PRS
Patton Rainey I
Stenson Limited
CHARTERED ACCOUNITANTS
& REGISTERED AUDITORS
REGISTERED COMPANY NUMBER: N1061195 (Nortbern Ireland)
REGISTERED CIIARITY NUMBER= 101162
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
FOR
SOW 2 REAP TRUST
Patton Rainey Stenson Limited
Chartered Accountants
6 East Bridge Street
Enniskillen
Co. Femianagh
BT74 7BT
CHARTERED
ACCOUNTANTS
IRELAND
Chartered
Tax Advisers
egisiered lo carry out audit work and regulated lor a range 01 investment business
activities in the Uniled Kingdom by the Inslilule ol Chartered A¢counlanls in Ireland

SOW 2 REAP TRUST
CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 DECEMBER 2023
Page
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the FiDan¢ial Statements
8 to 13

SOW 2 REAP TRUST
REGISTERED NUMBER: N1061195
REPORT OF THE TRUSTEES
for the Year Ended 31 DECEMBER 2023
The trustees who are also directors of the charity for the purposes of the Companies Act 2006. present their report with
the financial statements of Ihe charity for the year ended 31 December 2023. The trustees have adopted the provisions of
Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)
(effective l January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
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 Evangelical Christian Faith.
(b) The relief of poverty. hunger and sickness.
(c) The advancement of medical knowledge.
(d) the advancement of education by way of assisting children and adults to receive Bible lessons.
The beneficiaries from the Trust are Individuals and Organisations who are advancing the Christian religion around the
world through various means supported by the Trust.
Not only does the Trust give financial support to those involved in missions in various countries, but also printed Bible
resources to assist individuals and groups to learn more about the Christian faith.
Aehievem¢Dts and Performance
BibletimeNewlife/Gleaners Resources:
In 2023, Sow2Reap distributed over 200,000 Bibletime lessons to approximately 23.500 users in their homes and
schools. We have many volunteer5 who assist in delivery, grading and marketing the resources. The public had
opportunity to learn more about Christianity. Schools and parents benefitted from a free RE resource for their pupils and
children. Sow2Reap also supply the resources to students in other countries via post and container e.g. Ghani Nigeri
UAE. Zambia etc.
Visits are normally rnade to schools to conduct a school assembly and distribute prizes for approximately 23,500
children along with something for the teachers as an encouragement. Time does not always permit to conduct an
assembly, in these cases we deliver the prizes to the schools.
For those who complete the Bibletime lessons at home (approximately 80 students) a public prize event was held this
year in Knockconny Baptist Church (kindly granted) to reward students with pri2es.
Home students have increased slightly this year and we are very thankful for this.
Postal Bible School Camp=
It was wonderful to be able to arrange our PBS residential camp for both Christians and Non-christians aged l 0-14 and
14-18. This year we changed our venue to the Cleenish Centre, Bellanaleck. We also had Junior and Senior camp for
four nights each. Approximately 42 attended Junior and 37 attended Senior plus leaders. These Campers came from all
over Ireland. They benefit from teaching on the Christian faith, teamwork, social skills and other skill sets. The leaders
benefit from various training including safeguarding and field experience.
Worldwide Support Kncluding Ukraine..
During 2023, Sow2Reap were able to financially support Christian Ministry in the following countries: Zambia £1,080.
Canada £2,269. Ukraine & associated countries £1.920.
Other various gifts to support worldwide development, £156.
Building Resilience:
In 2023, Sow2Reap held two 'Building Resilience" days for Church leaders and ministers. mainly from Counties
Fermanagh, Tyrone and Donegal. We were delighted to be able lo 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 the Year Ended 31 DECEMBER 2023
Staff
Louise Balmer remains our only paid staff member. Her role is a part time role in managing collating, distribution and
use of the Bibletime resource, the organising of camp and prize events, and also the administration of vaTiOUS aspects
within the Sow2Reap office. She does this alongside many volunteers who give of their time to assist the charity in
fulfilling its aims.
Public benefit
The main benefit flowing to the public from the advancement of the Christian religion through our resources is mordl
and ethical. Those associated with the Trust often bring physical and material need to those with whom they work, both
Christian and Non-christian. Those whom the Trust support includes those who seek to relieve poverty. provide
medical, educational and other services to their communities in which they work. There is no harni arising from any of
these purposes.
The Trustees seek to ensure that the Public benefit requirement is considered and Sow2Reap Trust facilitates the
advancement of the Christian religion and having due regard to the Charity Commission for Northern Ireland's
guidance on public benefit.
FINANCIAL REVIEW
Financial Review
The total income amounted to £69,088 for the year ended 31 December 2023 a decrease from the previous year
(2022=£132,013). The total expenditure during the year ended 31 December 2023 decreased to £79,153 compared to
£116.488 in the previous year. The total fund balance at the year end was £13,631 compared to £23,696 last year.
Reserves policy
The Charity's unrestricted Teserves of £13.631 are regarded by the trnstees 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 MANAGEMENT
Governing document
The charity is controlled by its governing document, a Memorandum and Articles of Association and constitutes a
limited company, limited by guarantee. as defined by the Companies Act 2006. The company was set up on l O October
2006 and was registered with the Charity Commission for Northern Ireland on 30 January 2015.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company Dumber
N1061195 (Northern Ireland)
Registered Ch2rity llumber
101162
Registered o￿lCe
37a Belmore Street
Enniskillen
Co. Femianagh
BT74 6AA
Trustees
Mr H l Jones
Mr S J Baln]er
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.
Page 2

SOW 2 REAP TRUST
REGISTERED NUMBER: N1061195
REPORT OF THE TRUSTEES
for the Year Ended 31 DECEMBER 2023
REFERENCE AND ADMINISTRATIVE DETAILS
Company Secretary
Mr H l Jones
IDdependent Examiner
Mr Thomas S Patton FCA
Patton Rainey Stenson Limited
Chartered Accountants
6 East Bridge Street
Enniskillen
Co. Fennanagh
BT74 7BT
Approved by order of the board of t￿SteeS on 27 September 2024 and signed on its behalf by:
Mr S J Balmer- Trustee
Page 3

PRS
Patton Rainey I
Stenson Limited
CHARTERED ACCOUNTANTS
& FiEGISTERED AUDITORS
INDEPENDENf 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 2023, 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
examÈnation. 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 Comtnission for Northern treland
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
I have examined your charity accounts as required under Section 65 of the Charities Act and tny examination was
Carried out in accordance with the general Directions given by the Charity Cotnmission for Northem Iieland 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 unusual items or
disclosures in 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 Cotnpanies Act 2006
That the accounts do not accord with those accounting records
That the accounts do not comply with the accounting requirements of Section 396 of the Companies Act 2006
and with the methods and principles olthe Charities Statement of Recommended 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 infonnation needed for a proper understandyng of the accounts to be reached.
Independent examiner's statement
I have completed my examination and have no coThcerns 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 attention.
Mr Thomas S Patton FCA
Patton Rainey Stenson Limited
Chartered Accountants
6 East Bridge Street
Enniskillen
Co. Fennanagh
BT74 7BT
27 September 2024
CHARTERED
ACCOUNTANTS
IRELAND
Chartered
Tax Advisers
Registered lo carry out audit work and regulated for a range of investment business
activities in the United Kingdom by Ihe Instllule of Chartered Accountan15 In Ireland

SOW 2 REAP TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT
for the Year Ended 31 DECEMBER 2023
31.12.23
Total
funds
31.12.22
Total
funds
Unrestricted
fund
Restricted
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
53,714
15,374
69,088
132,013
EXPENDITURE ON
Charitable activities
Charitable activities
55,615
23,538
79,153
l 16.488
NET INCOMEI(EXPENDITURE)
Transfers between funds
(1,901)
(6,244)
(8,164)
6,244
(10,065)
15,525
io
Net movement ID funds
(8,145)
(1,920)
(10,065)
15,525
RECONCILIATION OF FUNDS
Total funds brought forward
21,776
1,920
23,696
8,171
TOTAL FUNDS CARRIED FORWARD
13,631
13,631
23,696
The notes forni part of these financial statements
Page 5

SOW2 REAP TRUST
REGISTERED NUMBER: N1061195
BALANCE SHEET
31 DECEMBER 2023
31.12.23
Total
funds
31.12.22
Total
funds
Unrestricted
fund
Restricted
fund
Notes
FIXED ASSETS
Tangible assets
662
662
827
CURRENT ASSETS
Debtors
Cash at bank
1,700
12J39
1,700
12,339
4,121
18.978
14,039
14.039
23,099
CREDITORS
Amounts falling due within one year
(1.070)
(1,070)
(230)
NET CURRENT ASSETS
12,969
12,969
22,869
TOTAL ASSETS LESS CURRENT
LIABILITIES
13,631
13,631
23,696
NET ASSETS
13,631
13,631
23,696
FUNDS
Unrestricted funds
Restricted funds
10
13,631
21.776
1,920
TOTAL FUNDS
13,631
23,696
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year
ended 31 December 2023.
The members have not required the company to obtain an audit of its financial statements for the year ended
31 December 2023 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a)
ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the
Compantes 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 financial year in accordance with the
requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act
2006 relating to financial statements, so far as applicable to the charitable company.
(b)
The notes forni part of these financial statements
Page 6
continued...

SOW 2 REAP TRUST
REGISTERED NUMBER: N1061195
BALANCE SHEET- Colltinued
31 DECEMBER 2023
These financial statements have been prepared in accordance with the provisions applicable to charitable companies
subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 27 September 2024 and
were signed on its behalf by..
Mr S J Balmer- Trustee
The notes form part of these financial statements
Page 7

SOW 2 REAP TRUST
NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 DECEMBER 2023
ACCOUNTING POLICIES
Basis of preparing tbe flnancial statements
The financial 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 Ireland (FRS 102).
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it
is probable that the inwme will be received and the atnount can be measured reliably. Income relates to
donations and gifts along with Gift Aid reclaims received from HM Revenue and Customs.
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 can 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 fixed assets
Depreciation is provided at the following annual rates 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 aecounting
Unrestricted funds can be used in accordance with the charltable objectives at the discretion of the trustees.
Restricted fimds can only be used for particular restricted purposes within the objects of the charity- Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.
Hire purchase and leasing commitments
Rentals paid under operdting 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 charity's ability to continue.
Page 8
continued...

SOW 2 REAP TRUST
NOTES TO THE FINANCIAL STATEMENTS- continued
for the Year Ended 31 DECEMBER 2023
NET INCOMEI(EXPENDITURE)
Net incomel(expenditure) is stated after charging/(crediting):
31.12.23
31.12.22
Depreciation - owned assets
Other operating leases
165
2,800
207
2.800
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 December 2023 nor for the year
ended 31 December 2022.
Truslees, expenses
One trustee received reimbursed travel. motor and other expenses totalling £10,939 in the year ended 31
December 2023 (2022:£10,729).
ST AFF COSTS
31.12.23
31.12.22
Wages and salaries
14,582
12,984
14,582
12,984
The average monthly number of employees during the year was as follows:
31.12.23
31.12.22
Administration
No employees received emoluments in excess of £60.000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
nd
Restricted
nd
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
89.675
42,338
132,013
EXPENDITURE ON
Charitable activities
Charitable activities
76,070
40,418
116,488
NET INCOME
13.605
1.920
15,525
RECONCILIATION OF FUNDS
Total funds brought forward
8,171
8,171
Page 9
continued..

SOW 2 REAP TRUST
NOTES TO THE FINANCIAL STATEMENTS- continued
for the Year Ended 31 DECEMBER 2023
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- continued
Unrestricted
Restricted
nd
fund
Total
funds
TOTAL FUNDS CARRIED FORWARD
21,776
1,920
23,696
STATUS
The charitable company is limited by guarantee not having a share capital. The liability of the members is limited
to £1 O 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 2023 and 31 December 2023
1,766
DEPRECIATION
At l January 2023
Charge for year
939
165
At 31 December 2023
1,104
NET BOOK VALUE
At 31 December 2023
662
At 31 December 2022
827
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23
31.12.22
Prepayinents and accrued income
1,700
4.121
Page 10
continued...

SOW 2 REAP TRUST
NOTES TO THE FINANCIAL STATEMENTS- continued
for the Year Ended 31 DECEMBER 2023
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23
31.12.22
Accrued expenses
1,070
230
io.
MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
between
funds
At
31.12.23
At 1.1.23
Unrestricted funds
General ￿nd
21,776
(1,901)
(6,244)
13,631
Restricted funds
Restricted fund
1,920
(8,164)
6244
TOTAL FUNDS
23,696
(10,065)
13.631
Net movement in funds, included in the above are as follows=
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
53,714
(55,615)
(1,901)
Restricted funds
Restricted fund
15J74
(23,538)
(8,164)
TOTAL FUNDS
69,088
(79,153)
(10,065)
Comp2r2tives for movement in funds
Net
movement
in funds
At
31.12.22
At 1.1.22
Unrestricted funds
General fund
8,171
13,605
21,776
Restricted funds
Restricted fund
1.920
1,920
TOTAL FUNDS
8.171
15,525
23,696
Page 11
continued...

SOW 2 REAP TRUST
NOTES TO THE FINANCIAL STATEMENTS- continued
for the Year Ended 31 DECEMBER 2023
io.
MOVEMENT IN FUNDS- eontinued
Compardtive net movement in fLmds, included in Éhe above are as follows:
Incoming
resources
Resources
expended
Movement
in ￿ndS
Unrestricted funds
General fimd
89,675
(76,070)
13,605
Restricted funds
Restricted fund
42,338
(40,418)
1,920
TOTAL FUNDS
132,013
(116,488)
15.525
A Cll￿ent year 12 months and prior year 12 months combined position is as follows:
Net
movement
in ￿ndS
Transfers
between
funds
At
31.12.23
At l.1.22
Unrestricted funds
General ￿nd
8,171
11.704
(6.244)
13.631
Restricted funds
Restricted fund
(6.244)
6,244
TOTAL FUNDS
8,171
5,460
13.631
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are
as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
143,389
(131,685)
11,704
Restricted funds
Restricted fijnd
57,712
(63.956)
(6.244)
TOTAL FUNDS
201,101
(195,641)
5,460
Page 12
continued...

SOW 2 REAP TRUST
NOTES TO THE FINANCIAL ST ATEMENTS - colllinued
for thc Year Ended 31 DECEMBER 2023
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2023.
Page 13