Chartered Accounlanls and Registered Auditors
REGISTERED COMPANY NUMBER: N1061195 (Northern Ireland)
REGISTERED CHARITY NUMBER: 101162
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
FOR
SOW 2 REAP TRUST
Patton Rainey and Associates
Chartered Accountants
6 East Bridge Street
Ea￿1&kIll54 ulated for È rang8 of investment business activilies in
Registered lo carry out au
the UniledQ&gknwMd.
Iitute ol Charte￿￿ Aecounlants in Ireland
B T74 7BT
£X4WTERED

SOW 2 REAP TRUST
coNrENTS OF THE FINANCIAL STATEMEwrs
for the Year Ended 31 DECEMBER 2022
Page
Report of the Trustees
I to 3
Independent Examiner's Report
Slatement of Financial Activities
Balance Sheet
Notes to the Fillallci21 Statements
8 to 13

SOW 2 REAP TRUST
REGISTERED NUMBER: N1061195
REPORT OF THE TRUSTEES
for the Year Ended 31 DECEMBER 2022
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with
the fiThancxal ststements of the charity for the year ended 31 December 2022. The trustees have adopted the provisions of
Accounting and Reporting by Charities". Statement of Liecommended Practice applicable to charities preparing their
accounts in accordance with the Financial Reportillg Standard applicable in the UK and Republic of treland (FRS 102)
(effective l January 2019).
OBJECTIVES AND ACTIVITtES
Objectives and ain
The charity's objectives are for the public benefit as set out in the Articles of Association and are restricted to the
following:
(a) The advancement of the EvaThgelical Christian Faith.
(b) The relief of povety, hunger and sickness;
(c) The advancement of medical knowledge"
(d) the advancetnent of education by way of assisting children and adults to receive Bible lessons.
The beneficiaries from the Trust are Individuals and OrganisatioDS who are advancing the Chrfftstian religion around the
world through various means supported by the Tn￿t.
Not only does the Trust give fllkancial support to those involved in missions in various countrtes, but also printed Bible
resources to assist individuals and groups to leam more about the Christian faith.
A¢hievements and Performanee
BibletimelNewlife/Gleaners Resources:
In 2022 Sow2Reap distributed over 175,000 Bibletime lessons to approx. 23,500 users in their homes and s¢hools. We
have many volunteers who assist in delivery, grading and marketing the resources. The public bad oppornEnity to learn
more about Cl)ristianity. Schools and parents benefitted from a free RE resource for their pupils and children. Sow2Reap
also supply the resources to S￿dents in other countries e.g. Ghan￿ Nigerii UAE, Zambia etc.
Vtsits are nornlally made to schools to conduct a school assembly atld distrtbute prizes for approx. 23,500 children
along with something for the teachers as an encouragemellt. Time does not always permit to conduct an assetnbly, in
these cases we deliver the prizes to the schools.
For those who complete the Bibletime lessons at home a public prize event was held this year in Knockconny Baptist
Church (Kindly granted) to reward sttLdents with prizes.
Home S￿dents decreased slightly due to children completing the lessons in schools.
Postal Bible School Catnp=
It w&s wonder￿1 to be able to arrange our PBS residential camp for both Clwistians and Non-cl￿1stlaTrS aged 10-18.
Approximately 130 attended including leaders. These Campers came from various countries e.g. Frdnce. Spain. Ireland
etc and some were sponsored. They benefit from teaching on the Christian faitK teamworK Social skills and other skill
sets. The leaders benefit from Vario￿ training including safeguarding and field experience.
Worldwide Support Including Ukraine:
During 2022 Sow2Reap were able to fwancialky support Christian MiThisty in the following countries. Zambia £645,
Canada £1,230, Ukraine & associated countries £26,882, Tanzania £250, Kenya £522.
Other various gifts to support worldwide development:
(GLO Europe £300, Open House Trust £500, Good News for EveryoThe £500, Exodus £100, UK PBS Centres £1.445.
BES £200)
Building Resilience:
In 2022 Sow2Reap held two "Building Resilience" Days for Church leaders and tninisters. We were delighted to be
able to report that on each occasion approx. 3540 attended. The input from the speakers was valued and much
appreciated. This benefits the attendees and also their congregations as they disseminate this to them.
Page I

SOW 2 REAP TRUST
REGISTERED NUMBER: N1061195
REPORT OF THE TRUSTEES
for tlje Year Ended 31 DECEMBER 2022
Staff
Louise Balmer remains our only paid staff member. Her role is a part time role in managing collatin& distribution and
use of the Bibletitne resource, the organising of camp and prize events. and also the administration of various aspects
wtthin the Sow2Reap office.
Public benefit
The main benefit flowing to the public from the advancement of the Christian religion through our resource5 IS moral
and ethical. Those associated with the Trust often briog physical and material need to those with whom they worK both
Christian and Non-ChristIa￿ Those whom the Trust support includes those who seek to relieve poverty, provide
tnedical, educational and other SerVi￿S to their comtnunities in which they work. There is no harni arising from any of
tbese purposes.
The Tn￿teeS seek to ensure that the Public benefit requirement is considered and Sow2Reap Tn￿t facilitates the
advancement of the Christian religion and having due regard to the Charity Convnission foi Northern Ireland's
guidance on public benefit.
FINANCIAL REVIEW
Financial Revlew
The total income atllounted to £132,013 for the year ended 31 December 2022 an increase from the previous year
(2021:£41.785). The total expenditure during the year ended 31 December 2022 incre&sed to £116,488 compared to
£52.291 in the previous year. The totsl ￿lld balance at the year end was £23,696 compared to £8,171 last year.
Reserves policy
The Charity's unrestricted reserves of £21,776 are regarded by the trustees as adequate and would enable the charity to
Continue operating covering salary and other expenditure for the first six months of the year.
STRUCTURE, GOVERNANCE AND mA￿AGEMENT
Governing doeument
The charity is controlled by its governing documenL a Metnorandum and Articles of Association and constitutes a
limited company. litnited by guarante4 as defined by the CompaThie5 Act 2006. The company w&s set up on 10 October
2006 and was registered with the Charity Coromission for Northern Ireland on 30 January 2015.
REFERENCE AfqD ADm￿sTRATIvE DETAILS
Registered Company number
N1061195 (Northern treland)
Registered Charity number
101162
Registered office
37a Belmore Street
Enniskillen
Co. Fennanagh
Bf74 6AA
Trustees
Mr H l Jones
Mr S J Balmer
Mr W R S Emerson
Mrs K Duncan
Mr M Balmer
Mr P Somerville
There were no changes to the composition of the trustees during the year.
Company Secretary
Mr H l Jones
Page 2

SOW 2 REAP TRUST
EGISTERED NUMBER: N1061195
REPORT OF THE TRUSTEES
for the Year Ellded 31 DECEMBER 2022
REFERENCE AND ADMINISTRATIVE DETAII
Independellt Examiner
W K Rainey FCA
Patton Rainey and Associates
Chartered Accountants
6 East Bridge Street
Enniskillen
Co. Femlanagh
BT74 7B T
Approved by order of the board of trustees on 16 March 2023 and signed on its behalf by:
Mr S J Balmer- Trustee
Page 3

6)atto/& & o/JJoo"ateJ
Chartered Accountants and Registered Auditors
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
SOW 2 REAP TRUST
I report on the accounts of the company for the year ended 31 December 2022. which are set out on pages five to
thirteen.
Respective responsibilities of charity trustees and examiner
As the charity's trustees (and also the directors for the purposes of company law) you are responsible for the preparation
of the accounts in accordance with the requirements of the Companies Act 2006.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent
examination, it is my responsibility to-
examine the accounts under Section 65 of the Charities Act
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
state whether particular matters have come to my attention.
Basis of the independent examiner's report
have examined your charity accounts as required under Section 65 of the Charities Act and my examlnation was
Ca￿led out in accordaThce with the general Directions given by the Charity Comtnt5sion for Northern Iretand 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 included consideration of any un￿sUal items or
disc105ures ITh the accounts, and seeking explanations from you as charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe..
That accounting records were not kept in accordance with Section 386 of the Companies Act 2006
That the accounts do not accord wtth those accounting records
That the accounts do not cornply with the accounting requirements of Section 396 of the Companies Act 2006
and with the methods and principles of the Charities Ststement of Reconynended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic
of Ireland
That there is further inforniation needed for a proper understandiThg of the accounts to be reached.
Independent examiner's statement
I have completed my exatnination and have no concerns in respect of the matters (l) to (4) listed above and, in
connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that
require drawing to your attentio
W K Rainey FCA
Patton Rainey and Associates
Chartered Accountants
6 East Bridge Street
Enniskillen
Co. Femanagh
BT74 7BT
16 March 2023
CH￿TERED.
Registered lo cary out audit work and regulated lor a range of investment business aclivities in
the United Kingdom by the Institute of Chartered Accountants in Ireland

SOW 2 REAP TRUST
STATEMENT OF FINANCIAL ACTIVITIES
CORPORATINC AN INCOME AND EXPENDrruRE AccouNr
for the Year Ended 31 DECEMBER 2022
31.12.22
Total
funds
31.12.21
Total
funds
Unrestricted
nd
Restricted
fund
Notes
INCOME AI¥D ENDOWMENfs FROM
Donations and legacies
89.675
42?38
132,013
40.160
Charitable activities
Charitable activities
1.623
Investment income
Total
89,675
42J38
132,013
41,785
EXPENDITURE ON
Charitable activities
Charitable activÉties
76,070
40,418
116,488
52.291
NET INCOMEI(EXPENDITURE)
13,605
1,920
15,525
(10.506)
RECONCILIATION OF FUNDS
Total fi￿d$ brought forward
8,171
8,171
18.677
TOTAL Fuf4DS CARRIED FORWARD
21,776
1,920
23,696
8.171
The notes fonn part of these fmancial stateTnents
Page 5

SOW 2 REAP TRUST
GISTERED NUMBER: N106119
BALANCE SHEET
31 DECEMBER 2022
31.12.22
Total
fuThds
31.12.21
Total
funds
UThrestricted
fund
Restricted
fund
Notes
FIXED ASSETS
Tangible assets
827
827
1.034
CURRENT ASSETS
Debtors
Cash at bank
4,121
17,058
4,121
18,978
2.562
4.805
1,920
21,179
1,920
23,099
7.367
CREDrroRS
Amounts falling due within one year
io
(230)
(230)
(230)
NET CURRENf ASSETS
20,949
1,920
22,869
7.137
TOTAL ASSETS LESS CURRENT
LIABILITIES
21.776
1,920
23,696
8.171
NET ASSETS
21,776
1,920
23,696
8.171
Unrestricted fimds
Restricted funds
21.776
1,920
8.171
TOTAL FUNDS
23,696
8.171
The charitable company is entitled to exemption from audit under Se¢tion 477 of the Companies Act 2006 for the year
ended 31 December 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended
31 December 2022 in accordance with Section 476 of th¢ Companies Act 2006.
The trustees acknowledge their responsibilities for
(a)
ensuring that the charitable company keep5 accounting records that coniply with Sections 386 and 387 of the
Companies Act 2006 and
preparing financial statements which give a true and fair view of the state of affairs of the charitable Company as
at the end of each financial year and of its surplus or deficit for each fuwicial year in accordance with the
requirements of Sections 394 and 395 and which otherwise comply witll the requiretnents of the Cotnpanies Act
2006 relating to f￿anCIaL statements, so far as applicable to the charitable company.
(b)
The notes form part of these financial statements
Page 6
continued...

SOW 2 REAP TRUST
REGISTERED NUMBER: N106119
B"ALANCf SHEET - continued
31 DECEMBER 2022
These f￿anCIal statements have been prepared in accordance with the provisions applicable to charitable Companies
subject to the small companies regime.
The f￿ancIal ststements were approved by the Board of Tnistees and authorised for issue on 16 March 2023 and were
signed on its behalf by:
Mr S J Balmer - Trustee
The notes forni part of these fmancial statetnents
Page 7

SOW 2 REAP TRUST
NOTES TO THE FINANCIAL STATEMENTS
for th¢ Year Ended 31 DECEMBER 2022
ACCOUNTING POLICIES
Basis of preparillg the financial statements
The f￿anCIal statements have been prepared under the historical cost convention. and in accordance With the
Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and
Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable
in the UK and Republic of treland (FRS 102).
Income
All income is recognised in the Ststement of Financial Activitie5 once the charity has entitlement to the funds, it
is probabEe that the income will be received and the amount can be mwured relÉably. Income relates to
donations and gifts along with Gift Aid reclain]s received frotn HM Revenue and CustOll￿.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the
charity to that expenditure. it Is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation cao be measured reliably. Expenditure is accounted for on an accruals basis and has
been classified under headings that aggregate all cost related to the category. Where costs cannot be directly
attributed to particular headings they have been allocated to activities on a basis consistent with the use of
resources.
Tangible r￿ed 2ssets
Depreciation is provided at tbe following annual rate5 in order to write off each asset over its estimated useful
life.
Fixtures and fittings
200/0 on reducing balance
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund 2ccounting
Unrestricted fimds Can be used in accordance with the charitable objectives at the dis¢retion of the trustees.
Restricted fi]nds can only be used for particular restricted purposes within the objects of the charity. Restricttons
arise when specified by the donor or when funds are raised for particular restricted purposes.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis
over the period of the lease.
Going concern
There are no material uncertainties about the chariws ability to continue.
Page 8
continued...

SOW 2 REAP TRUST
NOTES TO THE FINANCIAL STATEMEwfs - continued
for the Year Ended 31 DECEMBER 2022
INVESTIIIENT INCOME
31.12.22
31.12.21
Interest received
NET ll¥COMEI(EXPENDITURE)
Net incomel(expenditure) is stated after chargIn￿(CredItIng).
31.12.22
31.12.21
Depreciation - owned assets
Other operating le&ses
207
2,800
258
2.800
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 December 2022 nor for the year
ended 31 December 2021.
Trnstees. expenses
One trustee received reimbursed travel, motor and other expenses totalling £10,729 in the year ended 31
December 2022 (2021:£7,940).
STAFF COSTS
31.12.22
31.l2.21
Wages and salaries
12,984
12,840
12,984
12.840
The average monthly number of employees during the year was as follows:
31.12.22
31.12.21
Adtninistration
No employees received emoluments in excess of £60,000.
Page 9
continued...

SOW 2 REAP TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 DECEMBER 2022
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fi￿d
Restricted
fimd
Total
funds
INCOME AND ENDOWMEwfs FROM
Donations and legacies
40,160
40.160
Charit2ble 2¢tivities
Charitable activities
1,623
1,623
Investtnent income
Totsl
41.785
41.785
EXPENDITURE ON
Charitable activities
Charitsble activities
45,993
6,298
52,291
NET INCoMEI(EXPEND￿uRE)
Transfers between funds
(4,208)
(6,298)
(6,298)
6,298
(10.506)
Net movement in funds
(10.506)
(10,506)
RECONCILIATION OF FUNDS
Total funds brought forward
18,677
18.677
TOTAL FUNDS CARIUED FORWAIiD
8.171
8.171
STATUS
The charitable company is limited by guardntee not having a share capital. The liability of the members is limited
to £10 each. Sow 2 Reap is also registered with HM Revenue and Customs as a charity. (XR 9119).
TANGIBLE FIXED ASSETS
Fixtures
and
fittings
COST
At l January 2022 aThd 31 December 2022
1,766
DEPRECtATION
At l January 2022
Charge for year
732
207
At 31 December 2022
939
NET BOOK VALUE
At 3 l December 2022
827
At 31 December 2021
I,034
Page 10
continued...

SOW 2 REAP TRUST
NOTES TO THE FtNANCtAL STATEMENTS- continued
ror the Year Ended 31 DECEMBER 2022
DEBTORS: AMou￿[S FALLING DUE WITHIN ONE YEAR
31.12.22
31.12.21
Prepayments and accrued income
4,121
2.562
io.
CREDfroRS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.22
31_l2.21
Accrued expeThses
230
230
MOVEMENf IN FUNDS
Net
movement
in fi￿dS
At
31.12.22
At 1.1.22
Unrestricted funds
General fi￿d
8,171
13,605
21,776
Restricted funds
Restricted fimd
1.920
1.920
TOTAL FUNDS
8,171
15,525
23,696
Net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
UDrestricted funds
General fund
89,675
(76,070)
13,605
Restricted funds
Restricted fund
42?38
(40,418)
1,920
TOTAL FUNDS
132,013
(116.488)
IS,525
Pagell
continued...

SOW 2 REAP TRUST
NOTES TO THE FINANCIAL STATEMENTS- continued
for the Year Ended 31 DECEMBER 2022
ii.
MOVEMENT IN FUNDS - continued
Comparatives for tnovement io fullds
Net
movetnent
in funds
Transfers
between
fimds
At
31.12.21
At 1.1.21
Unrestricted fullds
General fund
18.677
(4,208)
(6298)
8.171
Restricted funds
Restricted fund
(6,298)
6.298
TOTAL FUNDS
18,677
(10,506)
8.171
Comparative net movement in fimds, included in the above are &s follows:
Incoming
resources
Resources
expended
Movement
in funds
Ullrestricted lunds
General fjjnd
41,785
(45,993)
(4.208)
Restricted funds
Restricted fimd
(6,298)
(6.298)
TOTAL FUNDS
41.785
(52,291)
(10,506)
A current year 12 months and prior year 12 months cotnbined posÉtion is as follows:
Net
movement
in fi]nds
Transfers
between
funds
At
31.12.22
At l.l.21
Unrestricted funds
General fund
18.677
9,397
(6,298)
21,776
Restricted funds
Restricted fund
(4.378)
6.298
1,920
TOTAL FUNDS
18,677
5,019
23,696
Page 12
continued...

SOW 2 REAP TRUST
NOTES TO THE F￿ANCIAL STATEl¥tENTS - continued
for the Year Ended 31 DECEMBER 2022
ii.
MOVEMETrrr IN Fufffjs - ¢ontiMued
A current year 12 months and prior year 12 months combined net movement in fimds, included in the above are
as follows:
Incoming
resources
Resource5
expended
Movement
in ￿lldS
Unrestricted funds
General fund
131,460
(122,063)
9.397
Restricted funds
Restricted fiEnd
42,338
(46,716)
(4.378)
TOTAL FUNDS
173,798
(168,779)
5.019
12.
RELATED PARTY DISCLOSURLS
There were no related party transactions for the year ended 31 December 2022.
Page 13