APPENDIX2
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Frontiers (Overseas)
at GF aD | Receipts and payments accounts
| | 1 y
Section A Statement of receipts and payments
. Expendable Permanent
Unrestricted Restricted funds endowment endowment Total funds
funds funds funds current period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
DonationsToT 4,920
CC =
Legacies |
ornts =
Receipts from fundraising activities |TTT
Gross trading receipts a 5 ee be eeee be)
Income from investments other than land
and buildings
Gross receipts from other charitable
activities
AiSubtotal| __1920|}{iff ~SS—-Of «| —COtSCCCédt 920
A2 Receipts from asset & investment
sales
A2Subtotal] —-——-OF TOF
A3 Payments
Payments relating directly to charitable
activities
Governancecosts, =
Auait/independentexaminationf T=
tegalcostsf Ee
cd ReoGR) Ol (Oe
[2828]]
A3 Sub total[ [2528]][ [TE]]
A4 Payments relating to asset and
investment movements
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1
APPENDIX 2
2
APPENDIX 2
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$C 050912
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Total funds last
period
to nearest £
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ee
986
_
fo
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APPENDIX 2
4
-0; $C050912
| Section B Statement | of balances | of balances | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . Categories |
. Details |
U | : tricted ieeinds© |
. Restrictedfunds |
E endowment |
dabl mentfunds |
Permanent endowment funds |
Total °period |
t | . Total lastperiod |
|||||
| to nearest £ | to nearest £ | to | nearest £ | to nearest £ | to nearest £ | to nearest £ | |||||||||
| Cash and |
bank | bal | t | start | of | ||||||||||
| Surplus/ (deficit) shown on | receipts and | ||||||||||||||
| payments | account | ||||||||||||||
| Cash and | bank balances | at end | ofyear | 25,804 | 25,804 | ||||||||||
| (Agree balances | with | receipts | and payments | ||||||||||||
| account(s)) | |||||||||||||||
| . Details |
Fundtowhichasset | assetbelongs | Marketvaluation | Lastyear | |||||||||||
| to nearest £ | to nearest £ | ||||||||||||||
| _ | — | — | |||||||||||||
| Total | |||||||||||||||
| Details | Fundtowhichasset | assetbelongs | Cost (ifavailable) | coeevailable) | (if | Lastyear | |||||||||
| to nearest £ | to nearest £ | to nearest £ | |||||||||||||
| -= | = | = | |||||||||||||
| Total | |||||||||||||||
| Details | Fund towhich | liability relates | Amountdue | Lastyear | |||||||||||
| to nearest £ | to nearest £ | ||||||||||||||
| — | ——== | ||||||||||||||
| Details | Fundtowhich | liabilityrelates | “estimate) | Lastyear | |||||||||||
| to nearest £ | to nearest £ | ||||||||||||||
| a— | — | —— | |||||||||||||
| Total | |||||||||||||||
| Signed byoneortwotrusteeson behalf of all the trustees |
j Signature |
j PrintName |
Date of approval |
||||||||||||
| EEE |
2015-02-24-rp-accs-cs-version-excel-with-amended-cell.xlsx AStatement of balances
December 2007
APPENDIX 2
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-0 $C050912
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Section C Notes to the Accounts
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C1 Nature and purpose of funds
(may be stated on analysis of
funds worksheets)
Type of activity or project supported Tevtation, Number of grants ®
7 ——===
C3a Trustee remuneration If no remuneration was paid during the period to any charity trustee or person connected to a trustee
cross this box (otherwise complete section 3b) X
Authority under which paid ®
C3b Trustee remuneration -
details
C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise
complete section 4b) X
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Number of trustees £ =— Transaction Balance amount (£) outstanding at Nature of transaction period end (£) | | | | I
oe——=—
Nature of relationship
C5 Transactions with trustees
and connected persons C6 Other information
2015-02-24-rp-accs-cs-version-excel-with-amended-cell.xlsx (Notes
December 2007
-0 $C050912
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Additional analysis (1)
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Analysis of receipts and payments
| 1 | Donations | |||||||
|---|---|---|---|---|---|---|---|---|
| Unrestricted funds |
. Restrictedfunds |
Expendable endowmentfunds |
Permanent endowmentfunds |
Total current period |
. Total lastperiod |
|||
| to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest | £ | ||
| reference error | - | - | - | reference | reference | |||
| 2 | Grants | |||||||
| Unrestricted funds |
Restricted funds | Total current neriod |
Total last period | |||||
| to nearest £ | to nearest £ | to nearest £ | to nearest | £ | ||||
| 3 | Gross receipts from other charitable activities | |||||||
| Unrestricted funds |
. Restrictedfunds |
Expendable endowmentfunds |
Permanent endowmentfunds |
Total current period |
. Total lastperiod |
|||
| to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest | £ | ||
| -0 | -0 | -0 | -0 | -0 | -0 | |||
| 4 | Payments relating directly to charitable activities | |||||||
| Unrestricted funds |
. Restrictedfunds |
Expendable endowmentfunds |
Permanent endowmentfunds |
Total current period |
. Total lastperiod |
|||
| to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest | £ | ||
| referenceerror | -0 | -0 | -0 | (referenceerror | referenceerror |
2015-02-24-rp-accs-cs-version-excel-with-amended-cell.xlsxAdditional notes (1)
December 2007
$C050912
| Additional analysis (2) | |||||||
|---|---|---|---|---|---|---|---|
| 5 Breakdown of unrestricted funds | |||||||
| Total unrestricted | |||||||
| funds | funds last period | ||||||
| Receipts | |||||||
| Receiptsfrom fundraising activities | eebe eebe ee ee |
beonI beoo Oe Os Oo On Os On On On |
IOsOsET) oo Oe OsET) Oo On OseT On On On2 |
ET)0s ET)Os eT ) 2 |
|||
| Grosstrading receipts Income from investmentsotherthanlandand buildings Rentsfrom land & buildings Gross receiptsfrom othercharitable activities |
eeOo On Oo ** |
ee**be s |
Oo On OoOE)Os |
CE C—C‘idLYTCNCCTTO be(OnOsDs Op fs OyO |
|||
| Subtotal | OO | OO | |||||
| cross ref error | |||||||
| Receipts from asset & investment sales | |||||||
| Proceedsfrom sale offixed assets Proceedsfrom saleofinvestments |
Subtotal | ee es |
OPEO | On On Oo2 ieRe6pfy OyOs EO |
2 Os |
||
| Totalreceipts | |||||||
| cross ref error | |||||||
| Payments | |||||||
| Expensesforfundraising activities Gross trading payments |
eebefeOn eonOn Oo |
OnOs On Oo2 |
OsDs 2 |
||||
| Investmentmanagement costs | en | on On On | on On OnSD | SD | |||
| Payments relating directly to charitable activities | ee | On On On | On On OnTD | TD | |||
| Grantsanddonations | eebe en |
be(OnOs On On On2 |
OsDs 2 |
||||
| Audit/independentexamination) | }TE | TE | |||||
| Preparation ofannual accounts) Legalcosts] |
{ | TT | |||||
| Subtotal | OFEO | EO cross ref error |
|||||
| Payments relating to asset and investment movements | |||||||
| Purchasesoffixedassets Purchase ofinvestments |
Subtotal | eebe eebe |
OFPOPP | beOnIOsOsEL)Os beRe(OpOyOs POPP |
|||
| Totalpayments | |||||||
| cross ref error | |||||||
| Netreceipts /(payments)[Td | |||||||
| Transfers to / (from)funds | Se | 9A0I | |||||
| Surplus/(defieit) foryear[JT | [JT | ||||||
| cross ref error | |||||||
| Nature and purpose offunds | |||||||
2015-02-24-rp-accs-cs-version-excel-with-amended-cell.xlsxAdditional notes (2)
December 2007
-0 |$C050912
| Additional analysis (3) | ||||
|---|---|---|---|---|
| 6 Breakdown of restricted funds | ||||
| Total restricted | Total restricted | |||
| funds | funds last period | |||
| Receipts | ||||
| eebe0sIOenT) eebobeOn 8 |
||||
| Receipts from fundraising activities | ee Onfs OsDO | |||
| Grosstrading receipts | eseoOoDs | |||
| Rents from land & buildings Gross receipts from othercharitable activities |
ee MeOeOo OsIL) 8 |
|||
| Subtotal | OFOOO | |||
| Receipts from asset & investment sales | ||||
| Proceedsfrom sale offixed assets Proceeds from sale ofinvestments |
ee OnfsDO pe |
|||
| Subtotal) | [OFTOOOO= | = | ||
| Totalreceipts | ||||
| Payments | ||||
| Expenses for fundraising activities | ee ReOs Ss |
|||
| Grosstrading payments Investmentmanagementcosts Payments relating directlytocharitable activities |
a ieonfsDO a oeeeOe(osLO eebeRe0ne(o) |
|||
| Audit/independentexamination) Preparation ofannual accounts){TT |
es eRopOeoT) |
TT {TT |
||
| Legalcosts} | TTC | |||
| Subtotal | OJPOO= | = | ||
| Payments relating to asset and investment movements | ||||
| Purchases of fixed assets Purchase ofinvestments |
Subtotal) | ee MeOessSs ee0pRe0pOp NyA) [OTPOO |
||
| Totalpayments | ||||
| Netreceipts/(payments)[=JC | ||||
| Transfers to / (from)funds | A9** | ** | ||
| Surplus /(deficit) foryear[= | [= | |||
| Nature and purpose offunds | ||||
2015-02-24-rp-accs-cs-version-excel-with-amended-cell.xlsxAdditional notes (3)
December 2007
Independent examiner’s report on the accounts
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Report to the trustees/
members of Frontiers (Overseas)
Registered charity SC050912
number
On the accounts of the Period start date Period end date
charity for the period
Day Month Year Day Month Year
01 May 2024 to 30 April 2025
Set out on pages
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-
Respective The charity’s trustees are responsible for the preparation of the accounts in accordance
-
responsibilities of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
-
trustees and examiner Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my ~~attention~~
Basis of independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts examiner’s statement Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the view given by the accounts.
Independent examiner’s statement[In the course of my examination, no matter has come to my attention ]
-
which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
-
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed: Date: 05.01.2026 Name:**
Relevant professional Institute of Chartered Accountant in England and Wales qualification(s) or body (if any): (ICAEW)
Address:
FRONTIERS (OVERSEAS) Trustees’ Annual report
1. Objectives and Activities
Objectives: The primary objective of F(O) is to for the charitable purpose of encouraging and facilitating people to live out their Christian faith for the benefit of local communities and make the love and teachings of Jesus Christ known, particularly among those who have had little opportunity to hear, through using professions and skills to serve communities in varying ways according to local needs, including development projects, relief work, teaching, medical work etc.
Activities: Throughout the year, our activities have centred around networking and mobilisation among believers so as to raise and develop them to serve for people who haven’t had the chance to hear the gospel of Jesus Christ.
Key activities include:
-
Visitation & Networking: We have visited over 13 cities (Manchester, Bolton, Bradford, Leeds, Birmingham, Nottingham, Glasgow, Dundee, Cambridge, Oxford, London, Cardiff, Reading) and 15 churches (eg Cambridge Chinese Christian Church, Chinese Church in London, Church of God Scotland, Birmingham Chinese Evangelical Church, Flow Church in Manchester, Leeds Chinese Gospel Church Strings of Life Christian Ministry, Nottingham Chinese Christian Church) in the UK. Moreover, numerous interactions with over hundreds of believers were also enacted.
-
Speaking: Over 15 talks/preachings have been done to share the vision and aspiration of the organisation.
-
Workshops/Seminars: Workshops/seminars were organised irregularly focusing on training believers to reach out neighbours in the UK.
2. Achievements of Frontiers (Overseas) :
• Raising Awareness of Frontiers (Overseas)
- During the reporting period, a key focus of the charity’s work has been to increase awareness of Frontiers (Overseas), recognising that visibility and understanding are essential in the early stages of its
1
development. Meaningful impact depends on the engagement of believers who share the vision of reaching out to and serving their neighbours. Considerable effort has therefore been directed towards church visits, relationship-building, and networking with a range of churches and organisations. These activities have laid an important groundwork for future mobilisation and participation.
• Development of Focus, Concern, and Prayer Groups
- As a result of engagement across more than 13 cities and locations, including visits to 15 churches and contact with over 1,000 individuals, the charity has seen the formation of focus, concern, and prayer groups in several areas. In locations where formal groups have not yet been established, individuals have been encouraged to remain connected through the charity’s care network, enabling ongoing involvement and support for the work of Frontiers (Overseas).
Concluding Remarks
Over the past year, the Trustees have continued to reflect on the nature of our mission, recognising it as both deeply rewarding and demanding. It has been encouraging to witness individuals seeking to express their Christian faith through service to others. At the same time, nurturing such commitment within the context of the UK’s increasingly individualistic culture remains an ongoing challenge.
Our work has taken place against a backdrop of persistent economic pressure and a community environment that continues to evolve. Changes in the population landscape, alongside shifting immigration policies and rising costs of living, have contributed to an increasingly complex set of needs. These factors require us to remain attentive, responsive, and realistic in assessing the scope and limits of our current provision.
Ensuring the charity’s financial sustainability remains a priority as we seek to maintain and, where possible, develop our services. While feedback from participants and stakeholders has been encouraging and suggests meaningful impact, the Trustees recognise that demand continues to outpace our present capacity. A particular and immediate concern is the recruitment of suitably skilled and committed personnel to support the ministry. Staffing constraints pose a risk to the continuity and growth of our work, and addressing this remains a key focus.
2
Looking ahead, the Trustees reaffirm their commitment to the charity’s mission while recognising the need for flexibility in responding to emerging challenges and opportunities. Strategic attention will continue to be given to workforce planning and organisational resilience.
Nevertheless, the past year has marked a constructive step forward in the charity’s development. As we enter the coming year, the Trustees remain encouraged by what has been achieved and committed to moving forward with faith, relying on God’s guidance and grace as we continue in this work.
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APPENDIX 1
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Period start date Period end date
Day Month Year Day Month Year
From 1 5 2024 To 30 4 2025
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Office of the Scottish Charity Regulator
Reference and administration details
Charity name Frontiers (Overseas) Other names charity is known bv Registered charity number $C050912 Charity’s principal address 5 Main Street Lennoxtown
Postcode G66 7HA
Names of the charity trustees on date of approval of Trustees’ Annual Report
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
1 APPENDIX 1
16 17 18 19 20
Reference and administration details
Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)
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Name Dates acted if not for whole year
Structure, governance and management
Type of governing document Constitution
Trustee recruitment and appointment
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Objectives and activities
| Charitable purposes | The organisation is established for the charitable purpose of encouraging people to live out their Christian faith for the benefit of local communities and make the love and teachings of Jesus Christ known, particularly among those who have had little opportunity to hear, through using professions and skills to serve communities in varying ways according to local needs, including development projects, relief work, teaching, medical work etc. In particular, the objects are: The advancement of religion by: 3.1 Raising awareness of needs and opportunities for care & service, 3.2 Encouraging and offering practical support overseas communities in these ways, 3.3 Working in partnership with churches and other organisations to prepare and support those forming or joining overseas teams, The advancement of community development by: 3.4 Recruiting people, encouraging prayer and financial support for teams, activities and projects serving local communities. |
|---|---|
| Summary of the main activities in relation to these objects |
Throughout the year (2024-2025), our activities have centred around networking and mobilization among believers so as to raise and develop them to serve for people who haven’t had the chance to hear the gospel of Jesus Christ. Key activities include: • Visitation & Networking:We have visited over 13 cities (Manchester, Bolton, Bradford, Leeds, Birmingham, Nottingham, Glasgow, Dundee, Cambridge, Oxford, London, Cardiff, Reading) and 15 churches (eg Cambridge Chinese Christian Church, Chinese Church in London, Church of God Scotland, Birmingham Chinese Evangelical Church, Flow Church in Manchester, Leeds Chinese Gospel Church Strings of Life Christian Ministry, Nottingham Chinese Christian Church) in the UK. Moreover, numerous interactions with over hundreds of believers were also enacted. • Speaking:Over 15 talks/preachings have been done to share the vision and aspiration of the organisation. • Workshops/Seminars:Workshops/seminars were organised irregularly focusing on training believers to reach out neighbours in the UK. |
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APPENDIX 1
Achievements and performance
Summary of the main achievements of the charity during the financial period
Achievements of Frontiers (Overseas) :
1. Raising Awareness of Frontiers (Overseas)
During the reporting period, a key focus of the charity’s work has been to increase awareness of Frontiers (Overseas), recognising that visibility and understanding are essential in the early stages of its development. Meaningful impact depends on the engagement of believers who share the vision of reaching out to and serving their neighbours. Considerable effort has therefore been directed towards church visits, relationshipbuilding, and networking with a range of churches and organisations. These activities have laid an important groundwork for future mobilisation and participation.
2. Development of Focus, Concern, and Prayer Groups
As a result of engagement across more than 13 cities and locations, including visits to 15 churches and contact with over 1,000 individuals, the charity has seen the formation of focus, concern, and prayer groups in several areas. In locations where formal groups have not yet been established, individuals have been encouraged to remain connected through the charity’s care network, enabling ongoing involvement and support for the work of Frontiers (Overseas).
Concluding Remarks
Over the past year, the Trustees have continued to reflect on the nature of our mission, recognising it as both deeply rewarding and demanding. It has been encouraging to witness individuals seeking to express their Christian faith through service to others. At the same time, nurturing such commitment within the context of the UK’s increasingly individualistic culture remains an ongoing challenge. Our work has taken place against a backdrop of persistent economic pressure and a community environment that continues to evolve. Changes in the population landscape, alongside shifting immigration policies and rising costs of living, have contributed to an increasingly complex set of needs. These factors require us to remain attentive, responsive, and realistic in assessing the scope and limits of our current provision. Ensuring the charity’s financial sustainability remains a priority as we seek to maintain and, where possible, develop our services. While feedback from participants and stakeholders has been encouraging and suggests meaningful impact, the Trustees recognise that demand continues to outpace our present capacity. A particular and immediate concern is the recruitment of suitably skilled and committed personnel to support the ministry. Staffing constraints pose a risk to the continuity and growth of our work, and addressing this remains a key focus. Looking ahead, the Trustees reaffirm their commitment to the charity’s mission while recognising the need for flexibility in responding to emerging challenges and opportunities. Strategic attention will continue to be given to workforce planning and organisational resilience. Nevertheless, the past year has marked a constructive step forward in the charity’s development. As we enter the coming year, the Trustees remain encouraged by what has been achieved and committed to moving forward with faith, relying on God’s guidance and grace as we continue in this work.
Financial review
Brief statement of the charity’s policy Our charity spent the budgeted income in the year on activities and hold on reserves no reserve. Details of any deficit The total amount of donations received this year has dropped, and as a result a deficit of £604 was recorded. Donated facilities and services (if any) 3 APPENDIX 1 Other optional information Declaration
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The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
Signature(s)
OSCR will accept
digital or typed
signatures
Full name(s)
Position (e.g. Chair) Secretary
Date 23 January 2026
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