The directors present their annual report and financial statements for the year ended 31 March 2026.
The 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 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).
The charity's objective is 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.
This has been a year of continued change, transition and growth in our first season under new leadership after 25 years.
Our workers have continued to support the growing group of believers in N. Africa by providing regular discipleship support and mentoring, as well as compassionate care in a variety of contexts. Their support of a local Disability Centre has enabled the training of more young adults in residence with work skills and abilities that they otherwise would not have received, and also enables local believers to engage with staff members and have ongoing spiritual conversations. As the indigenous church has grown, our workers felt it was time to end their season of service there and return this past summer.
Other workers serving in N. Africa completed 16 months of language and culture study in their city. They have made fantastic progress linguistically over the time there, have joined another team that they will re-join after Home Assignment, and have been building relationships with locals, especially those seeking to know more about Jesus. There is now a completed Bible in the language of the majority of the people in their country - a project that took 30 years to complete. This, along with an audio Bible version that is now ready, will be a fantastic resource for ongoing relationship building.
We’ve taken two short term Prayer/Vision teams over the year with different church members and Board/Staff members involved. In terms of overseas workers, we’ve facilitated two students from a local Bible college to go on one month summer placements, had 8 new enquirers emerge over the past year and 1 person officially apply to serve with us longer-term. These short-term teams and placements do much to solidify vision for the wider work and help people pray in a more informed way.
As well as new enquirers, we’ve seen growth in the home team as well with a recent Media graduate coming onboard the team in June to not only help with media but also to be trained as a Finance Lead as well. We’ve also had a worker, who returned from overseas service, join us in a mobilising role for at least a year, so it’s been a joy to see our team double in size from last year!
One of our goals continues to be to forge new connections and relationships in the Republic of Ireland, and we’ve seen new openings and connections emerge to share with students in places like Trinity College, Dublin. Our workers from N. Africa have also been sharing about the work in multiple churches across Ireland during their Home Assignment, increasing support and awareness.
As part of our commitment to the wider world of mission, our Guesthouse continues to provide much needed rest and support for overseas working who need a place for retreat, staff members continue to be involved in planning and leading Days of Prayer at the office on a monthly basis, and we have Member Care specialists who help support existing Irish workers and workers in the wider organisational level. We continue to partner and journey with many local churches - providing them with prayer resources to pray for nations and peoples - and we will continue to invest in training by launching our new ‘Journey to the Field’ training for interested enquirers later this year.
The results are set out in detail on pages 6 to 18. The company returned net incoming resources for the year of £16,234 (2025 - net outgoing resources of £2,513), unrestricted funds of £240,904 (2025 - £211,161) and restricted funds of £44,355 (2025 - £57,864). The unrestricted funds are required to provide sufficient funds to cover any unforeseen 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 maintain sufficient unrestricted reserves as are consistent with the ongoing financial requirements of the charity.
The directors have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
Plans for the future
We plan to develop a new ‘Journey to the Field’ training programme for those interested in going overseas.
We plan to send out new workers to serve overseas.
We plan to develop new mobilising pathways through our new mobiliser.
We plan to build on progress in building relationships with churches across the island of Ireland.
We plan to develop existing training programmes and create and pilot new training initiatives throughout the year.
We plan to speak in churches and to attend the main mission convention in Bangor and other conferences as appropriate.
We plan to develop our Member Care team with a view to provide better member care for workers overseas and those considering going.
We plan to develop new pioneering initiatives to help local churches engage with people from different nations.
We plan to run monthly days of prayer in our prayer room for supporters.
We plan to continue our regional prayer groups.
We plan to bring to strengthen and develop our existing staff team and develop a wider network of volunteers.
We plan to continue to invest in the work of our Guesthouse to provide rest and retreat for overseas workers, to help them continue in their work of sharing Jesus in other places.
We plan to secure more funding for the Disability Centre in North Africa.
We plan to engage with existing and new funding partners.
We plan to continue to play an active role on both mission partnership bodies in NI and Ireland i.e. MAP and IMAP.
The charity is a company limited by guarantee incorporated on 8 March 2000 and registered with the Inland Revenue on the same date. The charitable company is governed 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 organisation is governed by its Board of Directors who meet regularly.
The directors who served during the year and up to the date of signature of the financial statements were:
New directors are appointed by the members of the charity at the annual general meeting.
All directors are required to participate in training relating to good governance and directors are regularly updated on legislation that impacts upon the 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 the Sending Base Director, who in turn is responsible for the staff and volunteers. The Sending Base Director is not a director under Company Law.
Frontiers Ireland is affiliated to the Frontiers network worldwide.
Key Management Personnel Remuneration
The Board consider the board of directors and the chief executive 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 are required to disclose all relevant conflicts of interest and register them at each quarterly board meeting and in accordance with the Trust's policy, withdraw from decisions where a conflict of interest arises.
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemptions.
The directors' report was approved by the Board of Directors.
We report to the directors on our examination of the financial statements of Frontiers Ireland (the charity) for the year ended 31 March 2026.
Having satisfied ourselves that the charity is not subject to audit under company law, and is eligible for independent examination, it is our responsibility to:
examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008;
follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act; and
state whether particular matters have come to our attention.
We have examined your charity financial statements as required under section 65 of the Charities Act (Northern Ireland) 2008 and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also included consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as charity trustees concerning any such matters.
Our role is to state whether any material matters have come to our attention giving us cause to believe that:
1. Accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
2. The financial statements do not accord with those accounting records; or
3. The financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102); or
4. There is further information needed for a proper understanding of the financial statements to be reached.
We have examined your charity accounts as required under section 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)(b) of the Charities Act. The examination included 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 seeking explanations from you as charity trustees concerning any such matters.
Since your charity’s gross income exceeded £250,000 your examiner must be 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 which is one of the listed bodies.
We have completed our examination and have no concerns in respect of the matters (1) to (4) listed 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.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Frontiers Ireland is a private company limited by guarantee incorporated in Northern Ireland. The registered office and place of business is 1st Floor, 623 Lisburn Road, Belfast, BT9 7GT.
The financial statements have been prepared in accordance 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 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the 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 accounting policies are set out below.
At the time of approving the financial statements, the directors have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the directors in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Donated assets given for use by the charity are recognised when receivable.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
All expenditure is accounted for on an accruals basis and has been classified under 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 that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under one of the following headings: Costs of raising funds, Expenditure on charitable activities 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 charitable activities and include office costs, governance costs, depreciation costs and payroll costs. They are incurred directly in support of expenditure on the objects of the charity and include project management carried out at the office. Office costs, depreciation costs, governance costs and payroll costs are allocated to charitable activities based on the percentage share of restricted income for each charitable activity. The allocation of the support costs is analysed in note 7 .
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation 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:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, 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.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Missionaries & pastoral care
Staff appeals
Project appeals
North Africa projects
Missionaries and pastoral care
Project costs
Meeting and travel costs
Missionary costs
Books and publications
Board expenses
Missionaries & pastoral care
Staff appeals
Project appeals
North Africa projects
Missionaries and pastoral care
Project costs
Meeting and travel costs
Missionary costs
Books and publications
Board expenses
Providing assistance and pastoral care to our missionaries serving in the mission field.
Providing support for the work of staff members.
Providing support to other overseas projects.
Providing support for individual projects in North Africa.
Rent
% of restricted income
Insurance
% of restricted income
Printing and postage
% of restricted income
Telephone
% of restricted income
Advertising
% of restricted income
Sundry expenses
% of restricted income
Subscriptions
% of restricted income
Bank charges
% of restricted income
Repairs
% of restricted income
The average monthly number of employees during the year was:
The charity considers it's key management personnel to comprise of the trustees, and the Sending Base director. The total employment benefits including employers pension contribution of the key management personnel were £28,840 (2025 - £28,892).
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
Transfers from unrestricted funds to restricted funds in the year relates to covering resources expended in excess of funds received.
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
All restricted activities are in line with the objectives of the charity as outlined on page 1 of the financial statements.
Missionaries and Pastoral Care - Providing assistance and pastoral care to our missionaries serving in the mission field.
Staff Appeals - Providing support for the work of staff members.
Project Appeals - Providing support to other overseas projects.
North Africa Projects- Providing support for individual projects in North Africa.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
There were no disclosable related party transactions during the year (2025 - none).