirus. During the early part of the year 10 people were involved in teams we sent out12019.. 43 people).
Most ol the teams go out in the summer months- a lime wh&n travel has been very restricted.
The best way lo feel part ol a large church is lo gel involved through volunteering. Al Frontline we seek lo offer
relevant and fulfilling opportunities lo our members lo volunteer in pursuit of our vision lo see our aly
'Iranslorrned by grace,.
During the year over 250 members ol Frontline volunteered In over 400 diffgrgnl roles (broadly the same as in
the previous year). These include leading Missional Communities. stewarding in services, assisting with Kids
Zone, providing hospitality, and many. many ￿Ore. Through these pra¢li¢al acts ol service Frontline members
gel lo contribute their gifts and also g81 the benefits of playing their part in a team.
vernan
During the year the Board of Trustees have sou9hl lo ensure that there Is representation from and growing
connection with Ihg different areas of the Frontline lamily. Additionally. we have one Iruslee from outside the
local church who brings a specific skill, experience and perspective lo the board.

FRONTLINE TRUST
COMPANY LIMITED BY GUARANTEE
TRUSTEES. REPORT {CONTINUED)IINCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 AUGUST 2020
Financial review
Oveiall the picture is on8 of the organisation perforrning well despite the pandemic. That said. the Trustees
are vary mindful that the polènlial financial impa¢l could be fell over the next 5.10 years as the e¢onomy
r&¢overs. Virtually all of our income is based on personal donations from our members. As such we are very
mindful that lor many the economic picture looking ahead is very shaky. As their personal income fluctuates, it
would be reasonable lo anticipate that the income lo tho trust will similarly Ilucluale.
In the immediate and short term, the trust finances have performed well, With the lockdown meaning we had
low&r costs due lo not providing services. ws also had lo place a number of 51aff on furlough, as there was no
work for them lo do. This resulted in income frorn the government's Coronavirus Job Retention Scheme.
These two fa¢lors. increased income and reduced expenditure. have meant that our financial performance in
2019120 was not impaired.
Having said this, the Trustees have taken a prudent approach lo the financial future. creating a designated
lund from reserves lo prolocl against a r&duclion in income as the coronavirus pandemic Continues and
governrnent support reduces. Additionally they have prepared a cautious budget for 2020121, anticipating a
15Vo reduction in income and made a number of provislons lo reduce spending in the longer term wlhoul
hilling Ironlline seroicos.
Our core income, which largely derives from individual donations, has fallen slightly over Ihg year lo £690,789
12019.. £732,680). We have genèrally managed lo keep spending within budgetary limits. resulting in a surplus
lor the ytrar of £23,20112019'. deficit tsf £7461
Looking ahead into 2021 the Iruslees continue lo be confident that the organisalion is financial￿ robust
enough lo be a going concern for the next 12 months and that we will maintain our ability lo finance high
quality activities and services which will enable us lo achieve our primary objectives.
Investment pollcy:
There are no reslri¢lions on the inv8slmenl powers of the Iruslees.
Our liquid funds are currently held in various bank savings accounts.
Re5eryes policy:
Our resetve5 policy reflects our desire ID maintsin a liquid reservg io draw on in the event ol any ￿dUction in
our donated income stream, lo provide a measure of protection lo our ability lo deliver our core obpclives. We
continue lo airn lo have a fund of free and liquid reserves equivalent lo at least £30,000.
The Trust's balance sh801 is strong and w911 financed, bul because th8 majority of funds are either reslricled
or designated, managing the day-lo-day cash flow can be more challenging. Operational lfreel reseNes al the
year.end sland al £46,076 {2019.. £48,518) and are above our largel for free reserves.
Deslgnated funds
From lime lo liflle, we decide lo set aside certain funds lo alk>w for the developrnenl ol a new proj8cI or lo
facililale our desire lo support external agencies or individuals. whether in the UK or abroad, whose work
conlribules lo our overarching purposes.
Current funds inclLKfe'.
Kairos Connexion and Emmaus are both funds that have been sel aside lo serve churches in the
region, nats'on and overseas. who are pursuing similar objectives lo us.
Coronavirus Funds represent funds sel aside from resèrves lo protect the organisalion from the
potential downturn in incDffle over the coming years due lo the longer lerrn economic impact of the
coronavirus pandemic, coupled with an anlicipaled reduction in government support.

FRONTLINE TRUST
COMPANY LIMITED BY GUARANTEE
TRUSTEES, REPORT ICONTINUED)IINCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 AUGUST 2020
Risk polScy
The Iruslees have identified Ihe following main risks lo our organisalion and responses lo Ihese risks are
oullined below.
Safel
A Health and Safely policy has been written and signed by the chairman of the board of Iruslees. Work has
been carried out on risk assessments including an assessment of lire safely and asbes105. A staff member
and a Iruslee have been identified as having specific responsibilities for health and safely and the former has
completed their NEBOSH training. Health and Safely induction arid training is provided for all staff and
volunteers as appropriate.
Exle
One ol our potential risks is adverse publicity in an increasingly secular society that can be critical ol Christian
values. Since we are an independent oiganisalion, our membership ol the Evangelical Alliance and Together
for the Harvest, both organisalions locussed on the developrrenl of church co-working, along with clos&
relationships with churches ol various denominations all contribute lo building our credibility. Our presence in
the community also minimises this risk as we work tangibly and visibly lo serve the comtnunity's needs
Child Protection & Vulnerable Adults
A Child Protection and Vulnerable Adults Policy is in place. The Trustees lake very seriously their
responsibility lo protect and safeguard the welfare of childr8n, young people and vulnerable adults enlrusled
lo Frontline's care. All staff and volunteers Inol jusl those who have access lo children. young people and
vulnerable adults) are briefed on their responsibilities and aro made fully aware of the organisalion's child
prolectlon and vulnerable adult's policy and procedures. Any of our staff and volunteers involved in aclivilles
where they may have contact with children, young people or vulnerable adults are required lo undergo DBS
checks. A Safeguarding Team has been appointed and meets regularly lo &nsure that the policy is being
implemented and lo ensure that Ihe policy remains both effective and up to dale.
Financial Risks
Guidelines are issued lo all staff on proper cash handling proc8dures and are updated al least once a year.
Inslru¢lions are issued lo avoid making purchases in cash unless Il is unavoidable. Internal departmental
prc>cedures have been 51andardised. Departmental records and central accounts are monitored règularly and
all dèpartmental budgel holders receive monthly budget performance reports.
The Iruslees have reviewed and updated the policies in relation lo bribery and money laundering and have
provided these lo all slaff along with training in identifying potential areas of risk and how to manage these.
The Iruslees have assessed the financial risk of a downtufn in the economy resulting In a reduction in
donalions and have pul in place a designated fund, the Coronavirus Fund, lo miligale the impact of this.
The IrLJStees have updated policies in line with GDPR legislalion and during the year provided all staff with
training in relation to their responsibilities regardin9 the management and use ol personal csala.
We receive regular guldance on financial risks from our accountant, the Charity Cornmission, HMRC and
various third sector agencies. This keeps us up lo dale with newer areas ol risk. Our accountant also advises
us of any specific a￿aS ol weakness that may be identified during the annual independent examination, so
that we can lake immediate steps lo correcl or protect against them.
During the first half of the year, the trustees p8rlicipaled Sn training In relation lo the idenlrfication and
mana9omenl of iisk.

FRONTLINE TRUST
COMPANY LIMITED BY GUARANTEE
TRUSTEES, REPORT {CONTINUED){INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 AUGUST2020
Futur8 aims..
The various leadership teams have continued lo locus on our core vision and values. The year ahead will see
us continue lo seek lo deliver on our objectives regardless ol the challenges that the ooronavirus pandemic
may present. We will look lo maximise on the opportunity lo expres5 our values in new ways and will continue
lo communicate the dislinclive ol the church with growing confidence and clarity. This will build well on
previous work done in Ihis area and will continu& lo enable us lo work out our key objectives. These are..
'Transformed by grac8."
Values
Our 4 core values..
Aulhenlic Devotion
Extènded Famlly
Confident Witness
Kingdom Impact
These values increasingly shape the decisions we make and underpin how we outwork our objectives.
Slrucluras
The main slrLJCtures we have idèntified for achieving our vision and expressing our values are..
Missional Communities
Church Plants l Missional Hubs Igalherings of Missional Communities up lo about 100 people)
Sunday seNices
Oulraach projocts
structure, governancg and managgment
The Truslee Team engages with, and delegales lo. a Imder Leadership Team lo implement the direction and
V15ion of the charity. In addition lo the Trusleo Team, the Wider Leadership Team includes three other groups.
The Executive Team IET) is a group of 4 leaders who run the church on a day lo day basis. The Senior
Leadership Team ISLTI is made up of ET plus 4 other leaders, who help sel the Dverall direction and priorities
of the church. The Advisory Team comprises a group of key advisors lo the Senior Pastor and who contribute
lo the wider vision of what we ar& doing and where we are going. The Trustee Team oversee the legal and
financial responsibililies ol the Trust, and have the overall legal responsibility for the charity. All four groups
meet regularly, both separately and loggther.
The trustees, who are also the directors for the purpose ol company law. and who served during the year and
up lo the date of signaiure ol the financial statements were..
Dr J Evans (Chairl
MrA C Gillies
Mr J Harding
Mrs J Mariner
Mr 8 Ravens
Mrs H Wa150n
IArs R Waldron
{Resigned 30 November 20191
(Appointed 17 November 20191

FRONTLINE TRUST
COMPANY LIMITED BY GUARANTEE
TRUSTEES. REPORT {CONTINUED)IINCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 AUGUST 2020
Executiv
Tea
John Harding {S&nior Paslorl, John Gibson ICEO I Services Pa51orl, Jack Mariner (Missional Communilies
Paslorl, Hebe Ambl&T IPA lo Senior Paslorl
eaders
am
The Exe¢ulivè Team plus Sue Uddin (Pastoral Care), James Sloan Icommunily Projeclsl, Anna Evans
(Prophebcl, Chri5 Kent Iyoulh and Missions Paslorl.
Adviso
Team
Liddy 8askervi11o, Tom Baskerville. Mall Edmundson, Al Marshall, Dave Sharples, John Sloan. Myra Sloan.
The remunerallon ol the key management ￿rsONNel is reviewed each year by the Chair and Finance
Iruslees. Any rg¢offtmendalions for adjuslmenl are included in the annual budgets and as such approved by
the full board of Iruslees. The trust does not use any external pay scales In deciding the remuneration of the
key management personnel.
Method of appointment of trustees-
Vacancies are filled from appli¢anls responding lo either open advertisements lo the Ghurch congregation or lo
personal invilalitsns proffered lo individuals with particular skills matching current needs. Applicants receive a
comprehensive infoirnation pack including the most recent annual reports and standard Charity Commission
Publi¢alions and doGumènls on the Governance responsibilities of Iruslees.
Appointments follow an interview with the ChalT and al leasl one other board member.
No other person or body is involved and no individual has the power of appointment.
Induction and training of new trustees..
Relevant training and induction is offered lo new Iruslees in line with their 6xperience and knowledge of Ihtr
workings of Fronlling Trust and the wider responsibililias of a Iruslee. New Iruslees are generally invilgd lo
attend one or tWD board meetings as an 'observer' prior lo a final decision lo appoint.
Small company provisions
This report has been prepared in accordance with the special provisions relating lo small companies wlhin
Part 15 of Ihe Cotnpanies Act 2006.
On behalf of the board of trustees
Dr J Evans (Chair)
Trustee
Dated..

FRONTLINE TRUST
COMPANY LIMITED BY GUARANTEE
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 AUGUST2020
The Iruslees, who are also the directors ol Frontline Trust for the purpose ol company law, are responsible for
preparing the fru51ees' Report and the financial 51alements In accordance with applicable law and United
Kingclorn Accounting Standards IUni18d Kingdofn Generally Accepted Accounting Praclicel.
Company Law requires the Iruslees lo prèpare linancial statements for each financial year which give a true and
lair view of the stsle of affairs of the charity ancl of the incoming resources and application of fesOLJr￿S.
including the income and expenditure. ol the charitable company lor (hal year.
In preparing these financial statements, the Iruslees are required lo..
select suitable accounting pollcies and then apply them consislenlly.,
observe the methods and principles in the Charities SORP..
make judgements and èslimales that are r8asonable and Pfudenl..
slate whether applicable accounting standards have been followed, subject lo any material departures
disclosed and explained in the financial slaternents., and
prepare the financial slalemenls on the going concern basis unless il is inappropriate lo presume that the
charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy al
any lime the financial position ol the charity and enable them lo ensure that the financial slalemenls comply wilh
the Companies Act 2006. They are also responsible for safeguarding the assets ol the charity and hence for
taking reasonable steps for th8 prevention and delecllon of fraud and other irregularlties.
10

FRONTLINE TRUST
COMPANY LIMITED BY GUARANTEE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF FRONTLINE TRUST
I report lo the charity Iruslees on my examination ol the accounts of Frontline Trust lor the year end8d 31
Augusl 2020.
This report is rnad¢ solely lo the charily's Iruslees, as a body, in accordance with Section 145 01 the Charities
Act 2011. My examination has been undertakèn so (hal I might slal& lo the charity's Irusloes those mallers I
am required lo slate lo them in an Independent Examiner's report and for no other purpose. To the fullest
exlenl p8rmilled by law, I do nol accept or assume responsibility lo anyone other than the Gharily and the
charity's Iruslees as a body, for rny exatninalion, for this report, or for the opinions I have formed.
Responsibilities and basls of rgport
As the charity's Iruslees of Frontline Trust land also ils directors for the purposes ol Company lawl you are
responsible lor the preparation of the accounts in accordance with the requirements of the Companies A¢1
20061'lhe 2006 Acl'l.
Having satisfied myself that th8 accounts of the charity ar8 not reqLJired lo be audited Ljnder Part 16 of the
2006 Act and are eligible lor independent examination, I report in respect of my examination ol your charity's
accounts as carried out undar section 145 of the Charities Act 2011 I'lhe 2011 Act'}. In carryin9 out my
examination I have followed the Directions given by the Charity Cornmi5sion under section 145151 Ibl of the
2011 A¢1.
Independent examiner's statamant
Since the Charity's gross incom& excoedfjd £250,000 your examiner musl be a member of a body listed In
section 145 012011 Act. I confirm that l am qualified lo undertake the examination because l am a member of
the Inslitule ol ChartereLI Accounlanls in England and Wales, which is one ol Ihg listed bodies.
I have ¢omplel8d my examinalion. I can Confirm that no mallers have come lo my allenlion in connection with
the examinalion giving me cause lo believe..
accounting records were not kept in ￿Spect of the Charity as required by section 386 of the 2006
Act., or
the accounts do not accord with those records., or
Ihg accounts do not comply wilh the accounting requir8menls of section 396 of the 2006 Act other
than any requirement that the accounts give a 'lrue and fair view, which Is not a mallef considered
as part of an Independent examination,, or
the accounts have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities applicable lo
charities preparing thelr ac¢ounls in accordance with the Financial Roporting Standard applicable
in Ihe UK and Republic of Ireland IFRS 1021.
I have no concerns and have come across no other matters in connection with the examination lo which
attention should be drawn in this report in order lo enable a proper understanding ol the accounts lo be
f8ached.
Peter Taaffe FCA CTA DChA
BWM
Chartered Accountants
Castle Charllbers
43 Castl8 Street
Liverpool
L2 9SH
Dated..

FRONTLINE TRUST
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2020
Current financlal year
Unr&strlctad R&stricted
funds
funds
2020
2020
Total
Tolal
2020
2019
Notes
me
Donations and legacies
Charitable activities
Investments
Other income
662,021
17,841
107
1,528
9,292
671,313
17.841
107
1,528
640.426
90,859
1,311
Total incom&
681,497
9,292
690,789
732,680
Charitable activities
663,119
4,469
667.588
733.426
Total axpendltur8
663,119
4,469
667,588
733,426
Net Incominglloutgoingl resources beforè
transfer5
18,378
4,823
23.201
17461
Gross transfers between funds
18291
829
Not movement in funds
17,549
5,652
23,201
1746)
Reconciliatlon of funds
Fund balances a11 SepleTnber 2019
497,786
3,725
501.511
502,257
Fund balances at 31 August 2020
515,33S
9,377
524.712
501,511
The slalem8nl of financial activities in¢ludes all gains and losses recognised in the year.
All income and expenditure delive from continuing 8cllvS1ies.
The movem&nl in funds detailed above complies with the requirements for a slalemenl of changes in equity
under FRS102.
The slalement ol financial a¢livilies also complies with the fequiremenls for an in¢ome and expenditure accounl
under the Companies Act 2006.
12-

FRONTLINE TRUST
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AUGusf2020
Prior financial year
Unrestricted Restrictgd
funds
funds
2019
2019
Total
2019
Notes
Donations and legacies
Charitable activities
Inveslmonls
Other income
635.426
90.8S9
84
1,311
5.000
640,426
90.859
84
1,311
Total Income
727.680
5.000
732.680
Charitable acti￿lieS
730.602
2.824
733.426
Total exponditure
730,602
2.824
733,426
N&t incominglloutgoingl resources before transfers
12,9221
2,176
{7461
Ngt movemènt In funds
12.9221
2,176
17461
Reconciliation of funds
Fund balances al I September 2018
500,708
1,549
502.257
Fund balances at 31 Augu$t 2019
497.786
3,725
501,S11
The stalemènl of finanaal activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing acliviti8S.
The movement in funds detailed above complies wilh the requirements lor a sialemenl ol changes in equity
under FRS102.
Tho slalemenl of financial activities also Complies with the requirements for an income and expendiluTe account
under the Cornpanies Act 2006.
13

FRONTLINE TRUST
COMPANY LIMITED BY GUARANTEE
BALANCE SHEET
ASAT31 AUGUST2020
2020
2019
Notes
Fixed assets
Tangible assets
Investments
12
13
439.648
449,266
439.650
449.268
Current asso1$
Debtors
Cash al bank and in hand
15
21,725
121,822
17,084
41,736
143,547
58,820
Liabllitles
Creditors.. amoijnls falling due within one
year
17
133,4851
16,S771
Nel current assets
110.062
52.243
Totsl not assets
549,712
501,511
Creditors: amounts falllng due after
mor8 than one year
18
125,0001
Net assets
524,712
501.511
Tho fund5 of the charity
Restricted funds
Unre
Other designated funds
20
9,377
3,725
21
29,609
Other charitable funds
Funds represented by fixed assets
Free reserves
439.650
46,076
449.268
48.518
General unreslricled funds
485.726
497,786
Total unreslricled funds
515,335
497,786
Total ¢harlty funds
524,712
501,511
14-

FRONTLINE TRUST
COMPANY LIMITED BY GUARANTEE
BALANCE SHEET (CONTINUED)
ASAT31 AUGUST2020
The company is enlilled lo the exemption from the audit requirement contained in se¢lion 477 of thè Companies
Act 2006, lor the year ended 31 August 2020.
The Iruslees a¢kno￿edge their responsibilities for ensuring that the charity keeps accounting records which
comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the
stale Df affairs ol the company a5 al the end ol the financial year and of its incoming resources and application ol
resourc&s, including ils income and expenditure, for the financial year in accofdance with the requirements of
secb'ons 394 and 395 and which otherwise comply wilh the requirements of the Cofflpanies Act 2006 relating lo
financial slalements, so lar as applicable lo th& company.
The members have not required the company lo obtain an audit of Ils financial statements lor the year in
question in a¢cordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable lo companies
subject lo the small compani85 regirne.
The financial stal&menls were approved by the Trustees on
2 ...F..• 202
Dr J Evans Ichair)
Trustee
Company Reglslratlon No. 05442834
15-

FRONTLINE TRUST
COMPANY LIMITED BY GUARANTEE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 AUGusf2020
2020
2019
Notas
Cash flows from operating activities
Nel cash provided by operating
activitles
24
88,168
15,973
Investing actlvltias
Purchase ol tangible fixed assets
Interest received
18.1901
107
11,0991
85
Net cash used in Invg$1ing activili8s
18,0831
{1,0141
Net Increase in cash and cash equivalenls
80,Q186
14.959
Cash and cash equival6nls al beginning ol year
41,736
26,778
Cash and cash equlvalents at end of year
121.822
41,736
16

FRONTLINE TRUST
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST2020
Accounting policies
Charity informallon
Frontline Trust is a private company limited by guarantee incorporated in England and Wales. The
registered office is Frontline Cenlre, P O Box 38. Wavertree, Liverpool, L15 OFH.
1.1 AGcounting convention
The accounls have be&n prepared in accordance with the charily's memorandum and articles of
association
the Companies Act 2006 and "A¢counling and Reporting by Charities.. Statement of
Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 las amended for accounts"
periods corllmencing from 1 January 20161- The charity is a Public 8enelil Enlily as defined by FRS 102.
The financial statements are prepared in slerllng, which is th& lunclional currency of the ¢harity. Monetary
amounts in these financial slalemenls are rounded lo the nearest £.
The accounts have been prepared under the historical cost wnvenlion. The principal accounting policies
adopted are set out below.
1.2 Golng ctsn¢¢m
Al the lirne ol approving the accounts and as detailed in the Trustees, report, the Truslees have considered
the impact ol Covid-19 on the charity and the Trustees have a reasonable expectation that the charity has
adequate resources lo continue in operational existence for the foreseeable future. Thus, the Trustees
continue lo adr)pt the 'going conc8rn' basis of accounting in preparing the accounts.
1.3 Charitable fund$
Funds held by the charity are..
Unrestricted general funds - these are funds which can be used in accordance with the charitable objects
al the discretion of the Iruslees.
Designat8d funds - these are funds sel aside by the Iruslees out of unreslricled general funds lor specific
future purposes.
Roslricled funds - these are funds that can only be used for partlcular restricted purposes within th8
objects of the charity. Reslriclions arise when speafied by the donor or when funds are raised lor particular
reslrlcled purposes, Capital grants receivable are Irealed as restricted income unb'l they are expended.
Thereafter thay are treated as designated funds. provided the reslriclion has been discharged, and then
released to general funds over the life of the related assal. FL*rth8r explanation of the nature and purpose
of each fund is included in the notes lo the accounts.
17-

FRONTLINE TRUST
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST2020
Accounllng policies
Icontlnuadl
1.4 Income
In¢ome is recognised when the charity is legally enlilled lo il after any performance conditions have been
mel, the amoun15 Can be measured reliably, and il is probable that income will be re¢6ived.
Voluntary income including donations and gifts are recognised where there is enlillemenl. certainly of
receipt and the amount can be measured with sufficient reliability. Such income is only deferred when Ihe
dorTror has imposed conditions which musl be mel before the charity has unconditional enllllemenl.
Inveslmgnl income Is recognised on a receivable basis.
Income from charitable aclivitios includes income received under contract or where enlillemenl lo grant
funding is subject lo specific performance condillons is recognised as earned las the related goods or
services are providodl. Grant income included in this category provides funding lo support performance
activities and is recognised where there is entillemenl, certainly of receipt and the amount can be
measured with sufficient reliabllity.
On occasions where the charity received assistance In the form of donated goods and facilitles. and the
benefit is quantifiable and material, an appropriate amount is included in income and an &quivalenl arnounl
as expenditure under the relevant heading. The value of services provided by volunteers has nol been
included in these accounts.
Income from donated services and facilities is included at a valuallon which 15 an estimate of the financial
cost borne by the donor where such a cost is quanliliable and measurable. No income is re¢ognis8d when
there is no financial cost borne by a third party.
1,S Expenditura
All exp6nditure is accounted lor on an accruals basis and has been classified under headings that
aggregate all cos15 related lo the category. The irrecoverable element DI VAT is included with the item of
expenses lo which it relates as this cannot be recovered by the charitable company.
Charitable activities
Charitable expenditure comprises those costs incurred by Ihg charity in tho delwery of ils activities and
services lor its beneficiaries.
Governance Gosts
This category includes those costs assoclaled with meeting the constilulional and statutory requiTemenls ol
the charity.
1,6 Tanglble flxed as$et$
Tangible fixed assets are initially measured al cost or deemed cost for land and buildings on transition to
FRS 102, nel of depreciation and any impairment losses. All assets costing more than £1,000 are
capitalised al cost.
Depr&ciation is providgd al rates calculated to write off the cost less estimated residual value ol each asset
over ils èxpectod useful lifè, as follows..
Land and buildings
Fixtures, fittings & equipment
2°h p.a. on a slraighl line basis
33 /4P.a. on a slraighl line basis lcompulersl and 20Qlo p.a.
on a reducing balance basis Ifixlures. fittings and equipment)
The gain or loss arising on the disposal of an asset is determined a8 the difference b&tween the 5alg
proceeds and the carrying value of the asset, and is recognised in nel incofnellexpendilurel for the year.
18-

FRONTLINE TRUST
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS ICONT5NUEDI
FOR THE YEAR ENDED 31 AUGUST 2020
Accoijnting policies
Icontinuedl
1.7 Flxed asset investrn8nts
A subsiéiary is an entity controlled by the charity. ConlrDI is the power lo govern the financial and oporaling
policies of the entity so as lo obtain benefits from ils aclivilies.
The wholly-owned trading subsidlary, Frontline Trading IUKI Limited is incorporated in the United Kingdom.
The company ceased trading on 1 Seplernber 2013.
1.8 Impalrment of flxed asSOts
Al each reporting end date, the charity reviews th8 carrying amounts of ils tangible assets lo determine
whether there is any indication that those assets have suffered an impairm8nl loss. If any such ind￿allOn
exists, the recoverable amount of the asset is eslimaled in order lo determine the exlenl of the impairment
loss lif any).
1.9 Cash and cash equivalent$
Cash and cash equivalents indude cash in hand. deposits held al call with banks, other short-lemi liquid
investments with original malurits'es of ihree months or less, and bank overdrafts.
1.10 Financlal Instruments
The ¢harily has elected lo apply the provisions of Section 11 'Basic Financial Inslrumenls, and Section 12
'Olher Financial Instruments Issues, of FRS 102 to all ol ils financial inslrumenls.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party lo the
Conlraclual provisions ol the instrument.
Financial assets and liabililies are offset, with the nel amounts p￿sented in the financial slalemenls, when
there is a legally enlor¢8able right lo sel off the reeognised amounts and there is an inlgnlion lo sglue on a
nel basis or lo realise the asset and sellle the liability simultaneously.
Basic financlal assets
Basic financial assgls. which includ8 debtors and cash and bank balances, are initially measured al
transaction price including transaction costs and are subsequently carried al amortis8d cost using the
effective inleresl method unless the arrangement conslilul¢s a financing Iransaclion, where the transaction
is measured al the present valtje of the fvlure receipts discounted al a market rale of inlgresl. Financial
assets classified as re¢eivable within one year are not amortised.
8asi¢ financial Ilabililles
Basic financial liabilities, including creditors and bank loans are initially recognised al transaction price
unless the arrangement ¢onstilutes a financing Iransaclion, where the debt instrument is measured at the
presenl value of Iha lulure payrnenls discounted al a market rale of interest. Financial liabilib'es classified
as pay3ble within one year are not amortised.
Debt instruments are subsequ8nlly carried al aFllOrtised cost. using the effective interest rale method.
Trade creditors arg obligations lo pay for goods or services that have be&n acquired in the ordinary Course
of opefalions from suppliers. Amounts payable are classified as current liabilities il payment is due within
one yeai or less. If not, they are pwsented as non-currenl liabilities. Trade creditors are recognised initially
al Iransaclion price and only measured al amortised cost using the effective interest method if payable in
mor8 than one year.
Derecognition of flnanGlal liabllltles
Financial liabilities are derecognised when thè charity's contractual obligalions expire or are discharged or
cancelw.
19-

FRONTLINE TRUST
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 AUGUST 2020
Accounting policies
IContinu¢d)
1.11 Employge benefits
The cosl of any unused holiday enlill8menl is re¢ognised in the period in which the employee's services
are received.
Termination bonelils are recognised immediately as an expense when the charily is demonstrably
commilled lo lerrninate the employment ol an employee or lo provide termination benefits.
1.12 Rgtiremenl bgnefits
The company makes contributions into employees, privalB pension plans. The contributions are charged
as expenditure in the year in which they are paid.
1.13 Taxation
The Charity benefits from various exemptions from 18xalion afforded by lax legislation and is not liable lo
corporalion lax on qualifying income or gains falling within those exemplions. Recovery is made of lax
deducted from income and from re¢eipls under Gift Aid. The charity is not able to recover Value Added Tax.
Expenditure is recorded in the accounts inclusive ol VAT.
Critlcal accounting estimates and judgements
In the application ol the charity's accounling policies, the Iruslees are requlred lo make judgements,
eslirnates and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from other sources. The eslimales and associated assumptions are based on hislorical experience and
other laclors that are considored lo be relevant. A¢lual results may differ from these eslimales.
The estimates and und8rlying assumptions are reviewed on an ongoing basis. Revisions lo accounting
eslimales are rocognised in the period in which the estimate is revised where Ihe revision affects only Ihal
period. or in the period of the revision and future periods where the revision affects both current and futur&
periods.
Donallons and legacies
Unrestrlcted Restrlcled
funds
funds
general
2020
Total Unreslricled Reslricled
funds
funds
general
2019
Total
2020
2020
2019
2019
Donations and gifts
Core grants
814,375
47,646
9.292
623.667
47,646
635,426
5.000
640,426
662.021
9.292
671.313
635,426
5,000
640,426
Grants receivable for
Corg aclivltlas
Coronavirus Job
Retention Schem8 Grant
47,646
47.646
47,646
47,646
20-

FRONTLINE TRUST
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2020
Charitable activitiès
Unrestrlcled
funds
general
Church
2020
Unreslricled
funds
general
Church
2019
Income from charitable activities
Other income
12,697
5,144
17,610
73,249
17,841
90,859
Investmgnts
Unreslrlcted Unresliicled
funds
funds
y6neral
general
2020
2019
Interest receivable
107
84
other income
Unrostricted Unreslricled
funds
funds
general
general
2020
2019
other income
1,528
1,311
21

FRONTLINE TRUST
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST2020
Charitable activitiès
Church
2020
Church
2019
Slaff costs
Dèpreciation and impairment
Premises expenses
Repairs and renewals
Motor arid travel
Legal and professional
Self employed workers
Course and conference expenses
IT cosls
Office expenses
Food, drink and other purchases
Sundry expenses
381,602
17,807
38,589
9.214
12.662
15,835
14,869
g,T43
439,492
17,316
43,554
10,138
6,969
11,313
13,081
13,999
ji
24,639
16.254
18,197
10,350
24,657
23,408
27,294
13,763
569,761
644.984
Grant funding ol activities (see note 81
Share of govemance costs (see note 91
92.457
5,370
83,378
S,064
667,588
733.426
Analysls by fund
Unreslricled lunds - general
Restricted funds
663.119
4,469
730,602
2,824
667,588
733,426
-22-

FRONTLINE TRUST
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST2020
Grants payable
2020
2019
Church
Grants lo inslilulions..
Imagine If Trust
Together for the Haryesl
Fusion
4 Points Toxleth
Kairos Ctsnn&xions
Elplilhah
The Bridg& Trust
Iris Ministry
43,350
3,600
43,350
3,600
500
2,500
3,000
2,000
3,200
4.000
2.5QO
3,976
56,650
58.926
Grants lo individuals
35,807
24.452
92,457
83.378
Support costs
Support Governance
¢ost$
costs
2020
Support Governance
costs
costs
2019
Independent
exarninalion lees
Accountancy fees
1,785
3,585
1,785
3.585
1,750
3,314
1,750
3,314
5,370
5,370
5.064
5,064
Analysed between
Charitable activities
5,370
5,370
5,064
5,064
Support and governance costs are recharged lo church activilles.
Governance costs includes payments lo the independent examiner of £1,785 for independent examination
lees12019- £1.7501 and payments lo the independent examiner for accountancy serVI￿S of £3,58512019-
£3,314)
10 Trustees
No trustees were reimbur88d gxpgnses during the ygar12019- one Iruslee was reimbursed travèl &xpenses
of £251.
23-

FRONTLINE TRUST
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED>
FOR THE YEAR ENDED 31 AUGUST 2020
11
Employees
Number of ¢mployoes
The average monthly number of employges during the year was..
2020
Number
2019
Number
Charitable
19
20
Employment costs
2020
2019
Wages and salaries
Social securily costs
Other pension costs
347,356
20,412
13,834
391,824
29,417
18,251
381,602
439,492
Included in wages and salaries are redundancy and ex-gralia payments ltslalling £45,00012019.. £12,000).
There were no employees whose annual remuneration was £60,000 or more.
12 Tangible fixed assets
Land and Fixtures,
buildings
fittings &
equlpment
Totsl
Cost
At 1 Seplember 2019
Addition5
475,IX)O
301,507
8,190
776,507
8,190
At 31 August 2020
475,1100
309.697
784,697
Depre¢latlon
At 1 September 2019
Depreciation charged in the year
57,000
9,500
270,242
8,307
327.242
17,807
At 31 August 2020
66,500
278,549
345,049
Carrylng amount
Al 31 August 2020
408.500
31,148
439,648
Al 31 August 2019
418.000
31,266
449.266
The assets are all usèd for direct charitable purpos8s.
24-

FRONTLINE TRUST
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2020
13 Fixed asset Investments
other
Investments
Cost
Al 1 September 2018 and 31 August 2019
Carrying amount
Al 31 August 2020
A131 Augus12019
2020
2019
Other investments comprise..
Notes
Invgslmellls in subsidiaries
14
14 Subsidiaries
Details of the ch8rity's subsidiaries al 31 August 2020 are as follows-.
Name of undortaking and country of
In¢orporation or residency
Nature of busine5$
Class of
Yo Held
shareholding Dlr&ct Sndirect
Frontline Trading (UK)
Limited
England and Dormant
Vvalos
Ordinary
100.00
The aggregate capital and reserves for the year ol subsidiaries excluded from consolidation was as
follows..
Name of undertaking
Capital and
Rasarves
Frontline Trading (UK)
Limited
15 Debtors
2020
2019
Amounts falling due within one year:
Olher debtors
21.725
17,084
25-

FRONTLINE TRUST
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 AUGUST2020
16 Financial Instruments
2020
2019
Carrying amount of financial assets
Debt inslrumenls measured al cost
Equity instruments measured al cosl
121,874
42,025
Carrylng amount of flnanclal liabilities
Measured al cost
58,471
6,577
17 Craditors.. amounts falllng due within one year
2020
2019
Other creditors
Accruals
28,985
4,500
2,078
4,499
33,485
6.577
18 Creditors.. amounts falllng dua after more than one year
2020
2019
Other creditors
25.000
19 R8tirement benefit schemes
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the
scheme are held separately from those of the charity in an indep8ndenlly adminislerad fund.
The charge lo the slalernent of financial activities in respect of defined contribution schemes was £13,834
12019 £18,2511
26-

(N ry)
3￿z

FRONTLINE TRUST
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2020
22 Analysis of net assets between funds
Unrestrlcted Restricted
funds
funds
2020
2020
Total Unreslricled
funds
2019
Reslricled
lunds
2019
Total
2020
2019
Fund balances at
31 August 2020
are represented
by..
Tangible ass8ls
Investments
Current asselsl
439,648
439,648
449,266
449,266
100,685
125,0001
9,377
110,062
{25,0001
48,518
3.725
52.243
Long term liabilities
515,33S
9,377
524.712
497,786
3.725
501.511
23 Operating lease commitments
Al the reporting end dale the charity had oulslanding ¢ommitmen15 for future minimum lease payments
under non-cancellable operating leases, which fall due as follows..
2020
2019
Within one year
Between bNo and five year5
1,885
1,885
1.885
3,770
3,770
5,655
24 Cash ggnerated from operations
2020
2019
Met expendlture for the r9POrtlng perlod (as por tha statém8nt of
flnanGlal aclivitles)
23,201
17461
Adjuslrnenls for..
Investment income recognised in the statement of financial activities
D8preclalion of tangible fixed assets
11071
17,807
1841
17,316
Movements in working capital..
Ilncreaseydecrease in debtors
IncTeasglldecreasel in crèditors
14,6411
51,908
1,037
11.5501
Net cash provlded by operating activltlas
88,168
15,973
30-

FRONTLINE TRUST
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST2020
25 Related party transactions
Remuneratlon of key management personnel
The remuneration of key mallagernenl personnel is as follows.
2020
2019
Aggrggale rernuneration
104.725
123,924
Transactlons wlth related partles
During the year th8 company entered into the lollowing Iransaclions with related partios..
Jennifer Marlner was a Irusle8 for part of the year and her husband Jack Mariner was employed by the
charity dLJring the year. Jennifer Mariner retired as trustee in November 2019.
John Harding is a Iruslee and was also employed by the charity during the year. He is also a Iruslee ol
Moreton Community Cenlre.
The governing document perrnils Iruslees lo re￿1ve grants and remuneration, provided such trustees are
not in the majority. Any such remuneration level is sel by the board, excluding those members with a
conflict of inler&sl.
John Gibson was employed by the charity during the year as the CEO. He is a director of Imagine 11 Trust.
Imagina If Trust is an independ8nl charitable Company. During the year Frontline Trust has assisted
Imaginè If Trust by providing grants Isee note 81- Imagine If Trust are also recharged sundry expenses.
ToKlelh Tabernacle is a local church in Liverpool and their key management is part funded by Frontline
Trust. The Trust does not chargè Toxtelh Tabernacle the full cost. During the year. Fronllino Trust r&ceived
£3,000 in respecl of the key management and other setvices.
Trustees donated £43,652 to the charity in Ihe year.
rhere were no other related party transactions in Ihe year.
26 Company limitad by guarantea
The Frontline Trust is incorporated under the Companies Act as a company limited by guarantee. The
liability of the members is lirniled lo £10.
27 Events after the reporting date
Since the reporting dale there has been a second and now third national lockdown inilialed lo stem the
spread of the coronavirus pande￿1¢. The organisalion has already pul in place measures lo miligale the
potential financial impacl of these lockdowns on Ihe wider economy and subsequently the impact on our
donors. Having r8viewed these Tneasures we believe they continue lo be the best approach at this lime.
This situation will continue lo ba monilorad ovér the coming months.
31

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