2024-06-30-accounts - Ligonier Ministries UK

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Ligonier MARii%trie4 IIK UnauditLd Finalieial Statements for thL 6 montlis ended 30 .lune 2()24 Charity Regi5trxtion NumbLr- iis5736 JCS.,IcLountantb Litnited .5 Kubiii EIood lane .Sutton Suri'ev SMI 2SW

Ligonier Ministries UK Statement for thc 6 m(Inths ended Jv.June 2024 LontLllt Charit). inlorrnation Tru.%tee%' rL'POrt Sldteiiient of fintiiicial AeliTrities BdlanL¥ Sheet NutL'5 t() the finai)cial statement 8-12

.igiJnier MinistriLS IfK RLI,'LiiLNCF..4liD ADMINISTRATtW INFORMATION 'I'rus*tees Rp.v lfj (', .lahn5ton Dr J N.l(Jrris C L Larsnn Re8j%tered thilL Uni()N %Lhn()l ()f I'lieolrj Bn'nliriiin BRIDI',F.ND CF.'I1 4DX Chariti. nuinber 118 -,36 Banker (.'AF Rank 20 kin2% I lill Avenue Kings Hill Wesl NILIIIi11s Keiil IE19 4JQ .%Itrwiiftl%liiii.Svrvio'es I Idli Inb's Passa%e ECII" 8AB Solicit()i'. i() (Jiip.en Sireel Pl&ice iidon, EC411 IBE Page 1

LI(NONIE,-R NIINI%TRILS U] TRLIqTF.F.%' REPORT 'I'h( I'rtiqtL'es 0( tli('. Lh¢iritcible Inenrated ()rg£illi8cilii)n I'the C'.IC)"I pre.si nl Ilii'ii- 711(11 Keport nd fiii£lllLial Sl¢il?.nic'iils fur iht 6 11)untlib end¥d.'iii.lunE '?(1')4. The p('.ri()d ?nd IIIL)vc.d tu 31) ill clL'LI)J'adiii.'e willi tliv. ChdT'itILS Ai'l 'JUIL. i%'i(Ei die Chai'ilies .%tateiiient ()f Ri'.cninInciiilL(I Struchire. GovernancL and hIaement 'rhe ('[() rLgisterL,d i)n Lll l)('l()he.r 2(119. 'lThe C'IO is goN'ernecl bi- il.% Ci)n%(ilutif)J). or reLippuiiiltnL'IiI ()f tru%tL('% 1% .%iihje(.'t t() t'('we.Iv h}. I.igoiiier US. IlppuintlllL'nls .11] l)L' miide iii r('.i'ieMed <qn(l i< pprL)I'£icl b!. Lix()nit'r LIS Lind l.ig()niL'r l.-K rd nf 'l'ni%lee.%. Ne.w Irii.%leps 1111(l('rkf) Cliariiies .4Lt h<lN'e been e.¥i)Idiiied tJ lsoard Jriviiihers ancI dis¢ui.%¢J ill Bi)<irJ IriL'LIiTIKb, thL Bu<trd hds giN'en TIIL I',liiiritv i.s niii b}- (i IIo(Ir(I r)t Trii.%tves <ind pi'esided ni'er l)s' Il'.e (.'h£iifiiilIl. l-htr IIoArd is JQ'S, a thli'd-£9l'tV Liceniintii)8 firiij. .4lr,'Ilco'. c()rtimiiniiiilinn% striilL,1': iinc.. cvont prLPLlI'JtiiJii Jiid e.keciilinr).'I'he T.igp(IIiitrr Il% B()(Ird vl Page 2

IJGONlb.R MINI.8'1'RIL,.S UK TRI ISTb b.4. RLP()R'l' Icoiitiiiue(11 Ri.qL' o.%.s(J.%.%inent Tlie tiu.%lt.'?.% liaii.. IdLnlifitil (he iIiinivdiate ri%kb t() wlii?.h thc C.liarits' Ib LXI)t)b(.d aiid. Flie I'ru.%tv.v.s c'()n%iili'r IliL puleiilLLiI Fis. and unrtailti.ts fJLI]In IhL Lhurit}' aii(I IliL'ir plLin% aiid Nc'm, und chan%iiig Lharit}' legi%ldtivn .IkJ()nier LIK iees oppoi'tuiiities 1(1 l-ut'iliL'r LhurLhes ciiid LharitLibli' nrgTl£ llj7.£ltii)nq. Rite.q-Il'.ells tind i)thi'r ILgiil ilTi(I piiblic. pi)licy Lliui'l'h 4Jid laiili-brfl%Ld Llidrildl)Ig ivorl(. ConipliancL with new GDPR lehiblatitsn - Li&()nier Ul( rp('.n(Jiij7.('% inti'rno.I frill[l and (IrkTLini7.atlOTI. < ntl riinimi7.v prnblL bilitie$ i1%]clit.d il'iih 411('1i ('hAllpnEe8, P£2J'liciiliTrrlv i.s .4hdfLcI beth'een Ilie LIS and IIK clidriliL'S. 'I'hL ('.1141flti- is dtlui'iie}'b 111 Ilie L K aiid ¥i'oi'kitibJ i'iili GDPR LOITiplidrii d()Iior IiidlldkTenieiit plaifnrnis <21)d e.rK'ictr iir()iider.s. Dei-eloi)ing a Strong tincl i*ill tr1¢ llSltinn, in tiinp. In Fiipiiort Objectii'L'.% and Actiiities Tlie i)riiit'lPdl ()hjeLtii'e ()t ihe. cliL?ritiT if rhe. <idi'; Rel()I'iiiv.Il Idiili, itl 4L('r)rdaiiLe with Ihe purp()%g ()f th(.. Chcirit! iiliicli is lo proclciim, teach, ciiicl Tn hc.lp 'iLliieve il% objeLtive.% the Llitiriti fociiics in tliree cirild%'. piihli.%liing, bri)adreL?qtiiig c?nd Page 3

I.JG()Nif,R MINI.%I'RIL.% LTK 'I'RI'.STF.r..%' RF.P()kT l('()nliniii'LII Achievement.q 2nd l)erformance Durinx the rep(Ji'lin17 perind. tlie C.haritv ha% Loiilinued to ebtcil)libh pre%enLe in tlie L.iiited Kingdoni Ihi'iiiigh a l.ignriier IT% t'{Inti'rLnLL' an(1 Pi15tur s precDiileI'eiice in Bell-L1St i%liLre P<lrtll'iPTlI .%n]iArR tlirouohrjiii the I,'K. (A)nliiiued ItieFiig¥ (Jl. Ilibit(Il aTiII pI'int rtblJl)fLLS_% il'ill r)cLui' thr()ugli tliird i?Jrtt' saloq iiid di.4iril)iiti(Iri. .T%Q)Iiivr I"K plAns to hire it5 first eniplos'¥e iii t]ie c()JiiiJib l'ear t() ITIAlldXP LTK Pdrlnei'sliipb diid sui)i)nrl the. enlitt. g gri)i%th_ The en)plL)J'eL will prr)wdi' %iippoi't to dnnors 1?nd chiir('hei 41nd alsi.st iIi iriiiiibtri, dnd donor dei'elDpinent. In iii¥ikind the.%e pl<in% thi tru%tee.4 1'()nfirni th£lt the!. h<ql'e. rniiiplied Ihe ditl!, in Se¢ii()n 4 of IILe ChLiriliL'4 LILt 2(J()6 to Iidl'e Ilue. ri'.gJard io IIIL public beiiefil lUidance publi%hed bi, the C.11lL ritv Page 4

LI(:()NIER I¥IINI8TRIF..S LTK TRI".,4'L'I.'I.'S' KI,-PUK'I' (Loiiliiiuedl Stdtenient ()f Trustee'.s Respoiisibilities Ilie II'iist.e aFV rvsI)(>ii%il)le fur pieptiriil die Trustees, ]nuL{l KepoL't £iIid ilie fJiidllLidl tlte1Ment. iii accordiiiice iiith ?L Pi)IiL'Ahle 11£ 1%. and Ilnit King(Ii)ni ..l('i.i)iintiiig St¢iiidArds Il'rlited Kiiikdi)iii G¢'ni'ralli' Ac¢LPted ALI'()unling prl¢tILe). The ILllI' applicÉible tn c'lltrIti.s iti b.n%l<qnd cinil Illdlv4 i-viiiiirp.4 the Iriistees to prep?L re fin2£ Iicial stateirieiit.% f()r edLh finLillLi<il Tredr i%.hiLh Lil'L' true. £iiid fiill. iieii. of thv %lrfltt' Lll AfliirLeb (Jf Ilie Llidrity fur thal period. In prepfiriiig tlii'sv fin&lll('jcil stdtL'mL'nts. tIIL triibtees re. reqiiiied to.. select bultdble aLL()UlltinL P()I}LlO ind Iheii ¢1pplv thein I".oiisislei)tlv: ubsgrve thL mLtlI()d% Lind prin('.iples in the. ('.h£irilie..¥ %ORP., ftli)('r dccoiiiilinh rL'i'urds th4il diso.luse i¥iih reLlbnnable -,Icl 'uii, tlie CIIiTiI}- l.ILClllltit% lind kL'POrt%l Ll11(l other irregularities. Budr(I Chdirman 20 NILirch 21)2. Page 5

I.IGONIF.R MINISTRIES UK FINklN('lJif.,%'E'A'I'F.'.IIF.NI'8 1.'I)R THI.- l) M()N'l'H,% T.'.Nl)b.l) (i.IifNTf. 2024 Statemeiit of financial activities or thc 6 iiioiithb L'l?dL,d J(1 JiiiiL (J"4 Total Funds Total Funds roi. tlie r.oi' the 6 month ear L"ndLd ended ',io June .'Ii Decemher 2024 2023 Incnme fmm: D()natii)n%'. 1,744 InvLh.4tments'. ,18 Total iiic()me Expeiiditure on: LhdrilablE dL'.LikiliL'.% 866 Total expenditure 11()6 Net IllLUmL./(expenditure) & moi'ement in fund Fiind balances br()IlkTht f()nYcird at i Jdniiary i)24 rund balance.% Cilrrie(I foTh%'?c rd at Page 6

LIC.nNITr.K MINI.%-I'RIF.% UK 'I.CL.L %TATF.ITF.NT% F()R THF. & NIONTHS F.NDF.D.3D JUNEI 00?4 Balance Slicet ToÈ{'. .'10.06.2024 31.1•5 202.3 Fixed 5.t. Tdllkil)Iv dsbglb Current asscts 104 £)8 19,9nl liabilitie Cri'ditUfS'. dmuiiiits fallin% diie ithin ()ne i-eLTrr Nct currcnt a5sets1(liabilitiL.fjI CrLditU14.' iknivunts Idllinb due a(lei' lliai'e Il)aii niie veal. Net Il¥*SLt41{lidhilitlL%) (Té.'nL&'al luiid 119,6831 ese financ[ aleEnents M'erL' appmped b5, thf. Tni.%te.es fj(i %.T?c rch 204r: E Larson Chairmiin Page 7

LIC.OLN'II.:K MINIS'I'KII,'.% L K O'I'LS'I'O'I'Hb. FIN.4NCIAI.-STATF,MF.NT r()R THF. h NIONl4$ FN I)F.l).30,11.'Nf. 21)24 I ACCOUNTING POLICIE.S The n'iinL ol tlii CIO 14 LIGONIER fwllNISTRIF.S [IK. Tt I. rpni.%lored iliih the C.h<lrilTr Ilry'ntiri()n Ilnii*v, ISriTrtirion, IIKII)GI.'N I) LI,31 41)X. Tlie IiI'inLipiil LILL()untiIiK puliLies adupled, juilkiL'llIL'litS iAJid kc,). boufces L)f egtilllAiiiin Bdt5i5 of prcpdWdltioii 'I'lie Iiii?L l)CIIL l 8talenieiiL% Iirfll'l, l)eeii i)ripArL(l iinoli'r thL' C.hdritivs ALt 2011 Lind in aecoi'diince iliih th(, L()nstitiiliiTrn, thL, I'hdritlL% %tilte.Inp.iit Df Rernnimendod Prition. I)cpreciation Dv.i)Iv('I,'Ilini) ol fiyed tssets IS C4ilLulÉileil i() 14TitL' r)ff fi%Ld a.4.et8 l)PLr the.ir e.stini<ilpd ii%efiJl econ(IEIIiL lii'e.%, J% f()110kn'4.- CL)niputer e.quii)tiii'nl 33% tcduc.ino l){qlcince. l)Lbt()r.s (Tf(?nts ri'cLl¥<ible aii(l (Iilior di,bir)rs aro included at tlie %ettlv.rnenl Limniint diie. Prep£2ymp.nt. re v&Lued dl tlie aiiii)uiit T)rei)aitl. Cu%h at hank and in hand Ci'Ldit()r% and pro711)n til thv nhliLb<21101I I,on be nieA411red ur eslitndtLd rLliJbli-. C.rc(liti)r% an(1 prnii.%inng re Page 8

LTC:nNIER IIINISTRIF.S UK N()'1-I.'s I'n'i'HI,- I,-IF%ANCIAL STATEILLN-I'.4 ILQJ)liiJueLI) FOR-I'FII.. fi III()NI'H% Tr."N I)F.l).'i(),JIJNF. 211" 1 .4CL()uNfJNC: P()LIC.JF.S (Lvntiiiued) Financidl in.qtrument Tlit Lli(Iri(i- uiilv Iii1S fiiiancidl assets and li4bililie% of a kii)d tl)dl qiidlifv d% bdblL Findjiiial iii%trunient%. Bil%lt' fitidtic.iAI inqtrument.4 (ire initldll}' rec.i)gnised at transaction valiie cind bulisgquei)tlTr' iiiea.4llTed Llt their 4ettleniLI)l i'alue. Incnme reLc>xnitii)n D()nLlti(Jn% illlcl ()the.i' ine.()ming ieqnui'ccq litii'liiding leg<iciesl art ineltided in tho %tdtEment (Trf InL()rnii i%ill hi, rL,LL'ied, an(1 the iiinnunt ol iiicanip rpceii'£il)le i... eferTed inLoine reLtTrgiiition All deferrecl in('niiie relate.% ta LoiilereiiLe ini'()ITl¢ ie('viN'('(l (liirinx thL PL'riud w'liich relates to Lxpendiliirl rLLI)gnitii)n I L'APL'nditiire 1.% il('.L'.ruc(128 liahility. is cnnqidercd prohablc. di%cL)unte.(I t() PTe4ent rL,lateLI to the catehioi).. Suppiirt eosts Tliis iuniurises all expenditUL'e iiicurred ii) %ui)i)iJi'lii)x IIIL wol'k I'LlalL.d tu Ilie ol)JeLts i)I' Llie charit?. CFovei'iiancL LlJ.St.S reiiuir('.iiient.% nf the I'.liiriL!' ¢ind incliidL pr(If¥.s.%ion¢il fi'li% dnd cn%ts linkL'(I to the stl'2i tegic Jlldllcikeiiitiit ()f Llie Lharili.. Thes¥ hdNe be¥Ii dll()Laled direLtli to Lliaritdble expe.i)Ilitiire. Fund uccounting GeEierdl luiid.% Lln, uni'L'gtrictv.d fun(Ib ivhiLIi lire 'ii'ailable lor use, at Ihg disLrL'ti(Jn {)( the 'I'riJsteeb. in hirtherLince ol the general objeclii'es (Jf Lhe charity atid ivliiLli lidTrV nut bee de%ikTnAte(I l()r nther iiiirpn8e.%. R('_%triLtvd lunds iÉ re tliose subject lo specifiL Irubls, h,hicli ma}. bL. dL¢laiLd b)- Ili¥ (l()nur ()[ Ivith Page 9

LIC.C)NIER MINISTRTF.S UK Nl)'I'l,'.%'I'I"I'I'H I,. FIN.4NQ IAL STATIIIEh-I'S ILoiilii)uedl roR THF. 6 Nf(INTHf F.5 DF.D',4(),TifNE 2024 LHARrrABI.F. IlCTtV]TIF.S F.XPENDITURE Foi. the 6 month. ended ei)ded 30 .lune 31 1)eceinber 202.'1 nr the R(11.siri( J fiind.%.' Pul)IiLity' Ilip'pct choriial)Iv vKpvnilitiii-e.' ¥eM.%letter CotifLrtl[ii't' L'xpensvs %iippoi-£ coslb.. BJnk Fee% 61) l)epreei?I ti()n 4,1)() AcL()untanL? tv.e.4 TuÉ(Il vxpeiiilitUiL' 866 Page 10

I.ICJoNif.R MINISTRITr.S LJK N()TF.% TI) TIIF. fiNthC'I.41. f'lA'I'I.'MI.:Yl'5 Iconlinuld) FOR THE 6 IIONryHS ENDED.'i(I,IUNE 2024 3 fixF,J) LSSF.TS Computer Equipiiienl Tangible ft¥ed a55ets Cvst Ai L Jajiuaiy 2024 Al 3(),Tiiiie 2024 Depreci011 Al i J1( lliiolty 2024 Clidrke l()r i'Edl' Re.loa%L,d .4131) June 20,24 Net ijcilue -4t 3r).liine i)n At i Janiidfs'_ 4 DEB"I'ORS 2f)24 ppa),lit4 68 CREDITORS fAI.I,INC I)UI,- Nl'l'l'lllTr4 ONF. YTr..4R 2024 21)23 Th'£2de creditors 660 478 CRF.DITORS FAI.I.ING DUF. IN TrIORF. THAN ONF. TrTAR 2024 21J2'.1 ()IIIL'I' oro,dilo Page 11

IJGONIER MINISTRlb.S LK OTES TO'fHE FINthCblL.%TATF.NfF.NT8 ILOI)linuLd) F()R TIIF. A MoTrifiIs i.:NDf,i).3n,TIINf. 2024 RF.IATED PARTYTILINSAcrioNs Nnnp. nf the Tnistccg or kej. nianigemL'nt pi'r8onnel re.ce.iNed Iqll}' re.Tniincriilinn nr beiiefit.% in i'ebpeLt ol'serk'iLes provid dui'iiik tlii% pe.riiJil. Thv.I'L M'l'n. Tiu expeIibVS reiiribiirbed t() tni.%tLI'5. Page 12