Charlty regislratlon number NIC105515
Company registration number N1038083 (Northern Ireland)
FRONTIERS IRELAND
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

FRONTIERS IRELAND
LEGALAND ADMINISTRATIVE INFORMATION
Directors
Mr H Mccomiick
Miss R Baxter
MrDWBest
Dr S A Rodgers
Secretary
Mr R McKay
Charlty number
NIC105515
Company number
N1038083
Prlnclpal address
1st Floor
623 Lisburn Road
Belfast
BT9 7GT
Roglstered office
1st Floor
623 Lisbum Road
Belfast
BT9 7GT
Independent examlner
GMCG LISBURN
Century House
40 Crescent Business Park
Lisburn
BT28 2GN
Bankers
Bank of Ireland
364 Lisburn Road
Belfast
BT9 6GL
Soll¢ltors
Maccorkell Legal & Commercial
Garvey Studios
8-10 Longstone Street
Lisbum
Co Antrim
BT28 1TP

FRONTIERS IRELAND
CONTENTS
Page
Dlrectors. report
Independent examinerfs report
Statement of financial activities
Statement of financial position
Notes to Ihe financial statements
10-20

FRONTIERS IRELAND
DIRECTORS. REPORT
FOR THE YEAR ENDED 31 MARCH 2023
The direclors present Iheir annual report and financial statements for Ihe year ended 31 March 2023.
Th8 financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act
2006 and 'Accounting and Reporting by Charities= Statement of Recommended Practice applicable to charities
preparSng thair accounts in accordanc6 with the Financial Reporting Standard applicable in the UK and Republic
of Ireland IFRS 102}" {effeclive 1 January 2019).
Objectlvos and activities
The charity's oblect are the advancement of the Christian faith.
The directors have paid due regard to guidance issued by the Charity Commission In deciding what activities the
charity should undertake.
Achlovements and performan¢o
In the fulfilment of our charilable purpose, the advancement of the Christian Faith, we se8k with love and respect
to invite 811 Muslim peoples to follow Jesus. prioritlsing those pÈoplp.s. places and citiès with least access lo the
Gospel. This is done through church planting teams who live locally using théir professional skills lo demonstrate
and share the love and compassion of Jesus in word and deed, through Ih8ir lives together, learning the local
languag8 and culture.
We continue to have a family serving in SE Africa, who are involved in church planting and engaging in a number
of humanitarian projects. The team were able to publish two more composile books of Scripture, adding the
books of Matthew, Luke, John, Acts. Romans. 1 & 2 Corinthians and Hebrews in volumes, to their collection
of printed Scripture.
Th8y had th8 joy of baptising a local believer, who came to faith partly by listening to an audlo-bib18 provided by
the t8am.
The Sending Base Director and his wife were able to visit the family in Juty 2022, a trip postponed from the first
Easter of Covid. It gave a valuable insighl into the levels of poverty in the area and also was a great
encouragement to the team there.
Bible study groups ar8 continuing separately with rnen and women in several different groups. During the year,
the women's bible study group began, which has been a great encouragement. The couple had to return to Nl
during th8 autumn for corrective surgery on a broken arm. following the husband's motorbiko accidont. The
original surgery done In a neighbouring country, was inadequate.
In partnershlp with th8 team there, we completed a 30 day prayer guide for the people group among whlch th8y
seNe. This will be used for an international focus of prayer during July 2023.
We again saw a further glft from The Henderson Charilable Trust of £62.500 for several initiatives: funding for
more boreholes in SE Africa.. further funding for the midwifery centre of lh6 team in N. Africa. funding for
mobillsatlon and for the mission guesthouse In Groomsport.
Through funding from the TBF & KL Thompson Trusl we were able to help revise the Mom8ntum Yes course in
order to amend and angliclse th6 American online misslons mobilising course. The full version of this course in
now available to Ihe public.
Personal funding also came from the Lynas Charitable trust and the Belmore Trust. The Open House Trust also
contributed to our work again this year. as did the Ardbarron Trust. which has partnered wilh us for over 20 years.

FRONTIERS IRELAND
DIRECTORS. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
The soclal media campaign in North Africa continues to bear fruit. Fortnightly. 20,000 peopl8 watch a new clip of
8 video on th8 life of Jesus. A local responder contSnues to do follow up with those who show and interèst in
learning more and he meets up with those who are keen to leam more face to face.
The family in North Africa also had the joy of seeing new team members from France join their team Ihls year to
move to a new lown. where there has not been a Christian witnoss before in living memory. The family will slay
part of the team for 2 years, before splicing off and recruiting their own team.
The midwifery clinic in Norlh Africa continues to see hvndreds of women each month, trealing them with
kindness and compassion in the name of Jesus.
Prayèr continues to be the bedrock of our ministry. Regular daity staff prayer. as well as quarlerly days of prayer
are part of our prayer rhythm. Our prayer groups in Belfast, Coleraine, Lisbum and Lurgan continue to meet
regu18rly. The Belfast and Lurgan groups are meeting on Zoom, with the Coleraine and Lisburn groups meeting
in person.
We held a celebration of the Pray for Zero initialive at the T3 Conference Centre at the House of VlcRyn. 86
peoplg. groups have become adopted and there are 77 people groups that became engaged with a church
planting team and there are reports of 11 more engagements. still lo be confimied by the partnership of agencies
who keep the official slalistics.
We used this event to pay tribute to Robert 'Robin' Watson. a founding Board member who passed away on 4th
July 2022, still active as a Board member up to a couple of weeks before his death. We give thanks to God for
his life and ministry to many organisations, including Frontiers Ireland.
We also acknowledged the service of Hugh Mccomick who this year stepped aside as Chairman. a ro18 he has
had slnce our formation in 2000. Wo are grateful to God for the service of bolh of these men and the support and
encouragement given by their wives too. We welcomed David Best into his new role as Chairman.
At the celebration. we also launched the follow on from Pray for Zero. which is Pray for Thirty. The vision of this is
lo pray for thirty churches to send out thirty workers in the next three years. The main thrust of this is
mobilisation, prayer and Iraining. We are asking churches to commit to pray for three years using three prayer
guid85 and to consider sending out one worker at the end of the three years.
The first of the three prayer guides is on 30 occupalions, the second is on 30 priority cities. as highlighted by our
Field Leadership Teams and the third is on 30 Unengaged People Groups.
Our commitmeni to the churches Is to provlde training on areas Such as Waiting Dn GDd. Entertaining th
Stranger, Islam, Dlscovery Bible Studies. Momentum Yes and Kairos.
Thi5 year again we have been the coordinaior in Nl for the 30 Days of Prayer, which encourages Christians lo
pray for Muslims across the world during the month of Ramadan. We had 30 partner churchés and misslon
organisalions involved this year with over 1200 prayer guides purchased and distributed.
We continue to play an aclive part in the Mission Action Partnership (MAP), a group of mission agencies seeking
to work together lo resource the church for global and local mission. We regularly attend the quarterly ger)eral
meetings which are a good opportunity to network with others in the mission community and also lo pray and
encourage one another, as well as share resources.
A new initiative developed this year is the quarterly Global Disciples programme which has been a partnership
with AWM, SIM. Latin Link and OMF. It is designed for young adults to help gather together in a larger number,
rather than doing smaller events individually. It has been a real encouragement to be able lo work logether as
agencies, but also to do more together than we could have done otherwise by ourselves. for the benefit of those
who come along.

FRONTIERS IRELAND
DIRECTORS. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
This year w& have also continued to play an active part in the Irish Mission Agencies Partnership (IMAPI. Our
director has served for a second year as one of the Exec members of IMAP. Thls helps develop our reach into
Ireland and also gives a good insight into some of the challenges. needs and opportunities within the island of
Ireland. One of our staff parlicipated in an online event during the year. We have consolidated our links with th8
Elim network in Ireland over the year. We also invited their leader to speak at on& of the IMAP quarterly
members, meetings and his presentation was very much appreciated.
We had a very strong presence at Bangor Worldwide Missionary Convention and we used hospitality as a theme,
which brought a lot of attention and interest in our main focus. which was the Pray for ThSrty material. We were
thus able lo introduce Ihe new initiative to a wide audience including lo several people from Irish churches.
A new couple of workers who were approved late last year were able to visit North Africa and meet up with a
leam leader. Unfortunately, duè to unforeseen circumslances. they will not be able to join this team, so the
search for a new team contlnues.
We are delighted to hav8 recruited a new single femal6 Worker to SeTr￿ in the Gulf. She will be working alongside
an established team. which has a focus on prayer. She is the first person to be sent out as part of Pray for Thity.
WB ran a shortened Candidate School for her, given that she had completed a YWAM Discipleship Training
School in th& region recently. She will serve from Septsmber 2022 untll June 2023.
We provided the financial administration for a major internalional prayer event. held in Europe before Easler. The
director was able to travel to participate in this muttinational and multF-agency prayer event.
At the end of the year in March 5-10, we were able to host the Field Leadership Team Gathering (FLTG), an
annual event for 38 of our international organisation's senior field leaders. It was a real privilege lo be able lo
host this group at the Castlewellan Christian Conference Centre. providing them with our famous hospitality and
8 lour of St Patrick's heritage around the Downpalrid( area.
We continue to speak regularly in churches to promote our work and mlnistry.
Flnanclal revlew
The results are set out in detall on pages 8 to 19. The company retumed net incoming resources for the year of
£7,265 (2022 £13,415} unrestricted funds of £227,520 (2022 £235,760) and restricted funds of £56,39812022
£40,893). The unrestricted funds are required to provide sufficient funds to cover any unforseen costs which
may arise and fulfill legal obligations of the charity in the event that current levels of income are not maintained.
It is the policy of the charity to tnaintain sufflclent unr6stricted reserves as are conslstent with the ongoing
financlal réquirements of the charity.
The directors has assessed the major risks to which the charity is exposed, and are satisfied that systems are in
place lo mitigate exposure to the major risks.

FRONTIERS IRELAND
DIRECTORS. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Plan5 for the future
W8 plan lo provide training with each of the Pray for Thity churches over the next 12 months.
We plan to continue to offer th8 Momentumyes course. which has been revised.
The Director and his wife will visit our new workers for a pastoral visit in the Gulf at Easter 2023.
We plan to send a prayer team to the Gulf region in June 2023 and also possibly on& later in the year.
Supporting churches will pray duting the month of July 2023 for a people group in SE Africa.
We ￿11 again provide financial administration for the intemational prayer event In 2024.
The Irish couple hope to move to Norlh Africa in early 2024
The leam in SE Africa plan lo (Jrill 4-5 boreholes and acquire 100 more audiothbibles.
The one day a week seoondment for one of our staff lo th• Bangor Woddwido Missionary Convention will com8
lo a close at the end of July 2023, after 5 years. The Director met with the secretary of the event and It was
agreed that the secondment had been very valuable for bolh parties.
We aim to recruit two or three new Board members.
Structure, governance and management
The charity is a company limiled by guarantee incorporated on 8 March 2000 and registered with Ihe Inland
Rev8nue on the same date. Th8 charitable company is govemed by its Memorandum and Articles of
Association. The company is not for profit and limited by guarantee, the liability of the members is limited to £1.
The organisalion is governed by its Board of Directors who meet iegularly.
The directors who served during the year and up to the date of signature of the financial slatements were:
Mr H Mccormick
Miss R 8axter
MrDWBest
Dr S A Rodgers
Mr R Watson
(D8c8ased 4 July 2022)
New directors ar8 appoinled by the members of the charity at the annual general meeting.
All directors are required to partlCiP8te in training relating to good gov8mance and directors are regularly updated
on legislation Ihal impacts upon Ihe running of a charitable organisation e.g. recent changes in legislation
introduced by the Charities Commission and the GDPR.
The Board of Directors oversees the work of Ihe Sending Base Director. who In turn is responsible for the
volunteers. The Sending Base Director is nol a director under Company Law.
Frontlers Ireland is affiliated to the Frontiers network worldwide.

FRONTIERS IRELAND
DIRECTORS. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Key Management Personnel Romuneratlon
The Board consider the board of directors and the chief executiv8 as comprising the key management personnel
of the charity in charge of directing and controlling the charity and running and operating the charity on a day to
day basis. All board members give their time freely and no board remuneration was paid in the year. Board
members ar8 required lo disclose all relevant conflicts of interest and register them at each monthly board
meeting and in accordance with the Trust's policy. withdraw from decisions wh8re a conflict of interest arises.
This report has b8en prepared in accordance with the provisions applicable to companies entltled lo the small
compani85 exemplions.
The directors, r8POrt was approved by the Board of Directors.
MrDWBest
Director
Dr S A Rodgers
DSrector
Dat8d'.
Dated..
11-?-£S

FRONTIERS IRELAND
INDEPENDENT EXAMINER'S REPORT
TO THE DIRECTORS OF FRONTIERS IRELAND
We report to the directors on our examination of the financial statements of Frontiers Ireland (the charity) for
Ihe year ended 31 March 2023.
Respeclivè responsibilities of trustees and oxamlner
As the Iruslèes ol the charity (and also its directors for the purposes of company law) you are rèsponsible for
the preparation of the financial statements in accordance wilh the requirements of the Companies Act 2006.
Having satisfied ourselves Ihal the chariiy is not subject to audit under company law. and is eligible for
independent 8xamination, it is our responsibility to:
examine the accounts under section 65 of the Charikn"es Aci {Northem Ireland) 2006.,
follow the procedures laid down in the general Directions given by the Charity Commission for Northern
Ireland under section 65{9llb) of the Charities Act- and
state whether particular rnatiers have come to our attention.
Basis of Independent examlners, report
We have 8xamined your charity accounts as required under sectlon 65 of the Charities Act and our
examination was carried out in accordance with the general Directions given by the Charity Commission for
Northern Ireland under section 65(9)Ib) of the Charities Acl. The examination included a review of the
accounting records kept by ihe charity and a comparison of the accounts presented with Ihose records. 11 also
includes consideralion of any unusual items or disc5osures in the accounts, and seeking explanations from you
as charily trustees concerning any such matters.
Our role is lo state whether any material matters have come to our attention giving us cause to believe:
Ihat accounting records were not kept in respect of the charity as requirèd by section 386 of the
Companies Act 2006",
that the financial statements do not accord wilh those records-.
that Ihe accounts do not comply with the accounting requirements of section 396 of Ihe Companies Act
2006 and with the methods and principles of the Charities Statement of Recommènded Practice
8pplicable to charities preparing their accounts in accordanc8 wilh the Financial Reporting Standard
applicable in the UK and Republic of Ireland.,
that there is further information needed for a proper understanding of the accounts to be reached.

FRONTIERS IRELAND
INDEPENDENT EXAMINER'S REPORT (CONTINUED)
TO THE DIRECTORS OF FRONTIERS IRELAND
Independent examIne￿S Statement
Since your charity's gross income exceeded £250,000 your examiner must b8 a member of a listed body. We
can confirm that we are qualified to undertake the examination because we are a registered member of
Chartered Accountants Ireland whlch is one of the listed bodies.
We have ¢omplet8d our examination ar)d have no concems in respect of th8 matters {1) to (4) list8d above
and, in connection with following the Directions of the Charity Commission for Northern Ireland, We have found
no matters that require drawing to your attention.
GMCG LISBURN
Chartered Accountants
Century House
40 Crescent Business Park
Lisburn
BT28 2GN
Dated..

FRONTIERS IRELAND
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
Unreslrlcted Restrfcted
funds
funds
2023
2023
Total
Unrestrlcted Restrl¢ted
funds
funds
2022
2022
Total
2023
2022
Notes
Income and endowments from:
Donations and
legacles
Olh8r income
98,158
908
188.553
286,711
908
85,816
3,195
184,718
270,534
3,195
Total Income
99,066
188.553
287,619
89,011
184,718
273,729
enditure on:
Charitable activities
106,757
173.597
280,354
77,733
182,406
260,139
Other
10
175
175
Total expendlture
106,757
173,597
280.354
77.908
182,406
260,314
Net loutgolng)lincomlng
resources befor8
transfers
{7,691)
14.956
7.265
11,103
2.312
13,415
Gross transfers
between funds
(549)
549
Net {expenditure)Iln¢ome
for the yearl
Net movement in funds
(8,240)
15.505
7.265
11,103
2,312
13,415
Fund balance5 at 1 April
2022
235.760
40.893
276.653
224.657
38,581
263,238
Fund balances at 31
Mar¢h 2023
227.520
56,398
283,918
235.760
40.893
276,653
The stal8ment of financial activities includes all gains and losses recognised in th8 year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an incom8 and expendllure account
under the Companies Act 2006.

FRONTIERS IRELAND
STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2023
2023
2022
Notes
Flxed assets
Tangible 8ssets
Current assets
Debtors
Cash at bank and in hand
12
191,779
194,497
13
1.601
92.218
1.496
82,340
93,819
83,836
Credltors: amounts falling due wlthln
one year
14
{1,680)
(1,680)
Net current assets
92.139
82,156
Total assets less current liabllltles
283,918
276,653
Income funds
Restricted funds
Unreslricled funds
15
56,398
227.520
40,893
235.760
283,918
276,653
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 March 2023. No members have required the company to oblain an audil of its financial
statements for Ihfj year in question in accordance with section 476 of the Companies Act 2006.
Th8 directors acknowledge their responsibilities for rA)mplying with the requirements of ihe Companies Act 2006
with respect to accounting records and the prepaiation of financial statements.
These financial statements have been prepared in accordance with the provlsions applicable to companies subject
to the small compani8s regime.
The financial slatemenls were approved by the Directors on ........
and signed on their behalf by:
MrDWBest
Dlrector
Dr S A Rodgers
Dlrector
Company Registratlon No. N1038083

FRONTIERS IRELAND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
A¢counting policies
Charlty informatlon
Frontiers Ireland is a private company limited by guarantee incorporated in Northern Ireland. The registered
office and place of business is 1 sl Floor. 623 Lisbum Road, Belfast, BT9 7GT.
1.1 Accounting conventlon
The financial statements have been prepared in accordan￿ with the charivs Memorandum and Articles of
AssocialS0n,
the Companies Act 2006 and 'Accounting and Reporting by Charities: Slat8m8nt of
Recomm8nded Practice applicable to charities preparing their account5 in accordance with the Financial
Reporting Standard applicable in the UK and Rapublic of Ireland (FRS 1021 (8ffective 1 January 2019)" The
charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the prowsions in the SORP for charitles applying FRS 102 Update
Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in steding, which is thè functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounling
policies are set out below.
1.2 Going concern
At the lime of approving the financial statements, the directors have a reasonable expectalion that the charity
has adequate resources to conlinue in operational existence for the foreseeable future. Thus the directors
continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds ar8 available for use at the discretion of the directors in furtherance of their charitable
objectives.
Restricted funds are subject to specific condilions by donors as to how they may be used. The purpos8s and
uses of the restrioted funds are set out in Ihe notes to the financial statements.
1.4 Incoming resources
Incom8 is recognised when the charity is legally entitled to il after any performance conditions have be8n mat,
the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donalions are recognised once the charity has been notified
of the donation. unless performance conditions require deferral of the amounl. Income lax recoverable in
relation to donations received under Gifl Aid or deeds of covenant is recognised at the tim8 of the donation.
Legacies are recognised on receipt or othe￿iSe if the charity has been notified of an impending dislribulion,
the amount is known, and receipl is exp8Cted. If the amount is not known, Ihe legacy is treated 8s a
contingent assel.
Donatgd assets glven for use by the charity are recognised when recelvable.
10-

FRONTIERS IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Accountlng pollcies {Contlnued)
1.5 Resources expended
Expenditure is recognised once there is a legal or constructive oblig8tion to transfer economic benefil to 8
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.
Expendllurè is classified by activity- The costs of each activity are made up of the total of direct costs and
shared costs, includlng support costs involved in undertaking each activity. Dlr8ct costs attributable to a single
activity are allocated direclly to that activity. shar￿ costs which contribute to more than one activity and
support costs which are not attributable to a single activity are apportioned be￿een those activities on a basis
consist8nt with the use of resources. Central staff costs are allocated on the basis of time spent, and
d8preciation charges are allocated on the portion of the asset's use.
All 6xpenditure is accounted for on an accruals basis and has been classified und8r headings that aggregate
all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to
make payments to third parties. it is probable Ihat the settlement will be required and the amount of th8
oblSgalion Gan be measured ieliably. It is categorlsed under one of the following headings.. Cosls of ralsing
funds, Expenditure on charit8ble actlvities and Other expenditure.
Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.
Support costs are those that assist the Work of the charity but do not directly represent charit8ble activities
and include office costs. govemance costs. depreciation costs and payroll costs. They are incurred directly in
support ol expenditure on the objects of the charity and include project management carried out at the office.
Office costs. depreciation costs, govemance costs and payroll costs are allocated to charitable activities
bas&d on the percentagè share of restrlcted income for each charitable activity. Th8 allocation of the support
costs is analysed in note 7 .
1.6 Tanglble fixed assets
Tangible fixed assets are initially measured al cosl and subsequently measured at cost or valuation. nel of
deprecialion and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases:
Freehold land and buildings
Flxtures and fittings
Motor vehicles
2 /0 Straight line
20% Straight line
200A Reducing balance
The gain or loss arising on the di$￿SaI of an asset is determined as Ihe differen￿ betwe8n the sale
proceeds and the carrying value of the asset, and is recognised in the slalement of financial activities.
1.7 Cash and cash equivalents
Cash and cash equivalents include cash in hand. deposils held at call wilh banks, Other short-term liquid
inveslmenls with original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown
within borrowlngs in current liabilitles.
11

FRONTIERS IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Accounting policies (Contlnued}
1.8 Flnancial Instruments
The charity has elected to apply the provisions of Section 11 '8asic Financial Instruments, and Sactlon 12
'Oth8r Financial Instruments Issues. of FRS 102 to all of its financial instruments.
Financial instruments are recognised in th6 tharivs balance sheet when the charity becomes paty to the
contractual provisions of the instrument.
Financial assets and liabilities are offsel, with the net amounts presented in th8 financial statements, when
there is a legally enfor￿able right to set off Ihe recognised amounts and there is an intention to settle on a
net basis or to realise the asset and setile the liability simultaneously.
Bas1¢ flnanclal assets
Basic financial assets, which include deblors and cash and bank balances, are Inltially measured at
transaction price including transaction costs and are subsequenlly carried at amortlS8d cost uslng the
8ffeclive interest m8thod unless the. 8rr8ngem8nt constitutes a financing trans8Ction, where the transaction is
measured at the present value of the future receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
Baslc financlal Ilabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction Prtce unless
the arrangement constitutes a financing transaction, where the debt instrument is measured al the present
value of the future payments discounted at a market rate of interest. Financial liabilitl8s classified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cost. using the effective int8r8St rate method.
Trade creditors are obligations to pay for goods or s6rvices that have been acquired in the ordinary course of
operations from suppliers. Amounls payable are classified as current liabilities if payment is due within one
year or less. If not, Ihey are presented as non-current liabilities. Trade credilors are recognised initially at
Iransaclion pric8 and subsequenuy measured at amortised cost using the effective interest method.
Derecognition of financlal Ilabllltles
Financial liabilities are derecognised when th8 charity's contractual obligations expire or are discharged or
cancelled.
1.9 Employeg benellts
The cost of any unused holiday entitlement is r8cognSsed in the period in which the employee's services are
received.
Termlnallon benefits are recognised immediately as an expense when the charity is demonstrably commltted
temiinate the employment of an employee or to provlde termination benefits.
1.10 Rollr•ment benefits
Payments to defined conlribtjlion retirem8nt benefit schemes are charged as an expense as they fall due.
12-

FRONTIERS IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Crltlcal aecountlng estlmates and Judgements
In the appllcatlon of the charity's accounting policies. the direclors are required to make judgements,
estimates and assumptions about the carrying amount of assets and liabilities Ihat ar8 not readily apparent
from other sources. The estimates and associated assumptlons are based on historical experience and other
factors that are considered to be relevant. Actual results may differ from these estimates.
The estimatas and underlying assumptions are reviewed on an ongoing basis. Revisions lo accounting
8Stima18s are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both cuirenl and future
periods.
Key sources ol estlmation uncertalnty
Flxed Assets
The annual depreciation charge on fixed assels depends primarily on the estimated lives of each type of asset
and estimates of residual values. The directors regulady review these assels Ilves and change them as
necessary to rellect current thinking on remaining lives in light of prospectiv8 economic ulilisation and physical
condition of the assets cOn￿med. Changes in assets lives can have a significant impact on depreciation
charges for the period. Detail of the useful lives is included in the accounting policies.
Restricted and Unrestricted Funds
Judgements are made in relation lo allocation of income and expendilure to restricted and unrestricted funds.
The directors consider it appropriate lo allocate these funds based on interpretation of donations received.
Donatlons and legacies
Unrestrlcted Restricted
funds
funds
Total Unrestricted
funds
Restrtcted
funds
Total
2023
2023
2023
2022
2022
2022
Donations and gifts
98,158
188.553
286.711
85,816
184.718
270,534
Donations and glfts
Gen8ral donations
Donations for
missionaries
Donallons for projects
Sending Base Levy
Tax reclaimed on Glft Aid
donations
81,797
81.797
70,253
70,253
125,128
63.425
125,128
63,425
9.405
125.145
59,573
125.145
59,573
9,594
9,405
9.594
6.956
5.969
5,969
98,158
188.553
286.711
85,816
184,718
270,534
Donated goods and servl¢es
During th8 previous year ther8 were Donations in-kind made in respect of professlonal indemnity insurance for
the Board of Directors to the value of nil (2022 - £367).
13-

FRONTIERS IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Other Income
Unrestricted Unrestrlcted
funds
funds
2023
2022
Tralning
Book sales
1,905
1,290
908
908
3,195
Charllable a¢tlvltles
Missionarles
& pastoral
care
Staff
appeals
Project North Afrlca
appeals
projects
Total
2023
Total
2022
2023
2023
2023
2023
staff costs
Deprecialion and
impairment
Missionaries and pastoral
care
Prajecl costs
Meeting and travel costs
Missionary costs
Books and publicalions
Board expenses
32.820
19.828
7.567
3,869
64,084
58.333
5.507
5,507
4.307
128.669
128,669
40.971
7,020
10,369
2,561
736
129,696
39,020
796
6.411
184
367
26.135
14,836
7,020
10.369
2.561
736
187,682
19,828
33.702
18,705
259,917
239,114
Share of support costs
{se8 nol8 7)
13,562
2,149
3,127
1,599
20,437
21,025
201.244
21.977
36,829
20,304
280,354
260,139
Analysi5 by fund
Unreslricled funds
Restricted funds
88,446
112.798
2,149
19,828
10.694
26.135
5.468
14,836
106,757
173,597
77,733
182,406
201,244
21.977
36,829
20,304
280,354
260,139
14-

FRONTIERS IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Charltable actlvllles (Contlnued)
For the year ended 31 March 2022
Mlsslonaries
& pastoral
¢are
Staff
appeals
Project North Afrlca
appeals
projects
Total
2022
Staff costs
Depreciation and Impairment
Missionaries and pastoral care
Project costs
Meeting and travel costs
Missionary costs
Books and publications
Board expenses
28.126
4.307
129.696
21,694
4,893
3,620
58,333
4,307
129,696
39.020
796
6,411
184
367
23.102
15,918
796
6,411
184
367
169,887
21,694
27.995
19.538
239,114
Share of support costs (see note 7>
14.245
2.469
2,478
1,833
21,025
184,132
24,163
30,473
21,371
260,139
Analysls by fund
Unrestricled funds
Reslrlcted funds
62.440
121.692
2.469
21.694
7,371
23.102
5,453
15,918
77,733
182,406
184,132
24.163
30,473
21,371
260,139
Descrlpllon of charltable activltles
Mlsslonaries & pasloral care
Providing assSstance and pastoral care to our missionaries seTving in Ihe mission field.
Staff appeals
ProvSding support for the work of staff members.
Project appeals
To support the water boreholes project.
North Africa projects
Providing support for individual projects in North Africa.
15-

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FRONTIERS IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Dlroctors
None of the directors (or any persons connecled wilh them) received any remuneralion or benefits from the
¢harily during the year.
Employees
Number of employees
The average monthly number of employees during the year was..
2023
Number
2022
Numbor
Governan￿ and administration
Development
Employment costs
2023
2022
Wages and salaries
Social security costs
Olher p8nsion costs
62,155
65
1,865
56,502
135
1,695
64,085
58,332
The charity considers it's key management personnel to comprise of th8 trustees, and the Sending Base
director. The total employment benefits including employers pension contribution of Ihe key management
peisonnel were £28,892 (2022 - £28.5641.
There were no employees whose annual remuneration was £60.000 or more.
10 Other
Tolal Unreslricled
funds
2023
2022
Net loss on dlsposal of tangible fixed assets
175
175
11 Taxatlon
The charlty is exempt from tax on income and gains falling wllhin section 505 of the Taxes Act 1988 or section
252 of the Taxation of Chargeable Gains Acl 1992 to the extent that these are applied to its charitable objects.
17-

FRONTIERS IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
12 Tanglble flxed assets
Frèèhold land Flxtures ond Motor vehicles
and bulldlngs
fittlngs
Total
Cost
At 1 Aprfl 2022
Additions
210.000
7,751
2,790
3.810
221,561
2,790
At 31 March 2023
210.000
10.541
3,810
224,351
Deprecialion and impairment
At 1 April 2022
D8pr8ciallon charged in the year
19,250
4.200
7.751
558
64
749
27.065
5,507
At 31 March 2023
23,450
8,309
813
32,572
Carrylng amount
Al 31 March 2023
186.550
2,232
2.997
191,779
At 31 March 2022
190,750
3,747
194,497
13 Debtors
2023
2022
Amounts falllng due wlthln one year:
Prepayments and accrued income
1,601
1,496
14 Credltors: amounts falling due withln one year
2023
2022
Accruals and deferred income
1,680
1,680
18-

LD O ts)
oi oi o
U) ry) a)

FRONTIERS IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
16 Analysis of nel assets between funds
Unrestricted Restricted
funds
funds
2023
2023
Total Unrestricted Rostrlcted
funds
funds
2022
2022
Total
2023
2022
Fund balances at 31
March 2023 are
represented by=
Tangible assets
Current assetsl{liabilities)
191,779
35.741
191.779
92.139
194,497
41,263
194,497
82,156
56.398
40,893
227.520
56,398
283,918
235,760
40,893
276,653
17 Related party transactions
There were no disdosable related paty transactions during th8 year (2022 - none).
20-