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 en*rgency 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 v*it 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. self*steem. 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 n*k 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•n9h*i 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 c4ynr*nkn.
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 recc*Jnisad 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 [n*SU￿ 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• w*ndod
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 ch*itabk 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-

13. 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.
15. 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
18. Debtorn
2026
2024
Gfft Aid
Other debtor
9,050
7,500
16,550
500
10.105
17. Crndltorn: amounts falllng du• vAthkn ono ywar
2025
2024
Ac¢nRls and delerred I￿rne
600
-13-

18. 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

19. 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
20. 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-