2025-10-31-accounts

Frontline Development Company Limited by Guarantee Unaudited Financial Statements 31 October 2025 Company Reglslrath￿ number N1030093 Chanty Regthtson wmber. N1103945

Frontllne Development Company Limitsd by Guarantee Unaudlted Flnanclal Statements 31 October 2028 Pages Tru8te88' annual report Ilncorporating the directorf8 reporti Independent examinetrs report to the trustee8 Statement of financlal aclfvlt188 Ilncludlng Income and exp8nditure a￿Ount) statement of financlal po8ltton Notes to the financlal statement8

Frontllne Development Company Limlted by Guarantee Trustees. Annual Report (Incorporating the Dlrnctofs Report) Year ended 31 October 2025 R•f•r•ne• and admlnl•tratlvo detall• ReglBtered chorlty name Frontline Development Charlty rn918tratlon number N1103945 Company rnglstratlon numb8r N1030093 Prlnelpal offle• and rngE8tsrod offlce 19 Robinson Road Bangor 8T19 6NJ Th¢ tru6te8s Mr A George Mr T McDowell Mr P Betts Ms P Smith Ms H Heybum Company 8ecretary M8 Pauline Smith Independent examlnor Neil Robinson 17 Grays Hlll Bangor Co Down BT20 3BB Slruclurni govomance and managomont The company is limited by guarantee and has no share capital. It is recognised as a charlty by HM Revenue & Customs and is reglstered with the Charlties Commission.

Fronlllno Dovelopmont Company Llmtted by Guarant•0 TTuslees' Annual report (Incorporatlng the Dlr•ctoe$ R•port) Year ended 31 October 2025 Oblectlve8 and acthilUe8 The Charity's objects I'Obje¢ts") a￿ the alleviation and relief ofpovety and hardship. and the promotion ot education and heath armng children and young adults in Ind￿9 and such other developing a)untries as may seem appropriate from time to tirne by". provK1iNJ financial support to tNJikl schools, emplty te&hing and Support staff. purchase unifom)s. books and materials, provide fcKJd and medtcd care in a caring and secure environment 2. provhje training and oltw support services 3. provide Small gr￿8 for furthw tsinirvJ and rrimi finance to asstst the establk%hmènt of small enterprises. The charity trustees u)nfinn due regard has t￿en to public benefft guidance published by the Charity Commission for Northem IrefarKI. A¢hlovoments and performance 1. Wa continue to be very grateful to (wjr sponsorn and Supp￿ fiose generosty has enabted us to continue this work in partnership wilh UCCI. IN8 have able to continue to meet our obligations to the 250 children we sponsor. fuThl Springs to support bulding prijgrammes. provide other support and enrgency reli￿. 2. We have been erKouraged by the continuiro irnpn)verrents in teaching and staff. The head is very determined to improve standards, broaden the approath to education and bring fresh ideas and teaching styks to the We see this when we vit and are confident the school is meeting irs gcols in provKlirKJ qualty educati￿. 3. Building work has been going on at the main site in Kethenakonda on the new and re￿J￿iShed buildings and the main buildings were finished during this year. The qualty and size of the new and refurbished classrooms have been a huge boost to the school No more 178mped and airfess cl8sses, stydents can enjoy alry. SF)0￿us and bright rooms. This is a huge plus for staff and PUFHIS. 4. Ourlng thè year ￿ &)ntinu8d to parter with Mad8 for ￿￿8 {MFM) knlitated a team in Autumn 25. MFM is a Northem Ireland-based Christian charity founded in 2018. Noticing conceming trends in mental health. selfsteem. and substance dependency among young people. they aim to address these challenges through wotkshops focused on young people's mental and physical health. Leadership training is also an important part of the work and ualty helpful in India. They work very wKJety a￿￿)ng schoob, youth groups, sports tea￿ special needs stLMJents and church groups. Irs ahvays noteworthy that the problems and stresses faced by young people here are th8 Sa￿ in lThdia. the MFM programme5 are very relevant. The visit was a huge sU￿e$S bringing a young and vibrant team, again delivering high energy activities. The pathership o)ntinues to Introdu￿ younger people to ourwork whth very important for the fijtyre. 5. Springs a small rural project reaching out to young peopfe educational dIff￿￿e$ has continued to develop. Springs pr￿e$ daily support for 25 young people In a small, rented facillty. Trained staff support them in siM￿e edur%lional and relational tasks. The young people exhibit real happiness in being together. Equally important this programme alkThvs their parents who can be as locked in as their children aryj n(M are frats to saek part timè

UCCI •nd Chrkntkn F•llN•hlp Church. It hq• wth miny tmrt 9. To nk th OLf4thn th• S dh(n all vknll•d kn Kiqrch 25 to c•l•brnkn th• DwlTrJ ofth• T •(w]. ￿ ¥¢ Iwj • to fvnd• kn Wl 28 wlth Conynunlty Gwl ¢hotr. In 28 ￿ hc•tsd a frcffl a nun*w (rftho UCCI l•thrn •om• lrnknkw •• wal M •ocFd vlutt& ftw•B a greqt 811ghty ffArr•J ty af kKXXrn In th1• £152.58112ff24 £150,213). A n￿l•It of£1.138 romal (2024 £57292).

Indapendont oxamlnaf$ roport to th• ¢harlty trugto68 of Fronlllno Dovolopm•nt I report on the accounts of tho COM￿nY for the year 31 Octob8r 2025 on page5 5 to 15. Respecdvo rn8pon8lbllltla8 of charlty tru8t••8 and •xamln•r AS the charlty's trustee8 land al80 the dlrectors of company for the pury)08e6 of Company lawl you are responsible for the preparation of the accounts In accordance wlth the requlrement8 of Ihfy Companlos Act 2006. Havlng s￿81[0d my88llthat the chartty18 not 8ublect to audll under ￿rnPanY law, and18 ellglble for Indopend8nt examination, my re$pon8lblllty to.. Exomlne the o¢Munts under ￿tIon 65 of the Chadtlos Act Follow the pmcedurél lald down In tho goneral Dlr8¢tlon8 glvon by the Comml881on under sectlon 85{9){b) of the Chorftle$ Act State whether partlcular mottern have come to my attentlon. Bul• of Indop•nd•nt •x•mln•e8 roport I hava examlmd your chadty account• 08 rffjul￿d und•r fjectlon 65 oft¥￿ Charftles Ad and my examlnatlon was carrfed out In accordance vAlh the general Dlracllon• glv8n by the Chsdty Comm1$81on for Northem Iraland undor 80don 6519llb) of tha Charltiè8 Act. My examlnatlon Includ￿ a review of the accoununa reeords kept by the chaAty and a compa￿80n of the accounts pre8entsd wllh those record8. It a180 Included con81derallon of any Un￿Ual 6tem8 or d18c108ure8 In the •ccounts, and 6•aking axplanatloni from you a• tharlty trustee8 concarnlng any such matter•. My rolo 18 to Itats %th6thor any matsdAI matt•rn h•¥0 com• to my att•nllon gi￿n9 m• e•u•e la boll6v•: 1. That acco￿tIng recordb were not képt In ae¢ordan¢o wlth #eetlon 388 of thè Companl•J Act 2006 2. Thal th• 8ccount8 do not •ccor(l ￿th th0￿ r•cord• 3. Thét the accounts do not compty wllh the accounllng rèqulreménls o18eellon 396 of the Comp8nle8 Act 2006 td wlth the methods and prlnclple8 of the Charflles Slalement of Recommended Practlce appllcable to ¢harttle8 preparfng thelr 4￿nts In a¢¢ord•nce wlth th? Fln•rKlo1 Rgportlng 8tgnd•rd appll¢ablg In thg UK and Republlc of IfeiarKI 4. That th•ra l• furth•r Infomauon needed for • prwr Ltndor8tandlng of the accountB to be reached. Ind•p•nd•nt •xamln•rf• •tst•m•nt I have ￿MplIt•d my examlnallon and hav• no conGem8 In r•sp•ct of th• mattw81111014) Ilsted abov• and, In connectlon ￿th follo￿ng the Dlredon8 01 the Chgrlty Commlsston for Northem Ireland, I have found no matters that requlre drwwing to your atten￿on. Nail Robin8on Rotlrod Chartor•d A¢countsnt 17 Gray6 Hlll. Bangor, Co Down 28 July 2028

Frontllne Development Company Limitsd by Guarantso ststement of Financial Activiti Ilncluding income and expendlture accountl Year ended 31 Octobor 2025 2026 2025 2024 funds lunds Total fund• TotAI funds Ineomo and •nd¢)wm•nts Donations and legacie8 Charltable aclivthes Inve8tmant income 57,682 4,500 693 89,706 147J88 I￿00 138,883 10,744 Totsl Incom• 62.875 89.706 162,681 150,213 Expendfturn Expendlturn on charllable actfr Total •xp•ndlturn 51.291 51,291 100,152 100,152 15IM43 161,443 156,480 156.460 N•t In¢om• 11,584 10,446 6,247 Tran81er8 bet*Yen fund8 <8.7631 8,763 Not mov•m•nt In fund• 2,821 (1.683) 18,247> R•¢onclllatlon of funds Total fur￿$ Ixought fopHard Total fund• urrl•d fomard 1.883 67,292 58,430 83.539 57,292 The Statement of flnandd activitie8 Indudes all gain8 and1088e8 recognl8ed In the year. All Income and expondltrjre derfve from continuing a￿1¥1￿85. The notes on pages 7 to 15 ftxm part of the8e slatements.

T•n9hi f￿•d a•oat8 18 174 io,ios 16.600 Coth at Lynk ¥AvJ In hffid 57,718 17 07.118 Fund• { • Talil ¢Mrfty fund• 18 JIMJO 67,W2 477 ofthe ComK•th hX20Ce rdAllry kn 8moH c4ynrnkn. MrA

Fronulno Dovolopmont Company Umfted by Guarant¢e Notss to the Flnanclal 8tatsmont• Year ended 31 Octob•r 2025 1. Gènernl Inforni•tlon The charlty Is a publlc benefft entity and a prfvate company lim6ted by guarantse, reglstered Sn Northem Ireland and a reglstered charfty In Northem Ireland. The address of the regtstered office Is 19 Robinson Road, 8angor. BT19 eNJ. 2. Statsmonl of compllanco The88 ffinancial statements have been prepared In compllance wlth FRS 102. 'Th8 Flnandal Reportlng Standard applicable in the UK and the Republic of Ireland., the Statsmant of Recommended Practice appllcable to charitles preparing their accounts in accordance wllh the Flnanclal Reportlng Standard appllcable In thé UK and Republtc of Ireland IFRS 1021 (Charitles SORP IFRS 10211 and thè Companies Act 2006. 3. Accountlng pollcl Ba•1• of pr•yrntlon The ftnanclal 8tatem&nt8 have been praparnd on the hlstorkal cost ba318, as modifled by the revalu8tlon of cèrtaln flnancl81 assets and Ilabllrtles and Investment propertle8 me88ured at lalr value through Income or expendlture, The finan¢lal statements are prepared In sterllng, whlch18 the lunctlonal currency ol the enllty Golng Gonc•rn There are no material uneertalntloi about the Gharfty's ablllty to contlnue Oh¢lo•ur• •x•mptlon• The entlty satlsffl88 the crlterla of belng a quallfylng enllty as defined In FRS 102. (al No cash flow 8tatement ha8 been presented for the company. {bl DlJclosur8s in r88P8cI of flnanclal Instruments hav8 not been presented. Judgomonts Ind k•y •ource• of ••llmatlon uncortalnty The pr&paration of th8 financial staternents requires management to make judgements, estimate9 and assump￿0n9 that affect the amounts reported. These estimates and judgements are contlnually reviewed and are based on experience and other factors, Indudlng expeclations of fvture events that are believed to be reasonable under the clr¢umstances.

Fund accounllng Unrestricted fvnds are available for use atthe discTrlion ofth8 trustees to lurther any ofthe charfty's purpJse8. Desynated fvnds are unre8triX&a fvnds eArrrAthed by the truslees for parts￿j1ar fubjre projects or commitrnents. Restricted funds are subpcted to restsithns on their expend￿re de¢larwJ by the donor or through the tsmis of an appea. and fall into one ofiwo su￿#$8$. restri￿ wicome funds or erKIvwmgnt fvrKIs. lrteomlng r•8oure•8 All incoming resources are irKluded in the statement of finarKial acli¥iW when entitlement has passed to the charity., tt is probable that the econ￿￿ benefits associated with the transaction wlll flow to the charity and the amOUnt￿n be rdiably ff￿Ured. Thefolhwn9 sp&Sfi¢ policles are appl￿ to particular categories of income: income from donatmjns or grnnts 18 reccJnisad when there is evtdence of entitlement to the gm( rxeipt Is wobabte and its amnt can be measur&1 rdiably. lagacy ￿n￿me k8 recagnlsed Twhen receipt is wobable and ￿tillem￿nt r6 established. inGom8 from donated good5 IS [nSU￿ at the Pdir value of the goods unless this is impractical to Measure relHbly. in which ￿se the value is derived from the c4)st to the donor or Ihe estimated resa￿ value. t)onated facilities and serrfKes are rery)gnised in Ihe accounts when r￿Ned rf the value can be relobly measured. No amounts are included for the Contri￿ of general voluntee in￿rne Irom contracts lor the supply of sepiices rectynised wth the dèlNery of the contraGted service. This is Glassified as ￿reStri￿ fiJnd5 unless there is a contractual requirement for it to b& spenl on a partiujlar purpose and retumed rf unspent. in which case Ruour¢e• wndod Expendiiure is recognised on an acuuals basts as a liabillty is irojrred. Expenditure includes ary VAT which cannot be re¢o¥ered. and rAassified under Ptadings of the slatement of financtal acfvities to which it rdates: expenditure on raisiry funds indudes the (X￿ of dl fijndraising ￿tI￿rIbes, events, rm expendilure on Charitab￿ activities incIL￿$ all costs inujrred by a charity in undertaking activities that further tts chitabk aims for the benefft of its benef￿ra￿les. including those support cosis arKI (xjsts reLqting to the grY￿Hn(￿ of Ihe charity apportioned to charitsble other expenditure indudes all expenditijre that neither related to raisiry funds for the charTty part of its expendibjre on chaTilable athiti8s. Atl costs are allocabj to expenditure categories rellectirwj the use of the resource. Dlrect costs attributable to a Sing￿ activity are allocated directy to th acbvity. Shared costs are apporbor&

Tanglblo as80ts Tangible assets are inilially recorded at cost, and sub$equontly stated at cost less any accumulated depreciation and irnpairment losses. Any tangible assets carrred at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairnRnt losses. An increase in the carying amijunt of an asset as 8 result of a revaluation, is re¢ogni$ed in other recognised gains and losses, unless it reverses a charge for impaimient that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an assel as a result of rovalualton, 15 recognised in other recognised gains and losses, except to vthich it offsets any previous revalu*ion galn, in whlch case the loss is shown within other recognssed gains and106ses on the Statement of financial activities. Dgpreclatlon DepreCI￿On Is calculated so as to write off the cost or valuation of an as8et, less its residual value. over the useful economic life of that asset as follows.. Equipmènt- 20% rèducing balance Impalmiont of flxed a88Ot8 A review for indicators of Impalm￿nt 1$ carried out at each reportlng date, wlth the recoverable amount being estimated where such indicators exist. Where the c8rrying value exceeds the recoverable amounL the asset is impaired aceordingty. Prior impairments are also reviewed for possible ￿verSal at each reporting date. For the purposes of Smpaimient tssting, when it is not possib18 to estimate th8 recoverable amount of an Individual a$$et, an estimate is made of the recoverable amunt of the cash generating unit to which the asset belongs. The cash-generalng unit is the smallest KlentMl8ble group of assets that Includes the ass8t and genaratas cash inflows that largèty independént of the cA$h inflows from other assets or groups of assets. For impairment testing of goodwlll, the goodwill aquired In a buslness ¢omblnatlon Is, from the acquisition date, allocatèd to èach of the eash-gèn8rating units that 8re expected to benefit from the synergies of the combination, irrespectiv8 of whether other assets or liabilities of the charity are assigned to those units. Flnan¢l•l In8trum¢nt8 A financial asset or a financi81 liability is recognised only when the charty be¢on￿ a paty to th8 contractual provisions of Ihe InStru￿￿nt Basic financial instNments are initially recognised at the amount receivable or payable including any reiated transaction costs. Current assets and Current Ilabilltles are subsequenuy rr￿SUred at tho cash or other conSiderat￿n expected to b8 paid or received and not discountsé. Oebt instwments are 8ubsequently measured at amortl$ed ctht

Where investments in shares are publicty traded ortheir fairvalue can otheTh¥ise be measured reliably, the investment is yjbsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investmants are subsequenuy measured at cost less impairment Other finan¢ial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond nonnal business terms or financed at a rale of interest that is not a market rats, in which case the asset is measured atthe presenlvalue ofthe futuTr payments discounted at a market rats of interest for a simllar debt instrument. Other financkgl instruments are subsequently measured at frair value, with any changes ￿COgn￿8ed In the ststement of financial activities, with the èxception of hedging instruments in a d￿ignated hedging relatlonship. Financial assets that are m8asur8d al cost or arrnrtised Gost are revrewed for objective 8vidence of imp8irmentalthe end ofeach reporting date. If there is objective evidence of Impaimienl, an Impalmient kjss is recognised under the appropriats heading in the statement ol financial activiknes in which the initlal gain was recognised. For all equity instruments regardless of significance, and other finanGlal assets that are individually signifficant, these are assessed indNidualty for impaimwnt. Other financial assets are elther assessed IndNidually or grouped on the basis of similar credit risk characteristics. Any reveryJal$ of impaimxnt are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the Carrying amount would have been had the impainnent not prèviously been recognised. 4. Llmfted by guaranto0 The company is limited by guaranteè and has no sharè capital. It is recognised as a charity by HM Revenue and Customs and Ts registered with the Charities Commission. -1

Donatlon8 and legac1è8 Unrestrictad Restricted Totsl Funds Funds Funds 2025 Donatlon8 General giving Income from Trusts Glft Aid 23,612 16.000 18,070 57,682 89,708 113,318 16,OlJO 18,070 147.388 89,706 Unrgstricted Restrithd Total Fund8 Funds Funds 2024 Donatlon• Gener81 giving Income from Trusts GIftAld 26,e87 15.000 15,668 57,355 81,263 107,960 15,000 15,713 138,663 45 81,308 Charltablo actlvltl88 Unrestricted Total Fun(ts Unrestrfctsd Tolal Funds Funds 2025 Funds 2024 Travel reimbursemenis 4.500 4800 10,744 10.744 Inve8tsnent Incom• Unrestricted Totsl Fund8 Unrestricted Total Funds Funds 2025 Funds 2024 693 806 Expendllurn on ¢harftablo a¢ti¥ili08 by fund type Unfèstrieted Restricted Totsl Fund• Funds Funds 2026 Mission support Support costs 33,380 17,911 51,291 100,152 133.532 17,911 1SI,443 100,152 -li-

Unrestricted Restricted Total Funds Funds Funds 2024 Mission support Support costs 46.107 15,894 62,001 94,459 140,566 1 S,894 156,460 94,459 Exp•ndltur• on ¢h•rlt•blo athlde• by a¢tlvlty type Aclvities undertaken directly Support Total funds Total funds 2026 2024 Mission support Govamanc8 costs 133,532 17,411 500 17,911 150.943 500 151.443 155,960 500 156,460 133,532 10. Anaty8i8 018UPPOrt eo8ts Analysis of support costs Total 2025 Totsl 2024 General office Govemance costs Travel 40th Annfversary Ev& Olher 2,934 500 9,897 3,061 1.519 17,911 2,934 soo 9.897 3,061 1,519 17,911 1,919 500 12,313 1,162 15,894 11. Not Incomo Net incom8 is stated after chargSng: 2025 2024 Dèpreciation of tsngible fixed assels 35 12. Indépendent oxamlnath)n f¢01 2025 2024 Fae payablè to independent examlner for.. Ind&pendent examination of the financlal statements 500 500 -12-

1. Stsff eo•ts The charty has no staff.121r24 nil) receNed by the trustees. MrAfan G￿e, a trustee of the charlty. recelved £8,800 in manag&ment fees (21Y24 £8.0001.
2. T•nglblo fix•d a886ts Equipment Totsl At 1 Novernb•r 2024 and 31 Octobor 2025 1,037 1,037 Doprrtlation At 1 November 2024 Charge for the year At 31 Octobor 2025 35 898 35 Co￿1n9 amount At 31 October 2025 At 31 October 2024 139 174 139 174
3. Debtorn 2026 2024 Gfft Aid Other debtor 9,050 7,500 16,550 500 10.105

4. Crndltorn: amounts falllng du• vAthkn ono ywar 2025 2024 Ac¢nRls and delerred I￿rne 600 -13-

5. Analyth of dbarllabh lund* Unrnstrfctod funds At 31 October 2025 2024 Income Expend￿re Transfers G￿￿ra1 funds 82.875 51.291 8.783 58,430 At 31 October 2024 1 November 2023 Incomo EXpend￿ule Trnn8fer8 General fvnd8 56,107 68,905 62,IX11 7,402 55,609 R••trl¢t•d fund• 31 O¢tob•r 2025 2024 In¢om• Expenditur• Trnnsferl Chlld Spon8mh 18rael HN Cllnlc Tallklstan Refugee Fund Hosanna FurKI 71,935 1.200 7.351 7,280 (78.750) (1,682) (7,813) (9.041) (574) 12,492> 6,815 57 {111} 1.781 (115) 356 425 373 89.706 100,152 8.783 R8•tflct•d fund• 1 November 2023 31 October 2024 IrKA)me Expenditure Trnnsfer8 Child Sp)n8or8hlp Israel HIV Clin Tallklstan Refugee Fund Hosanna Fund 67,412 (79,814) (1,625) (8,382) {1,225) 1729) {2.684) 7,402 425 373 7.111 1,225 138 89 796 81.308 {94,459 7,402 1.883 -1

6. Analy810 of not a880ts botweon funds Unrestricted Restricied Total Fund8 FurKIs Funds 2025 Tangible fixed assets Current assets Creditors less than 1 year Not assets 139 58,891 1600) 58,430 139 68091 (600} S8,430 Unrestricted Restricted Total Funds Funds Funds 2024 Tangible fixed assets Current assets Creditors less Ihan 1 year Net assets 174 56,035 {600 55,609 174 57.718 600 57,292 1,683 1,683

7. Flnanclal In8trumont8 For financial instruments measured at fair valuè, the basis for detemiining fair value must b8 disclosed. When a valuation technique is used, the assumptions applied in detemiining lair value for each class of financlal assets or financial Ilabilities must be disclosed. -15-