Docusign Envelope ID: E29E6EEA-D18A-4602-B8F0-2399D7467305 **Charity number: 1180384** ## **FRONTLINE CHILDREN** ## **UNAUDITED** **TRUSTEES' REPORT AND FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31 DECEMBER 2024** Docusign Envelope ID: E29E6EEA-D18A-4602-B8F0-2399D7467305 ## **FRONTLINE CHILDREN** ## **CONTENTS** ||Page| |---|---| |**Reference and administrative details of the charity, its trustees and advisers**|1| |**Trustees' report**|2 - 4| |**Independent examiner's report**|5 - 6| |**Statement of financial activities**|7| |**Balance sheet**|8| |**Notes to the financial statements**|9 - 15| Docusign Envelope ID: E29E6EEA-D18A-4602-B8F0-2399D7467305 ## **FRONTLINE CHILDREN** ## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2024** ## **Trustees** James Gray, Chairman James Bingham, Chief Executive Officer ## **Charity registered number** 1180384 ## **Principal office** 5a Pipers Avenue, Harpenden, Hertfordshire, AL5 1HB ## **Accountants** Clifford Fry & Co LLP, St Mary's House, Netherhampton, Salisbury, Wiltshire, SP2 8PU Page 1 Docusign Envelope ID: E29E6EEA-D18A-4602-B8F0-2399D7467305 **FRONTLINE CHILDREN** ## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024** The Trustees present their annual report together with the financial statements of the charity for the 1 January 2024 to 31 December 2024. ## **Objectives and Activities** ## **a. Policies and objectives** ## **Our Commitment** Frontline Children is committed to protecting and empowering vulnerable children worldwide. We deliver practical support through education, healthcare, and community development in regions affected by conflict and hardship. Our work is rooted in compassion, collaboration, and long-term impact where it's needed most. ## **Mission Statement** Frontline Children exists to serve the public benefit by supporting children worldwide who face disadvantage due to ill-health, disability, financial hardship, or conflict. Our mission is delivered through: - Improving community infrastructure such as schools and essential services - Providing vital items including clothing, stationery, and educational materials - - Supporting education, healthcare, training, and sustainable development initiatives ## **Achievements and performance** ## **a. Review of activities** ## **As Eyla School Projects – Djibouti** Since its inauguration in May 2021, the Garderie Sultan Houmed Loita School in As Eyla has become a cornerstone of early childhood education in Djibouti’s Dikhil region. Built with support from Frontline Children and now operated by the Djibouti Department of Education, the school continues to thrive. Recent Developments: - Infrastructure Improvements (Early 2024) Funding was approved for the construction of a protective awning at the daycare facility, shielding children from extreme desert heat and improving safety during outdoor care. A solar battery replacement was also provided to ensure reliable energy access. - Volunteer Engagement (November 2024) A dedicated team of volunteers visited the school as part of a fundraising initiative. Their presence helped deepen relationships with local educators and students, while inspiring renewed support for ongoing educational programs. ## • Expansion Plans (May 2025) Additional support was committed to build a new library and early development centre at the school. Co-funded by the Sovereign Carbon Agency, this expansion will bring books and learning resources to one of Djibouti’s most remote desert communities. Page 2 Docusign Envelope ID: E29E6EEA-D18A-4602-B8F0-2399D7467305 **FRONTLINE CHILDREN** ## **TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2024** ## **Education Support in Afghanistan – Empowering Girls** In October 2023, Frontline Children supported a secret school for girls in Kabul, Afghanistan. The initiative enabled the purchase of 20 refurbished laptops and access to educational software—offering school-aged girls a rare and vital opportunity to learn in a context where formal education remains severely restricted. ## **Frontline Support in Ukraine** In October 2024, Frontline Children provided support to children living in frontline areas of Ukraine. Approximately 285 stationery kits were distributed to sustain online learning amid ongoing conflict, helping displaced students continue their education despite infrastructure challenges. ## **Symbolic Solidarity** Earlier in the year, adventurer Jordan Wylie and Frontline Children CEO James Bingham climbed Mount Hoverla—Ukraine’s highest peak. At the summit, they planted both the Ukrainian and UK flags in a gesture of unity and support. During the same visit, James also met with children and educators at several schools supported by Frontline Children, reinforcing the charity’s long-term commitment to hands-on engagement in conflict-affected regions. ## **Community Engagement in Syria** In July 2024, children in northeastern Syria benefited from a sports-based initiative that delivered: - 36 sports kits, including trainers, clothing, and footballs - Volunteer-led coaching sessions, offering structured play and mentorship - A safe, inclusive environment for children affected by conflict to engage in teamwork and physical activity This initiative complemented earlier efforts such as the Warm Project, which distributed winter clothing baskets in Raqqa to help children survive extreme cold conditions. ## **Final Summary** Frontline Children remains deeply committed to supporting vulnerable children in some of the world’s most challenging environments. Through education, healthcare, and community development, we strive to create safe spaces where children can learn, grow, and thrive. Our work is driven by compassion, collaboration, and a belief in every child’s right to opportunity—regardless of circumstance. ## **Financial review** ## **a. Going concern** The trustees are confident that the charity will continue as a going concern for the foreseeable furture. For this reason they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies. ## **b. Financial risk management objectives and policies** Frontline Children's fundraising is broad based and we continue to grow and become known to deliver with minimal overheads. Page 3 Docusign Envelope ID: E29E6EEA-D18A-4602-B8F0-2399D7467305 **FRONTLINE CHILDREN** **TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2024** ## **Structure, governance and management** ## **a. 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 terms of the Trust deed. This report was approved by the Trustees, on and signed on their behalf by: **----- Start of picture text -----**
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................................................ ................................................ **James Bingham James Gray** Page 4 Docusign Envelope ID: E29E6EEA-D18A-4602-B8F0-2399D7467305 **FRONTLINE CHILDREN** ## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2024** ## **Independent examiner's report to the Trustees of Frontline Children (the 'charity')** I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 December 2024. 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 state to the charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report. ## **Responsibilities 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 2011 ('the 2011 Act'). 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 section 145(5)(b) of the 2011 Act. Page 5 Docusign Envelope ID: E29E6EEA-D18A-4602-B8F0-2399D7467305 **FRONTLINE CHILDREN** ## **INDEPENDENT EXAMINER'S REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2024** ## **Independent examiner's statement** Your attention is drawn to the fact that the charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn. I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. I have specifically audited the funding received from the FCDO which is reported as restricted funds. I have completed my examination. I can confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) 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 connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed: Dated: 10/28/2025 Erica Parker FCCA Clifford Fry & Co LLP, St Mary's House, Netherhampton, Salisbury, Wiltshire, SP2 8PU. Page 6 Docusign Envelope ID: E29E6EEA-D18A-4602-B8F0-2399D7467305 ## **FRONTLINE CHILDREN** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024** |**Unrestricted**
**funds**
**Note**
**2024**
**£**
**Income from:**
Donations and legacies
2
**106**
**Total income**
**106**
**Expenditure on:**
Charitable activities
5
**15,137**
**Total expenditure**
**15,137**
**Net income / (expenditure) before other**
**recognised gains and losses**
**(15,031)**
**Net movement in funds**
**(15,031)**
**Reconciliation of funds:**
Total funds brought forward
**(2,633)**
**Total funds carried forward**
**(17,664)**|**Restricted**
**funds**
**2024**
**£**
**29,821**
**29,821**
**32,043**
**32,043**
**(2,222)**
**(2,222)**
**27,067**
**24,845**|**Total**
**funds**
**2024**
**£**
**29,927**
**29,927**
**47,180**
**47,180**
**(17,253)**
**(17,253)**
**24,434**
**7,181**|Total
funds
2023
£
60,696| |---|---|---|---| ||||60,696| ||||51,380| ||||51,380| ||||9,316
9,316
15,118| ||||24,434| The notes on pages 9 to 15 form part of these financial statements. Page 7 Docusign Envelope ID: E29E6EEA-D18A-4602-B8F0-2399D7467305 ## **FRONTLINE CHILDREN** ## **BALANCE SHEET AS AT 31 DECEMBER 2024** |**Note**
**Current assets**
Cash at bank and in hand
**Creditors:**amounts falling due within one
year
7
**Net current assets**
**Net assets**
**Charity Funds**
Restricted funds
8
Unrestricted funds
8
**Total funds**|**£**
**8,735**
**(1,554)**|**2024**
**£**
**7,181**
**7,181**
**24,845**
**(17,664)**
**7,181**|£
25,916
(1,482)|2023
£
24,434
24,434
27,067
(2,633)
24,434| |---|---|---|---|---| The financial statements were approved by the Trustees on and signed on their behalf, by: ................................................ ................................................ James Gray, Chairman James Bingham, Chief Executive Officer The notes on pages 9 to 15 form part of these financial statements. Page 8 Docusign Envelope ID: E29E6EEA-D18A-4602-B8F0-2399D7467305 **FRONTLINE CHILDREN** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024** ## **1. Accounting policies** ## **1.1 Basis of preparation of financial statements** The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) 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 transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and Charities Act 2011. Frontline Children constitutes a public benefit entity as defined by FRS 102. ## **1.2 Income** All income is recognised once the charity has entitlement to the income, it 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 there is a legal or constructive obligation to transfer economic benefit to a third party, it 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 directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements. Charitable activities and Governance costs are costs incurred on the charity's operations, including support costs and costs relating to the governance of the charity apportioned to charitable activities. ## **1.4 Interest receivable** Interest on funds held 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 Docusign Envelope ID: E29E6EEA-D18A-4602-B8F0-2399D7467305 **FRONTLINE CHILDREN** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024** ## **1. Accounting policies (continued)** ## **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** Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it 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 it 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 rate 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 financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. ## **1.8 Fund accounting** General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. ## **2. Income from donations** |**Unrestricted**
**funds**
**2024**
**£**
Donations
**106**
Total 2023
12,083|**Restricted**
**funds**
**2024**
**£**
**29,821**
48,613|**Total**
**funds**
**2024**
**£**
**29,927**
60,696|Total
funds
2023
£
60,696| |---|---|---|---| ||||| Page 10 Docusign Envelope ID: E29E6EEA-D18A-4602-B8F0-2399D7467305 ## **FRONTLINE CHILDREN** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024** ## **3. Direct costs** |**Direct costs**||||| |---|---|---|---|---| |Donations
Subtotal
Other direct costs
Total 2023|**Djibouti**
**£**
**32,043**
**32,043**
**-**
**32,043**
30,698|**Ukraine**
**£**
**9,109**
**9,109**
**-**
**9,109**
17,595|**Total**
**2024**
**£**
**41,152**
**41,152**
**-**
**41,152**
48,293|Total
2023
£
17,595
17,595
30,698
48,293| |||||| ## **4. Support costs** |Computer costs
General
Total 2023|**Djibouti**
**£**
**80**
**-**
**80**
92|**Total**
**2024**
**£**
**80**
**-**
**80**
92|Total
2023
£
80
12
92| |---|---|---|---| ||||| Page 11 Docusign Envelope ID: E29E6EEA-D18A-4602-B8F0-2399D7467305 ## **FRONTLINE CHILDREN** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024** ## **5. Governance costs** |**Unrestricted**
**funds**
**2024**
**£**
Accountancy
**1,554**
Insurance
**4,394**
**5,948**|**Restricted**
**funds**
**2024**
**£**
**-**
**-**
**-**|**Total**
**funds**
**2024**
**£**
**1,554**
**4,394**
**5,948**|Total
funds
2023
£
1,482
1,513| |---|---|---|---| ||||| ||||| ||||2,995| ## **6. Net income/(expenditure)** During the year, no Trustees received any remuneration (2023 - £Nil). During the year, no Trustees received any benefits in kind (2023 - £Nil). ## **7. Creditors: Amounts falling due within one year** ||**2024**|2023| |---|---|---| ||**£**|£| |Accruals and deferred income|**1,554**|1,482| ## **8. Statement of funds** ## **Statement of funds - current year** |**Unrestricted funds**
General Funds - all funds
**Restricted funds**
Restricted Funds
Total of funds|**Balance at**
**1 January**
**2024**
**£**
**(2,633)**
**27,067**
**24,434**|**Income Expenditure**
**£**
**£**
**106**
**(15,137)**
**29,821**
**(32,043)**
**29,927**
**(47,180)**|**Balance at**
**31**
**December**
**2024**
**£**
**(17,664**| |---|---|---|---| ||||**24,845**| ||||**7,181**| Page 12 Docusign Envelope ID: E29E6EEA-D18A-4602-B8F0-2399D7467305 ## **FRONTLINE CHILDREN** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024** ## **8. Statement of funds (continued)** ## **Statement of funds - prior year** |General Funds - all funds
**Restricted funds**
Restricted Funds
Total of funds|Balance at
1 January
2023
£
4,966
10,152
15,118|Income
£
12,083
48,613
60,696|Expenditure
£
(19,682)
(31,698)
(51,380)|Balance at
31
December
2023
£
(2,633)
27,067
24,434| |---|---|---|---|---| ## **Summary of funds - current year** |General funds
Restricted funds
**Summary of funds - prior year**
General funds
Restricted funds|**Balance at**
**1 January**
**2024**
**£**
**(2,633)**
**27,067**
**24,434**
Balance at
1 January
2023
£
4,966
10,152
15,118|**Income Expenditure**
**£**
**£**
**106**
**(15,137)**
**29,821**
**(32,043)**
**29,927**
**(47,180)**
Income
Expenditure
£
£
12,083
(19,682)
48,613
(31,698)
60,696
(51,380)|**Balance at**
**31**
**December**
**2024**
**£**
**(17,664)**
**24,845**
**7,181**
Balance at
31
December
2023
£
(2,633)
27,067
24,434| |---|---|---|---| Page 13 Docusign Envelope ID: E29E6EEA-D18A-4602-B8F0-2399D7467305 ## **FRONTLINE CHILDREN** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024** ## **9. Analysis of net assets between funds** ## **Analysis of net assets between funds - current year** |**Unrestricted**
**funds**
**2024**
**£**
Current assets
**(16,110)**
Creditors due within one year
**(1,554)**
**(17,664)**
**Analysis of net assets between funds - prior year**
Unrestricted
funds
2023
£
Current assets
13,390
Creditors due within one year
(1,482)
11,908||**Restricted**
**funds**
**2024**
**£**
**24,845**
**-**
**24,845**
Restricted
funds
2023
£
27,067
-
27,067|**Total**
**funds**
**2024**
**£**
**8,735**
**(1,554)**
**7,181**
Total
funds
2023
£
25,916
(1,482)
24,434| |---|---|---|---| ||||| ## **10. Reconciliation of net movement in funds to net cash flow from operating activities** |Net (expenditure)/income for the year (as per Statement of Financial
Activities)
**Net cash (used in)/provided by operating activities**|**2024**
**£**
**(17,253)**
**(17,253)**|2023
£
9,316| |---|---|---| |||9,316| Page 14 Docusign Envelope ID: E29E6EEA-D18A-4602-B8F0-2399D7467305 ## **FRONTLINE CHILDREN** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024** ## **11. Analysis of cash and cash equivalents** |**Analysis of cash and cash equivalents**||| |---|---|---| |Cash in hand
Total|**2024**
**£**
**8,732**
**8,732**|2023
£
25,914| |||25,914| Page 15