Charlty numbei: 1180384 FRONTLINE CHILDREN UNAUDITED TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
FRofrifLINE CHILDREN CONTENTS Page Reference and administratlve delalls of the charlty, its trustees and advise Trustees. report Indgpgndent examinerfs report Statement of financial activities Balance sh8et Notes to the flnanclal statements 9-16
FRONTLINE CHILDREN REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2023 Trustees James Gray, Chairman James Bingham, Chief Executive Officer Charity registered number 1180384 PTincipal office 4 Barley Road. Andover, Hampshire, SP116GB Accountants Clifford Fry & Co LLP, Sl Mary's House, Netherhampton, Salisbury, Wiltshire, SP2 8PU Page 1
FRONTLINE CHILDREN TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 The Trustees present their annual report tojether with the financial statements of the charity for the 1 January 2023 10 31 December2023. Objectlves and Actlvltles a. Pollcles and oblectlves Fronlline Children is for the public benefit, the relief and assistance of children throughout the world, who are in need by reason of ill-heaKh, disability, financial hardship or other disadvantage,. in particular bul not exclusively by.. al improving community facilities such as schools and basic seNices, bl providing basic items such as clothing and educatlonal materials, cl assisting in the provision of education, training, healthcare projects and all the necessary support designed lo enable individuals to generate a sustainable in¢ome and be self-sufficienl. Achlevements and perforniance a. Revlew of actlvltles As E la New School Bulld Pro ect-D Iboull We are pleased lo share the remarkable progress of our As Eyla School Build Project in Djibouti. Since Ils inauguration on 14 May 2021, our flagship project has successfully been handed over lo the Djibouti Department of Education. While day-lo-day operations and financial man8gemenl now fall under the purview of the Djibouti Government's Department of Education. our commitment remains ste8dfast. Project CompletDn The school construction was completed on s¢hedule and we are proud to have contributed to enhancing educational infrastructure in Djibouti. Collaboration with Djibouti Department of Education We maintain close communication with the school management, ensuring our ongoing support and alwnment with their goals. Volunteer Engagement - In October 2023, a dedicated team of volunteers visited the school as part of a fundraising trip. During the visit they provided new laptops and additional stationery, directly benefiting the students and teachers. Future Plans - Our mission continues. This year we plan to return to As Eyla School, offering further assistan and actively fundraising to construct an additional classroom. Page 2
FRONTLINE CHILDREN TRUSTEES. REPORT (contlnuedl FOR THE YEAR ENDED 31 DECEMBER 2023 Education Su rt in Af hanlstan - Em werin Girls The situation in Afghanistan has been fraught wth challenges, particularly in recent year5. The country has fad political inslabilily, conflict and social upheaval. Amidst this turmoil. education has been a crib'cal a8 of concern, especially for the girls. Providing assistance in Afghanistan is no simpk task. The Volati security situation demands constsnl review and adaptation of slralegies. Organisations and individuals committed to making a difference have had lo navigate these complexities. Against all odds, there have been remarkable efforts to support education, particularly for girls. One such initiative involved a clandestine "secret girls, school in Kabul, a place where young girls could learn, away from the prying eyes of those who sought to suppress their aspirations. Frontline Children played a pivotal role in the estsblishmenl of the school library. Initially, providing funding for the conslru¢lion of the library. Later, recognising the importance of digitsl resources, we supplied laptops for the girls. These devices became portals to online educab'onal resources - an opportunity for the girls to access infomiabon, connect with the global community, and engage in digital leaming. Frontline Childrens. Im ct in Ukraine During March, James Bingham, from Frontline Children, joumeyed to Ukraine to assess the situation on the ground. His visit included schools, orphanages, and meetings with partner organisations. Throughout the reporting period, Frontline Children disbursed several grants with specific objectives.. School Renovations.. We prioritised the furbIShMent of schools and classrooms. These spaces play a Cwcial role in providing education and stability for ehildren affected by conflict. Technology Access.. Recognising the challenges faced by children living close lo the frontlines, we provided essential hardware such as mobile deviees and laptops. These tools enable remote learning, ensuring that education remains accessible even in difficult circumstances. Return to School Packs-. Hundreds of disadvantsged children received support through our return lo school" packs. These kits contained essential supplie&-items they might not olheMse have access trhelping them reintegrate into educational settings. Frontline Children remains commrtted to making a positive impact in Ukraine, supporting education and well- being for vulnerable children. We believe that every child deserves a chance lo learn and IhrTrie, regardless of their circumstances Financial revSew a. Golng concern The Iruslees are confident that the charity will continue as a going concem for the foreseeable furture. For this reason they continue to adopt the going concem basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounb'ng Policies. b. Financial risk management oblectlve$ and policies Frontline Children's fundraising is broad based and we continue to grow and become known to deliver with minimal overheads. Page 3
FRONTLINE CHILDREN TRUSTEES, REPORT {¢ontinuedl FOR THE YEAR ENDED 31 DECEMBER 2023 Structure, governance and management . Method of appointment or election of Trustees The management of the charity is the responsibility of the Trustees who are elected and co-opted under the temis of the Trust deed. This report was approved by the Trustees, on and Signed on their behalf by.. James Bingham James Gray Page 4
FRONTLINE CHILDREN INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 Independent examiner's report to the Trustees of Frontline Children Ithe'charity. I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 December 2023 This report is made solely to the charity's Trustees, as a body, in accordance with Part 4 of the Charities {Accounts and Reports) Regulations 2008. My work has been undertaken so that I might stale to the charitls Trustees those matters l am required lo slate lo them in an Independent examiner's report and for no other purpose. To the fullest extent permilled by law, I do not accepl or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report. Responslblllties and basis of report As the Trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20111'lhe 2011 Act'l. I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under se¢lion 145{5llbl of the 2011 Act. Page 5
FRONTLINE CHILDREN INDEPENDENT EXAMINER'S REPORT {continue(l) FOR THE YEAR ENDED 31 DECEMBER 2023 Independent examiner's statement Your attention is drawn to the fact that the charity has ppared the accounts in accordance with Ac¢ounting and Reporting by Charities.. Ststement of Recommended Practice applicable lo charities preparing their accounts accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 in preference lo the Accounting and Reporting by Charities.. Slalement of Recommended Practice issued on 1 April 2005 which is referred to in the exlanl regulations bul has been wilhdiawn. l understand that this has been done in order for the accounts lo provide a true and fair view in accordance with the Generally Apted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. I have specifically audited the fvnding received trom the FCDO which is Teported as reslricled funds. I have completed my examination. I can confirm that no matters have come lo my attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act., or the accounts do not accord with those records., or the accounts do not comply with the appluble requirements concerning the form and content of accounts sel out in the Charities (Accounts and Reportsl Regulations 2008 other than any requirement that the accounts give a 'true and fair, view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in conneelion with the examination lo which allenlion should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed.. Dated". zclci174 Erica Parker FCCA Clifft)rd Fry & Co LLP, St Mary's House, Nelherhamplon, Salisbury, Wiltshire, SP2 8PU. Page 6
FRONTLINE CHILDREN STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023 Unrestricted Restricted fund$ funds 2023 2023 Total funds 2023 Total funds 2022 Noto Income from: Donations and legacies 12,083 13.202 25.285 32,378 Total incorne 12,083 13,202 25,285 32,378 Expenditure on: Charitable activities 19.682 1.000 20,682 22,706 Total expenditure 19,682 1,000 20,682 22,706 Net income l (expenditure) before othor recognised gains and lo$$es Net movement In funds {7.5991 17,5991 12.202 12.202 4,603 4,603 9.672 9,672 Reconciliation of lunds: Total funds brought forward 4,966 10.152 15.118 5,448 Total funds carried forward 12,6331 22,354 19,721 15,118 The notes on pages 9 to 16 fom part of these financial statements. Page 7
FRONTLINE CHILDREN BALANCE SHEET AS AT 31 DECEMBER 2023 2023 2022 Note Current as$ets Cash at bank and in hand 21,203 16,600 Creditors.. amounts falling due within one year {1,482} 11,4821 Net current assets 19,721 15,118 Net assets 19,721 15,118 Charity Funds ReStrted funds Unrestricted funds 22.354 (2,6331 10,152 4,966 Total funds 19,721 15,118 The financial stslements were approved by the Trustees on and signed on their behalf, by.. James Gray, Chairrnan James Bingham, Chief Executive Officer The notes on pages 9 to 16 form part of these financial statements. Page 8
FRONTLINE CHILDREN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Accounting policles 1.1 Basis of preparatlon of financial statementg The financial statements have been prepared to give a 'lrue and fair, view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'lrue and fai¢ view This departure has invofved following the Charities SORP IFRS 1021 published on 16 July 2014 rather than the Accounting and Reporting by Charities.. Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. The financial statements have been prepared under the historical cost convention with items recognised at cost or transaclDn value unless otherwise staled in the relevant notes to these accounts The financial statements have been pPared in accordance with the Statement of Recommended Pracli¢e' Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard appli¢able in the UK and Republic of Ireland {FRS 1021 issued on 16 July 2014 and Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 and Charities Act 2011. Frontline Children conslitules a public benefit entity as defined by FRS 102. 1.2 Income All income is recognised once the ¢harity has entillemenl to the income. il is probable that the income will be received and the amount of income receivable can be measured reliably_ 1.3 Expenditure Expenditure is recognised once the is a legal or constructive obligation to transfer economic benefit lo a third party, il is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated direthy to that activity. Shared costs which contribute to more than one ach'vity and support costs which are not attributable lo a single activity are apportioned beeen those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of lime spent, and depreciation charges allocated on the porb'on of the asset's use. Support costs are those costs incurred directly in support of exp8ndilure on the objects of the charity and include project management carried out al Headquarters. Governance costs are those incurred in connection with administrab'on of the tharity and compliance with constilutronal and stalulory requirements. Charitable activities and Govemance costs are Costs incurred on the charity's operations, including SUPPOrt costs and costs relating to the govemance of the charity apportioned lo charitable 8Ctivilies. 1.4 Interest recelvable Interest on funds hekl on deposit is included when receivable and the amount can be measured reliably by the charity., this is normally upon notification of the interest paid or payable by the Bank. Page 9
FRONTLINE CHILDREN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Accountlng policies Icontinugd) 1.5 Cash at Bank and in hand Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 1.6 Liabilities and provisions Liabilits-es are recognised when there is an obligation al the Balan sheet date as a result of a past event, rt Is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount rt has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material. the provision is based on the present value of those amounts, discounted at the pre-tax discount rale that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges. 1.7 Financial instruments The charity only has finan¢ial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently meaSUd al their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method 1.8 Fund accountlng General funds are unrestricted funds which are available for use at the discretion of the TTUStees in furtheranee of the general objectives of the charity and which have not been designated for other purposes. Restricted funds are funds which are lo be used in accordance with specific restricb'ons imposed by donors or which have been rais by the charity for particular purposes. The costs of raising 2nd administering such funds are charged against the specific fund. The aim and use of each restncted fund is set out in the notes to the financial statements. Income from donations Unrestrlcted Restrfcted funds funds 2023 2023 Total funds 2023 Total funds 2022 Donations 12,083 13,202 2S,285 32,378 Total 2022 4,467 27,911 32,378 Page 10
FRONTLINE CHILDREN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Dlrect costs Nèw $¢hool build Total 2023 Total 2022 Ukraine Afghanlstan Donations Other activities 1,000 15,420 1,175 17,595 17,759 405 1.000 15,420 1.175 17,595 18,164 Total 2022 8,637 9,527 18,164 Support Costs New school bulld Total 2023 Total 2022 Compuler costs Geneol 80 12 80 12 80 978 92 92 1,058 Totsl 2022 1,058 1,058 Page11
FRONTLINE CHILDREN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Govemance costs Unrestrlcted fundg 2023 Restricted funds 2023 Total funds 2023 Total funds 2022 Accountancy Insuran 1,482 1,513 1,482 1,513 1,482 2,002 2,995 2,995 3,484 Net Incomellexpendltur•} During the year, no Trustees received any remuneration12022 - £NILI. During the year, no Trustees received any benefits in kind12022 - £NIL). Auditors. remuneration The Independent Examiner's remuneration amounts to an Independent Examination fee of £1,482. Page 12
FRONTLINE CHILDREN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Creditors: Amounts falling due withln one year 2023 2022 A¢cruals and deferred income 1,482 1,482 Statement of funds ststement of fund8 - current year Balance at 31 December 2023 Balance at 1 January 2023 Income Expenditure UnrestrScted fundg General Funds - all funds Other General funds 4.966 12,083 {5,1411 {14,5411 11,908 114,541) 4.966 12,083 {19,6821 12.6331 Restricted funds Reslricled Funds Other Reslricled funds 10,152 13.202 11S,541} 14,541 7.813 14.541 10,152 13,202 (1,0001 22,354 Total of funds 15,118 25,285 {20,6821 19,721 Statement offunds- prioryear Balan at 31 December 2022 Balance al 1 January 2022 Income Expenditure General Funds - all fvnds 5,446 4,467 14,947} 4,966 Restricted funds Restn'cted Funds 27,911 117,7591 10,1S2 Total of funds 5.446 32,378 122.7061 15,118 Page 13
FRONTLINE CHILDREN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Statement of funds {continuedl Summary of funds - currgnt year Balance at 31 December 2023 Balanco at 1 January 2023 Income Expenditure General funds Restricted funds 4,966 10.152 12.083 13.202 {19,6821 11,0001 (2,6331 22,354 15,118 25,285 120,6821 19.721 Summary of funds - prior year Balance al 31 December 2022 Balance at 1 January 2022 Income Expenditure General funds Restricted funds 5,446 4,467 27,911 14,9471 117,7591 4,966 10,1S2 5,446 32,378 122.7061 15,118 10. Analysis of net assets botween funds Analysis of net assets between funds - current year Llnrgstricted Restrieted funds funds 2023 2023 Total funds 2023 Current assets Creditors due within one year DIffenCe 13.390 11.482) 114.541} 7.813 21,203 11,4821 14,541 12.633} 22.354 19,721 Page 14
FRONTLINE CHILDREN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 10. Analysis of net assets between funds {contlnuedl Anatysis of net a$$ets between funds - prior year Unreslricled funds 2022 Restricted funds 2022 Total funds 2022 Current assets Creditors due within one year 6,448 {1.482} 10,152 16,600 11,4821 4,966 10,152 15,118 11. Reconclllation of net movement In funds to net cash flow from operating activities 2023 2022 Net income for the year las per Statement of Financial Aclivitiesl Net cash provlded by operating activities 4,603 9,672 4.603 9,672 Page 15
FRONTUNE CHILDREN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEM8ER 2023 12. Analysis of cash and cash equivalents 2023 2022 Cash in hand 21.203 16,599 Total 21,203 16,599 Page 16