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2023-08-31-accounts

Front ine nnual report nd accounts 2022-23

Frontline is a social work charity working to ensure that all children in England have a safe and stable home, and that their life chances are not limited by their social or family circumstance. We create social change for these children and their families by developing excellent social work practice, leadership and innovation through our programmes, and by building a movement of leaders in social work and broader society as part of our Fellowship.

Trustees’ annual report and accounts 2022–23 Contents

Contents

Welcome from the chair and chief executive officer, Lord Tony Hall and Mary Jackson 2 Trustees’ report 4 Our purpose 4 Strategic report 6 Key achievements and performance in 2022–23 6 2025 strategy 6 600+ people completing programmes annually 6 Developing excellent social work practice, leadership and innovation 8 Cultivating innovation in children’s social work 10 Supporting employees to achieve goals and ensure Frontline is sustainable 12 Plans for the future 14 Financial review for the year 14 Risks and uncertainties 15 Structure, governance and management 16 Statement of trustees’ responsibilities 17 Reference and administrative details 20 Financial statements 23 Statement of financial activities 24 Balance sheet 25 Statement of cash flows 26 Notes to the financial statements 27 Thank you 36

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Trustees’ annual report and accounts 2022–23 Welcome

Welcome from the chair and chief executive officer

We know that social work has the power to do this and that’s why Frontline was founded 10 years ago, with a vision of a society where no child’s future is limited by their family or social circumstance.

This anniversary year, my first full year as chair of the board, has been one of significant achievements. We welcomed the 3,000th social worker to the Frontline Fellowship. We celebrated young people and social workers at the inaugural Frontline Awards. We launched the Pathways and Step Forward programmes. The rest of the board and I are immensely proud to be supporting Frontline in this brilliant work.

Lord Tony Hall

Frontline is dedicated to helping children who are facing the most difficult of challenges.

And there is no denying it is a challenging time for all young people and their families right now. While still navigating the aftermath of the pandemic, we have been plunged into a cost-of-living crisis. Shockingly, well over four million children in the UK live in poverty. And one million children in the UK live in destitution.

These circumstances would put any family under pressure. For those families who face internal challenges as well – challenges such as disability, illness, problem drug and alcohol use – these external pressures can push them closer to crisis and put children’s lives and futures at risk.

It is a sad fact, that more – much more – needs to be done to make a safer future for vulnerable children, to allow them to reach their full potential no matter how difficult the circumstances in which they live.

I’m delighted to welcome our new trustee and Frontline fellow, Theresa Jacob and I would like to thank Cordie Gwilym for her commitment over the past two years as our previous fellow trustee. Michael Clark also left the board this year, having made a significant contribution to Frontline over the last nine years. I thank him for his valuable support and commitment. I must also take this opportunity to extend my thanks to Sir John Timpson, who stepped down this year as well. We are grateful for everything Sir John contributed during his tenure on the board.

What this year has not been is a year of resting on our laurels. We are doing more than we have ever done to make social workr better for children, but we know there is so much more we could be doing. Because if there’s one thing the challenges of the past year have shown, it’s that great social workers are needed. Frontline is needed. And we all need to do better for the most vulnerable children in society.

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Mary Jackson

As we come to the end of Frontline’s first 10 years, I look back at everything we have achieved with enormous pride and gratitude. The support we have received, the programmes we have launched, the thousands of social workers we have trained and continue to support through our Fellowship and, most importantly, the hundreds of thousands of children these social workers have had an impact on. And yet despite everything we have done in that time, what strikes me most is not what has changed about Frontline, but what has stayed the same.

The same commitment to excellent social work practice, leadership and innovation drives us. It’s that commitment that the Department for Education recognised when they once again awarded us the contract to deliver the Frontline programme. Each year, 500 new people will join the social work profession through the Frontline programme, until at least 2026. Many of them will join teams managed by one of the 800+ social work leaders who Frontline trains annually on the Pathways programme, the successor to Firstline and Headline. When social workers complete our programmes and join our Fellowship – a community 3,000 strong and counting – they can get help navigating their career on the Step Forward programme, access CPD opportunities or learn how to turn impactful ideas into reality on the Innovation programme. The Fellowship will support them throughout their career, making sure they have what they need to improve the lives of children and families.

We still believe in the power of partnerships. Today we are working with 145 out of 151 local authorities across England. Our programmes wouldn’t be possible without their support, collaboration and critical friendship. We are equally indebted to the Department for Education, Lancaster University and our generous financial supporters. Even more important are the partnerships made between our social workers. Working together, they have the power to change society for the better and it remains our job to support them to do so!

And underpinning everything is our unwavering focus on the 700,000 children in Engand each year who rely on a social worker. They are at the centre of our mission. It is for them we work for change. Around 150,000 children have been supported by social workers on our programmes and many thousands more since. They do not deserve the difficult circumstances in which they live, but they do deserve the chance to be the very best they can be. We are committed to making that happen.

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Trustees’ annual report and accounts 2022–23 Trustees’ report

Trustees’ report

Our purpose

Frontline is England’s largest social work charity. Everything we do aims to make life better for children whose family needs the support of a social worker, to help keep them safe from harm and to give them every possible chance to fulfil their potential.

Through our social work training and leadership programmes, we recruit, develop and equip social workers with the skills they need to be the very best they can be. We encourage and support our social workers to find new, innovative ways to improve outcomes for children and families. And we work with sector leader and local authorities to help create an environment that empowers social workers to do their best work.

We show people just how vital and transformational social workers can be. At its best, their work is lifechanging and ensures children get the protection and support they deserve. We’re determined to do everything we can to help them do this work and help change the lives of children and families for the better.

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Trustees’ annual report and accounts 2022–23 Trustees’ report

Strategic report

Key achievements and performance in 2022–23

This report reflects activity and achievements from September 2022 to August 2023.

2025 strategy

We have continued to make excellent progress towards our 2025 strategy and our increased goal of having 5,000 impactful fellows by 2025. The Frontline Fellowship is our community of social workers. Having surpassed 3,000 fellows this year, we are excited by the increased diversity, skills and experience that fellows from our Pathways programme bring to the community.

600+ people completing programmes annually

It was a busy and exciting year for Frontline. Thanks to two new programmes launching, more than 1,000 social workers completed our programmes this year.

Bringing new talent into the profession

Our Frontline programme brings new people into the profession and equips them with the skills they will need to do great social work with families. This year 341 social workers completed the programme, having started in 2021.

We were delighted that the Department for Education has once again awarded us the contract to deliver the Frontline programme. This means we will continue to introduce 500 new people into the profession annually until at least 2026 and equip them with the skills they need to do great social work.

Developing effective social work leaders

The year also saw a hugely successful launch of the Pathways programme, aimed at social work leaders at different levels of their career. So far 823 social workers, ranging from practice supervisors to heads of service, have completed the programme. 98% were satisfied or very satisfied with the programme and 92% feel the programme has improved their ability to lead change.

We also launched the Step Forward programme, fully funded by Garfield Weston Foundation. Step Forward is a leadership development opportunity for social workers who completed the Frontline programme and are in the early stages of their career. The programme is particularly aimed at those facing barriers to progression and those needing additional support. These include individuals from minoritised communities facing systemic barriers to progression and groups underrepresented in social work. Throughout the year the first cohort of 67 social workers gained practical tools to overcome barriers and navigate their next career steps and will complete the programme in February 2024.

Helping social workers innovate

We also supported 20 fellows through our philanthropically-funded Innovation programme. You can find more details about this innovation on Page 10.

In addition, 334 participants who started in 2022 registered as newly qualified social workers and progressed to their assessed and supported year in employment.

We also placed 441 people on the 2023 cohort of the programme, across 59 local authorities, where they have already begun to work with children and families to bring about positive change.

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Trustees’ annual report and accounts 2022–23 Trustees’ report

Developing excellent social work practice and leadership

Using evidence to drive continual improvement Our unwavering commitment to ensuring the best possible outcomes for children with social workers drives us to constantly refresh and improve our programmes.

This year, we incorporated more trauma-informed theories and approaches in our curriculum, learning from the latest research and evidence in this growing area of knowledge.

We have been working with our local authority partners to explore how they can implement similar spaces and create an environment which supports and promotes excellent, relationship-based social work practice. One way we did this was by holding two events on diversity and inclusion, in London and Leeds. Hosting representatives from over 60 local authorities across the country, the events gave attendees the opportunity to hear about other local authorities’ journeys towards building a more inclusive workforce, learn how the Pathways programme is supporting this journey and build new connections with peers across the country.

Supporting our fellows

Our hybrid model of programme delivery is built on the best pedagogical research. It has now become firmly embedded and received excellent feedback from participants across our programmes. This hybrid model combines online, self-directed and in-person teaching. It enables us to act responsively to the needs of the sector and our programme participants. It gives participants flexibility, supports their mental health and wellbeing, and allows for different learning styles, work commitments and personal circumstances, in a way that our previous reliance on face-to-face teaching did not. Thanks to this approach, overall satisfaction across all our programmes was at 97% or above.

Our Frontline programme curriculum was refreshed and approved for the 2023 cohort by our validating academic partner, Lancaster University.

Forging links across the social work sector

Our academic team remained active in the sector, attending national conferences to share their research, delivering bespoke training to local authorities on anti-racism and working with young people from LGBTQIA+ communities. We also widened our pool of external speakers and specialists, including those with lived experience, to co-create and teach on our programmes. This has brought rich knowledge and greater diversity of thought to our teaching, while strengthening our links with the wider social work sector.

Through our Fellowship, we continued to support our social workers to develop their practice, leadership and innovative ideas after they completed our programmes. 94% of our fellows remain in local authority social work or a mission-aligned role.

We launched a new community platform where fellows can connect with each other and access training, support and funding designed to amplify their impact on children and families.

We took our Frontline exChange on tour, making stops in Newcastle, Birmingham and London. The annual event fosters the exchange of knowledge and forges new connections between social workers with the aim of improving outcomes for children and families.

We are also grateful to the many fellows who contributed their expertise to our teaching, films, podcasts, blogs and media, as well as those who shared their views via surveys and events, contributing to our own learning and public affairs work.

We embedded student-led affinity groups from the beginning of each of our programmes and continued to provide staff-facilitated community spaces that offer racially minoritised, LGBTQ+ and neurodiverse participants and those with disabilities the chance to seek support and explore specific issues and barriers that they may be facing in practice.

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Raising the status of social work

In November we brought together our fellows, local authority partners, supporters and friends at the House of Lords to celebrate the difference that our work makes to the lives of children and families. One of our experts by experience Liam told the room:

proportion of men we introduce through the Frontline programme is higher than that of the profession, we know there is so much more to be done to encourage men to consider a career in social work.

Congratulations to our 2023 award winners

“Those with care experience will probably tell you that the trauma doesn’t leave you. But I have faith that it might not always be that way, because of what Frontline is trying to do. I have been lucky enough to have support to ensure I can achieve my potential, and I just hope we can all work together to ensure this for many more children.”

Frontline Award for Young People

The Frontline Award for Practice

At the inaugural Frontline Awards in London in May we celebrated the difference social workers make. Perhaps more importantly, the awards also recognised the amazing achievements and contributions of the young people they support.

The Frontline Award for Leadership

The Frontline Award for Innovation

In summer, we launched a new website, making information about our work clearer, more user friendly and accessible to a wider audience. These changes supported our digital advertising campaigns, which raise the profile of children’s social work and attract more people to the profession. The latest burst of our This is the Work campaign specifically targeted men, who remain very underrepresented in social work. Although the

The Frontline Award for Team of the Year

The Fellowship Award

— Oyeyinka Olaniran

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Trustees’ annual report and accounts 2022–23 Trustees’ report

Cultivating innovation in children’s social work

We believe that social workers are the best people to identify ways to overcome the challenges they face in delivering excellent support and protection for children. We also know they rarely have the time or specific innovation expertise to translate their insight into practical solutions. Through our Innovation programme, we help social workers turn their ideas into reality.

This year, we introduced a two-phase approach to the Innovation programme. It began with a define and explore phase where 20 participants learned innovation essentials and developed initial business models for their ideas. Ten of these innovators were chosen to progress to the design and build boot camp following successful pitches to a Frontline panel. This stage deepened the participants’ learning and supported them to design robust plans for pilot projects for their proposed innovations.

In July, the 10 innovators pitched to a panel of experts for seed funding to turn their promising ideas into pilot projects. Three were successful in securing start-up grants and will pilot their initiatives in the coming year:

T Box: An accessible tool for practitioners to identify and assess indicators of exploitation, providing targeted safety plans and evidenceinformed tools.

Why Care: A holistic recruitment and support partner for local authorities, improving fostering recruitment and support using technology and lived experience.

Create Your Village: A co-produced bespoke support offer for care-experienced parents that aims to break the cycle of intergenerational trauma by providing holistic and timely preventative support, as well as offering crisis interventions to reduce risks.

Fellows were also supported with innovative ideas on a smaller scale, through our build-an-idea workshops. These workshops help social workers who are interested in developing innovative approaches get started on their journey.

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Trustees’ annual report and accounts 2022–23 Trustees’ report

Supporting employees to achieve goals and ensure Frontline is sustainable

Our people

This year, we’ve continued to invest in our people and improve our processes to support all staff to do their best work. We’re pleased that this is continuing to have a positive impact; the 2022 organisational engagement survey showed that our workforce is highly engaged.

We continued to embed our culture of freedom and responsibility throughout all areas of our work, including recruitment, learning and development, to ensure that our values are kept at the forefront of everything that we do.

Diversity and inclusion has continued to be a crucial element of our work, with increased efforts across our priority areas of anti-racism, disability inclusion

and LGBTQ+ education. We have implemented further diversity and inclusion workshops, including active bystander training and action learning sets to improve racial awareness and confidence in responding to racial discrimination.

In early 2022 we became a Disability Confident Level 2 employer and we continued to improve our disability and neurodiversity awareness through management training. We also commissioned an external organisation, Diversity and Ability, to carry out an inclusion maturity review. This highlighted successes in how we support our staff, the awareness and understanding of the diversity and inclusion needs of the workforce, and the foundations we have created to evolve our inclusion work.

Top scoring areas in our organisation engagement survey (out of 5) I clearly understand Frontline’s mission 4.7/5 In my team, people are treated with respect 4.6/5 My manager is committed to diversity and inclusion 4.6/5 I am open to receiving feedback 4.5/5 People in my team trust and support each other 4.5/5 Individuals in my team take full responsibility for their work 4.5/5

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The coming year will see us building on our existing practices to focus on moving towards a more anticipatory approach to diversity and inclusion. By focusing on improving accessibility and removing barriers we will work to create an environment that welcomes and maintains diverse talent and supports our people to thrive in their roles.

Sustainability

We continue to be grateful for the funding from the Department for Education and local authority partners that enables us to deliver our Frontline and Pathways programmes. Having once again secured the contract for the Frontline programme, we will continue to introduce 500 new people into the social work profession annually until at least 2026.

While this funding is critical to the success of the Frontline and Pathways programmes, as a charity we rely on philanthropic support from trusts, foundations, businesses and individuals to support our wider mission. Our philanthropic income is vitally important as it supports our work with the Fellowship, coaching for our social workers, our Innovation programme and our new Step Forward programme, which is funded by the Garfield Weston Foundation.

This year saw the start of our 10-year anniversary, a year in which we continued to diversify our income by offering new ways to support us such as through our inaugural Frontline Awards. Thank you to The Alex Timpson Trust, the Fairer Fostering Partnership, the Rangoonwala Foundation and Tile Hill Recruitment for supporting the event, alongside our own trustees. We also saw more people than ever support us through our fundraising events, including the Royal Parks Half Marathon and our new ‘stride through summer’ walking challenge. We introduced our work around social work innovation to the business sector through an event hosted by BT and continued to maintain strong relationships with our key trust and foundation supporters such as the Portal Trust, the Hadley Trust and AKO Foundation among others. Our new website is helping us to tell our story more effectively and share experiences of the families we have helped to encourage further support.

In the coming months we will continue to celebrate all we have achieved over the last 10 years and introduce our work to more people who want to help us achieve our vision of a world where no child’s life chances are limited by their social or family circumstances.

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Trustees’ annual report and accounts 2022–23 Trustees’ report

Plans for the future

As we look to the future, it is clear we are on track to greatly surpass our goal of having 4,000 impactful fellows by 2025, thanks to the new programmes we have launched. We have therefore reviewed and refreshed our strategy to increase this target to 5,000.

From 2024, the Frontline programme will undergo some significant changes, some required by the new contract and others we suggested. These include the programme extending from two to three years, more accessible entry requirements and an updated approach to the unit model. We have taken the opportunity to design what we think is the best version of the Frontline programme to date and we can’t wait to welcome 500 new participants next year.

As we enter the second year of the Pathways programme, we will build upon its success to date and strive to make it even better. More than 800 social work leaders will develop their leadership skills on the Pathways programme in 2023–24.

We will continue to support, empower and invest in our rapidly growing Fellowship community, who together have enormous potential to change society for the better. We will have over 4,000 fellows by September 2024.

Throughout the year we will constantly seek opportunities to grow and diversify our work and programme offerings. Not only is this crucial for the long-term sustainability of the charity, but it is essential if we are to make the biggest possible difference for children and families.

Financial review for the year

During the year Frontline generated £1.0m of net income in line with our plans. Our income for the year was £26.2m, representing growth of 5% on the previous period, with the principal source of income being the central government contract for our Frontline programme. The growth in income reflects the winning of the contract to run the Pathways programme.

Our £1.5m of income from charitable foundations, individual donors and pro bono supporters has enabled us to continue to increase our impact. We have continued to provide coaching support for year two participants of the Frontline programme and our fellows, as well as supporting our fellows to innovate and use their ideas to overcome challenges they and the sector face.

Frontline was re-awarded the contract for the national fast track to social work programme (Frontline programme) in May 2023, with three further cohorts awarded until at least the end of the 2026 cohort (in 2029).

Frontline had total expenditure of £25.2m in the period. 10% of charitable expenditure was spent on participant recruitment to the Frontline programme and 86% on participant leadership development, of which 34% was spent on participant bursaries funded by the Department for Education. The bursaries are awarded to all participants at a fixed regional amount to support them in year one of the Frontline programme.

Our support costs amounted to £2.8m, including £0.1m of pro bono support, and have been allocated as detailed in note 6 to the accounts. Our expenditure on staff costs was £9.9m. The average FTE of employees increased by 14% over the course of year, as a result of the contract award for the Pathways programme.

At 31 August 2023, the charity had net current assets of £8.2m. In line with our cash management policy, surplus cash is invested in fixed rate deposits generating low risk returns. At 31 August 2023 the charity held total funds of £8.3m, represented by restricted, unrestricted funds and designated funds.

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Restricted funds

Restricted funds are those that are subject to special trusts specified by the donor and can only be used for the specified purpose. The charity retained £87k of restricted funds at the end of the year.

Unrestricted funds

Unrestricted funds are available to use for the purposes of the charity as the trustees see fit. The charity had free reserves of £5.5m at the end of the period. In addition, at 31 August 2023 the charity had designated funds of £2.6m and held £0.1m of funds as tangible fixed assets.

Reserves policy

The charity holds free reserves in order to:

Risks and uncertainties

Frontline’s trustees have overall responsibility for risk management and they recognise that for risks to be identified and managed successfully, there needs to be shared accountability throughout the organisation. The finance, audit and risk committee has been delegated the authority to review the risk management systems and make appropriate recommendations to the board. This year we have reviewed and revised our approach to risk management and have streamlined our approach and increased awareness and training around policies by making them more easily accessible to all. Our risk register is reviewed by the leadership team monthly and by the finance, audit and risk committee on a quarterly basis. The key risks that we identified and were managing and mitigating were: the transition between historical and new government contracts and the associated financial and people changes and strengthening our cyber security and protections.

The necessary level of free reserves is determined by conducting a risk-based assessment of factors likely to reduce income or increase expenditure, working capital requirements and the costs associated with programme wind-down. The trustees have therefore set a free reserves target of £5.5m, to be reviewed every 12 months. The charity’s free reserves at the end of the year were £5.5m which is 100% of the target.

During the period, the trustees have designated an additional £1.1m of currently held reserves to support central government contracts. Income may be reduced should participant attrition be higher than forecast due to the national fast track to social work contract’s payment by results mechanism. This designation of funds has been made to pro-actively mitigate any material risk.

Having considered the level of our free reserves, cash flow forecasts and the level of designated funds to mitigate any reduction in income as a result of a payment by results mechanism, the trustees consider the charity to have sufficient resources to continue for the foreseeable future. The accounts have therefore been prepared on the basis that the charity is a going concern.

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Trustees’ annual report and accounts 2022–23 Trustees’ report

Structure, governance and management

The Frontline Organisation is a registered charity and company limited by guarantee in England and Wales. It is governed by its Memorandum of Association and Articles of Association, last revised in November 2016. The charity’s trustees are also its members and the company directors. This annual report containing the information required by company law in a directors’ report. Any person who is willing to act as a trustee, and who would not be disqualified from acting, may be appointed by a majority decision of the trustees. Absolute Return for Kids (Ark) has the option to nominate up to two candidates for appointment as trustees. One position on the board is reserved for a Frontline fellow. The trustees take into account the skills and composition of the board when making such appointments. New trustees receive a comprehensive handbook that helps them to understand both the organisation and their own responsibilities. They also meet with key management personnel. The trustees are responsible for the governance and strategic direction of The Frontline Organisation and make decisions in accordance with the provisions of the Companies Act 2006 and Charities Act 2011. The board meets at least four times a year. Day-to-day management is delegated by the trustees to the chief executive and some matters are delegated to the board committees in line with their terms of reference. The board committees in operation during the period were:

Safeguarding, policies and complaints committee

This committee meets at least once a year and additionally as necessary. It is responsible for monitoring organisational policies and reviewing key policies that are not reserved for the board or another committee or delegated to the executive. It is responsible for monitoring complaints against Frontline and any instances of whistleblowing. It is responsible for monitoring Frontline’s compliance with its safeguarding policy and with applicable regulations.

Remuneration committee

This committee meets at least once a year and considers the pay and remuneration of the senior leadership team and charity-wide pay increases. Decisions are taken in line with the charity’s pay and promotion policy and role bandings.

Nominations committee

This committee meets once a year or more frequently if required. It evaluates the suitability of all proposed trustee nominations and determines and addresses any key strategic skills shortages of the board. We are proud to have such a skilled and diverse group of trustees, with three women and three coming from Black, Asian and minority ethnic backgrounds at the time of writing this report, on a board of 10.

Finance, audit and risk committee

This committee meets on a quarterly basis and is responsible for reviewing annual and longer-term budgets, monitoring financial performance and reviewing the charity’s financial controls and risk management.

Programme quality committee

This committee meets at least three times a year and additionally as necessary. It is responsible for providing guidance and challenge on programme content and delivery, in order to improve programme quality.

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Statement of trustees’ responsibilities

The trustees, who are also directors of The Frontline Organisation for the purposes of company law, are responsible for preparing the trustees’ report (including the strategic report) and financial statements in accordance with applicable law and regulations.

The law applicable to charities in England and Wales requires the trustees to prepare the annual report and financial statements for each financial period which give a true and fair view of the charity’s financial activities during the period and of its financial position at the end of the period. In preparing financial statements giving a true and fair view, the trustees should follow best practice and:

The trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the charity and which enable them to ascertain the financial position of the charity

and ensure that the financial statements comply with the Companies Act 2006. The trustees are responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are not aware of any relevant audit information that has not been disclosed to the charity’s auditors. The trustees have taken all the steps that ought to have been taken in order to make themselves aware of any relevant audit information and to establish that the charity’s auditors are aware of that information.

The trustees are responsible for the maintenance and integrity of the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The trustees’ report on pages 4–16, including the strategic report, is approved and signed on behalf of the board of trustees by:

A.w.hall (Mar 6, 2024 16:05 GMT)

Tony Hall

Lord Hall of Birkenhead CBE

Trustee and Chair, Frontline

Date: 06-Mar-2024

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Trustees’ annual report and accounts 2022–23 Trustees’ report

Reference and administrative details

Registered name The Frontline Organisation

Working name Frontline

Charity number 1163194

Company number 09605966

Address of principal office and registered address Coram Campus 41 Brunswick Square London WC1N 1AZ

Website www.thefrontline.org.uk

Trustees

Tim Aldridge Michael Clark (resigned 5 October 2022) Andrew Elvin Oliver Gayle Cordula Gwilym (resigned 5 October 2022) Lord Tony Hall Theresa Jacob (appointed 5 October 2022) Faiza Khan (appointed 10 February 2024) Sue Macmillan Jeremy Newman Jacob Rosenzweig Sukriti Sen John Shield (appointed 24 October 2023) Sir John Timpson (resigned 21 June 2023)

Chief Executive Mary Jackson

Bankers

Lloyds Bank 95 George Street Croydon Surrey CR9 2NS

External Auditors Mazars LLP 2nd Floor 6 Sutton Plaza Sutton Court Road Sutton Surrey SM1 4FS

Solicitors

Baker & McKenzie LLP 100 New Bridge Street London EC4V 6JA

Bates Wells Braithwaite LLP 10 Queen Street Place London EC4R 1BE

Herbert Smith Freehills LLP Exchange House Primrose Street London EC2A 2EG

Kirkland & Ellis International LLP 30 St Mary Axe

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Trustees’ annual report and accounts 2022–23 Independent auditor's report

Independent auditor’s report

Opinion

We have audited the financial statements of The Frontline Organisation (the ‘charity’) for the year ended 31 August 2023 which comprise the Statement of financial activities, the Balance sheet, the Statement of cash flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the “Auditor’s responsibilities for the audit of the financial statements” section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively,

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Matters on which we are required to report by exception

In light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors’ report included within the annual report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

— adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

— the financial statements are not in agreement with the accounting records and returns; or

Responsibilities of Trustees

As explained more fully in the trustees’ responsibilities statement, the trustees (who are also the directors of the charitable company for the purposes of company laws) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

Irregularities, including fraud, are instances of noncompliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud.

Based on our understanding of the charity and its industry, we considered that non-compliance with the following laws and regulations might have a material effect on the financial statements: employment regulation, health and safety regulation and anti-money laundering regulation.

To help us identify instances of non-compliance with these laws and regulations, and in identifying and assessing the risks of material misstatement in respect to non-compliance, our procedures included, but were not limited to:

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Trustees’ annual report and accounts 2022–23 Independent auditor's report

We also considered those laws and regulations that have a direct effect on the preparation of the financial statements, such as pension legislation, the Companies Act 2006 and the Charities Statement of Recommended Practice.

In addition, we evaluated the trustees’ and management’s incentives and opportunities for fraudulent manipulation of the financial statements, including the risk of management override of controls, and determined that the principal risks related to posting manual journal entries to manipulate financial performance and income recognition (which we pinpointed to the cut-off assertion), and significant one-off or unusual transactions.

Use of the audit report

This report is made solely to the charity’s members as a body in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s members as a body for our audit work, for this report, or for the opinions we have formed.

Nicola Wakefield (Mar 11, 2024 13:43 GMT)

Our audit procedures in relation to fraud included but were not limited to:

Nicola Wakefield

(Senior Statutory Auditor) for and on behalf of Mazars LLP

Chartered Accountants and Statutory Auditor 6 Sutton Plaza, Sutton Court Road, Sutton, Surrey, SM1 4FS

Date: 11-Mar-2024

There are inherent limitations in the audit procedures described above and the primary responsibility for the prevention and detection of irregularities including fraud rests with management. As with any audit, there remained a risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations or the override of internal controls.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

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Financial tatements Tllv.. 41, 23

Trustees’ annual report and accounts 2022–23 Financial statements

Statement of financial activities for the year ended 31 August 2023

(incorporating an income and expenditure statement)

Note Unrestricted Designated Restricted Total 2023 Total 2022 general funds funds funds £’000 £’000 £’000 £’000 Income from: Donations 2 1,421 - 95 1,516 1,985 Charitable activities 4 24,470 - - 24,470 22,758 Other 188 - - 188 49 Total income 26,079 - 95 26,174 24,792 Expenditure on: Raising funds 5 - - 638 638 445 Charitable activities 5 24,275 685 (380) 24,580 23,374 Total expenditure 24,275 685 258 25,218 23,819 Net income/(expenditure) 1,804 (685) (163) 956 973 Transfer of funds (1,009) 1,009 - - Net movement in funds 795 324 (163) 956 973 Reconciliation of funds: Total funds brought forward 4,751 2,316 250 7,317 6,344 Total funds carried forward 5,546 2,640 87 8,273 7,317

All activities relate to continuing activities. There are no other recognised gains and losses.

The notes on pages 27–35 form part of these financial statements.

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Balance sheet as at 31 August 2023

The Frontline Organisation, Company number 09605966

Note Total 2023 Total 2022 £’000 £’000 Fixed assets: Tangible fixed assets 9 73 94 Total fixed assets 73 94 Current assets: Debtors 10 2,111 2,776 Cash at bank and at hand 9,764 7,416 Total current assets 11,875 10,192 Liabilities: Creditors: Amounts falling due within one year 11 (3,675) (2,969) Net current assets 8,200 7,223 Total assets less current liabilities 8,273 7,317 Total net assets 8,273 7,317 The funds of the charity: Restricted income funds 12 87 250 Unrestricted general funds 12 5,546 6,251 Designated funds 12 2,640 816 Total funds 8,273 7,317

The financial statements were approved by the trustees on and signed on their behalf by: 06-Mar-2024

A.w.hall (Mar 6, 2024 16:05 GMT)

Tony Hall Lord Hall of Birkenhead, CBE Trustee and Chair, Frontline

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Trustees’ annual report and accounts 2022–23 Financial statements

Statement of cash flows for the year ended 31 August 2023

Note Total 2023 Total 2022 £’000 £’000 Net cash provided by operating activities: A 2,248 1,197 Cash flows from investing activities: Dividends, interest and rents from investments 143 19 Proceeds from the sale of property, plant and equipment – – Purchase of property, plant and equipment (43) (64) Net cash provided by/(used in) investing activities 100 (45) Change in cash and cash equivalents in the reporting period 2,348 1,152 Cash and cash equivalents at the beginning of the reporting period 7,416 6,264 Cash and cash equivalents at the end of the reporting period B 9,764 7,416

Notes to the statement of cash flows

A: Reconciliation of net income/(expenditure) to net cash flow from operating activities

Total 2023 Total 2022 £’000 £’000 Net income for the reporting period (as per the statement of financial activities) 956 973 Adjustments for: Depreciation charges 63 76 Dividends, interest and rents from investments (143) (19) Decrease/(Increase) in debtors 665 (659) Increase in creditors 707 826 Net cash provided by operating activities 2,248 1,197 B: Analysis of cash and cash equivalents Total 2023 Total 2022 £’000 £’000 Cash in hand 4,096 3,393 Notice deposits (less than 3 months) 5,668 4,023 Total cash and cash equivalents 9,764 7,416

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Notes to the financial statements for the year ended 31 August 2023

1. Accounting policies

Basis of preparation

The financial statements have been prepared under the historical cost convention and in accordance with the Companies Act 2006 and Charities Act 2011. The Financial Reporting Standard applicable in the UK and Republic of Ireland (‘FRS102’) and the Accounting and Reporting by Charities: Statement of Recommended Practice (‘Charities SORP (FRS 102)’) have been followed in the preparation of these financial statements. The Frontline Organisation meets the definition of a public benefit entity under FRS 102.

The financial statements have been prepared on a going concern basis. The trustees assess whether the use of the going concern basis is appropriate and have identified no material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of 12 months from the date of approval of the financial statements.

Income recognition

All income is recognised in the statement of financial activity as soon as the charity has entitlement to the income, the receipt is probable and the amount is quantifiable.

Donations are recognised on receipt. Grant income is not recognised, and deferred when received in advance, where there are explicit or implied terms that require the funds to be spent in a future period or there are other unfulfilled conditions outside the control of the charity.

For contracted income, entitlement is determined according to the stage of completion of the services in accordance with the rules set out in FRS 102.

Donations in kind

Donations in kind are included at the value to the charity to the extent that this can be quantified and are recognised when received.

Expenditure

Expenditure is recognised on an accruals basis. It has been classified under headings that aggregate all costs relating to that activity and include irrecoverable VAT. Shared costs are apportioned on a basis consistent with the use of resources. Support costs have been allocated to the raising of funds and charitable activities directly where applicable and then on the basis of costs of activities undertaken directly and staff numbers as set out in Note 6. They include the costs of all activities not directly engaged in charitable or fundraising activities.

Pension costs

The charity operates a defined contribution pension scheme for all eligible members of staff. Pension costs charged in the statement of financial activities represent the contributions payable by the charity in the year.

Foreign currencies

Transactions in foreign currencies are translated at rates prevailing at the date of the transaction. Any gains or losses arising on translations are reported as part of the transaction within the statement of financial activities and are not material; they are therefore not disclosed separately.

Leases

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the statement of financial activities on a straight line basis over the lease term.

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Trustees’ annual report and accounts 2022–23 Financial statements

Tangible fixed assets

All assets costing more than £500 and with an expected useful life exceeding one year are capitalised. Depreciation is charged on a straight line basis beginning in the month in which the asset is brought into use at the following annual rates:

— Furniture and fittings 25% p.a. — Computer equipment 33.33% p.a. — Server and firewall 20% p.a. — Leasehold improvements dependent on the term of the relevant lease

Current investments

Surplus cash is held on fixed term deposit. Deposits maturing in more than three months are recognised at transaction price as current investments and treated as a basic financial asset.

Liabilities

Future liabilities are recognised when the charity has a legal or constructive financial obligation that can be reliably estimated and for which there is an expectation that payment will be made.

Fund accounting

Unrestricted funds represent monies which may be applied for any purpose within the charity’s objects.

Designated funds represent monies which the charity’s trustees have designated for use on specific activities or for specific purposes.

Restricted funds are funds received with specific conditions attached and are restricted for use on those activities only.

Volunteers

The charity has benefited from a small number of short term, general administrative volunteers in the head office but as it is not possible to accurately measure the value of their contribution, it has not been recognised in the statement of financial activities.

Tax

The charity is exempt from income and corporation tax on income and gains to the extent that they are applied for its charitable objects.

Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, and other short–term liquid investments with original maturities of three months of less.

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2. Donations and legacies

Unrestricted Restricted Total 2023 Total 2022 £’000 £’000 £’000 £’000 Donations 119 2 121 113 Donations in kind 1,113 - 1,113 864 Government grants - - - 198 Grants from charitable bodies 189 93 282 810 1,421 95 1,516 1,985 3. Donations in kind Unrestricted Restricted Total 2023 Total 2022 £’000 £’000 £’000 £’000 Professional services 977 - 977 743 Software licences 77 - 77 43 Advertising solutions - - - 31 Staff development 59 - 59 47 1,113 - 1,113 864 4. Income from charitable activities Unrestricted Restricted Total 2023 Total 2022 £’000 £’000 £’000 £’000 Central government contracts 24,394 - 24,394 22,270 Local authority fees 76 - 76 488 24,470 - 24,470 22,758

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Trustees’ annual report and accounts 2022–23 Financial statements

5. Expenditure

Activities Bursary Support Total 2023 Total 2022 undertaken directly funding costs £’000 £’000 £’000 £’000 £’000 Raising funds 590 - 48 638 445 590 - 48 638 445 Charitable activities Participant recruitment 2,194 - 330 2,524 2,542 Participant leadership development 11,780 7,135 2,342 21,257 20,144 Fellows programme 697 - 102 799 688 14,671 7,135 2,774 24,580 23,374 Total expenditure 15,261 7,135 2,822 25,218 23,819

Bursary funding represents the payment of bursaries to participants in year one of the Frontline programme. All bursaries are given to individuals and no support costs have been allocated to them.

Expenditure on charitable activities includes £1,113k (2022: £616k) of donations in kind. £414k of donations in kind were received to support Raising Funds in the period (2022: £247k).

6. Support and governance costs

Basis of allocation Total 2023 Total 2022 £’000 £’000 Support costs Financial management Activities undertaken directly 395 420 Human resources Employee headcount 682 539 Information systems and technology Permanent staff FTE 432 439 Premises and overheads Permanent staff FTE 448 454 Operations and management Activities undertaken directly 335 309 Professional fees, governance & compliance Activities undertaken directly 161 252 External relations Activities undertaken directly 369 500 2,822 2,913 Governance costs External auditors' remuneration – audit services 16 15 Management liability insurance 4 4 Total 20 19

Support costs include £78k (2022: £107k) of donations in kind.

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7. Net income

Total 2023 Total 2022 £’000 £’000 This is stated after charging: Auditors' remuneration – audit 16 15 Depreciation 63 76 Operating leases 292 314 8. Staff costs A. Staff costs Total 2023 Total 2022 £’000 £’000 Wages and salaries 8,049 6,859 Pension 623 529 Social security 807 694 Termination payments 26 33 Agency & seconded staff 425 307 9,930 8,422

The total amount of termination payments for the period was £51,720 (2022: £33,329). There are no outstanding payments at the balance sheet date.

B. Average headcount

The average monthly number of employees during the period, including agency staff and secondees, was:

2023 2022 Headcount FTE Headcount FTE Average headcount – full time 156 156 136 136 Average headcount – part time 71 20 58 18 227 176 194 154

C. Higher paid employees

Number of employees whose emoluments for the period fall:

2023 2022 Between £60,000 and £69,999 13 5 Between £70,000 and £79,999 5 2 Between £80,000 and £89,999 1 2 Between £90,000 and £99,999 1 1 Between £100,000 and £109,999 1 1 Between £110,000 and £119,999 1 0

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Trustees’ annual report and accounts 2022–23 Financial statements

Total pension contributions made by Frontline into a defined contribution scheme for the higher paid employees during the period were £138,505 (2022: £72,222).

D. Key management personnel

The key management personnel of the charity consist of the trustees and senior leadership team. The total emoluments paid to the senior leadership team in the period were £558,663 (2022: £537,832).

None of the trustees have been paid any remuneration or received any other benefits from the charity during the period ended 31 August 2023. No trustee expenses were met by the charity during the period (2022: one trustee, £508).

9. Tangible fixed assets

Fixtures, fittings Leasehold Total and equipment £’000 £’000 £’000 Cost At 1 September 2022 322 85 407 Additions 43 - 43 Disposals (92) - (92) At 31 August 2023 273 85 358 Depreciation At 1 September 2022 252 61 313 Disposals (91) - (91) Depreciation 46 17 63 At 31 August 2023 207 78 285 Net book value at 1 September 2022 70 24 94 Net book value at 31 August 2023 66 7 73

10. Debtors

2023 2022 £’000 £’000 Trade debtors 1,707 2,048 Accrued income 201 446 Prepayments 194 272 Other debtors 9 10 2,111 2,776

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11. Creditors

A. Creditors

2023 2022 £’000 £’000 Amounts falling due within one year Trade Creditors 234 362 Deferred Income 1,267 1,181 Accruals 1,600 1,151 Taxation and social security 337 275 Other creditors 237 - 3,675 2,969 B. Deferred income 2023 2022 £’000 £’000 At 1 September 2022 1,181 858 Deferred in the year 1,267 1,181 Released to income in the SOFA (1,181) (858) At 31 August 2023 1,267 1,181

Deferred income has arisen from a combination of

— advance receipt of funds for the 2023 cohort bursary payments relating to September 2023; and — advance receipt of funds relating to the Pathways programme contract.

12. Movement in funds

Balance at Income Expenditure Transfer Balance at 1 September 31 August 2022 2023 £’000 £’000 £’000 £’000 £’000 Restricted funds Transformation activities 250 95 (258) - 87 250 95 (258) - 87 Unrestricted funds Unrestricted general funds 4,751 26,079 (24,275) (1,009) 5,546 Designated funds – Cohort 2024 1,500 - - 1,100 2,600 Designated funds – transformation 670 - (670) - - Designated funds – improvement projects 146 - (15) (91) 40 Total funds 7,317 26,174 (25,218) - 8,273

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Trustees’ annual report and accounts 2022–23 Financial statements

Transformation activities

Brought forward funds include support from the Garfield Weston Foundation to design and deliver the Step Forward programme to accelerate the development of our fellows into leadership positions, creating the urgent change required in the social work system.

Designated funds – Improvement projects

Funds have been designated for investment in one–off projects designed to improve the long–term quality and effectiveness of Frontline and its programmes. Examples of such projects are development of Frontline’s management information systems and development of Frontline’s approach to pedagogy. £91k of unspent funds have been transferred into unrestricted general funds in the period.

Designated funds – 2024 cohort onwards

During the period, the trustees have designated a further £1.1m of currently held reserves to support the 2024 national fast track to social work programme (Frontline programme). In the event that participant recruitment is lower or attrition is higher than forecast due to the contract’s payment by results mechanism, this designation of funds has been made to pro-actively mitigate any material risk.

13. Analysis of net assets between funds

Unrestricted Designated Restricted Total 2023 Total 2022 general funds funds funds £’000 £’000 £’000 £’000 £’000 Fixed assets 73 - - 73 94 Net current assets 5,473 2,640 87 8,200 7,223 Total 5,546 2,640 87 8,273 7,317

14. Operating leases

At 31 August 2023, Frontline has commitments under non–cancellable operating leases as follows:

2023 2022 £’000 £’000 Leases which expire Within one year 219 215 219 215

15. Related party transactions

During the period, Frontline received £958k (2022: £679k) of pro bono consultancy support from The Boston Consulting Group. One of Frontline’s trustees is a senior partner and managing director of The Boston Consulting Group.

During the period, three trustees (2022: three) were employed by local authorities with which Frontline partnered for the purpose of delivering either the Frontline programme or Pathways programme. All related transactions with these local authorities were carried out at arm’s length.

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16. Charity information

The Frontline Organisation is a registered charity and a company limited by guarantee (England & Wales) with registered office 41 Brunswick Square, London, WC1N 1AZ.

17. Comparative statement of financial activities for the period ended 31 August 2022

Note Unrestricted Designated Restricted Total 2022 Total 2021 general funds funds funds £’000 £’000 £’000 £’000 Income from: Donations 2 999 - 986 1,985 1,222 Charitable activities 4 22,758 - - 22,758 22,283 Other 49 - - 49 6 Total income 23,806 - 986 24,792 23,511 Expenditure on: Raising funds 5 - - 445 445 228 Charitable activities 5 21,753 1,330 291 23,374 21,860 Total expenditure 21,753 1,330 736 23,819 22,088 Net income/(expenditure) 2,053 (1,330) 250 973 1,423 Transfer of funds (1,500) 1,500 - - - Net movement in funds 2,053 (1,330) 250 973 1,423 Reconciliation of funds: Total funds brought forward 4,198 2,146 - 6,344 4,921 Total funds carried forward 6,251 816 250 7,317 6,344

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Trustees’ annual report and accounts 2022–2023 Thank you

Thank you

Our work is made possible with the support of the Department for Education and our incredible community of philanthropic funders who donate funds, time and expertise to Frontline to support our mission of creating social change for children who do not have a safe or stable home.

We would like to thank the following organisations and their staff, for their support and friendship this year, as well as the growing and essential collection of individual donors who support our work.

AKO Foundation Alex Timpson Trust Andrew & Belinda Scott Charitable Trust Arnold Clark Community Fund BCG BT David Lister Charitable Trust Duncan Ford Fairer Fostering Partnership Garfield Weston Foundation Gerson Lehrman Group (GLG) Hadley Trust Inner London Magistrates' Court Poor Box M&G plc Community Fund Marriott Hotel Marble Arch Portal Trust Rangoonwala Foundation Scrap Car Comparison Tile Hill Recruitment Toyota Community Fund

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If you have any questions about our work, please get in touch: thefrontline.org.uk/contact-us

Charity number: 1163194 Company number: 09605966

Coram Campus 41 Brunswick Square London WC1N 1AZ