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
fa￿d political inslabilily, conflict and social upheaval. Amidst this turmoil. education has been a crib'cal a￿8 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 tr￿helping
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 p￿pared 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 A￿pted 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
ReStr￿ted 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 p￿Pared 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 be￿een 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 meaSU￿d 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
DIffe￿nCe
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