Ledger32 is a public web directory cataloging active online sources across 22 subject desks. The index was assembled to provide a practical, navigable reference for researchers, professionals, and browsers seeking verified web sources organised by sector. Each entry in the Ledger32 index was submitted by its operator and reviewed by the editorial team before publication. The directory currently logs 832 approved sources, from specialist trade platforms to broadly accessible consumer services, filed across desks covering sectors from healthcare and finance to travel and technology. The index is organised into 22 named desks, each covering a defined subject area. Desk headings reflect the actual mix of content filed within each category, making it straightforward to locate relevant sources without extensive cross-referencing. Ledger32 accepts new submissions at no charge. Operators with an established, active web presence can file their site using the submission form. Following a brief editorial review, approved entries are added to the appropriate desk and become immediately visible to directory browsers. The directory is updated as new submissions are reviewed and approved. Established sites with relevant, content-rich pages are the most likely candidates for inclusion. Ledger32 does not guarantee a minimum listing period but aims to keep the index current and free of inactive or broken entries.