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2025-03-31-accounts

FRONTLINE DEBT ADVICE (UK) (A COMPANY LIMITED BY GUARANTEE)

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 2025

CHARITY REGISTRATION No: 1134908 COMPANY REGISTRATION No: 7136786

Sheen Stickland Chartered Accountants The Engine House 77 Station Road Petersfield Hampshire GU32 3FQ

FRONTLINE DEBT ADVICE (UK) (A COMPANY LIMITED BY GUARANTEE)

CONTENTS

Pages 2 to 6 Report of the Trustees.
Page 7 Statement of Financial Activities.
Page 8 Balance Sheet.
Pages 9 to 12 Notes to the Financial Statements.
Page 13 Independent Examiner's Report on the Accounts.

1

FRONTLINE DEBT ADVICE (UK) (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2025

LEGAL AND ADMINISTRATIVE INFORMATION

CHARITY NUMBER

1134908

COMPANY REGISTRATION NUMBER

START OF FINANCIAL YEAR

END OF FINANCIAL YEAR

7136786 (England & Wales) 1st April 2024 31st March 2025

WORKING NAME

Frontline

FINANCIAL CONDUCT AUTHORITY REG. NUMBER 694921

DIRECTORS

Mr Neil Ellis Chairman Mr Arnold Bissett Mrs Michelle Fisher Mr William Kennedy Ms Elizabeth Nelson Mr James Neve (appointed 08/08/2024) Mr Gurmit Dhendsa (appointed 13/03/2025)

COMPANY SECRETARY

Mr William Kennedy

OTHER OFFICIALS

Mr Dominic Williams (CEO) Mr Noel Fairbairn (Treasurer) Mr Robert Pope (Administrator) Mr Wes Wright (Training Manager)

REGISTERED ADDRESS

Haslemere Locality Office Lion Green Haslemere Surrey GU27 1LD

DATE OF INCORPORATION GOVERNING DOCUMENT

26th January 2010

Memorandum and Articles of Association

BANKERS

Lloyds TSB Bank plc 22 St Thomas Square Town Centre Newport Isle of Wight PO30 1SQ

INDEPENDENT EXAMINER

Mr David Sanders BA (Hons) FCA BFP Sheen Stickland Chartered Accountants The Engine House 77 Station Road Petersfield Hampshire GU32 3FQ

2

FRONTLINE DEBT ADVICE (UK) (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDING 31[st] MARCH 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)

STRUCTURE, GOVERNANCE AND MANAGEMENT

Frontline Debt Advice (UK) began as a new charity on 1st April 2010. It was born out of an earlier charity, now known as Frontline Advice Centre. It is constituted as a charitable company, limited by guarantee through its governing document, Memorandum and Articles of Association, dated 26th January 2010. The day-to-day running of the charity is the responsibility of the Chief Executive.

Trustees’ meetings take place at least three times per year to ensure that all governance aspects are in order. All governance policies (Vulnerable Adults, Health and Safety, Data Protection and Equal Opportunities) are reviewed regularly. The Trustees’ meetings also review the Operational aspects, including the charity finances, to ensure that the charity is performing to the best of its ability

Since January 2019 Dominic Williams has been CEO. Mandy Hawke who is one of our Branch Managers, has taken over as the main Safeguarding Officer. Dominic Williams is a secondary Safeguarding Officer.

The Executive Management team (EMT) comprises Neil Ellis (Chairman)), Brian Pollard (Director), Dominic Williams (CEO) and Wes Wright (Training Manager). They are supported by Rob Pope (Administrator). EMT meet bi-monthly to address operational issues. Others with particular skills or interests are invited to EMT meetings to address particular issues.

Each new branch is allocated a supervisor who to begin with will visit often or be in regular remote contact to provide support. As the branch matures the Supervisor will visit less often but will maintain a close working relationship with the Branch Manager and will fulfil the compliance functions on behalf of the charity.

BRANCH NETWORK

Frontline allows its branches a great deal of autonomy in the way they operate in response to the local demands and the operational capability of the volunteers. Each branch is able to decide if it wishes to be a “Member” (fully integrated within the Frontline charity) or a “Partner” (where a separate local charity identity and responsibility for finances is retained but partnering with Frontline).

At the start of the financial year, we had 14 branches of which 6 were 'Partners' i.e., Bridge Advice Centre (Hayling Island), Camberley Frontline (St Paul's Church Centre), Farnham Money Advice (Vineyard Centre), 3 Counties Money Advice (Haslemere), Selsey Money Support, Frontline Petersfield. And Crookhorn.

The 7 Member branches in operation throughout the financial year were in Andover, Paulsgrove (Portsmouth), Reading, Petworth (Liaise), Swaythling (Southampton), Thornhill (Southampton), Chapel En Le Frith.

Some branches have sub-branches at other nearby locations where they can see clients. The total number of branches at the end of the financial year was 14.

3

FRONTLINE DEBT ADVICE (UK) (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDING 31[st] MARCH 2025

FINANCIAL REVIEW

The charity’s turnover is modest, and it owns no material assets, other than computers, which are usually fully depreciated in the year of purchase or expensed if a replacement. Frontline had no direct employees during 2023 with the CEO and others paid for some of their services as consultants. From 1[st] January 2024 the CEO and Training Manager became employees.

Funding comes from a number of sources. Our base income is from branch membership fees. Other sources include donations from churches associated with the Frontline branches, donations from individuals, fundraising events, and grants when they can be obtained.

On an operational basis the charity aims to break even each year. The Trustees considered it prudent to establish a Policy requiring a minimum reserve of £5,000.

PUBLIC BENEFIT STATEMENT

The charity trustees have ensured that the charity has fully complied with its obligation to provide public benefit in carrying out its functions in respect of providing free advice and assistance in the field of debt counselling and associated matters in order to relieve poverty and hardship across a broad cross section of the public irrespective of Race, Gender, Disability, Sexuality, Age, Religion, Beliefs and Background.

OBJECTIVES AND ACTIVITIES

Objects of the charity.

The Charity's Objects are for the public benefit and are carried out in accordance with Christian Principles without distinction of Race, Sex, Political, Religious or other opinion as the trustees may from time to time think fit, and are restricted to the following: To relieve persons who are in conditions of need, poverty or hardship and who may be aged or sick and to relieve the distress caused thereby including but not by way of limitation through the provision of Debt Counselling, Benefits Advice, Budgeting, Education and other relevant support in such parts of the United Kingdom and the World as the trustees may from time to time think fit.

Activities and achievements of the charity

We now have in excess of 70 trained volunteer advisers and some offices have 1 or 2 befrienders. New volunteers attend a 3-day introduction training course which is run by the CEO and the Training Manager - 2 days on Debt Advice and 1 day on Benefit Advice. Continual development training takes place to ensure Advisers are fully aware of current trends and changes to legislation. To make this as accessible as possible some training sessions are run face to face at various branch locations, others are run on Zoom. Advisers also have access to online Wiseradviser training.

The charity’s principal activities include offering free advice and support in financial matters with special emphasis on debt management and the UK welfare benefits system.

April 2024 – Mar 2025
Number of households helped with debt 583
Number of In person Debt or Benefit
interviews		 1468
Debt written off £1,317,530
Extra annual benefit claimed £680,492

These clients’ difficulties are often born out of cost of living increases in particular rent increases, redundancies, illness, benefit delays and/or family break-up, thereby reducing the household income. We have also been able to work closely with local foodbanks, which are of considerable assistance to our clients, especially in the period when we are organising Benefit payments and scheduling debt.

4

FRONTLINE DEBT ADVICE (UK) (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDING 31[st] MARCH 2025

Frontline has helped households with: -

One of the distinguishing features of Frontline is the personal support we provide our clients, often attending Court hearings or Appeals with them, speaking to Bailiffs, Council Tax Departments, Utility Companies and Debt Collection Agencies on their behalf.

Here are some typical comments from our clients:

This service has really helped me, having people who care, giving me less stress.

-----------

When I first reached out for help I was severely in debt and I had already lost everything I had. I had nothing to give my creditors and I was anxious, worried and scared I would have people knocking on my door. Frontline COGS helped me to sort through my finances and in the end I applied for a DRO. The hard work that frontline did on my behalf meant I had all of my debt written off. The weight that lifted from my shoulders that day was immense and without frontline I would never have achieved that feeling.

-----------

This service was a absolute life saver for me. I left a abusive marriage and found myself in debt that my husband hadn't been upfront about. I didn't even know or understand how to deal with the consequences of this but * was there every step of the way to help me with everything I needed to get myself out of this mess. I really don't know what I would have done without *. She was my saviour and I can’t thank her enough.

------------

CONCLUSION

As a charity we have many reasons to be optimistic. Finance is a major challenge for all in the charitable sector, but thanks to our principal funders (mainly churches) this has not been a constraint on the service Frontline has been able to offer. We continue to be able to manage a near balanced budget as befits a charity with our objectives.

In April 2024 DRO’s became free to apply for (there was a fee of £90 previously) and the maximum amount of debt a client could have when doing a DRO increased from £30,000 to £50,000, so this has led to us completing twice as many DRO’s this year as compared to last year. An increase from 28 to 56.

Funding for face to face advice is under threat, but we are committed to continuing to prioritising face to face which is often the preferred channel of help for many vulnerable people.

Some of our offices now have waiting lists. The complexity of cases has increased. We are seeing an increasing number of clients with Utility arrears.

5

FRONTLINE DEBT ADVICE {UK) (A COMPANY LIMITED BY GUARANTEE) REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDING 31" MARCH 2025 The Universal Credlt managed mlgration programme In the last year was completed forthose on Tax Credtts and èxpanded to those on Income Support, Houslne Benefit. Income Based Jobseekers Allowance and In¢ome Related Employment and Support Allowance, brlnglnq more of our vulnerable cllents through the migration process. Such a blg change comes wlth lot of anxlety for our clients. Our advlsers take them throuzh the process step by step. Tho proposed changes In dlsabillty benefits are also a source of anxiety for many ¢llents who under the curr•nt proposals are set to lose benefrt and therefore ed80 c105er to or further Into rèlatlve poverty. We are seeklng to captur• the vlews of our dlsabled clients so we can glve thom a voice and hèlp them contrlbute to the variou5 consultations and campaigns. Vlrtually all branches arè assoclated wlth local church fellowshlps whlch see thls work as a valuable •xpresslon of Chrlstlan Servlce to tho community. We are only able to contlnue the provlslon of our servlces because ot th¢ commltmtnt and dedication of our volunt¢¢rs. to whom wè arè contInual￿ grnteful. STATEMENT OF TRUSTEES, RESPONSIBIUTIES Company law r•qulres the trustees to prepar• fln•nclal stat•ments for each fln•nclJl y••r whlch glves a tru• and falr vl•w of th• stat• ol aff•lrs of th• eompany and of the proflt or loss of th• ¢ompany durlnq that p•rlod. In preparlnq those financial statemènts the trust••s are requlred to: select suitable accountlng poll¢les and then apply them conslstently makelud8em•nts and estlmates that aro reasonable and prudent prepare flnan¢lal statom•nts on a iolng concern ￿S15 unl•ss It Is Inappropriate to pr•sum• that th• company wlll contlnue In busln•ss, stste wheth•r applleable aeeountlng standards and stat•m•nts of r•commended praetlc• hav• b••n follow•d, subj•ct to any materlal departures disclosèd and •xplaln¢d In th• financial statements. Th• Trust••s are also responslble for malntalnlng ad•quats accounting records whlch dlsclos• wlth reasonabl• accuracy at any tlmo th• flnancSal posltion of th• chorlty and whl¢h are 5ufficlent to show and •xplaln the charlty's transactlons and enable them to ensure that the flnanclal 5tatement3 comply with the Companles Art 20)6 and ¢omply wfth regulatlons made undgr the Charltles Act. They ire 4150 respon51ble for safeguarding the assets ol th• ¢harlty and hence for taking reasonable stops for the prevention and detectlon of fraud and other irregularities The Trustees are also responslble lor the contents of tho trustees, report, and the responslblllty of the Independent examiner In relatlon to the trusteès, report Is limlted to examining the report and ensurlnq that, on the face of the report there are no Inconsistencles wlth the fiqures dls¢losed In the financial statements. These accounts have been prepared in accordan¢e wlth th• provlsions applicable to companles subject to the small compani¢s' reqlme. The Trustees approve the attached statement of flnancial activlties and balance sheet for the year ended 31st March 2025 and confirm that they have made available all information necessary for its preparation. Slgned on b•half of the Trustses Date.. I 2025 Mr Neil Elli5 Trustee

FRONTLINE DEBT ADVICE (UK) (A COMPANY LIMITED BY GUARANTEE)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st MARCH 2025

Incorporating income and expenditure account

Notes
INCOME
Donations & legacies
2a
Charitable activities
2d
Other trading activities
2b
Income from Investment
2c
TOTAL INCOME
EXPENSES
Expenditure on:
Charitable activities
3
TOTAL EXPENSES
TOTAL FUNDS BROUGHT FORWARD
TOTAL FUNDS CARRIED FORWARD
Income and endowments
NET INCOMING/ (OUTGOING)		 Unrestricted
TOTAL
Unrestricted
TOTAL
Funds
Funds
£
£
£
£
42,687
42,687
47,969
47,969
10,120
10,120
120
120
2,703
2,703
940
940
994
994
797
797
2024/25
2023/24
56,504
56,504
49,826
49,826
58,104
58,104
50,210
50,210
58,104
58,104
50,210
50,210
(1,600)
(1,600)
(384)
(384)
79,058
79,058
79,434
79,434
77,458
77,458
79,050
79,050

The notes on pages 9 to 12 form part of these financial statements.

7

FRONTLINE DEBT ADVICE (UK) (A COMPANY LIMITED BY GUARANTEE) BALANCE SHEEr AS AT 31st MARCH 2025 31*t March 2025 Unrestricted Total Funds 31ot Mar¢h 2024 Unrestrirted Total Funds ASSETS AND UABILITIES Fixed Assets Tanglble assets Current As•ets Debtors 1.921 1,921 1,782 1.782 Cash at bank and In hand 77,859 77,859 79,201 79,201 Totsl Current Assets Cr•dltorA: brnounts falling dua wlthin ono year io 2,322 2,322 1,933 1,933 NET CURRENT ASSETS 77,458 77,458 79,050 79,050 TOTAL ASSETS less current Ilabilitles 77,458 77,458 79,050 79,050 Creditor•: amounts falllng due in more than one year NEf ASSETS FUNDS OF THE CHARITY Unrestrlcted Funds 77,458 77.458 79,050 79,050 TOTAL FUNDS Tho charltable company 1$ ertltled to •xemptlon from audlt und•r Sactlon 477 of thé Companles Art 2006 for th• year end•d 31st Mjrch 2025. Th• m•mbers have not rnqulred the company to obtaln an audlt of Its finan¢l41 stat•m¢nts for the year •ndod 31st March 2025 In Jccordanc• wlth Sectlon 476 of the Companles Act 2006. The trustees acknowledge thelr r8sponslbllltlos for (a} ensurlng that the charltsble o)mpany keeps accountlng records that comply wlth Sectlons 386 and 387 of the Companio5 Act 2006 and preparlng flnancial statements which glve a true and falr voew of the state of affalrs of the charitable company as at the énd of aach flnanclal year and of Its surplus or deflcit for each flnanclal year In xcordance with the requiraments of Se¢Uons 394 and 395 and whl¢h otherwise comply with the requlremonts of the coM￿nI•S Act 2006 relating to flnancial statements, so far as applicable to the charitable company. (b) These flnancial statements have baen prepared In accordance with the provlsions applicablé to charltable companies subJ¢rt to the small companles ragime. The finandal statements worn approvad by the Board of Trustaes on .. ....... were signed on its behalf by.. and Mr Neil Ellis Trustee The notes on pages 9 to 12 form part of those financial statements.

FRONTLINE DEBT ADVICE (UK) (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 2025

1. ACCOUNTING POLICIES

Basis of preparation:

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ' Accounting and Reporting by Charities: Statement of Recommended Practice' applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.The financial statements have been prepared under the historical cost convention.

Financial Reporting Standard 102 - reduced disclosure exemptions

The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland: the requirement of Section 7 Statement of Cash Flows.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

All the charity's funds are unrestricted. Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Incoming Resources

Recognition of Incoming Resources

These are included in the Statement of Financial Activities (SOFA) when:

Tax reclaims on Donations and Gifts

Incoming resources from tax reclaims are included in the SOFA in the same financial period as the gift to which they relate.

Donated Services and Facilities

These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material.The value placed on these resources is the estimated value to the charity of the service or facility received.

Volunteer Help

The value of any voluntary help received is not included in the accounts but is described in the Directors' annual report.

Expenditure

Governance Costs

Include costs of the preparation and examination of statutory accounts, the costs of Directors' meetings and cost of any legal advice to directors on governance or constitutional matters.

Grants payable

These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.

9

FRONTLINE DEBT ADVICE (UK) (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31st MARCH 2025

1. ACCOUNTING POLICIES (continued)

Assets

Tangible fixed assets for use by the charity

These are capitalised if they can be used for more than one year, and cost at least £750. They are valued at cost or, if gifted, at the value to the charity on receipt.

Depreciation is calculated at a rate to write off the cost of tangible fixed assets on a Reducing Balance over their estimated useful lives. The rates applied per annum are as

Fixtures and Fittings 10% Computer Equipment 25%

Liabilities

Liability recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

2. INCOME

2. INCOME
2024/25 2023/24
HO Branches TOTAL HO Branches TOTAL
£ £ £ £ £ £
a) Donations & legacies
Donations - individuals 3,009 6,580 9,589 4,866 6,906 11,772
Donations - churches 0 7,054 7,054 3,000 8,681 11,681
Gift Aid 994 1,140 2,134 996 1,140 2,136
Membership Fees 23,910 0 23,910 22,380 0 22,380
27,913 14,774 42,687 31,242 16,727 47,969
b) Other trading activities
Fundraising 144 207 351 111 349 460
Trusts & Company Donations 0 2,352 2,352 0 480 480
144 2,559 2,703 111 829 940
c) Interest Receivable
Bank Interest 893 101 994 760 37 797
d) Income from Charitable Activities
Grants 0 9,955 9,955 0 0 0
Other Income 0 165 165 0 0 0
Training Income 0 0 0 120 0 120
0 10,120 10,120 120 0 120
Total Income 28,950 27,554 56,504 32,233 17,593 49,826

10

FRONTLINE DEBT ADVICE (UK) (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31st MARCH 2025

3. EXPENSES

Advertising, publicity & promo.
Advisor DBS/CRB checks
Bank charges
Client support
Computer & IT upkeep
General expenses
Independent Examination fee
Insurances
Membership fees
Postage
Premises hire
Printing & toner costs
Professional subscriptions
Staff costs
Staff costs - training
Stationery & office equipment
Telephone & broadband
Training materials & books
Travel expenses		 HO
Branches
TOTAL
HO
Branches
TOTAL
£
£
£
£
£
£
0
0
0
0
361
361
256
0
256
247
0
247
0
4
4
0
0
0
0
939
939
0
90
90
684
541
1,225
643
2,147
2,790
134
104
238
13
170
183
1,260
0
1,260
1,140
0
1,140
2,255
0
2,255
2,195
0
2,195
0
9,090
9,090
0
9,060
9,060
0
376
376
0
661
661
0
3,390
3,390
0
3,600
3,600
120
495
615
50
590
640
300
0
300
290
0
290
18,057
8,330
26,387
17,131
1,080
18,211
6,600
0
6,600
6,600
0
6,600
0
520
520
0
221
221
0
1,850
1,850
0
1,773
1,773
208
998
1,206
171
751
922
1,228
365
1,593
1,223
3
1,226
2024/25
2023/24
31,102
27,002
58,104
29,703
20,507
50,210

4. DIRECTORS AND OTHER RELATED PARTIES
4. DIRECTORS AND OTHER RELATED PARTIES 2025 2024
Number of Directors who were paid expenses 0 0
Total amount paid £0 £0

No other payments were made to directors or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected to them.

5. STAFF COSTS
5. STAFF COSTS
The average number of staff employed.
Wages and salaries
Employer's NIC
Employer's pension contributions		 2025
2024
2
2
£
£
19,800
4,950
0
0
536
122
20,336
5,072

Other staff costs in the accounts related to payments made to consultants.

6. TANGIBLE FIXED ASSETS

6. TANGIBLE FIXED ASSETS
There were no tangible fixed assets.		 2025
2024
£
£
0
0

11

FRONTLINE DEBT ADVICE (UK) (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31st MARCH 2025

7. DEBTORS AND PREPAYMENTS

7. DEBTORS AND PREPAYMENTS
Recoverable gift aid
Prepayments
8. CASH AT BANK AND IN HAND
Current Account
Deposit Accounts
Cash within Network
Note 9		 2025
2024
£
£
948
968
973
814
1,921
1,782
2025
2024
£
£
3,612
4,804
30,268
30,970
43,979
43,427
77,859
79,201

9. BRANCH NETWORK

During 2024/25 all member branches of Frontline Debt Advice (UK) were consolidated as shown below:-

Andover
Chapel-en-le-Frith
Paulsgrove
Petworth (Liaise)
Reading
Swathling
Thornhill		 Funds
Funds
31-Mar-24
31-Mar-25
£
£
£
£
5,012
2,485
2,604
4,893
1,547
1,980
2,346
1,181
7,071
1,890
969
7,992
4,074
1,148
1,869
3,353
12,331
10,409
8,613
14,127
9,793
4,430
7,368
6,855
3,599
5,212
3,233
5,578
Incoming
Resources
Resources
Expended
43,427
27,554
27,002
43,979

Branches who do not operate a bank account and do not have their own funds are excluded from table.

10. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Independent Examiners Fees
Accrued expenses
11. MOVEMENT IN FUNDS
General Funds
Prior year roundings adjustment
Comparatives for movement in funds
General Funds		 Funds
31-Mar-24
Income
£
£
79,050
56,504
8		 2025
2024
£
£
1,140
1,080
1,182
853
2,322
1,933
Funds
Expenditure
31-Mar-25
£
£
58,104
77,450
8
79,058
56,504		 58,104
77,458
Funds
31-Mar-23
Income
£
£
79,434
49,826		 Funds
Expenditure
31-Mar-24
£
£
50,210
79,050

12

INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS Independent examlner's report to the trustees of Frontline Debt Advice (UK) ('the Company'l. I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st March 2025 Responsibilitles and basis of report As the charty's trustees (and also 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 {'the 2006 Act'}. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, I have examined your charity's accounts as required under section 145 of the Charities Act 2011 (Ihe 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission under sedion 145(51{b) of the 2011 Act. Independent examiner's statement I have completed my examination. I confimi no matters have come to my attention in connection with the examination giving me cause lo believe.. 1 Accounting records were not kept in respecl of the Company as required by section 386 of the 2006 Act., or the accoun15 do not accord with those records,. or 2 the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination., or 3 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Praclice for accoLsnting and reporting by charities preparing their accounts in accordance with the Financial Reporting Standard (FRS 102) applicable in the UK and Republic of Ireland. I have no concerns and have come across no other malters 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. Mr David Sanders BA (Hons) FCA BFP Sheen Stickland Chartered Accountants The Engine House 77 Station Road Petersfield Hampshire GU32 3FQ 13