CLARION TRUST
liry I i0i¥Ai
(A company limited by guarantee)
Report and
Accounts
Year ended 31st December 2024

CONTENTS
Page
Company Information
Directors, Reportnrustees, Annual Report
Independent Examinerfs Report
Statement of Financial Activities
Balance Sheet
Notes to the Accounts
10-13
[1]

CLARION TRUST INTERNATIONAL
FOR THE YEAR ENDED 31 DECEMBER 2024
COMPANY INFORMATION
Directorsnrustees
A Hounsell
P Maclnnes
E Hughes
J Swallow
The directors of the charitable company {the charity) are its trustees for the purpose of charity law.
Company Secretsry
Richard Ashton (resigned 30/6/2024)
Key Management Personnel
S Gaukroger
Governing Document
Memorandum and Articles 11 July 2008
Company Registration Number
06644365
Charity Registration Number
1125336
Registered Office
Windmill Farm Business Hub
Bowstridge Lane
Chalfont St Giles
BUCKS HP8 4RG
Independent Examiner
Emma Baker Bsc {Hons) FCA
Baker Accountancy Services
Windmill Farm Business Hub
Bowstridge Lane
Chalfont St. Giles
BUCKS HP8 4RG
Bankers
CAF Bank
25 Kings Hill Avenue
Kings Hill
West Malling
KENT ME19 4JQ
Metro Bank
Unit 811113, Eden Shopping Centre
2 Eden Walk
High Wycombe
BUCKS HPII 2AW
[2]

CLARION TRUST INTERNATIONAL
TRUSTEES. ANNUAL REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
'Equipping the Church for Leadership. Mission and Evangelism,
The Trustees have pleasure in submitting their Annual Report together with the financial statements of the
charity for the year ended 31 December 2024, which are also prepared to meet the requirements for a
Directors, Report and Accounts for Companies Act purposes.
Objects of the charity
Clarion Trust International is a Christian charity working in the UK and overseas. It is involved in
leadership, training & development, advocacy, networking, and the communication of the Christian Faith
and message in a range of contexts.
Governance
The policy and operating decisions of the charity rest with the Trustees who meet regularly to monitor
the activities of the Company. New Trustees are recruited and appointed by a majority of existing
Trustee5.
Review of Activities
In planning the activities of the charity, they have given consideration to the guidance on public benefit
issued by the Charity Commission in December 2008.
During 2024, Clarion Trust's ministry resembled more closely how it was prior to the pandemic.
International travel has continued, however the use of digital technology has still had its place. We have
therefore continued to consider which ministry invitations are better face to face and which ones can be
achieved well via Zoom. This enables us to keep costs down in instances where online meetings are
effective and appropriate. The list of Clarion's main activities in 2024 is detailed below."
Conference speaking, preaching at various UK churches, advising and mentoring church leaders,
participating in advisory boards, strategic consultations and Round Table discussions. These events
normally focus on themes around leadership and the relationship of the Bible to society and
community events.
All year
Ministering and training in Uganda to pastors, high court judges, lawyers and theological
educators. Addre55ing the leadership of a new Pentecostal movement of churches.
Delivering the Gallup Lecture to faculty and staff at Dallas Baptist University.
Advising the head office team and staff at Community Bible Study,
Colorado Springs.
Plenary speaker at the Rooftop International Conference and Chairing the Rooftop
International Council meeting in Dallas.
Mar
Recording 3 podcasts for release throughout the year.
Apr
Delivering a lecture at Gold Hill Baptist Church.
May
Speaking at the Rooftop International Summit in London.
June
Delivering a lecture to Dallas Baptist University Students in Oxford.
July
Cape Town - speaking at 2 conferences, preaching in one of the largest, most violent Townships
in Cape Town and chairing the global board of Rooftop.
Sept
Feb & July
Mar
Mar
[3]

Burundi with The Rooftop- speaking to a gathering of around 2000 pastors in the capital,
Bujumbura, for training in mission and evangelism.
Attending Jews for Jesus celebration dinner in Berlin, where representatives gathered
from all over the world for the appointment of a new global Chief Executive.
Nov
Nov
Digital Ministry
The Post Covid Church Course (a free course exploring different ways that people have been affected
by the pandemic and lockdown), which encourages believers to be compassionate, faith-filled, bold
agents of positive change in their communities was launched in 2021. This has hardly seen any sign-
ups this year but Still remains available via our website.
Partnerships
Clarion has continued to work with key partners over the last year, namely with Community Bible
Study International {CBSII, CRANE, VIVA and The Rooftop.
Paul & Alison Bosson, members of Seer Green Baptist Church, continue their ministry in Uganda, where
they have been working under the Clarion umbrella but self-funded since September 2021. They are
still accountable to Clarion and they are still working partly with CRANE and VIVA. Alison is continuing
to work with a medical mission and Paul is building on many of the strategic partnerships with key
people in Ugandan society established by Clarion over many years. Their visa has been extended for a
further 3 years.
Staffing and Trustees
Sue Pole continued working as Stephen's PA and office managerand David Fletcher continued to manage
the accounts on a voluntary basis. The office work continues to be split between the offices in Chalfont
St Giles and Eynsham, Oxfordshire.
The Trustees met as a Board in person four times during the year. Following changes in the Trustee
Board during 2023, there have been no further changes during 2024.
Financial Review
The Trustees wish to thank all our prayer partners and supporters for their faithful financial and prayer
support for Clarion. We are grateful to God for his ongoing financial provision during a period of
continuing uncertainty and the cost-of-living crisis. In the year under consideration, we achieved an
income of £269.7651£70,073 for Ugandal, resulting in a deficit of £8,033 (surplus of £1,669 for
Ugandal at the year end.

Going concern
Going concern is a basic underlying assumption that an organisation will be able to continue operating
for a period of time (usually 12 months from date of signing the accounts) that is sufficient to carry out
its commitments, obligations, objectives, and so on. In other words, the organisation will not have to
liquidate or be forced out of business in the foreseeable future.
Clarion has no long-term commitments, leases or contracts and has been successfully operating for
twelve year5, meeting all its financial commitments without the need for loans or bank overdraft
facilities. Our cashflow is tightly monitored to ensure that our aims and objectives are achieved
without financial risk to the organisation. We have an increasing supporter donor base, including
significant global partners. The Trustees of Clarion are confident that the charity will continue as a
going concern for the foreseeable future.
Reserves Policy
The reserves policy has not changed since lastyearwherebyfree reserves held bythe charity
should be maintained at sufFicient cash levels to maintain the charity's operations in the event
of short-term funding fluctuations or unforeseen costs. The Board is always keen to look to
increase reserves to an acceptable level.
Risk Management
The responsibility for the management and control of the charity rests with the Trustees and therefore
their involvement in the key aspects of the risk management process is essential. The Trustees
undertake a regular review of the risks faced by the charity and seek to plan for the management and
mitigation of those risks. They meet for a quarterly business meeting and informally on a monthly basis.
The Charity has a comprehensive risk management policy, but the main risks to the functioning of
Cla rion Trust International as identified by the Trustees are: il cashflow. ii) the wellbeing of our Director,
Stephen Gaukroger- iiil overseas travel risks; and iv) perception and reputation.
l. Cash flow. We are reliant on both individual and corporate donors. Some give on a regular basis
and others give on an ad hoc basis. In a period of economic uncertainty and a cost-of-living crisis,
we are aware that we might experience a reduction or termination of funding from donor5. Our
cashflow and the overall financial position is reviewed both weekly and monthly by the Chairman
with the Director. Our Director keeps the Trustees informed of fluctuations in the accounts and
acts on their advice.
The wellbeing of our Director. Stephen Gaukroger is the key player in enabling us to deliver
Clarion's vision and goals. In view of the significant international travel he undertakes, the
Trustees insist that he travels business class on all long-haul flights. They also ensure that he has a
full medical check every year.
3. Overseas Travel Risks. When considering invitations to speaking engagements and conferences
overseas, the Trustees and the Director carefully asses5 the travel risks.
Perception and Reputation. We put a high value on the integrity and credibility of the Charity
both in the UK & overseas and our Trustees have excellent networks of contacts to ensure that
we are aware of any issues that may arise. Our Director communicates regularly with our
supporters and is quick to thank donors for their gifts.
[5]

Trustees, responsibilities in relation to the financial statements
The Charity Trustees (who are also the directors of Clarion Trust International for the purposes of company
law) are responsible for preparing a trustees, annual report and financial statements in accordance with
applicable law and United Kingdom Accounting Standards {United Kingdom Generally Accepted Accounting
Practice).
Company law requires the Charity Trustees to prepare financial statements for each year which give a true and
fair view of the state of affairs of the charitable company and of the incoming resources and application of
resources, including the income and expenditure, of the charitable company for that period. In preparing the
financial statements, the trustees are required to:
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP.
make judgements and estimates that are reasonable and prudent;
state whether applicable UK accounting standards have been followed, subject to any material departures
disclosed and explained in the financial statements-
prepare the fi'nancial statements on the going concern basis unless it is inappropriate to presume that the
charity will continue in business.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at
any time the financial position of the charity and to enable them to ensure that the financial statements
comply with the Companies Act 2006.
They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the
prevention and detection of fraud and other irregularities. The Trustees are responsible for the maintenance
and integrity of the corporate and financial information included on the charitable companls website.
Legislation in the United Kingdom governing the preparation and dissemination of financial statements may
differ from legislation in other jurisdictions.
Approval
This report was approved on 2nd June 2025 and signed by order of the Board of Trustees by:
Andrew Hounsell
Trustee
[6]

INDEPENDENT EXAMINER'S REPORT
TO THE CHARITY TRUSTEES OF
CLARION TRUST INTERNATIONAL
I report to the charity trustees on my examination of the accounts of the Company for the year ended December 2024.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purrK)ses of company law) you are responsible for
the preparation of the accounts in accordance with the requirements ofthe Companies Act 2006 ('the 20C6 Act,).
Having satisfied myselfthat the accounts of the Company are not required to be audtted under Part 16 of the 2006 Act and
are eligible for independent examination. I report in respect of my examination of your charity's accounts as carried out
under section 145 of the Charities Act 2011 {'the 2011 ACY). In carying out my examination I have followed the Directions
given by the Charity Commission under section 145(5){b) of the 2011 Act.
Independent examinerfs statement
Since the Company's gross income exceeded £250.000 your examiner must be a member of a body listed in section 145 of
the 2011 Act. I confirni that l am qualified lo undertake the examination because l am a member of Ihe Institute of Chartered
Accountants in England and Wales (ICAEW).
I have completed my examinalion. I confirm that no material matters have come to my attention in connection with the
examination giving me cause to believe=
accounting records were not kept in respect of the Company as required by section 386 of the 2CQ6 Act., or
the accounts do not accord with the records., or
Ihe accounts do not comply wtlh Ihe applicable requirements of section 396 of the 2C()6 Acl other than
any requirement that the accounts give a'true and fairf view which is not a matter considered as part of an
independent examination.. or
the accounts have not been p￿pared in accordan￿ wilh the methods and principles of the Statement of
Recommended Practice for accounting and reporling by charities [applicable to the charities preparing
their accounts in accordan￿ with Ihe Financial Reporting Stsndard applicable in the UK and Republic of
Ireland (FRS 102)].
I have no concems and have come across no other matters in connection with the examination to which attention should
be drawn in this report in order to enable a proper understanding of the accounls to be reached.
Signed."
Dated..
Emma Baker Bsc {Hons) BFP FCA
Baker Accountancy servI￿s
Windmill Farm Business Hub
Bowstridge Lane
Chalfont Sl Giles
Buckinghamshire
HP84RG
[71

CLARION TRUST INTERNATIONAL
Statement of Financial Activities
FOR THE YEAR ENDED 31 DECEMBER 2024
Summary Income and Expenditure Account
Unrestricted Restricted
Funds
Funds
Total
Funds
2024
Total
Funds
2023
Note
INCOME AND ENDOWMEwfs FROM
Donations and legacies
2a
118,942
34.406
153,348
186.810
Charitable actj'vities
2b
80,750
35,667
116,417
126,049
Total income and endowments
199,692
70,073 269.765
312,859
EXPENDITURE ON
Direct charitable costs
Support & administration
Total costs
195.938
13,456
209,394
63,093 259,031
5,311
18,767
68,404 277.798
274,734
29,409
304,143
Net income/(expenditure) and
Net movement in funds forthe year
Adjustment
Reconciliation of funds:
Total funds brought fomard
Total funds carried forward
(9,702)
1,669
(8,033)
8,716
21.330
11,628
3,894
5,563
25,224
17,191
16,508
25,224
Movements on reserves and all recognised gains and losses are shown above.
The notes on pages 10-13 form part of these accounts.
[8]

CLARION TRUST INTERNATIONAL
BALANCE SHEET
FOR THE YEAR ENDED 31 DECEMBER 2024
Note
Unrestricted
Restrirted
Total
Total
Funds
Funds
Funds 2024
Funds 2023
FIXED ASSETS
Tangible assets
3,700
3,700
CURRENT ASs￿s
Debtors
Cash at bank
15,988
7.117
23,105
28,547
15,988
7,117
23,105
28,547
CURRENT LIABILITIES
Liabilities falling due within one year
Net current assets
{4,3601
11.628
11,5541
15,9141
17,191
17.0231
21,524
5,563
NET ASSErs
11,628
5,563
17,191
25,224
FUND BALANCES
Unrestricted ftjnds
General Funds
11,628
11,628
5,563
21,330
3,894
Restritted Funds
5,563
Total Charity Funds
11,628
5.563
17,191
25,224
Fortheyearended 31 De￿Mber2O24. thecompanywas entttled tothe exemption from audit undersection
477 oflhe Companies Act 20CIS relating to smallcompanies.
Responsibilities of DIrectors￿rustees'.
a. The members have not required the charttable company to obtain an auditof its accounts forthe year in
question in accordance with Seclion 476 ofthe Companies Act- however, in accordance with Section
145 of the Charities Act 2011 Ihe accounts have been examined by an independent examiner whose
report forms part of thi5 document.
b. The DIrectors￿rUsteeS acknowledge their responsibilities for complying with the requirements of the
Companies Act with respect to accounting records and the preparation of accounts.
These accounts are prepared in accordance wtth the special provisions of part 15 of the Companies Act
relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are
for circulation to members of the company.
Approved by the Trustees and signed n their behalf on the ￿ June 2025 by=
Andrew Hounsell (Tnjstee)
Company number. 06644365 Chanty number. 1125336
The notes on pages 11>13 forrn part of these acLounts.
[9]

CIARION TRUST INTERNATIONAL
Notes tothe Accounts
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting Policies
The financial statements have been prepared in accordan￿ wrth Accounting and Reporting by Charities.. Statement of
Recommended Practi￿ and with the Financral Reporting Standard applicable in the United Kingdom and the Republic
of Ireland IFRS 102 leffeclive 1 Jan 201511- (Charities SORP IFRS 102)) and Companies Act 2016.
The following are the accounting policies which have been applied in dealing with material items=_
al Donated and grant income:
Donated income and grants re￿1vable are recognised when received by the charity ex￿p1 where there are conditions
which require use in fijture accounting periods in which case the income re￿iVed is deferred and shown in 'amounts
due within one yearf. Income received in circUmstan￿S where 2 ctaim for repayment of tsx has been or will be made lo
HM Revenue & Customs is grossed up for the tax recoverable. Any amount of tax rectaimed from HM Revenue &
Customs but not yet re￿iVed is shown wthin the charity's debtors.
bl Other income and expenditu￿..
Investrnent income is taken into account when re￿1vable and expenditure. inctuding irrecoverable VAT. when incurred
by the charity, regardless of when payment is made. Consultancy income is taken into account in income in the accounts
when the work is undertaken. If invol￿d work occurs after the year end the uneamed element is shown as 'deferred
income,. Grants payable are taken into account at the earfier of when they are paid or become constructive obligations.
c} Fund Accounting..
Unrestricted funds are donations and other income r￿1Ved or generated for the objects of the charity wrthout specified
purpose and are available for purposes of the charity as directed by the trustees. Restricted ftjnds are amounts re￿iVed
where the donor has specified the purpose for which it should be used.
dl Fixed assets and depreciation=
Fixed assets acquired for use by the charity a￿ capitalised and depreciated over their estimated usefvl life unless Ihey
cost less than £2,500 when Ihey are wrttten off on purchase.
Depreciation periods are as follows-
Equipment and computers
Motor vehicle
Be￿n 3 and 7 years
3 years
e) Pension costs..
The company operates a defined Contribution scheme for all of its employ*s. Pension premiums are charged as they
are paid.
Taxation
The company is a registered charrty and is exempt from laxation under the Income & Corporation Taxes Acts.
g} Cashflow statement
The company has taken advantage ofthe exernption provided by the FRS 102 SORP and has not prepared a Cash Flow
Statement for the year.
h} Going cOn￿M
The Trustees acknowledge the latest guidan(* on going concem. The charity is dependent upon the generous funding
of its supporters which has historically proved suffiaent to enable the charity to continue its full operations. The directors
have a reasonable expectation that the Company has adequale reSoUr￿S lo continue in operational existence for the
foreseeable fvlure and. therefore, Ihey continue to adopt the going con￿rn basis in p￿parINg the annual financial
ststements.
[10]

CLARION TRUST INTERNATIONAL
Notes to the Accounts
FOR THE YEAR ENDED 31 DECEMBER 2024
Voluntary income
Unrestricted
Funds
Restricted
Funds
Total
2024
Total
2023
Voluntary income
General donations
Tax recoverable + Interest
113,739
5,203
118,942
34.325
81
34,406
148,064
5,284
153,348
180,046
6,764
186,810
From charitable activities
Speaking fees
Consultancy fees
Cost reimbursements
Filming/5ervices
Other income
3,762
68,225
8,227
3,762
103,892
8,227
1,222
106,650
16,957
1,192
28
126,049
35,667
536
536
80,750
35,667
116,417
3 Charitable artivity
Unrestricted
Funds
Restricted
Funds
Total
2024
Total
2023
Direct Charitable Costs
Staff costs (Note 41
Travel & accommodation
Uganda operation costs
Insurance
Advertising
Professional fees
Grants (Note 3cl
142,051
46,368
142,051
46,368
59,727
6,631
134,248
51,179
61,010
6,730
59,727
245
6.386
1,133
547
2,574
63,093
1,680
2,574
259,031
2,248
19,319
274,734
195,938
Support & Admlnistration
Office costs
Depreciation costs
13,196
260
13,456
13,196
5,571
18,767
20,560
8,849
29,409
5,311
5,311
Combined charitable
activity cost
209,394
68,404
277,798
304,143
Grants
Institutions
Individuals
2024
2023
Missional training support
Relief of poverty
2,574
2,574
19.319
2,574
2,574
19,319
[11]

CLARION TRUST INTERNATIONAL
Notes tothe Acwunts
FOR THE YEAR ENDED 31 DECEMBER 2024
Staff & Trustees
2024
2023
Gross wage5, salaries & benefits in kind
Employer's National Insurance costs
Pension costs
115.968
9.156
16,927
142.051
109.890
8.263
16,095
134,248
Total staff costs
The charity has two full time equivalent employed staff.
Number of employees receiving emoluments above £60,000:
Remuneration payable to key management lexcludingTrusteesl amounted to £107,2601£90.898 +
pension £16,362) in the year12023' £102,153).
Key management is considered to cover the Director employed by the charity.
No Trustee received any salary or reimbursed expenses in the year.
The total amount of donations funded by Trustees and connected parties was £6.69612023: £7,944).
Tanglble Fixed Assets
Total
Total
2024
2023
Motor vehicle c05t- B. fwd.
Additions
37,643
37,643
37.643
37,643
Office equipment cost- B. fwd.
Additions
1,884
1,964
3,848
1,884
1,884
Disposals
3,848
1,884
Accumulated De
Motor vehicles- B. fwd.
Current year
reciation
33,943
3,700
37.643
1,884
1,964
3,848
25,095
8,848
33,943
1,884
Office equipment- B. fwd.
Current year
1,884
Disposals
3.848
1,884
Net book value
Motor vehicles
Office equipment
3,700
3,700
[12]

CLARION TRUST INTERNATIONAL
Notes to the Accounts
FOR THE YEAR ENDED 31 DECEMBER 2024
Debtors and Prepayments
2024
2023
Overpayment recoverable
Prepayments
Creditors: liabilities falling due withln one year
2024
2023
Taxes and social security
Other creditors + credit card
3,360
1,554
1.000
3,114
2,909
1.000
Accruals
Deferred income
5,914
7,023
Funds
The restricted funds represent amounts recerved for specrfic purposes and the movements in the year are as
follows:
Opening
Balance
Incoming
reSoUr￿S
Outgoing
Transfers
Closing
balance
resources
in the year
Ministry trips
Grants
Uganda Project
3,894
70,073
168,4041
168,4041
5,563
3,894
70.073
5.563
The assets and liabilities represented by the various funds are as follows-
Y￿ed assets
Bank & cash
Other net
Total
balances
assets
Restricted funds
7,117
11,5541
14,3601
15.9141
5,563
11,628
Unrestrirted funds
15.988
23,105
17,191
Lègal Status of the Trust
The Tnjst is a company limited by guarantee and has no share capital. In the event of the chartty being wound up, the liability in
respect of the guarantee is limited to £10 per member of the charty.
[13]