PRS
Patton Rainey
Stenson Limited
CHARTERED ACCOUNTANTS
& IIEGISTEFtED AUOITORS
REGISTERED COMPANY NUMBER: N1061195 (Northern Ireland)
REGISTERED CHARITY NUMBER: 101162
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
FOR
SOW 2 REAP TRUST
Patton Rainey Stenson Limited
Chartered Accountants
6 East Bridge Street
Enlliskillen
Co. Fernianagh
BT74 7BT
CHARTERED
ACCOUNTANTS
IRELAND
Registered to carry out audit work and regulated for a range ol invesitneni business
aciivilie5 in the United Kingdorn by Ihe Insiilule ol Chartered Ac¢ounlant5 in Ireland
Chartered
Tax Advisers

SOW 2 REAP TRUST
CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 DECEMBER 2024
Page
Report of the Trustees
Independent Examiner's Report
Statement of Finaneial Activities
Balance Sheet
Notes to the Financial Statements
7 to 12
Detailed Statement of Finaneial Activities
13

SOW 2 REAP TRUST
REPORT OF THE TRUSTEES
for the Year Ended 31 DECEMBER 2024
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 the charity for the year ended 31 December 2024. 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).
OKJECTIVES 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 r¢ceive 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 countrie5. but also printed Bible
resources to assist individuals and groups to learn more about the Christian faith.
Aehievements and Performance
BibletiMe￿eW1lfe/GIeanerS Resources:
In 2024, Sow2Reap distributed over 195,000 Bibletime lessons to appmximately 23,500 users in their homes and
schools. We have many volunteers 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. Zambia
USA etc.
Visits are nonnally made 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 perniit to conduct an
assembly, in these cases we deliver the prizes to the schools.
For those who complete the Bibletime lessons at home (approximately 70 students) a public prize event was held this
year in Knockconny Baptist Church (kindly grdnted) to reward students with prizes.
Home students have decreased slightly.
Postal Bible School Camp:
It was wonderful to be able to arrange our PBS residential camp for both Christians and Non-christians aged 10-14 and
14-18. Once again our venue to the Cleenish Centre, Bellanaleck. We had a seperdte Junior (four nights) and Senior
(five night) camp. Approximately 28 attended Junior and 40 attended Senior plus leaders. These Camper5 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 Including Ukraine..
During 2024, Sow2Reap were able to organise a work team to Romania to assist with repairs to the PBS camp centre
there.This was a very profjtable week of hard work but also encouragement to the believers in Romania and indeed to
the team from Ireland. Sow2Reap was able to financially support Christian Ministy in the following countries: Zambia
£450, Canada £2,022 Romania £4.866.
Other various gifts to support worldwide developmenL £650.
Building Re5ilience.'
In 2024 Sow2Reap held two Building Resilience days for Church leaders and ministers, mainly from Counties
Femianagh, TyTone and Donegal. We were delighted to be able to report that on each occasion approx. 35-50 attended.
The input from the speakers was valued and much appreciated. This benefits the attendees and also their congregations
&s they disseminate this to them.
Page I

SOW 2 REAP TRUST
REPORT OF THE TRUSTEES
for the Year Ended 31 DECEMBER 2024
Staff
Louise Balmer remains our only paid staff member. Her role is a part time role in managing Collating, distribution and
use of the Bibletitne resource, the organising of camp and prize events. and the administration of various 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 moral
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 harn] 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 £106,282 for the year ended 31 December 2024 an increase from the previous year
(2023:£69,088). The total expenditure during the year ended 31 December 2024 increased to £86,728 compared to
£79,153 in the previous year. The total fund balance at the year end was £31,185 compared to £13,631 last year.
Reserves policy
The Charity's unrestricted reserves of £31,185 are regarded by the trustees as adequate and would enable the charity to
continue operating covering salary and other expenditure for the f￿$t 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 10 October
2006 and was registered with the Charity Commission for Northern Ireland on 30 January 2015.
REFERENCE AND ADMINISTRATIVE DETAILS
R¢gi5ter¢d Company number
N1061195 (Northern Ireland)
Registered Charity number
101162
Registered office
37a Belmore Street
Enniskillen
Co. Fern]anagh
BT74 6AA
Trustees
Mr H l Jones (resigned 24.3.25)
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.
Page 2

SOW 2 REAP TRUST
REPORT OF THE TRUSTEES
for the Year Ended 31 DECEMBER 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Company Secretary
Independent Examiner
Mr Thomas S Patton FCA
Patton Rainey Stenson Limited
Chartered Accountants
6 East Bridge Street
Enniskillen
Co. Femjanagh
BT74 7B T
Approved by order of the board of trustees on 17 September 2025 and si￿ed on its behalf by:
Mr S J Balmer- Trustee
Page 3

PRS
Patton Rainey I
Stenson Limited
CHAR TERED ACCOUNTANTS
& REGISTERED AUDITORS
INDEPEM)ENT 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 2024, which are set out on pages five to
twelve.
Respective responsibilities of charity trustees and examiner
As the charity's trustees (and also the directors for the puL])0ses of company law) you are responsible for the preparation
of the accounts in accordance with the requirernents 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 Tesponsibility to..
examine the accounts under Section 65 of the Charities Act
follow the procedures laid down in the general Diiections given by the Charity Commission for Northern Ireland
under Section 65(9)(b) of the Charities Act
stste 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 my examination was
carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under
Se¢tion 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 Companies 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 of the Charities Statement of Recotnmended 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 undeTStanding of the accounts to be reached.
Independent examiner's statement
I have Completed my examination and have no concerns in respect of the matters (l) to (4) listed above and, in
connection with following the Dixections of the Charity Commission for Northern treland, 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
EnniskilleTh
Co. Fennanagb
BT74 7BT
17 September 2025
CHARTERED
ACCOUNTANTS
IRELAND
Chartered
Tax Advisers
Registered lo carry out audil work and regulaled lor a rang8 01 investment business
activities in Ihe United Kingdom by the In51ilute ol Chartered Accounlanis in Ireland

SOW 2 REAP TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCORPORATING AN INCOME AND EXPENDITURE ACCOU
for the Year Ended 31 DECEMBER 2024
31.12.24
Total
funds
31.12.23
Total
funds
Unrestricted
fund
Restricted
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
89,393
16,889
106,282
69,088
EXPENDITURE ON
Charitable activities
Charitable activities
62,917
23,811
86,728
79,153
NET INCOMEI(EXPENDITURE)
Transfers between funds
26,476
(6,922)
(6,922)
6,922
19,554
(10,065)
io
Net movement in funds
19,554
19,554
(10,065)
RECONCILIATION OF FUNDS
Total funds brought forward
13,631
13,631
23,696
TOTAL FUNDS CARRIED FORWARD
33,185
33,185
13,631
The notes forni part of these fmancial statements
Page 5

SOW 2 REAP TRUST
BALANCE SHEET
31 DECEMBER 2024
31.12.24
Total
funds
31.12.23
Total
funds
Unrestricted
fund
Restricted
fund
Notes
FIXED ASSETS
Tangible assets
530
530
662
CURRENT ASSETS
Debtors
Cash at bank
7,160
25,725
7,160
25,725
1.700
12.339
32,885
32,885
14,039
CREDITORS
Amounts falling due within one year
(230)
(230)
(1,070)
NET CURRENT ASSETS
32,655
32,655
12,969
TOTAL ASSETS LESS CURRENT
LIABILITIES
33,185
33,185
13,631
NET ASSETS
33,185
33,185
13,631
FUNDS
U￿eStrICted fimds
io
33,185
13,631
TOTAL FUNDS
33,185
13,631
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the ye
ended 31 December 2024.
The members hav¢ not required the company to obtain an audit of its fmancial statements for the year ended
31 December 2024 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
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 delicit for each fmancial year in accordance with the
requirements of Sections 394 and 395 and which othenvise comply wkth the requirements of the Companies Act
2006 relating to financial statements, so far as applicable to the charitable company.
(b)
These financial statements have been prepared in accordance with the provisions applicable to charitable companies
subject to the small companies regirne.
The fmancial statements were approved by the Board of Trustees and authorised for issue on 17 September 2025 and
were signed on its behalf by:
Mr S J Balmer- Trnstee
The notes forni part of these fmancial statements
Page 6

SOW 2 REAP TRUST
NOTES TO THE FINANCIAL ST ATEMENTS
for the Year Ended 31 DECEMBER 2024
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention. and in accordance with the
Companies Act 2006 and the requirement5 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).
Ineome
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it
is probable that the income will be received and the amount can be measured reliably. Income relates to
donations and gifts along with Gift Aid reclaim5 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. Expenditlwe 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 balaThce
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes Wkthin 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 comtnitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a strdight line basis
over the period of the lease.
Going concern
There are no material uncertainties about th¢ charitys ability to continue.
Page 7
continued...

SOW 2 REAP TRUST
NOTES TO THE FINANCIAL STATEMENTS- eontinued
for th¢ Year Ended 31 DECEMBER 2024
NET INCOMEI{EXPENDITURE)
Net incomel(expenditure) is stated after chargingl(crediting)".
31.12.24
31.12.23
Depreciation - owned assets
Other operating leases
132
6,625
165
2,800
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits foi the year ended 31 December 2024 nor for the year
ended 31 December 2023.
Trustees, expenses
One trustee received reimbursed travel, motor and other expenses totalling £10,939 in the year ended 31
December 2023 (2022:£10,729).
STAFF COSTS
31.12.24
31.12.23
Wages and salaries
13J74
14,582
13,374
14,582
The average monthly number of employees during the year was as follows:
31.12.24
31.12.23
Administration
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
Restricted
fund
Total
nds
INCOME AND ENDOWMENTS FROM
Donations and legacies
53,714
15.374
69.088
EXPENDITURE ON
Charitable activities
Charitable activities
55,615
23,538
79,153
NET INCOME/(EXPENDITURE)
Transfers between funds
(1.901)
(6,244)
(8,164)
6,244
(10,065)
Net movement in funds
(8,145)
(1,920)
(10,065)
RECONCILIATION OF FUNDS
Total funds brought fonvard
21,776
1,920
23,696
Page 8
continued...

SOW 2 REAP TRUST
NOTES TO THE FINANCIAL STATEMENTS - eontinued
for the Year Ended 31 DECEMBER 2024
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- continued
Unrestricted
Restricted
fiu]d
nd
Total
funds
TOTAL FUNDS CARRIED FORWARD
13,631
13,631
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 2024 and 31 December 2024
1,766
DEPRECIATION
At l January 2024
Charge for year
1,104
132
At 31 December 2024
1,236
NET BOOK VALUE
At 31 December 2024
530
At 31 December 2023
662
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24
31.12.23
Prepayments and accrued income
7,160
1,700
Page 9
continued...

SOW 2 REAP TRUST
NOTES TO THE FINANCIAL STATEMENTS- continued
for the Year Ended 31 DECEMBER 2024
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24
31.12.23
Accrned expenses
230
1.070
io.
MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
between
funds
At
31.12.24
At 1.1.24
Unrestricted funds
General fimd
13,631
26,476
(6,922)
33,185
Restricted funds
Restricted fund
(6,922)
6,922
TOTAL FUNDS
13,631
19,554
33,185
Net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in fLmds
Unrestrieted funds
General fund
89J93
(62,917)
26,476
Restricted funds
Restricted fi￿d
16,889
(23,811)
(6,922)
TOTAL FUNDS
106,282
(86,728)
19,554
Comparatives for movement in funds
Net
movement
in fiulds
Transfers
between
fLmds
At
31.12.23
At 1.1.23
Unrestricted funds
General fund
21,776
(1,901)
(6,244)
13,631
Restricted funds
Restricted fund
1,920
(8,164)
6,244
TOTAL FUNDS
23,696
(10,065)
13,631
Page 10
continued...

SOW 2 REAP TRUST
NOTES TO THE FINANCIAL STATEMENTS- continued
for the Year Ended 31 DECEMBER 2024
io.
MOVEMENT IN FUNDS - eontinued
Comparative 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
15,374
(23,538)
(8,164)
TOTAL FUNDS
69,088
(79,153)
(10,065)
A Current year 12 months and prior year 12 months combined position is as follows:
Net
movement
in fvnds
Trdnsfers
betweeTh
fimds
At
31.12.24
At 1.1.23
Unrestricted funds
General fund
21,776
24,575
(13,166)
33,185
Restricted funds
Restricted fund
1,920
(15,086)
13,166
TOTAL FUNDS
23,696
9,489
33,185
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
¢xpended
Movement
in funds
Unrestricted funds
General fund
143,107
(118,532)
24,575
Restricted funds
Restricted fund
32,263
(47.349)
(15,086)
TOTAL FUNDS
175,370
(165,881)
9,489
Pagell
continued...

SOW 2 REAP TRUST
NOTES TO THE FINANCIAL STATEMENTS- continued
for the Year Ended 31 DECEMBER 2024
ii.
RELATED PARTY DISCLOSURES
There were no related paty transactions for the year ended 31 December 2024.
Page 12

SOW 2 REAP TRUST
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 31 DECEMBER 2024
31.12.24
31.12.23
INCOME AND ENDOWMENTS
Donations and legacies
General gifts and donations
Gift aid relief received
Camp income
Income from World Work
85,933
3,460
12,739
4,150
52.055
1,659
14,234
1,140
106,282
69,088
Total incoming resources
106,282
69,088
EXPENDITURE
Charitable activities
Wages
Rent
Insurance
Light and heat
Telephone
Postage and stationery
Sundries
Schools work
Prizes
Camps
World eXpendIt￿e
Meetings and ¢onferen¢es
Motor and travel expenses
Le550ns
Printing
Hospitality
Expenditure towards Ukraine
Accountancy and legal fees
Depreciation of tangible f￿ed assets
Bank charges
13J74
6,625
964
644
1,232
7,767
14.582
2,800
1,844
708
1,926
5.106
350
1,009
4,822
16.193
5,425
3,409
5,843
10,828
714
909
1,920
540
165
60
2,142
2,530
15,821
7,990
1,637
5,091
18,000
1,268
911
540
132
60
86,728
79,153
Total resources expended
86,728
79,153
Net income/(expenditure)
19,554
(10,065)
This page does not forn] part of the statutory financial statements
Page 13