2025-08-31-accounts

Company registration number 05442834 (England and Wales) Charity registration number 1109814 (England and Wales) FRONTLINE TRUST COMPANY LIMITED BY GUARANTEE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FRONTLINE TRUST COMPANY LIMITED BY GUARANTEE LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Mr T Mwafulirwa Mr B Ravens (Chair) Mrs C Langlois Mr S Atkins Mrs R Gillard

(Appointed 15 May 2025) (Appointed 15 January 2026)

Charity number 1109814 Company number 05442834 Principal address Frontline Centre 147 Lawrence Road Liverpool L15 3HA Independent examiner Mitchell Charlesworth Suites C,D,E, & F 14th Floor The Plaza 100 Old Hall Street Liverpool L3 9QJ Bankers CAF Bank Kings Hill West Malling Kent ME19 4JQ

FRONTLINE TRUST COMPANY LIMITED BY GUARANTEE CONTENTS Paga Trustees, report Statement of trustees, responsibilities Independent exarllinerfs report ststement of financial activities Balance sheet 13-14 Stslemenl of cash flows Notes to the accounts 16-29

FRONTLINE TRUST COMPANY LIMITED BY GUARANTEE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 AUGUST 2025 The trustees present their annual report and financial slalements for the year ended 31 August 2025. The financial slalemenls have been prepared in accordan￿ with the accounting policies sel out in note 1 to the financial statements and comply with the charills Memorandum and Articles of Association, the Companies Act 2006 and 'Ac¢ounting and Reporting by Charities.. Statement of Re¢ommended Practice applicable to ¢harities preparing their a¢¢ounts in a¢¢ordan¢e with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. (effective 1 January 20191. Frontline Trust is a registered charity originally constitLJted under a Declaration of Trust dated g June 1992. In May 2005 Frondine Trust was incorporated as a Private Company Limited by Guarantee, which is also a Registered Charity. The new company took over all assets, liabilities and activities of the former Trust on 1 September 2005. An introduction to Frontline Church.. Our vision statement is 'sharing the hope of Jesus,. This vision speaks of our desire lo play our part in building God's kingdom, particularfy in Liverwol. by sharing the good news of Jesus and meeting practical needs. We aim to do this Centrally as an organisation and through equipping, supporting and encouraging OLJr members to do this wherever they are. in their workpla¢es, schools, universities, swial spaces and more. Within this vision is the recognition that each person that we meet is an individual, made in the image of God, with their own life journey. We believe that the good news about Jesus represents good news for all accordingly, our priority is lo welcome, accept and offer support lo people wherever we can, irrespective of 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 recognising that no one is perfect, and Jesus died that our sins might be forgiven. We are ￿lled 'Frontline Church, because we feel callod to Soln In wlth God on tho 'fronlllng' of what Ho 1$ doing in our city. Frontline Church was founded in 1992 by the merging of two small congregations. Since then it has grown frorll about 60 members Into a cornmunily of around 700 men, women and children. It is a church with a big heart and big vision. The prirnary adminislralion base is located al Frontline Centre, 147 Lawrence Road, Wavertree, Liverpool, L15 3HA, in what was previously a Territorial Army barracks and a Post Office engineering centre. This has been Frondine's base since 1996 and the fa¢ilities have served us well over the years. 11 has always been our desire lo have a transforming influence in the whole of the Liverpool City Region and we now have a network of Churches and leaders that have been planted from Frontline andlor are supported by Frontline. Frontline Toxlelh has developed over two decades, impacting local communities and raising up new indigenous leaders. CROWD Church launched during the Covid pandemic lo connect with an online community. As well as a Sunday gathering, these church plants are built on smaller groups looking for opportunities lo connect with and sèrve the local community thèy are part of. In addition. wè also hav8 demographically focus8d plants for whom English is not their first language. We eurrendy have two such established church plants - a Polish church plant and an Iranian church planl. We also provide leadership support and resourcin9 to West Derby Neighborhood Church. As well as focusing on our own l¢xalilies, we work with other churches and agencies across Liverpool and beyond. Our longing is lo be a transforming community within our own region and a model of what can be achieved in other parts of the UK and overseas. Objectives and activities= The objects of Frontline Trust are.. To advance the Christian Faith To relieve povety, hardship, sickness and distress To advance education and promote learning and training To provide and maintain facilities for the benefit of the community The trustees confirm that they have referred lo the guidance con18ined in the Charity Commission's general guidance on publi¢ benefit when reviewing the ¢h8rity'$ aims 8nd objectives and in planning future activities.

FRONTLINE TRUST COMPANY LIMITED BY GUARANTEE TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 AUGUST 2025 Objectives reflecting the stated aims above are translaled into our core activities, as outlined below. To advance the Christian faith Our mission is lo build a vibrant church of wholehearted Christ followers who are commilled lo unlimited growth and influence. We have a congregation of around 700 adults and children within the church ￿MMunity who share this vision and purpose. Frontline has a deeprooted mentoring ethos and we are committed to empowering our members to reach their full potential and to demonstrate their Christian values in everyday life. Through a wide range of activities, including Christian outreach, worship, prayer, Holy Spirit ministry, leaching and personal discipleship, we see men, women and children being given a new sense of their value as human beings who are loved by God. Their lives take on a new sense of purpose as they are motivaled to sed( and pursue their unique destiny, strengthened and transformed through a personal relationship with Jesus and by being part of a community of believers who share a common faith and vision. To relieve poverty, hardship, sickness and distress Over re￿nt years our primary activity to relieve povety, hardship, sickness and distress has been to invest heavily in the work of Imagine If Trust. We conts'nue to do this through providing grant funding, management services and support facililies to Imagine If TrLJSt. Imagine If Trust runs a variety of projects including.. Sticky Fingers Playgroup- a carer and toddler group. The Zone- an after-school youth hub for children in the local area in ytrars 3-9. Love Congo - providing skills and resources to the war-tom Dtrmocratic Republic of Congo IDRCI. Sticky Fingers Nursery- a day nursery offering places to local children aged 2-4. Genesis HDusing- offering SLJPPOrted living to those who were previously homeless. Food Hub- providing low-cost food to those on a restricted budget. Forever Young- a weekly group combating isolation among older people. Safe Families- support for families at risk of falling into the care system. In addition to the support we provide lo Imagine If Trust, we are also dtrveloping church programmes that make a contribution towards meeting this objective. We have a Pastoral Care department whose aim is support individuals during difficult times and seasons. This ¢an take the fonn of pradi¢al support such as food shopping. meal rotas or emotional support. We also partner and provide meeting space for the debt counselling agency of Freedom Church. To advance education and promote learning and training Lifelong leaming is an implicit part of the Frontline ethos, and this is reflected in the mentoring system within the church and through our Sunday teachings, which are relevant lo people's daily lives. In addition, several of the projects run by Imagine If Trust promote learning or deliver training programmes. To provlda and malntaln facllltl8s for thg bènafit of thè communlty Since purchasing our CLJrrent building, we have always sought to utilise the facilities in furtherance of OLJr objectives and for the benefit of the community. Around 400 people visit our Wavertree facility for a service each Sunday. In addition, over 300 carers and children use the building during the week through the Sticky Fingers project, whilst the FoodHub sessions, held twi￿ a week, see around 80 people who find friendship and community whilst choosing their shopping. The Zone, run by Imagine If trust and staffed by volunteers from the church, sees up lo 65 children a week. We also provide faalities for community training courses and make facilities available to other agencies and community groups, such as providing rooms for council run training sessions. other community activities that are hosted in the Frontline Centre include twice weekly Foodbank sessions, birthday parties, events promoting fostering and adoption, and family fun days.

FRONTLINE TRUST COMPANY LIMITED BY GUARANTEE TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 AUGUST 2025 Our partners: We would like lo offer our thanks to all the organisalions and individuals who have supported us in our work this year, including all of our ¢hur¢h members, volunteers, donors and sponsors. Everything Frontline has achieved this year has been reliant on your valuable contributions, in all their various forms. Thank youl A¢hievements and perf¢mian¢e Church.. A significant focus of the year was the continued transition of leadership. In April 2024 we had transitioned the senior leadership of the church to two Lead Pastors and a process of listening and planning had started. This year saw a great deal of reshaping started, including a new vision statement and acGompanying values. the stsrt of a brand itrfr8sh, ¢hanges in our Sunday services and planning for fulurtr social action. On a Sunday we rLJn church setvices in the Wavertree building and this provides an opportunity for people to meet others, worship together, and provide teaching and encouragement, which enables people to grow and develop in their Ihinking and understanding of the Christian failh. Additionally, these services are an opportunity for those who are developing new skills, to be trained and mentored in areas such as team leadership, preaching, worship leading, etc. The Polish and Iranian services conlinutr lo meet and serve their members. Frondine Toxltrth has continued lo develop into multipl& prayer houses in the local community, now reaching beyond Toxteth where il st¥ted. CROWD Church launched during Covid pandemic, as an online Church and continues to develop and grow its significant reach with a weekly online service and discipleship groups. Throughout the year the church has continued to develop our mid-week small groups, now called Life Groups. We have around 18 separate mid-week groups with around 230 people participating in them. These diverse groups aim lo support people in their faith and pastorally. They are an essential part of the church's ministry to its msmbers. In addition, and line with our objective of advancing the Christian faith, these (L>mmunity groups encourage and support members as they seek to communicate their faith lo others, throughout their daily lives. Liverpool has a large student population and Frontline Church has a long history of seeking to connect with and serve those coming to the city to study. Many of the key church leaders today were themselves first introduced to Frontline when they came lo Liverpool as students. We have continued to priorilise connecting with students and young adults and welcoming them into the church. We have continued our partnership with Kairos Connexions IKXI. This is a network of churches in the UK and further afield who carry similar core vision and values and are looking to develop Missional Communities as a central aspect of their strategy for growih. We believe the wider connection with KX churches brings strength to Frontline, particularly throLJgh the opportunity to participate in learning communities, share best practice and access respected teachers, as well as offering the opportunity for us lo support and encourage other churches in the UK. Pro eols and ministries.. Our Christian ethos is the motivation for investing into and supporting people regardless of religion, gender, sexual orientation or race. Our objectives speak of our priority to see the transformation of people and places by the practical impact of our Christian faith. In pursuit of this, in 2012 we supported the establishment of a new independent charity, Imagine K Trust, to act as an umbrella organisalion for the development of social transformation projects. Imagine If Trust has a separate board of Iruslees and is free lo develop in pursuit of its own priorities. Frontline, however, continues lo be a major supporter. During the year Frontline Trust made grants of £36,396 to Imagine If Trust12024.. £41,320) es well as providing office space and resources for the ch8rity's staff, and the use of the building 8nd its reSoUr￿S as a c8ntrÈ for thè charity's outreach to th8 local community as describèd earfièr. This in kind support eqLJates to a similar amount as thè grants. Frontline also SLJPPOrted over 45 chLJrch members to give their skills and time by volunteering for Imagine If Trust projects. As well as supporting Imagine If Trust projects, Frontline is developing other initiatives that meet the objective of seeing transformation in the people and places around us.

FRONTLINE TRUST COMPANY LIMITED BY GUARANTEE TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 AUGUST 2025 Over the last len years we have partnered with the Hope Foundation lo host a Christmas lunch at the Frontline building for those who are homeless or isolated. Through an amazing team of over 30 volunteers, we WEre able to host over 200 people on Christmas day. Our thanks to the volunteers and varioLJS partners for the enormous generosity that enabled this event to happen. Overseas.. Part of our Core values is to see the same transformation in other nations that we a￿ working towards in Liverpool. This predominately expresses itself in us sending individuals to other nations and giving financially to invest in various situations around the world. Over the last year most of those living and working overseas were able lo come back and visit Frontline to share their work. This profile encourages the church lo support them and even consider spending some lime overseas themselves. We held a conference for these individuals in July 2025 to enable to them lo encourage each other and lo receive support from the church. Throughout the year we also support them ulilising digital technology. During the year we supported 17 people who are Working in six different countries. While each overseas worker has different OPPDrtunities, they all IoDk to bring transformation to the people and places with whom and in which they are living. Some do this primarily through engaging with those in the workplace and others are more publicly hosting meetings and planting churches. We count il as a privilege lo have connection with men and women who want to invest their lives in this way. Volunteering.. The best way lo feel part of a large church is to gel involved through volunteering. At Frontline we seek lo offer relevant and fulfilling opportunities to our members to volunteer in pursuit of our vision to 'share the hope of Jesus,. During the year around 180 members of Frontline volunteered in some capaaty. Roles included leading Lrfe Groups, stewarding in servI￿s, assisting with children's ministry, providing hospilalily, and many more. Through thsse practi￿1 acts of setvice Fiontline members gel lo contribute their gifts and also get the benefits of playing thsir part in a team. Governan¢e'. After keeping the trustee board tight over the transition period we started to recruit new truste& this year. And are continLJing to do so into the 26127 financial year. The process has inclLJded reviewing our skill set as a board, aiming to keep the board as varied and fil for purpose as possible.

FRONTLINE TRUST COMPANY LIMITED BY GUARANTEE TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 AUGUST 2025 Financial review Overall, the picture is one of the organisation Continuing to perfomi well. As we had budgeted for, our in¢ome reduced from the previous year due to a mix of pressure on donor finances and loss of members, though a number of new donors started giving towards the end of the financial year. We are expecting income to stabilise at the start of the 25126 budget before hopefully starting to increase at the end of the 25126 fina￿la1 year. That said, the Trustees are very rllindful that this may be gradual due lo the potential financial impact of high Inflation and the cost-of-living crisis continuing lo be felt. Virtually all of our income is based on personal donations from our members. As the e¢onomi¢ picture continues to be unstable and personal in¢omes fluctuate, we are Continuing to be aware that our income as a trust could be at some risk. In the year our income was £567,349, expenditure was £569,124 in total, giving a deficit for the year of £1,775. Due to the reduced income the Trustees have taken a prudent approach to the financial future. There is a healthy culture of good stewardship throughout the organisalion. They have prepared a cautious budget for 2￿25126 and have identified areas of potential savings if the reduction in income is greater than the small amount expected al the start of the financial year. We are also pursuing other forms of funding to se& if we can boost our inwme in different ways. This and the healthy free reserves will ensu￿ we can Continue to deliver on the objectives of the Charity in the year ahead. Looking ahead into 2025126 the trustees are confident that the organisation is financially robust enough lo be a going concern for the next 12 months and that we will maintain our ability to finance high quality activities and ServI￿S which will enable us lo achieve our primary objectives. Investment policy- There are no restrictions on the investment powers of the trustees. Our liquid funds are currently held in various bank savings accounts. Reserves policy.. Our reserves policy reflects our desire lo maintain a liquid reserve lo draw on in the event of any reduction in our donated income stream, to provide a measure of protection to our ability to deliver our wre objectives. We continue to aim to have a fund of free and liquid resetves equivalent to at least £30,000. Operational Ifreel reserves at the year-end sland al £81,52012024'. £61,813) and are above our target for free reserves. Designated funds: From time lo lime, we decide lo set aside certain funds to allow for the development of a new project or lo facilitate our desire lo support extemal agencies or individuals, whether in the UK or abroad, whose work conlribules to our overarching purposes. Currènt funds ineludè". Advance which is a fund that has been aside to support Ihose engaged in the mission of the chwch, primarily in other nations or to those from other nations who are now living in our region.

FRONTLINE TRUST COMPANY LIMITED BY GUARANTEE TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 AUGUST 2025 Risk policy The trustees have identified the following main risks lo our organisalion and responses to these risks are outlined below. Health and Salet A Health and Safety policy has been written and signed by the chaimian of the board of trustees. Work has been carried out on risk assessments including an assessment of fire safety and ast)estos. A staff member and a trustee have been identified as having specific responsibilities for health and safely. Health and Safety induction and training is provided for all staff and volunteers as appropriate. Ext rn One of our potents'al risks is adverse publicity in an increasingly secular society that Can be Critical of Christian values. Since we are an independent organisation, our membership of the Evangelical Alliance and Together for the Harvest, both organisations focussed on the development of church ctrworking, along with close relationships with churches of various denominations all contribute to building our credibility. Our presence in the community also minimises this risk as we work tangibly and visibly lo serve the community s needs. A Safeguarding in place which Covers the safeguarding of Children, vulnerable adults as well as staff and volunteers. The Trustees take very seriously their responsibility to protect and safegLJard the welfare of Children, young people and vulnerable adults entrusted to Fronlline's care. All staff and volunteers (not just those who have aC￿sS to children, young people and vulnerable adults) are briefed on their responsibilities and are made fully aware of the organisation's safeguarding policy and pr0￿dUreS. Any of our staff and volunteers involved in activities where they may have contact with children, young people or vulnerable adults are required lo undergo DBS checks. A Safeguarding Tearn has been appointed and meets regularly lo ensure that the policy is being implemented and lo ensure that the policy remains both effective and up lo dale. Guidelines are issued lo all staff on proper cash handling procedures and are updated at leasl once a year. Instructions are issued to avoid making purchases in cash unless it is unavoidable. Internal departmental procedures have been standardised. Departmental records and central accounts are monitored regularly and all departmental budget holders receive monthly budget Performan￿ reports. The ttuslees have reviewed and updated the policies in relation to bribery and money laundering ar￿ have provided those lo all staff along with training in idèntifying poltrntial areas of risk and how lo manage these. The Irustees have updated policies in line with GDPR legislation and dLJring the year provided all staff with training in relation lo their restx)nsibilities regarding the management and use of personal data. We receive regular guidan￿ on financial risks from our accountsnl, the Charity Commission, HMRC and various third sector agencies. This keeps us up lo date with newer areas of risk. Our accountant also advises us of any specific areas of weakness that may be identified during the annual independent examination, so that we ogn tske immediate steps to correct or protect against them.

FRONTLINE TRUST COMPANY LIMITED BY GUARANTEE TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 AUGUST 2025

Future aims:

The various leadership teams have continued to focus on our core vision and values. The year ahead will see us continue to seek to deliver on our objectives regardless of the challenges that lie ahead. We will look to maximise on the opportunity to express our values in new ways and will continue to communicate the distinctive of the church with confidence and clarity. This will build well on previous work done in this area and will continue to enable us to work out our key objectives. These are:

Vision

“Sharing the Hope of Jesus”

Values

Our 3 core values:

• Passionate about knowing God deeply

• Living as one body, many parts

• Sent out to build God’s kingdom

These values shape the decisions we make and underpin how we outwork our objectives.

Structures

The main structures we have identified for achieving our vision and expressing our values are:

• Life Groups

• Church Plants / Expressions of Church (diverse expressions of 'church' as we look to reach new people in new places)

• Sunday services

• Outreach projects

Structure, governance and management

The Trustee Team oversee the legal and financial responsibilities of the Trust, and have the overall legal responsibility for the charity. The Trustee Team engages with, and delegates to a Wider Leadership Team. (WLT) This team, which includes volunteers as well as paid employees meets to implement the direction and vision of the charity. Within the WLT, and comprising primarily of paid employees, the Senior Leadership Team (SLT) are able to meet more often to help set overall direction and priorities of the church. Within the SLT a smaller Executive Team deal with matters on a day to day basis.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr T Mwafulirwa Mr B Ravens (Chair) Mrs R Waldron Mrs C Langlois Mr D Rogers Mr S Atkins Mrs R Gillard

(Resigned 17 May 2025)

(Appointed 17 July 2025 and resigned 15 December 2025) (Appointed 15 May 2025) (Appointed 15 January 2026)

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FRONTLINE TRUST COMPANY LIMITED BY GUARANTEE TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 AUGUST 2025 Executive Team Jack Mariner (Lead P8slorl, Jenny Mariner (Lead Paslorl, Hebe Ambler (Children and Families Paslorl, Cherry Farrington (Church Life Manager). Senior Leadershi Team Jack Mariner (Lead Pastor), Jenny Mariner (Lead Pastor), Hebe Ambler Ichildren and Families Pastor), Sue Uddin IPastoral Care, resigned December 20251, Elizabeth Dobson ITrainee Pastor), Helenor Watson Ivolunleerl, Adam Drury Ivolunteerl. The remuneration of the key management personnel is reviewed each year by the Chair and Finance trustees. Any recommendations for adjustment are included in the annual budgets and as su¢h approved by the full board of trLJStees. The trust does not use any external pay scales in de¢iding the remuneration of the key management personnel. Method of appointment of trustees.. Vacancies are filled from applicants responding to either open advertisements to the church cOngr￿atIOn or lo personal invitations proffered to individuals with particular skills matching current needs. Applicants receive a comprehensive information pack including the most recent annual reports and stsndard Charity Commission Publications and documents on the Governance responsibilities of Iruslees. Appointments follow an interview with the chair and al least 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 trustees in line with their experience and knowledge of the workings of Frondine Trust and the wider responsibilities of a trustee. New trustees are generally invited to attend one or two board meetings as an 'observer' prior lo a final decision to appoint. Small company provisions This report has been prepared in accordance with the special provisions relating lo small companies within Part 15 of the Compani8s Act 2006. On behalf of the board of trustees Mrs R Gillard Trustee Dated.. 2710512026

FRONTLINE TRUST COMPANY LIMITED BY GUARANTEE STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 AUGUST 2025 The trustees, who are also the directors ol Frontline Trust for the purpose of company law. are responsible for preparing the Trustees, Report and the financial slalemenls in accordance with applicable law and United Kingdom Accounting Stsndards (United Kingdom Generally Accepted A¢¢ounting practi￿). Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year. In preparing these financial slalements. the Iruslees are required lo= select suitable accounting policies and then apply them Consistently., observe the methods and prinryples in the Charities SORP- make judgements and estimates that are reasonable and prudent., slate whether applicable accounting standards have been followed, subject to any material depathres disclosed and explained in the financial slatemenls., and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will conlinue in operation. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any lime the financial position of the charity and enable them to ensure that the financial slalemenls comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonabltr steps for the prgvention and dtrtection of fraud and olhtrr irregularities.

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 of the accounts of Frontline Trust for the year ended 31 August 2025. This report is made solely to the Charitls trustees, as a body, in a¢¢ordan¢e with Section 145 of the Charities Act 2011. My examination has been undertaken so that I might state to the charity's trustees those matters l am required to state to them in an Independent Examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my examination, for this report, or for the opinions I have formed. Responslbllltles and basls of report As the charity's trustees of Frontline Trust land also ils directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 Ilhe 2006 Act'i. Having satisfied myself that the accounts of the charity are not required lo be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 I'lhe 2011 Acl'l. In carrying out my examination I have followed the Directions given by the Charity Commission under se¢tion 145151 Ibl of the 2011 Act. Indep&nd¢nt examiner's statement Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of 2011 Acl. I confirm that l am qualified lo undertake the examination because l am a member of the Institute of Chartered Accounlanls in England and Wales, which is one of the listed bodies. I have completed my exarnination. I can confirm that no mallers have come to my attention in connection with the examination giving me cause to believe.. accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act,. or the accounts do not a¢¢ord with those records., or the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a Yrue and fair view. which is not a matter 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 RecDmmended Practice for accounting and reporting by charities applicable to charities preparing Iheir accounts in accordan￿ with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Tony StanleyACA Mitchell Charlesworth Suites C,D,E, & F 14th Floor The Plaza 100 Old Hall Street Liverpool L3 9QJ Dated.. 28 May 2026

FRONTLINE TRUST COMPANY LIMITED BY GUARANTEE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025 Current financial year Unr8strict8d Restricted funds funds 2025 2025 Total Total 2025 2024 Notes Donations and legacies Charitable activities Investments Other income 513,915 49,426 2,001 2,007 513,915 49,426 2,001 2,007 579,226 47,196 1,726 2,156 Total income 567,349 567,349 630,304 Ex enditure on: Charitable activities 564,652 4,472 569,124 617,730 Total expenditure 564,652 4,472 569,124 617,730 Net movement in funds 2.697 14,4721 {1,7751 12,574 Reconciliation of funds Fund balances al 1 Septembèr 2024 487,265 5,382 492,647 480,073 Fund balance5 at 31 August 2025 489,962 910 490,872 492,647 The ststemenl of financial activities includes all gains and losses recognised in the year. All income and expenditu derive from continLJing activities. The movement in funds detailed above complies with the requirements for a statement of changes in equity under FRS102. The stat8mant of financial activitiès also Compliès with the rèquiram8nts for an income and Éxpènditure aecount under the Companies Act 2006.

FRONTLINE TRUST COMPANY LIMITED BY GUARANTEE STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025 Prior financial year Unrastricted Restricted funds funds 2024 2024 Total 2024 Notes Donations and legacies Charitable activities Investments Other income 536,232 47,196 1,726 2,156 42,994 579,226 47,196 1,726 2,156 Total income 587,310 42,994 630,304 Ex enditure on: Charitable activities 574,533 43,197 617,730 Total expenditure 574,533 43,197 617,730 Net movement In funds 12,765 11911 12,574 Re¢on¢iliation of funds Fund balances at 1 September 2023 474,500 5,573 480,073 Fund balanc8s at 31 August 2024 487,265 5,382 492,647 The statement of financial activities includes all gains and losses recognised in the year. Ml income and expenditure derive from continuing aclivilies. The movement in funds detailed above complies with the requirements for a slalement of changes in equity under FRS102. The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

FRONTLINE TRUST COMPANY LIMITED BY GUARANTEE BALANCE SHEET ASAT31 AUGUST2025 2025 2024 Notes Fixed assets Tangible assets 12 403,658 419,554 Current assets Debtors Cash at bank and in hand 14 8,367 99,477 23,920 76,099 107,844 100,019 Liabilities Creditors.. amounts falling due within one year 15 120,6301 126,926} Net current assets 87,214 73,093 Total net assets 490,872 492,647 The funds of the charity Restricted funds Unrestricted funds Designated funds Funds represented by fixed assets Free reserves 18 910 5,382 19 4,784 403,658 81,520 5,898 419,554 61,813 Total unreslricled funds 489,962 487,265 Total charity funds 490,872 492,647

FRONTLINE TRUST COMPANY LIMITED BY GUARANTEE BALANCE SHEET (CONTINUED) ASAT31 AUGUST2025 The company is enliljed to the exemption from the audit requirement contsined in section 477 of the Companies Act 2006, for the year ended 31 August 2025. The trustees acknowledge 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 state of affairs of the wmpany as at the end of the financial year and of its incoming resources and application of resour￿$, including its income and expenditure, for the financial year in a¢¢ordan¢e with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relats'ng to financial statements, so far as applicable lo the company. The members have nol required the company to obiain an audit of its financial statements for the year in question in accordance with section 476. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved by the Trustees on 2710512026 Mrs R Gillard Trustee Company Registration No. 05442834 14

FRONTLINE TRUST COMPANY LIMITED BY GUARANTEE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 AUGUST 2025 2025 2024 Not&s Cash flows from operating activities Cash generated from operations 23 21,377 18,446 Investing activities Purchase of tangible fixed assets Proceeds from disposal of tangible fixed assets Investment income received 12,9071 80 1,726 2,001 Net cash generated fromllused inl investing activities 2,001 Net increase in cash and cash equivalents 23,378 17,345 Cash and cash equivalents at beginning of year 76,099 58,754 Cash and cash equivalents at end of year 99,477 76,099

FRONTLINE TRUST COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Accounting policies Charity information Frontline Trust is a private company limited by guarantee in¢orpor8ted in England and Wales. The regISte￿d office is Frontline Centre, 147 Lawrence Road, Liverpool, L15 3HA. 1.1 A¢countlng conventlon The accounts have been prepared in accordance with the charity's memDrandum and articles of association, the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021" las amended for accounting periods commencing from 1 January 20191. The charity is a Public Benefit Entity as defined by FRS 102. The financial statements ar& prepared in steding. which is Ihtr functional currtrncy of the charity. Monetsry amounts in these financial statements are rounded to the nearest £. The accounts have been prepared under the historical cost convention. The principal a¢xounling policies adopted are set out below. 1.2 Going concern At the time of approving the accounts the Trustees have a reasonable expectation that the charity has adequate resources to conlinue in operational existen￿ for the foreseeable future. Thus, the Trustees continue to adopt the 'going concern. basis of accounting in preparing the accounts. 1.3 Charitable fund5 Funds held by the charity are.. Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the Iruslees. Designated funds - these are funds sel aside by the trustees out of unreslricled general funds for specific future purposes. Restricted funds- these are funds that can only be used for particular restricted purposes within the obje¢ts of the charity. Restrictions arise when specified by the donor or when funds are raised for particular reslricled purposes. Capital grants receivable are treated as restricted income until they are expended. Thereafter they are Irealed as designated funds, provided the restriction has been discharged, and then released lo general funds over the life of the related asset. Further explanation of the nature and purpose of each fund is Included in the notes to the accounts.

FRONTLINE TRUST COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Accountlng poll¢les Icontlnuedl 1.4 In¢ome Income is recognised when the charity is legally enliued to it after any performance conditions have been rllet, the amounts can be measured reliably, and it is probable that income will be received. Voluntary income induding donations and gifts are re¢ognised where there is entitlement, ￿rtaInty of re¢eipt and the amount can be measLJred with sufficient reliability. Such income is only deferred when the donor has imposed conditions which must be met before the charity has unconditional entiuement. Investment income is recognised on a receivable basis. Income from charitable activities includes income received under contract or where enlitlemenl lo grant funding is subject lo specific performance conditions is recognised as earned las the related goods or servi¢es are provided). Grant inwme included in this category provides funding to support perforrna￿e activities and is re¢ognised where there is entitlement, certainty of re￿Ipt and the amount can be measured with sufficienl reliability. On occasions where the charity received assistan￿ in the fomi of donated goods and facilities, and the benefit is quantifiable and material, an appropriate amount is included in income and an equivalent amount as expenditure under the relevant heading. The value of services provided by volunteers has not been included in these account5. Income from donated services and facilities is inclLJded at a valuation which is an estimate of the financial cost borne by the donor where such a cost is quantifiable and measurable. No income is recognised when there is no financial cost bome by a third party. 1.5 Expenditure All expenditure is a¢¢oLJnted for on an a¢¢rLJals basis and has been Classified under headings that aggregate all costs related to the category. The irrecoverable element of VAT is included with the item of expenses to which il relates as this cannot be recovered by the charitable company. Charitable activities Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for ils beneficiaries. Governan¢e costs This category inclLJdes those costs assttiated with meeting the constitutional and statutory requirements of the charity. 1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost or deemed cost for land and buildings on transition to FRS 102, nel of depreciab'on and any impairmenl losses. Ml assets costing more Ihan £1,000 are capiialised al cost. Depreciation is provided at rate5 calculated lo write off the cost less estimated residual value of each asset over ils expected useful life, as follows.. Land and bLJildings Fixtures, fittings & equipment 2.10 p.a. on a straight line basis 330/oP.a. on a straight line basis Icomputersl and 20D/o p.a. on a reducing balance basis Ifixlurss, fillings and equipment) The gain or loss arising on the disposal of an asset is determined as the differen￿ between the ￿18 proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

FRONTLINE TRUST COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Accountlng poll¢les Icontlnuedl The wholly-owned trading subsidiary, Frontline Trading IUKI Limited is incorporated in the United Kingdom. The company ceased trading on 1 September 2013 and was dissolved on 31 December 2024. 1.7 Impairment of fixed assets At each reporting end date, the ¢harity reviews the ¢arrying arnounts of its tsngible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indration exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss Irf any). 1.8 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less. and bank overdrafts. 1.9 Flnanclal Instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 'Olher Financial Instruments Issues, of FRS 102 to all of ils financial inslrumenls. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention lo settle on a nel basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transadion wsts and are subsequently carried al amortised cost using tho effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measLJred al the present value of the futLJre receipts discounted at a market rate of interest. Financial assets classified as receivable wilhin one year are not amortised. Baslc Ilnanclol Ilabllltle$ Basic financial liabilities, including creditors and bank loans are initially recognised al transaction pri￿ unless the arrangement conslilules a financing transaction, where the debt instrument is measured at the present valué of thè futuré payménts discounted at a markèt rale of inltrrest. Financial liabilitiès classified as payablo within onè yèar are not amortisèd. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trdde creditors are obligations to pay for goods or ServI￿S that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classtfied as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at Iransaolion price and only moasured al amortised Cost using tho eff&¢tive interest molhod if payabl8 in more than one year. Derecognition of financial liabilities Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.

FRONTLINE TRUST COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Accountlng poll¢les Icontlnuedl 1.10 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Temiination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. 1.11 Retirement benefits The company makes contributions into employees. private pension plans. The contributions are charged as expenditure in the year in which they are paid. 1.12 Taxation The charity benefits from various tsxemplions from tsxalion afforded by tax legislation and is not liable lo corporation tax on qualifying incom& or gains falling within those exemptions. Rtrcovery is made of tsx deducted from income and from receipts Ljnder GiftAid. The charity is not able to recover Value Added Tax. Expenditure is recorded in the accounts inclusive of VAT. Crltlcal a¢countlng esllmates and judgements In the application of the charity's awunting policies, the trustees are required to make judgements, estimates and assumptions about the Carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and assoaated assLJmptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions lo accounting eslimales are recognised in the period in which the estimate is revised where the revision affects O￿lY that period. or in th8 p8riod of the revision and future periods where the revision affects both current and future periods. There were considered to be no critical accounting estimates or judgements applied in the preparation ol these financial siaternents. Incom8 from donatlons and l•gacl&s Unrèstrictèd Rèstrictèd funds funds 2025 2025 Total Unrèstrictèd Rèstricted funds funds 2024 2024 Total 2025 2024 Donations and gifts 513,915 513,915 536,232 42,994 579,226

FRONTLINE TRUST COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Charitable activities Unrestricted Unrestri¢ted funds funds general general Church Church 2025 2024 Income from charitable activities 49,426 47,196 Income from investments Unrestricted Unrestricted funds funds 2025 2024 Interest receivable 2,001 1,726 other income Unrestricted Unrestricted fund5 fund$ 2025 2024 Net gain on disposal of tangible fixed assets Other incomo 71 2,085 2,007 2,007 2,085 20-

FRONTLINE TRUST COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Charitable activities Restated Church 2024 Church 2025 Staff costs Depreciation and impairment Premises expenses Repairs and renewals Motor and travel Legal and professional Self employed workers Course and conference expenses IT costs Office expenses Food, drink and other purchases Sundry expenses 294,805 15.896 48,937 47,969 8,761 8,231 3,850 19,734 21,415 9.207 23,261 1,104 361,531 17,880 42,485 10,645 15,258 7,434 4,280 14,790 25,739 13,811 27,098 246 503,170 541,197 Grant funding of activities (see note 81 Share of governance costs (see note 91 60,386 5.568 70,653 5,880 569,124 617,730 Analysis by fund Unreslricled funds- general Restricled funds 564,652 4,472 574,533 43,197 569.124 617,730 21

FRONTLINE TRUST COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Grants payable 2025 2024 Church Grants lo institutions.. Imagine If Trust Together for the Harvest Fusion The 4 Points Ltd The Bridge Trust 36,396 3,000 41,310 3,270 500 4,800 4,000 4,000 500 5,300 2,000 Other grants 46,696 58,380 Grants lo individuals 13,690 12,273 60,386 70,653 Support costs allocated to activities 2025 2024 Governance costs 5,568 5,880 Analysed between.. Independent examination & accounts fees 5,568 5,880 Support and governance costs are recharged lo church actiwlies. 10 Trustees No trustees were reimbursed expenses during the year in regards their roles as trustees 12024.. no trustees were reimbursed expenses). For details on expenses reimbursed and remuneration with regards employment, see note 24. 22-

FRONTLINE TRUST COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 11 Employees Number ofemployees The average monthly number of employees during the year was= 2025 Number 2024 Number Charitable 17 19 Employment ¢osts 2025 2024 Wages and salaries Social security costs Other pension costs 270,916 10,284 13,605 329,508 17,784 14,239 294,805 361,531 There were no ernployees whose annual remuneration was £60.000 or more12024.' none). 12 Tangible fixed assets Land and building$ Fixtures, flttings & 8quipm8nt Total Cost At 1 September 2024 496,624 347,D99 843,723 At 31 AugLJSt 2025 496,624 347,D99 843,723 Depreciation At 1 September 2024 Depreciation charged in the year 105,364 9,932 318,805 5,964 424,169 15,896 At 31 August 2025 11 S,296 324,769 440,065 Carrylng amount Al 31 August 2025 381,328 22,330 403,658 At 31 August 2024 391,260 28,294 419,554 The assets are all used for direct chari18ble purpose5. 23-

FRONTLINE TRUST COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 13 Financial instruments 2025 2024 Carrying amount of financial assets Debt instruments measured at amortised cost Equity instruments measured at cost less impairment 106,506 98,681 Carrying amount of financial liabilities Measured at amortised cost 13,690 28,824 14 Debtors 2025 2024 Amounts falling due within one year: Trade debtors SLJndry debtors Prepayments and accrued income 1,032 5,997 1,338 22,582 1,338 8,367 23,920 15 Creditors: amounts falling due within one year 2025 2024 Noto$ Other taxalion and soaal security Deferred income Trade creditors Other creditors Accruals 5,775 1,165 2,640 5,091 5,959 13,9531 2,055 16,498 6,036 6,290 16 20,630 26,926 16 Deferred income 2025 2024 Other deferred income 1,165 2,055 2025 2024 Deferred income al 1 September 2024 Released from previous periods ReSoU￿S deferred in the year 2,055 12,0551 1,165 2,055 Deferred income at 31 August 2025 1,165 2,055 -24-

FRONTLINE TRUST COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 17 Retirement benefit schernes Defined contribution schemes The Charity operates a defined contribution pension scheme for all qualifwng employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. The charge to the statement of finan¢ial a¢tivib'es in respe¢t of defined ¢ontribution s¢hemes was £13,605 12024.. £14,239). 25-

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FRONTLINE TRUST COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 20 Analysis of net assets between funds Unrestricted Unre$tri¢ted funds nds general Designated 2025 2025 Re$tri¢ted funds Totsl 2025 2025 Al 31 August 2025: Tangible assets Current assetsllliabilitiesl 403,658 81,520 403,658 87,214 4,784 910 485,178 4,784 910 490,872 Unrestricted Unrestricted funds funds general Designated 2024 2024 Restricted funds Total 2024 2024 At 31 August 2024: Tangible assets Current assetsllliabilitiesl 419,554 61,813 419,554 73,093 5,898 S,382 481,367 5,898 5,382 492,647 21 Operating lease commitments At the reporting end date the charity had no outstanding commitments for future minimum lease payments under non-cancellable operating leases. 28-

FRONTLINE TRUST COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 22 Related party transactions Remuneration of key management personnel The remuneration of key management personnel is as follows. 2025 2024 Aggregate remuneration 42,887 75,562 Transactions with related parties During the year the company entered into the following transactions with related parties.. Mrs H Walson. a Iruslee until July 2024, was also a trustee of Imagine If Trust (resigned June 20251, an independent charitable company. During the year Frondine Trust has assisted Imagine If Trust by providing grants {see note 81. Imagine If Trust have also recharged sundry expenses. During the previous year, John Harding was a trustee and also employed by the charity. The goveming document permits trustees to receive grants and remuneration, provided such trustees are not in the majority. Any such remuneration level is set by the board, excluding those members with a conflict of Interest. Both were considered to be key management and his salaryy is included in the aggregate remuneialion for key managers noted above. John Harding resigned as a trustee on 20 June 2023 and remained as an employee until April 2024. During the previous year, expenses and ex-gratia payments were repaid to John Harding at a total value of £11,319 in relation to his role as Pastor. During the year trustees donated £12,33812024'. £29,046 to the charity in the yearl. There were no other related party transactions in the year. 23 Cash generated from operation5 2025 2024 Net expgnditure ftir the reporting period (as per thg Statgment of financial activities) 11,7751 12,574 Adjustmenis for.. Investment income recognised in the statement of financial activities Gain on disposal of tangible fixed assets Depreciation of tangible fixed assets 12,0011 11,7261 1 5,896 17,880 Movements in working capital.. Decreasellincreasel in debtors IDecreasellincrease in creditors IDecreasellincrease in defe￿ed income 15,553 15,4061 18901 115,7761 3,510 2,055 Net cash provided by operating activities 21,377 18,446 24 Company Ilmltèd by guarant•• The Frontline Trust is incorporated under the Companies Act 8s a company limited by guarantee. The liability of the members is limited to £10. 29-