Charity registration number NIC105515 (Northern Ireland)
Company registration number N1038083
RONTIERS IRELAND
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

FRONTIERS IRELAND
LEGAL AND ADMINISTRATIVE INFORMATION
Directors
Miss R Baxter
Mr D Best (Chairl
Dr SA Rodgers
Mrs S E Clarke
MrAMOrr
(Appointed 3 June 20241
IApFointe4 25 Novèmber
20241
Charity number {Northern Irelandl
NIC105515
Company number
N1038083
Principal address
1st Floor
623 ￿sbUrn Road
Belfast
BT9 7GT
Registered office
1st Floor
3 ￿5burn Road
Belfast
BT9 7GT
Independent examiner
GMCG LISBURN
Century House
40 Crescent Busness Park
sburn
BT28 2GN
Bankers
Bank of Ireland
364 ￿$bUrn Road
Belfast
BT9 6GL
Solicitors
Maccorkell Legal & Commercial
Gatvey Stur￿0s
&10 Lons6tone Street
"sburn
Co Antrim
BT28 1TP

FRONTIERS IRELAND
CONTENTS
Page
Directors, report
Independent examinerfs report
ststement of financial activities
Statement of financial position
Notes lo the finanu81 statements
8-18

FRONTIERS IRELAND
DIRECTORS. REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The directors present their annual fep)rt and financial Statements for the year ended 31 March 2025.
The finanu81 ststements have teen prepared in aceordance Mith the accounting policies set out in note 1 to the
financial stslements and comply with the ¢harity's Memorandum and Artides of Assouab"on. the Cornpanies A¢t
2006 and 'Ac¢f)unb"ng and Repo￿ng by Charities". Slalemenl of Recommended Practsce apF4icable to charities
preparing their a￿Unts in accordance ￿0th the Finanaal Rerorhng Standard applic2Ne in the UK and Republic
of Ireland IFRS 1021" leffeetive 1 January 20191.
Objectives and activities
The charity's objective is the #o￿ancement of the Christian fatth.
Ttje th"Tè¢tors have paid due regard to guidance issued by the Chanty Commission in deciding what actvibes the
charity should undertake.
Achievements and performance
This has èeen a year of much ￿lebrats"on and also transits'on as we celebrated our 25th anniversary as an
organisab'on in March 2025 celebrating God's goodness and farthfulness to us Sin￿ the year 2000. Roger
McKay. the founder of Frofttiers Ireland stepped back as Irish Director after 25 years faithful seNice at the end of
March and passed the baton on to Jason Brode at the ￿￿nnIng of April 2025, after a successfijl 6 month
leadership handover process.
It was a pnvilege to begin 2￿25 by seeing a new family commissioned and sent out by their local Chureh to serve
in North Afnca in January. sin￿ arriving, they have been learning language, adapting to the new culture
engaging actively in prayer and team life, and txjilding relationships with locals, seeking to share the love of
Jesus with all who they meet.
Elsewhere in N. Africa. our Wcirkers ￿nts"nue to supwrt the local gathering of bdievers in their city. ¥wth mgre
members of the pastor's family corrung to believe in Jesus over the past year. and planned b2pts.srns of 4 new
believers in the coming months. Our workels involvement in the local rn1￿fery clinic continues to provide
professitsnal and loving heatthcare for hundrets of local women and babies, blessing many In their city and
der regions. Aso the ongoing sharing of Jesus stories via social metha videos are enabling hundrets of peo ￿e
across the country to engage in the Bible and find out more about followng Jesus rfthey vAsh.
We were also delighted to have two new members - Ausbn and Sarah - join the Board over the Ffjst 12 months.
bnngng fresh ener￿. experbse and lowering the age proffle of the Board significandy as well. They have already
been alrea¢ty been actively engaged In promoting the ministy of Frontiers arnong churches and enatrling
OPPDrtunikn"es for deputation and church engagement as well.
Our team in SE Africa contsnue to see much fturt for their labour *ith multiF4e Discovery BitAe Stydies happening
weekjy lamong rnen and women separately), involvement ift kids nunisty, prayer and sharing sonsE and stories
rrom the Bible, and a local gathering of believers on Easter weekend. 11 was wonderful to hear that trNo women,
the wives of Nvo recent new believers, rnade the ¢Yec4sion that they wanted to follow Jesus for themselves earlier
this year as well. There have also been F4ans made for more Yrdler ￿rehOleS to ￿ dug this summer In
surrounding Mllages, enatling many more commuruties to access dean and drinkatrAe Wdler. As our workers in
SE Afrits F4an to return this summer, we are in process of helping them finish wdl and hope to engage them into
our ongoing work more locally - beginning vthat we hoFe wll be a new season of integratton and connectng
fomer overseas wrkers and ulilising their skills 8nd experience to mobilise the loc￿ churth.
Anwtst the leadership trartsitions. it has also been a blessing lo see new ￿Or4e wants.ng to engage in the work
around the worfd. A Ioc21 sludenl from 8eK2st School of Theology went out imth LL% to the Balkans for the month
of June on a placement and served with one of our local teams there and iyas Involved in prayer and i'ior5hip
and also yOLrth camp ministy. Two of the churchas involved In our 'Pray for Thity, initiab,ie ale also rAanning to
take a prayer tn"p to N. AIrica In october. They are the first churches lo take that 'nert step. of engagement
overseas. for which we are deeply grateful.
The third and final prayer bots￿et in our 'Pray for Thity. iniDative has teen wmFleled - praying for 30 ￿tsFI.
groups- and we look forward to delivenng these to the churehes involved in th& intbatsve over the coming rnonlhs
and seeing much breakthrough among unreached people grouFG as F*ople pray and God Calls F*OFle to ￿.

FRONTIERS IRELAND
DIRECTORS. REPORT {CONTINUEDI
FOR THE YE4R ENDED 31 MARCH 2025
One of our gods c¢nunues to be lo see new connectr.ons and relatonshiF6 estsljished in the Republic ol Irelap,d,
and while we've develtrped new links through one ol our sending churches in Dublin, %ve conb'nue lo cles'.r• to
txjild connethons Mqth other churches and denominations. learning from them and also seeing how we c2n best
se￿e them
As part of our commitment to the wder world of mission. one of our stsff Is involved in plap.ning and leading Days
of Prayer at the office on a monthly basis We Invite supporters to come and pray for an hour In tne prayer room
al the office frorn 8am - Spm. We also have tmes of corporate prayer and we would normally Invite som*one
serving overseas lo spE?k via Zoom at those bmes This provides a real conneth.on between those serving
overseas. their team colleagues 8nd the supF4)rters here We contsnue to cover different people grourts.
countries and themes over the year.
This year we saw more project funding cJ)ming in and a very successful '25th Anniversary match lundin
Inibatsve take ￿aCe. These funds enabled us to support our own field workers. proiets overseas and also to plan
for the development ol our leain here in N. Ireland loo We are very grateful to Individuals. churches and Trust
Funds for supplying the finance to enable us to pass on these funts to tless those in need and lo see the
extension of God's ￿ngdOM.
Financial review
The results are set out In detail on pages 6 to 18. The company returned net outg￿n9 resources for the year Of
,51312024- £12,380), unrestricted funds of£211,161 12024- £224.91913nd restricted funds of 7.86412024
£46.6191. The unrestricted funds are required to provide sulfioent fund5 to cover any unforeseen costs which
rnay arise and fvlfill legal obligations of the ¢hanty in the event that current levels of income are not maintained.
11 is the polity of the Charity to maintan sufffcient unrestricted r*erves as are conyslent vrth the ongoing
finanual requirements of the chanty.
The direetors has assessed the major risks to wlich the chanty is exposed. and are $8ts'sfied that systems are In
ace to mitsgate exposure to the major risks.
Plans ftir the future
We plan to recruit newworkets to serve overseas.
We plan to build on progress in building rel8tioFtshipE wth churches acrDSS the I￿and of Ireland.
We plan to recruit more churches for the Pray for Thirty Initsathve.
We ￿an lo speak In churches and lo attend the main missions convenb.on in Bangor and other
Conferenees as appropnate.
We plan to develop our Mèmber Care team and provide better member care for worker5 awerseas
We plan lo develop new poneering Initatves 19 help ltscal ¢hurches engage wtri peopI& from different
nations.
We plan to offer more vision tri￿ to Ihe churches involved In Pr?y for Thirty.
We ￿an to run monthly days of prayer In our prayer roorn for supporrer
We rjan to c*)nts'nue our regonal prayer grouF6.
We Jan lo bring on a new staff memEer 19 help media and graphic design
We ￿aft to seujre funding for a longstandng diTrc In Nortn Affica and lor four water tr¢reh￿eS In SE
Athca.
pian to secure new funthng partner5 and source fundraTsing expertse to develop neiv 0grertLP,nknes
We plan to Jay an acuve role on ￿th mission partnership bo(ies In Ni l aid Irelaryd i e MAP ap.¢ I

FRONTIERS IRELAND
DIRECTORS, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 1￿CH 2025
Struc¢ur•. 9ov•rn4nc• m•na9•m•nt
Th8 cl)aJity Is 3 cornwy Ilmjlod by pu3r8ntge Ints￿Orated on 8 2000 and rngI￿OI9d tb& Inland
Revenug (m the same dete. Thg tharttable (ompany LE gov8m8d by its MernoTrrk#um and ￿tides of
Asso¢tatirJn. The comp8ny is nDt br wofit and Jim￿d by guardnl88. tho T￿?b111ty OT the mernb8r5 is Imrfod kn e1.
The oryanlsadon Is govomod by Its Board of0￿e¢r0[5Wl￿ mèèt r8gul8rfy.
The dlrectors who semd durtng thp yearand up to th8 data of $4gnature of Ihe financ¥81 statements ww8".
s R Baxter
Mr D 8ost ICh8trl
DrSA Rodgers
Mrs S E Clarka
MrAM Orr
(Appolnlod 3 Jun8 2(Y24)
(Appokntsd 25 Noyomber2024)
New dlrectors arg appointgd by th8 m8mbers ofth8 charity at Ihe annual 9gnerdl
Alt direciornare r0qUW￿ tu pawtè In tr3lnlwd rnkting to 6wd govwnm and 8r8 rBguJarfy updab
on ￿lsIal￿n that irnpads w th8 njnnlng a charitsb￿ offganL8aUon e.g. rpKent dw4es n 18gi5LHlx)n
Intrc#Suc*d by lh8 Chaiib#s Commkssin ar￿ the GDPR.
Tho Board of Dtreciors DV8rEees lh& work of the Sondlng Baso 0trgdDr, wh) kn Itrn ts resp￿￿ble stsff
•nd volunteers. Tho Sendtng Base DtTrcbr ts not B dtredor und8rComparry Law.
Frnnti9rs Irgland IsaffiJ￿t&a n0tsvwkwort¢W￿O.
K•y Ilwwg•m•nt P•r*onn•l R•rn¥n•rntlon
Tha Baard conslder thè bJwd of dtr6Ctors and th8 d)18f8xg%th as compris479 the kpy rrranagement personnel
of the L*arity lft charya ofdwocbny and contmffiro th8 olaty and operthg Ihs on tt d3y to
day bssi5. Ml tsoard momb&rs 9ria thoir time frtety and no ￿ard rernun6r8tion PaKI in year. Boar¢
rn8rnbè￿ requlred to dE5dps8 au relwant eonfilcts 01 5nter2st and rog15ter Ihem at eath
meetsng and h atterdAn￿ YAth the ffttsfs p)Jity. ￿thdraWfrvrn dedshns wher8 3 tonfiiLt of ntErESt &ises.
Th15 report has tr￿n praparod In aLurdanc* wlth the provisjons appllL*lg to compantès enithd lo th8
mpanles Btsmp￿0n$.
Th8 r8POrtW3s approved by the 808￿ ef Dirtdor5.
/L
Mr D Best Ichatrl
Dir8ctor
DrSARodgen
Dat8d".
7_1)-4(

FRONTIERS IRELAND
INDEPENDENT EXAMINER'S REPORT
TO THE DIRECTORS OF FRONTIERS IRELAND
report to the directors on our examination ol the financi21 statements ol Fronb"ers Irpland (Fhe c*8nt)p¥
the year ended 31 Mareh 2025.
ResFective responsibilities of trustee5 and examiner
As the trustees of the Charity land also its directors for the purposes of company lawl you are resp)nsitrJle for
the preparatson of the financial ststements in ?￿Or￿an&t&'￿I*h the ,,:-
-map.+e r*f th= Ce.r,-"Plas 4r+ *Q
Haliing satisfied ourselves that the charity is not subject to audit under company law, and Is eligiye for
independent examinab'oft. It Is our responsibility to..
examine the accounts under section 65 of the CharitiesAcl (Northern Ireland) 2008..
follow the procedures l?id down in the generd Directions gNen by the Charity Cornmission for Nort*ern
Ireland under section 6519llbl of the Charits"es Actr, and
state whether paTt'cular mattels have come lo Ouf attention.
Basis of independent examiners. report
We have examined your charity accounts as required under section 65 01 the Charittes Act and our
examinab.on was Trrried out in accordan¢e wth the general Diiections given by the Charity Commissson for
Northern Ireland under se￿On 6519llb) of the Chanties Act The examination included a review of 'the
accountsng records kept by the charity and a comparison of the accounts presented w1th those recora>. It also
indudes consideration of ary unusual items or diselosures In the accounts, and seeSJng ex￿anatIonS fron you
as charity trustees concerning any such matters
Our role is to stsle whether any matenal matters have come to our a1ent.on gving us cause tc believe..
that accounbng records were not kept in respect of the chanty as required by sectson 386 of .the
Companies Act 2006.
that the finanual statements do not acwrd wth those records.
Ih8t the accounts do not comF4y Iiith the 8ccounbng requrements of secsion 396 01 the Companies A
2006 and wth the methods and principles of the Charities Ststement of Recommen¢ed Pracllce
applicable lo chanties preparing their accounts in ae¢ordance isith tre Finanual Reponng Stsndard
applitrable in the UK and Republi¢ of Ireland.
that there Is hjrther informats.on needed for a proper understanding of ihe accounts lo be reache

FRONTIERS IRELAND
INDEPENDENT EXAMINER'S REPORT (CONTINUED)
TO THE DIRECTORS OF FRONTIERS IRELAND
Indepandent examiner's statement
Since your ch8rity's gross Income exceeded a2 50.000 your exarniner must be a membpr of a Ijsfad hcty. W
can Confirm that we are qualnled to undertake the examinab.on becaus? we are a registered rnem￿r o,,
Chartered Accountants Ireland which is one of the listed bodie5
We have completed our examinatson and have no concerns in respect of the matters 111 ￿ I'l liS".ed GtrcL':
and. In connects.on iMth following the Direcbons of the Charity Commission for Northem Ireland. We trrave found
no Tnatters that require drawng to your 8ttenb"on.
GMCG LISBURN
Ch?rtered Accountants
Century House
40 Crescent Busine&s Park
sburn
BT28 2GN
Dated_

FRONTIERS IRELAND
STATEMENT OF FINANCIAL ACTIVITtES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted Re5trlcted
funds
funds
2025
2025
Total Unrestricted Restri¢led
funds
funds
2024
2024
Total
2025
2024
Notes
Income and endowments from:
Donations and legactes
Other income
99.447
1,475
197.239
296.686
1.475
95,313
1.190
2',6.999
312.312
,15a
Total income
100.922
197,239
298,161
96,503
216,999
31? C02
Expenditure on:
Charitable actvitses
95,222
205,452
300.674
99. 178
226,704
325.882
Total expenditure
95,222
205.452
300.674
99,178
226.704
325,882
Net incomel(expenditure)
5.7¢Jo
18,213}
12.5131
12.6751
19,7051
112.38?)
Transfers between
funds
11
119.4581
19,458
74
174)
Net movement In
funds
113.7581
11,245
12.5131
12,6011
19.7791
112,3801
Reconcillation of funds:
Fund balances 8t 1 April 2024
224,919
46,619
271.538
L7,520
i6.398
283.918
Fund balances at 31 March
2025
211.161
57,864
269,025
224,919
271,i38
The statement of financial a¢ttvib"es Indudes all gain5 and1055es recognised in the year. Al Incople 8r,d exreio;
denve trgm contnuing acts'vibes

FRONTIERS IREL4ND
STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025
2025
20Z4
Noto3
Flxpd aJsots
Tangible a￿ts
CurTrnt U*8•
Debtors
Cash al bank and In I￿nd
12
181.597
1a6,94S
13
2.818
86.41D
1.471
84.862
89228
¢r•dltorn: ￿0￿nts f4111n9 du• wlthln
86.333
14
11.8001
11,7401
Net ryjnwt a8sets
87.428
84.592
Totsl •s5•ts CUTr•n*114blllU•s
269.025
271.538
In¢om• fund•
Restriclad funds
Unrostricted fuAds
16
17
4S.619
224.919
211.161
9.025
271,
The company 1$ 8nlitJ8d to the èxempbon from Jhe audit toquw8mènt wntaned In 477 Df tho ComparuasA¢t
2006. forthe ygar 8ndod 31 Marth 202S.
The dweclorn aL*n(Mtedw th8tr r&spordblLIUes for comptying ￿1h thg rwtr8ments of tho Cunparb85 Att 2006
th resr*rt ￿ accounung rKords tho prBpafdllon ol fwwicaal stst8rr*nts.
Th8 rnernbe￿ havo noi wuSrBd the cornpany to ob￿n an audl of Its ffnandal stsltrmqnts for ihe year In quesaon
In a(tt)rdan¢o wtth sedon 476.
The38 financlaj ststernonts havo baon prgpured in ac(orfan¢8 ￿th the prov￿[an$ apO13ble to ￿MPanI&S SUDlect
to ihe small companbs regime.
The fl￿and￿ statgrn8nts were appmved ty th8 DI[￿Or$ on _............._..._
.*nd Sign￿ on IM$lrtehaY. by.
Mr D Best (Chairl
Dlroctor
Dr S A Ro&3ers
DlffBrtor
Compary R•glstraUon No. N103800J

FRONTIERS IRELAND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
Charity information
Frontiers Ireland is 8 pnvale company limited by gu8ranlee Incorporated in Northern Ireland. The reg.'stère¢
office and place of business Is 1st FiooT, 623 Lisbum Roatj. Bdfasl. BT9 7GT.
1.1 Acwunling convention
Tle financial statements have been prepare(J In accordance wth the chanty's Memorandum and A_Tnies cf
Assoaabon,
the Companies Act 2006 and "Accounbng and Reporttng b/ Chanbes. Statemeni cjf
Recommended Practice applicable lo charsb.es prepanng their accounts In accordance V￿1th fhA F..:
Rewrbng Stsndard ap[Aica￿e In the UK and Republit of Ireland IFRS 1021 leffethe 1 January 2019j-. The
charity Is a Put￿1¢ Benefit Entity as defined by FRS 102
The charity has taken athantage of the Provisions in the SORP for chants.es applying FRS 102 Update
"7 1 not to prepare a Ststement of Cash floi¥s.
The finanual statements are Prepared in sterling. thich Is the funthonal currency of the charty Monetsry
8mounls In these fjnanual statements are rounded to the nearest £
The financaal stslements have been prepared under the historical eost tonvenbon. Tne pnnopal accounllng
poliaes are set out below.
1.2 Going ¢oncern
Al the time of approving the finanual stslements, the directors have a reasonable expectatron tttat the chanty
has adequate resources lo contsnue In operatsond existence for the foreseeable future. Thus the ¢J"recrots
contsnue lo adopt the going ¢oncem basis of accounting in prepanng the finanual statements
1.3 Charitsble fund5
Unrestncted ftjnds are availat4e for use at the thscrebon of the directors in furtherance ol their chantable
objecb"ves.
Restrided funds are subject to speofic o)ndilions Lw donors or grantors as to how they may Oe used I h
purposes and uses of the restncted funds are set out In the notes to the fin?neal statements
1.4 Incoming resources
Income Is recogn4sed when the charity Is legally ent¥ed to It aftei any performanc6 conthtions have ￿en mei
the amounts can be measured reliatly. and it 15 probable that Income ￿￿11 be received.
CG5h donatsons are recognised on receipl Olher donabons are recognised onee the Cyi anry has bèen r.ot:.iea
of the donatton. unless perfomance eondrtons requTre deferral or the amouni Income ta¥ re￿ver&￿> In
relaion to (Sonaiions received under Gift PJd or deeLÈ of crydenant Is recognised-
.tne tJThe Ci
& contiJOII .
Legaoes are recognisÈcJ on receipt or otr,ery%15e rf the ehanty has beer. noL,fii ed o., ay Jrp.aenaig d￿sL-.￿L,￿￿Tr
the amount 15 kno¥￿. 2nd re￿ipt Is expected If ihe arneun% IS no: know the 'Jeaitsa as
contngent 2S5et
Oonaied assets gven for use by.he chanty are reccgnised %%ren reca¥ai4e

FRONTIERS IRELAND
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies (Continuedl
1.5 Resources expended
Expenditure 15 recognised once there is a legal or conslructsve obligation to transfer economic >Enefi., to a
third paty, It Is probable that a Irans'rer of economic Oenefils wal be fequired In setuement. ?D.d '.he aTcur,I CF
the obligaton can be measured reliably
Expenditure Is dassified by acbvity The costs ol each 3cbvity are made up of the IoLal of direct COSIS 2r.d
shaied costs Including supwrt costs Involved In undertakn.ng each acbvity. Direct costs attributable to a Sincle
activity are allocated direcuy to that actvity. Shar&d costs whid) contribute to more than one acbvity and
supporr costs which are not attributable to a sinye activity are apportioned betyNeen Ihtsse 2c*vittes on a basis
Consistent Kqth the use ol resourees. Central staff costs are allooted on the ￿$1$ Gf bme spent. an
depiecialion charges are allocated on the pottion of the asset's use.
l expenditure is accounted for on an aC￿￿alS basis and has been classified under headings that aggregate
all costs related to the category. Expenditure is recognised where there is a legal or constru¢tsve otrligaton ic
make payments lo third p8rtses. it is probable that the settlement wll ke required and the amount of the
olsigatson ean be measured reliably. It Is categonsed under one of the followqng headings. Costs ol rasing
funds, Expenditure on charitabje activities and Other expendilyre.
lrrecovera￿e VAT is charged as an expense against the acb.vity for which expenrfi￿re arose.
Supptrrt costs are those ￿8t assist the work of the cha¥ity bul do not (firecdy represent charrtable actyvitiès
and Include office ￿Sts, governance costs. deprecith.on ￿$ts and payroll costs. They are Incurred directly In
support of expenditure on the obje¢ts of the charity and indude project management carried out at the ofnce.
Office ¢osts, depreaation costs. goyerrtance costs and payroll costs are allocated to chaniable actvitres
based on the percentage share of restn.cled income for each chantable a¢bvty. The allocation OT ihtt support
costs Is analysed In note 7 .
1.6 Tangible fixed assèts
Tangl￿e fixed assets are inityally measured al cost and sutsequendy measured at cost or valuatson. net of
depreo8tton and any impairment losses.
Depreuation Is recognised so as to vffjile off the ￿st or valuatron of assets less their rewdual values over their
tJ5eful lives on the folloY*ng bases."
Freehold13nd and bU￿￿"n9S
Fixtures and fiitsngs
Motor vehicles
2°A strajghr ljne
20fj/g Straight line
200A Reduung balance
The gain or loss ansing on the disp¢Jsal ol an asset Is determined 8$ the difference bemeen the sai
prO￿ed$ and the carrying value of the asset. and Is re¢ognised In the ststement of fiii aDa81 a¢tvites.
1.7 Cash an¢J cash equiv31ents
C2sh and ￿sh equival•snts Include cash In hand. dewsits hel(f ai cal., bar4ks ciDeJ sp2.~-rar.T .[¢￿Id
Investments &%qlh onginal maturities Oi three monihs or less and bark oi eFer21*i Dan.< O"Ol￿ra1 arts Si.NP,
thin borrowings In current liabiliknes

FRONTIERS IRELAND
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies (Continued)
1.8 Financial instruments
The charity has elected to apply the pro'Jisions ol Sectton 11 '8asic Finanaal Instruments. and SecJo,- 12
'Olher Finanoal Instruments Issues. of FRS 102 to all of its financlal Instnjments
FinancJal Instruments are recogrused in thè chanty's balan￿ sheet whèn the charty ￿comeS paty lo L*e
contractual provisions of the instrumenL
Finanual assets and Iiats"Iitseg are offset, Mlh the nel amounts presented in the financial 5tsteMen￿, when
Ihere Is a legally enforceable nghl to set off the recognised amounts and there Is an Intentstrn to seue on a
net basis or lo realise the asset and setde the liability sirnultsneously.
Basic financial assets
Basic ftnanoal assets, which include debtors and cash and bank balances. are Initally measured at
transacbon pnce Induding transacbon Costs and are subsequentsy carned al amornsed COSL usI.".g the
effecbve interest method unless the arrangernenl consbtutes a financing transacbon, where Ime transactson Is
measurerj at the present value of the future receipts thscounled at a market rale of interest Finantta assets
classified as receivable wjthin one year ale not amorbsed
Baslc financial liabilifies
asic financial liabilihes, Induolng cre¢Jtors and bank loans are initially recognised at tr2nsacbon pnce unless
Zhc arFangempnt consttutes a financing transathon, where the debt Instrumen¢ Is neasured ai the presen:
value of the f￿Ure payments discounted at a market rate of InteresL Financ1￿ Iiabilitses clessffied as payable
thin one year are not arnorbsed.
Debt Instruments are subsequentIy carned at amortised cost, LEing the effecbve Iri
terwi rate Tetr,Dd.
Trade credrtots are oUigabons to pay for goods or services that have bèen acquired In ihF or¢Jinary coursè o.,
ens from suppliers. Amounts payable are dassified as current liab"Iitses Il ￿Yment ￿ due vfflhin one
>vEar or less. If not, they are presented as non-curront Iiat4libes Trade Ci et*tors are re￿s￿.1sed .'Iitalli 3:
rransacbon price and subsequenuy measured at amornsed CO￿ using the effethe Inierest metnod
Derecognition olfinan¢lal Ilabilities
Fin2nual lia￿li￿e5 ?re derecognised when the charity's contractual obligat.ons expre or are dscharged or
cancelled.
1.9 Employee benefits
The cost of any unused holiday entsuemenl ts recognised in ihe period In which irie em Jcyee's ben¢lCeS a.,
received
Torminatson bcncfits ar? recoGnised ITnett,,aie,'y as ani exve-.,se ',.,".ei ;;,e -Ya,;
to terrninaie Ene enployment 04 an emtyoyee or ro pro*iQe terrrin¥3￿0d L tene:,
1.10 Retirement benefits
Paymeqts io dafined conmbuDon retrrerr.ert ba?e..' schAp.•s ?.• ctrar-èd 2S

FRONTIERS IRELAND
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
Donations and legacies
UnTestri¢ted ReslflGted
funds
funds
Totsl Unreslncted Restricted
funtis
Tots.,
2025
2025
2025
2024
2024
Donatons and gifts
99,447
197.239
29S.686
95.313
215,999
312,?1?
Donations and gifts
General donations
Donatyons for
mis￿OnarieS
Donatsons for projects
Sending Base Levy
Tax reclaimed on Qft￿d
donatsons
79,066
79,066
79.357
140.274
56,965
140.274
56,965
13,305
112,4r
13.305
7,931
7.076
7.076
8,025
8,025
99.447
197239
296.686
95,313
216 999
3",2312
Other income
Unrestricted Unrestricted
funds
funds
2025
Bock sales

FRONTIERS IRELAND
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
Charitable activities
Missionaries
& pastoral
care
Staff
appeaji
Project North Africa
oppe¢sIs
PTojeciS
Totsl
Total
2025
2025
2025
202?
40,188
10.825
Depr8ciab"on and
Impaiimenl
Missionaries and pastoral
care
Prcieu. cos
Meeting end travel costs
V.Issionary
Books and puUicatsons
Board expenses
7,983
65.125
5,466
5,46
a4S8
148,527
148 i21
46.109
5.14D
20,000
5,140
4.419
1.657
668
494C
1,Sfi
206,065
10.825
34,083
2Th 102
Share of support costs
(see note 61
1,334
3.216
2.469
222,618
12.15S
37.299
28,598
300,614
325 882
Analysis by fund
Unrestriuecl funds
Restncted funds
74.091
148,527
1,334
10.825
11,199
26,100
8,598
20,000
95.2
205 452
59. 1-. 8
222,618
12,159
37.299
28.598
3£J.e8?

FRONTIERS IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Charitable activities (Continued)
For the year ended 31 March 2024
Misslonaries
& pastOTal
care
SL2ff
appeals
Project North Africa
appea15
projects
Totsl
2024
staff cctsls
Depreciab'on and Impairment
iissionaries and pastoral care
PioJecl costs
Meeting and travel costs
Missionary costs
Books and putrAicatons
oard expenses
26 331
5.488
122.406
17 253
14 343
6.087
64 014
5.4a8
69,732
26.000
9.329
4,940
1.190
1,037
9.329
170.721
17,253
84.075
Share of support Costs {see note 61
11.314
1.722
6.115
2.595
182,035
18,975
90.190
34.682
3£5.882
Analysls by ftjnd
Unrestricted funds
R￿tricted fund%
68.316
113,719
1.722
17.253
20,458
69,732
8,682
.000
99.1",
182.035
18,975
90.190
34.682
32?.882
Description ot charitable activities
Mlssionaries & pastoral care
ProvI￿n9 assistance and pastoral care to our missionaries serving In the mission field
Stsff appeals
Providing 5UPPOrt for the work of st3ff Members
Project appeals
To support the water borehoIes proiecL
North Afnc3 projects
Prtrvidng supFort for indiwdual projects In Nottth Afnca
North Afnca projects
Providng support for incltvidual projects In Norhl ￿nCa.

q> W q5 q) 4>
E E E E E E E E E E E E
¢ o o o o o o o o o o o
c c e c c c c c c c c
v u u u v u u ts ti u
(O o) W LQ
o) o?
o o o o o o o o o o o o
8QOP)m O
In (waj
¢Da)ort
tn ¢0
o) rfs ¢
ry 11

FRONTIERS IRELAND
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
Net movetnenl in funds
2025
2024
The net movement In fu4ds is slated after thargingljcredilingl.
Deprociat"',or, c,, tar,gible fixed asscts
Directors
None of the directors lor any persons connected wth them) received any remunerats.on or bep.efits from the
charity during the year.
Employees
Numter of employees
The average monthly number of employees during the year was"
2025
Nurnter
2024
Number
Governance and administrabon
Development
Employment costs
2025
2024
Wages an¢J sa18nes
Other pension costs
63 228
1897
62150
13S5
65.12?
The chanty considers IYS key Managem?￿nI personnel to compnse of the Injslees. and the Senci.-.g Base
director The lotsl employment benefits Induding emFJoyers pension contributson oflhe key manage,-
perstsnnel were Q8,89212024_ 8.8921.
There %4ere no em ￿0yeES vknose annL121 remunerabon Kyas C60 000 or noi 2.
10 Taxation
The c*any Is exempi f,.om tax on In¢oii
e aria Gains',alling LY.'n se=
252 of the Taxatson o., charge8￿e Gains Act 1 Q9? to the exten4 tha; t,lese e". e 3Pr*,￿a to IS ernar!:3￿e rt=
11
Transfers
Transfers from unre*ncted fun¢x to restraed furL¥dS In year rda".es LO _w.eiig resoL.rTrs excenaea
eycess cl funds receivè

FRONTIERS IRELAND
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
12 Tangible fixed assets
Freehold land Fixtures
#nd buildings
ritting>
Motor
vehicle5
ToLIl
Cost
Al 1 Apnl 2024
Addiknons
Disposals
210,000
11.195
3,810
4e8
130181
13 0181
At 31 March 2025
210.000
8,663
3,810
Dopre¢iation and impairment
At 1 Apnl 2024
Depreciation charged In the year
Eliminated In respect of disposals
8.998
786
12.8501
.412
480
38.ottc
4,200
At 31 March 2025
31.e50
7.134
1.892
Carrying amount
At 31 March 2025
178.150
1.529
1.918
181597
At 31 Maich 2024
182.350
2,197
2.398
188.945
13 Debtors
2025
Amounts falllng due within one year".
2024
Prepayments and accrued Income
2.817
1471
14 Creditors: amounts falling due withln one year
2025
2024
Accruals and deferred Income
15 Retiremerrt ienefit schemes
2025
2024
Oefined contribution schemes
Charge ro profit or loss in Fesroet ol defined cfjntnbLrtTon schemÈ5
ne chanty operates a defined contnL)utton pengon sctrLeme lor *1 ouaiitsp.g er.oioyees The assers -1
str,eTc are nero seDaraieli ',rGm iicse o., tne c,".a:-.ri iy a?

tr400
Irjoro
OD
ov
ooroo
rryo
17> 0
rNo

FRONTIERS IRELAND
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
17 Unrestricted fund5
The unrestricted funds ol the charity comprise the unexpended balances of donations and gra￿￿ts wnich are
not subject to speofic conditions ty donors and gr3ntors as to holy they may k used Tlese Includp
designated funds ivhich have been set 2side out ol unrestncted fb'nds by IfTe tiustees fci skpofic purposes
At1 April
2024
Incoming
resotsrces
Resources
expended
Transfets At 31 March
2025
General funts
224.919
100.922
19S,2221
119.4581
211.161
Previous yeaT-
At 1 April
2023
Incoming Resources
resources
expended
Transfers At 31 Mar¢h
2024
General funds
96,503
199,1781
74
.91a
18 Analysis of net assets between funds
UnreslTlCted
funds
2025
Restsi¢led
funds
2025
Total
2025
At 31 March 2025".
Tangible asseis
Current assets1llia￿J1ts'eS1
181.597
29,564
18-.. j4-,
57,864
211.161
57,8S4
289 G?5
Unrestricted
funds
2024
Restrided
funds
2024
Total
2024
At 31 March 2024..
Torgible assets
Cuirent assetsllliatrfliaesl
919
19 Relaleé party transactions
There were no disdosable related p2rfv transacbtsns dunng the > ear I£￿£4 pone,