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 th￿ilL
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 Inen￿rated ()rg£illi8cilii)n I'the C'.IC)"I pre.si nl Ilii'ii- ￿7￿11(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 hI￿a￿ement
'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£iifiii￿lIl. 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 un￿rtai￿lti￿.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 fr￿ill[l and
(IrkTLini7.atlOTI*.
< ntl riinimi7.v prnblL bilitie$ i1%￿]cli￿t￿.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'iP<ltits w'ere M￿￿￿E, Llll£iri' rif LigoniLr IIK.
inai)cial Revicm.
Diiring ihe %ik m()ntli% ti) ',11) .lune 2n24, Ihe ch.2riiv reeeii-.e(1 £1,71)Jf in d()nat]nll￿ (In(1 L.39 in gill
ij(l. Oiher a(Iiniiiistrdlion L()4ts u1- tlie Lhdl'its. were fiiiided l)y ¢1 pre%'iou* i'Lcir Iu(IIi fr()In Ligijnier
The niini.%lryr.qeek% 10 1¢ chiC￿e Il TTiininiiim thrcc-m()nth reseThp hci.%ed f)11 niiual niiniqlr}' l)ii(IMe.t
ITrve.4£inc'iil p()lie.
Sui'i?Iii% Iiitids h'ill b¢. dirLXte(I tv ail(lili()Iliil uulrgaLli and inibsiun .%iipp(irt. CFLllLI'al ini'L'%tme.nt al
risk ini'e..4tinp.nt plaLf()rniq. IDiig term-eiidvii'niLnt tYPC' kYifLg MEIN. hv Iivl(l in Jr_ io-veLif iilternc?tive.
Plans for the fiiturt and Vublic BL'nefit
LiA()tiiei' L K will *.IlhJrfJhTry. VviLli Ilie IuLiil oliiirLh dIid like-￿il￿ded Lliri%tiJn% thr()IlMTlI t'.K'Lnls,
cnnfcren('L.s. ,Incl P￿I%t￿>T￿lI .%￿n]i￿ArR 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
t￿lte1Ment.￿ 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 pr￿l¢tILe).
The ILllI' applicÉible tn c'll￿trIti￿.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 Afl<iir.b ()f the
cliÉiriL! arid uf Lhe iJiLlJtIiii)s) J'L.sL)UI'('LS 4nJ appliLdtlUlL (Jl. re.4L>iirLeb (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}Ll￿￿O ind Iheii ¢1pplv thein I".oiisislei)tlv:
ubsgrve thL mLtlI()d% Lind prin('.iples in the. ('.h£irilie..¥ %ORP.,
ftl<ikL judbIiieIiis dnd esliiridles thLIt (ire rea.%L)nable. dll(I priideiit.,
sldtL i%liether dpplicdl)le dLLvuntinLT .%tdll(Idr(Is hai'tr hoen fnllni%'e.d, 8iJl?je.cl tn 11 111,
pre.%uine. thilt iliv. c'hiirity. i%'i.I cantiniiL in bii,%iDtrts.b.
The tru.%tee% Llre J'e.%pnnsible l(Jr ke.e.i)iiJk i)r(>i)('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 NION￿l4$ 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 Pr<iclicé. IC}l¥irilit'.s %(IRI'11,'R8
.St.'iiiil..Ird luci IFRS io.)). Tlie fiIiLiiILial %tatgnienL% are drLll%'n up
£'ntitr' iiiidcr F]L% i()2. 'Flie fiiiclllLicil stiqL?moiiis iorc i)repic Tt.d In 8tVFliiig, w-hiLh ].% thf. fiincti()niil
¢iiJ'rinLF vl IIIL CTO. fv.luIiL(dPrf (IIn()uIil% in thLbL linJnLILiI btÉilemeIitb dre ri)unded ti) the neLirv.%t
CTOillX cunLL'rn
Tan%ible filed a.ssets
IIILideiilLiI expeii.%e.% of a¢qui>ition.
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 pro￿7￿11)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'i￿ed, 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
Depreci￿￿011
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
p￿pa),￿l￿￿it4
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