PRS Patton Rainey I Stenson Limited CHARTERED AcCOUTANTs S REGISTEkED AuDIT0s REGISTERED COMPANY NUMBER: N1061195 {Nortbern Ireland) RECISTLRED CHARITY iNUMBER: 101162 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 FOR SOW 2 REAP TRUST Patton Rainey Stenson Limited Chanered Accountants 6 East Bridge Street EtUJi5killen Co. Ferrna8h BTI4 7BT CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Re9lStered locarry out al1th and r8gul8t8d lor • ra01 InvM6] in Unilecl KiFwJdt¥n by itte Inslituie ol charteredAecoLv)tls lYeL4nd
SOW 2 REAP TRUST CONTENTS OF THE FINANCIAL STATEMENrs for the Ye2r r. ded 31 DECEI MBEI R 2025 Page Report orth¢ Trustees Independent Examiner's Report Statement of Financial Aetivities BalaDce Sheet Notes to the Financial Statements 8 to 13
SOW 2 REAP TRUST REGISTERED NUMBER- N1061195 REPORT OF THE TRUSTII ES for tlie Year Ended 31 DECEMBER 2025 The trustees who are also directors of the charity for the purposes of the Companies Act 2006. present tlieir report with tlie financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of A¢¢ounting and Reporting by Cliarities.. Statement of Recommended Practice applicable to charities PTeparing their account5 in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). OBJECTIVES AND ACTIVITIES Obje¢tivcs and aims The charily's objectives are for the public benefit as sel out in the Articles of Association and are restricted to the following.. (a) The advancement of the Evan8elical Christian Faith. {b) The relief of poverty, hunger and siekne$s; (cl The advaiicement of medical knowledge- (d) the advancement of education by way of assisting children and adults to ree¢ive Bibl¢ l¢ssons. The beneficiaries from the Trnst are Individuals and Organisations who are advancing the Christian religion ar(>und the world through various means supported by the 1'rusl. 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 8IOUP5 to learn more about the Christian faith. The main benefit flowing to the Public from the advancement of the Christian religion through our resovrces is moral and ethical. Those associated with the Trust often bring physi1 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 tnedical, educational and other Services to their cotnmunities in which they work. Achievemenls aDd Perform#ne¢ Bibletime/Going deeperewIlFeJG]eaners Resources In 2025 Sow2reap continued to distribute thousinds of Bibletitne lessons to prOX. 22,750 users tn their hornes and schools. Approx-lmately 160 schoo15 in Nl lrnainly Primary school<) use the B.'bletime lessons to supplement the tpaching of RE in school. This D_umber fidctuates due to new scp.ools being added and other schools closiLig down or call111ng their orders. We have tnany volunteer5 who assist in deliveiy, grydding and marketing the resources. The publi¢ had opportunity to leam more alxjut Christianity. Schools a.ryd parents beneiitted from a free RE resource for their pupilo and children. Sow2Rcap also supply the resources t0 Students in other countri¢.5 via post and COLitainer e.g. Zambia, USA etc. Wh¢Ji time pennits, Vl5lts are.ryJade to schonls to conduct SCi400l assemuiie5. In the May and June delivery of thp lessons Sow2re8n distribute priLes for ihe children who have compleied Bibletimp. lessons duii41g then school year. We also enclosed s-methino fol t4e leacheis as an encourdgetnent. For those who coTnpl*te the Bibletime lessons at kLome (approx. 70 Students) we post a prize to them usually in Mar¢ii to reward students for their hard work during the year. Home students continue to decrease slightly. Portsl Bible School Camp.. It wks wnnderful to be able to arrdnge our PBJ Tegidential catnp fAr both Chrisii2ns and Non-christian aged 10- 14 and 14-17. Once again, our venue wa5 The Cleenion Centre, Bellanaleck.This y&.- we decido,d to have a joins Junioi and Senior camp for six nigbto residential -29 attended the Junior and 27 attended the Senior plijs leaders. These CaTnpers me froTn all ovei Ireland. They benefit from te3hing on the Christian faith, teamwoTL social ski115 and other Skill iets. The leaders benefit from varirds training includinp safeguarding and field experience. Page I
SOW 2 REAP TRUST REGISTERED NUMBER: N1061195 REPORT OF THE TRUSTEES for the Yc8r Ended 31 DECEMBEIR 2025 Worldwide Support Including Ukraine.. During 2025. Sow2Reap were able to fjnancially support Christian Ministry in the following ' Zanibia £326. Canada £2,109, Europe £1,100 and Nepal £250.. Building Resilience= In 2025 Sow2Reap held No "Buildsng Resilience" days for Church leadets and ministers, rnainly from Counties Femiana8h. Tyrone and Donegal. We were delighted to be able to report that on each OcS1on approx. 35-50 attended. The input from the speakers was valued and much appreciated. This benefits the attendees and also their congregations as they disseminate (his Éo them. Life Exhibition Biannually Sow2Reap with the help oESUE3 organise a LIFE exhibition for primary schools in County FeTtnanagh. This is designed for piirnary 6 and 7 pupils on the life of Jesus. The iesource belongs to a charity in England called Counties. Sow2reap host this in a local church Femianagh Christian Fellgwship. Over 700 pupils from approx. 20 schoo15 attend during the week. The exhibitiotl is manned by 12-14 volunseers per day. Stsff Louise Balmer remains our only paid staff mwnber. Her role is a part time role in managing collating. distribution and use of the Bibletime resource. the organising of earnp and prize events, and also the administration of variou5 aspects within the Sow2Reap offiee. She does thi5 alongside many volunteers who give of their tilne to a5SlSt the charity in fulfilling its aims. Public benefit The main benefit flowing ro the public from the advancement of the Christian religion through our resources is moral and ethical. Those associated with the TTUSt often bring physical and malerial need to those with whoin they work. both Chrisii2n and Non-christian. Those whoiTh the Trust 5UPPOrt includes those who seek to relieve poverty, provide medical, educational and other service5 to their ConnitieS in which they work. There is no hatttl arising from any of these purposes. The Trustees seek to ensure that the Public benefil requirement is Considered and Sow211eap Trust facilitate$ the advai¢emenl of the Christian religion and liaving due renaid to the Charitv Ckninrnission for Northern Ireland's giiidance on publiL benefjt. FINANCtAL REVIEW Fi#xn¢ial Review rile total income atnounted to £84.867 for the year eiided 31 DrLember 2025 a decrease from the prp.viou5 year (2024-106,282). T4e iotal expendituie durtng the ytsr ep.ded 31 DeCemer 2025 decrrased to £83,912 eompared to £86.728 in the t)rekniOUS year. The total fund balance at the year end was £!A,335 cnmr%ar.-d to £31,185 last year.. Reserves policy The Charitys unrestricted reserves of £34.335 are regarded by the trustees as adequate and would enable the charity to Continue operating coverhng salary and other expenditute for the first six tRonths of the year. STRUCTURE, GOVERNANCE AND MANAGEV.E.YT Governing document The ch3r;ty. is Contrhlled by it5 governing tiucumenL a Memorandum and .lrtieles o! Association and consiitutes a limited company, limiled by guarantee. as defined by the Cotnpanies Act 2006. The company was set up on 10 October 2006 aThd was registered with the Charity Comiili55ion for Northern Ireland on 30 January 2015. REFERENCE AND ADMINISTRATIVE DETAILS Registered Compai4y number N1061195 (Northern Ircland) Page 2
SOW 2 REAP TRUST REGISTERED NUMBER: N1061195 REPORT OF THE TRUSTEES for the Year Elldcd 31 DECEMBER 202S Registered Charity nurnber 101162 Registered ol£e 37a Belmore Street Enniskillen Co. Fernianagli B T74 6AA Trustees Mr H l Jones (resigned 24.3.25) Mt 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 Sectttary Independent Examiner Mr Thomas S Patton FCA Patton Rainey Sienson Limited Chartered A0tants 6 East Bridge Street Entjiskillen Co. Fenanag11 Bf74 7B T Approved by order of the board of trustees on I l June 2026 and signed on its behalf by: Mr S J Balmer- Tnistee Page 3
PRS Patton Rainey I Stenson Limited cATEThED ACCOUNTANTS & llÈGISfEIIÈD AUDITORS INDEPENDENT EXAMIIYER'S REPORT TO THE TRUSTEE SOW 2 REAP TRUST I report on the accounts of the company for the year ended 31 December 2025, which are set out on pages five to thirteen. Respective responsibilities of charity trustees and exgminer As the charity's trustees (and also the directors for the purposes of COpanY lawl yoll are responsible foi. the preparation of the accounts In accordance with the 1"4uiremenis of the Companies Aci 2006. Having 5aiisfi¢d inyself that the charity is not subject (o audit undeT company law and is eligible for independent examination, it 15 my responsibility to. examine the accounts under Section 65 of the Charities Act follow the procedures laid down in ihe genera5 Directions given by the Charity Cotnmission for Northern Ireldnd under Section 65{9llbl of the Charsties Act state whether particular matters have come to my attention. BASIS of the independeDt emIDer'S report I have examined your eharity accounts as required undeF Seetion 65 of the Charities Act ad my examination was arried out in accordance with the general Directions given by the Charity Cot]unission for Northeim Iieland under Section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the chariry and a comparison of the accounis presented with those records. It also itJ¢luded consideration of any unusual items or disclosures in the accounis. and secking explandtions fr(>tn YOU a5 charity trustee5 con¢eming any such matters. My role is io state whether any Tnaterial matters have come io my attentiOD giving me Cause to believe.. That accounting records were llot kept in accordance wilh Section 386 of the Compènies Aci 2006 That ihe accounts do not accoid with those accounting records That the accounts do noi comply with the accountmg requiremenis of Section 396 of the Coinwdnies Act 2006 and witli the Enethods and principles of the Chariiie% Statement of Recommended Praciice applicable to charities preporing their accounts it) a¢cordanc£ with the Financial Reporting Standard applieable in the UK and Republic of Iieland That there is further information needed for a proper understanding of the a¢coltS to be reached. Independelli cxaminer's stotement I have complded my examinaiion ond have no concerns in I'especl of Ihe matter5 {1} to (4) listed above and, connecrion with following the Directions of the Charity Commission for Northeim Ireland, I have found no matters that reqe drawing to your allention. Mr Thomas S Patton FCA Pallon Rainey Stenson Limited Chartered Accountatjis 6 East Bridge Street Enniskillen Co. Fernianagh BI74 7BT I l June 2026 CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Registered lo C out 11 Wofk and reguted lor a ran99 01 In}Stment busine55 tivities In Uniled Kingdom by thg Inlile ol Ch3rt$rsdActountsnis In IroL*nd
SOW 2 REAP TRUST ST ATEMENT OF FINANCIAL ACTIVITIES INCORPORATING AN INCOMC AND E4 XPENDITURE ACC ror the Year nded 31 DECEMBER 2025 UN 31.12.25 Total (und$ 31.12.24 Total nds Unrestricted fund Restricted fund Noies INCOME AND NDOWMENTS FROM Donations and legacies 72,777 12,090 84,867 106,282 Investment income 195 195 Total 72,972 12,090 85,062 106,282 EXPENDITURE ON ChgrÈtable activities Charitable activities 59.3SO 24,562 83,912 86,728 NET INCOMEI(EXPENDITURE) Transfers between funds 13.622 (12,4721 (12.472) 12,472 1.150 19,554 Net movement funds 1,150 19,554 RCICONCILIATION OF FUNDS Total funds broughr forward 33,18S 33,18S 13.631 TOTAL FUNDS CARRIED FORWARD 34,335 34,335 33.185 The notes forni part of these financia5 statements Page 5
SOW 2 REAP TRUST REGISTERED NUMBER. N106119S BALANCE SHEET 31 DECEMBER 2025 31.12.25 Total lullds 31.1224 Total funds Uniestricted fund Restricted fijnd Notes FIXED ASSETS Tangible assets 424 424 530 CURRIINT ASSETS Debtors Cash at bank 7,804 26J37 7.804 26.337 7,160 25.725 34,141 34,141 32,885 CREDITORS Ainounts falling due within one year 10 (2YJI (230) {230) NET CURRENT ASSETS 33,911 33.911 31655 TOTAL ASSETS LESS CURREI NT LIABILITILS 34,335 34.335 33.185 NET ASSETS 34J3S 34.335 33,185 FUNDS UnresiTlCted fijnds 34.335 33,185 TOTAL FUNDS 34.335 33,185 The charitable company is entitled to exeTllPtion from aLidit under Section 477 of the Companies Act 2006 for the year ended i l Decejnber 2025. The members have not required *he company to obtain an audit of its financial statements fo._ the year ended 31 Drcenber 2025 in accordance with Section 476 ofthe CoTnpanie5 ACL 2006. TILe trustees aCOW1edge tlieir responsibilities for (a) "Iiring that charitable company keeps aOUntIng reeords thatr crymply with sections 386 and J87 of the nO1PaP.1eS Act 2006 and preparing firianciAI statemeiis which give k true and fsir vipw of the state of affairs ofthe ch&-itable company a5 at the end of each financial year and nf surplus gr d-fieit for each iinancial year in accordance with tile 1Uiiements of Sections 394 and 395 and whicli otherwise tyk)mply" itF, the requirements of ihe CmpanIeS Act 2006 r-lating to fjnancial statetnents, so far as Hpplicable to the claritable pompany. (b) The note5 forni part of these financial statements Page 6 continued...
SOW 2 REAP TRUST REGISTERED NUMBER: N1061195 BALANCE SHEI ET- continy¢d 31 DEICEMBER 2025 These financial statetneiits have been prepared in aecordance with the provisions applicable to charitsble companies subjeci to the small companies regime. The finaneial stalements were approved by the Boird of Trustees and authorised foi issue on I l June 2026 and were signed on its behalf by". Mr S J Balmer- Trustee The note5 form part of these finan¢ial statements Page 7
SOW 2 REAP TRUST NOTES TO THE FINANCIALSTATEMENTS for tlic Yt#r Ended 31 DECEMBER Z025 ACCOUNTING POLICIES Basis of preparing the fiNallcial $tatcmentS The financial statetnents have been prepared under the historical cost convention, and in aecordance with the Companies Act 2006 and tlie requtremenis of the Statetnent of Recommended Practice. Accounting and Repoiling by Charities preparing their accounts in accgrdance 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 income will be received and the atnount Can be measured reliably. Income relate5 to donations and gifts along with Oift Aid reclaims received from HM Revenue ai)d Cu5tom5. Expenditure Liabilities are recognised as expenditure 25 soon as there is a legal or ¢onsbuctive obligation committing the charity to that expenditure, it 15 probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accouiited for on an accruals basis and has been cla55ified under headings that aggregate all cost related to the cate80ry. Where costs cannot be directly attributed to particular heading5 they have been allocated to activities on a bBsis consistent with the use of resources. Tangible fixed assets Depreclation is provided al the following aEfftual rates ID order to WTite off each asset over its estim2t¢d usefvl Isfe. Fixtures and fittings 20/0 on reducing balance Taxalion The charity is exempt fro corporation tax on its charitable activities. Fund accountitte Unrestricted ndS tan be used in accordance with ihe charitable objective5 at the discretion of the trustees. Restricted funds cali only be used for partjCknJ2r restricted purposes within the objects OL the charity. Restrictloils arise when specified bv the donor or when funds are raised for particular restricted purpos&s. Hire pllrchase 2nd leasang comrnitments Rerytals paid under vperating leases ale charged ro the QtJt¢ment of Financial Activiti2s on 2 straight line basis over the period of the lease. Coing eODcern Tnere are no matttial uneertaiDtie5 aboi•+ the charitys )bility to eontinue. Page S continued...
SOW 2 REAP TRUST NOTES TO THE FINANCIALSTATEMENTS- continyed for tlic Year Ci ndcd 31 DECEMBER 2025 INVESTMENT INCOME 31.12.2S 31.12.24 Interest received 195 NCIT INCOMEI{EI XPENDITURE) Net incom¢l(expenditure) LS Stated after cl)argingllcrediting)'. 31.12.25 31 12.24 Depreciation - owned assets Other operating leases 106 6,000 132 6,625 TRUSTEES, REMUNERATION AND IIENCFITS There were no trustees, remuneration or other beneftts for the year ended 31 December 2025 nor for the year ended 31 December 2024. Trustees. expenses One trust received reimbursed travel, motor and other expenses totslling £8,254 in the year ended JI December 2025 (2024..£10.939). STAFF COSTS 31.12.25 31.12.24 Wages and salaries Is,iio 13.374 Is,iio 13.37d The average monthlv number of employees during th¢ year was as follows.. 31.12.25 31.12.24 ,Qdministration No enployees recei:'ed emolurnetLtS sn excess ot £6n,000. Page 9 continued...
SOW 2 REAP TRUST NOTEIS TO THE FINANCIAL STATEMENTS- conlinued for the Year Ei ndcd 31 DECEMBE¢ R 2025 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund Restricted nd Total funds INCOME AND EI NDOWMENTS FROM Donations and legacies 89,393 16,889 106,282 Expfi NDITURC ON Charitable actlVLties Charitable activities 62,917 23,811 86,728 NET INCOMEI(EXPENDITURE) Transfers betweell lunds 26.476 (6,922) (6.9221 6,922 19.554 Net movement in funds 19,554 19,554 RECONCILIATION OF FUNDS Total funds brought forward 13,631 13,631 TOTAL FUNDS CARRIED FORWARD 33,185 33.185 STATUS The charitable company is limited by guardntee not having a share capital. The liabilily 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 fittiri8S cosi. At l January 2025 and 31 December 202S 1,766 DEPP.YCIATION At l January 2025 Choige foi year 106 At 31 December 2025 lJ42 NFT BOOK VALUE At 31 December 2025 424 .t 31 t)ecember £024 530 Pag¢ 10 continued...
SOW 2 REAP TRUST NOTES TO THE FINANCIAL STATEMENTS- continued for th¢ Year Ended 31 DECEMBER 2025 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.25 31.12.24 PrepanentS and accrued income 7.804 7.160 io. CRI4 DITORS: AMOUNTS FALLING DUE WITHIN ONE YEIAR Jl.l2.25 31.12.24 Accrued expenses 230 230 MOVEMENT IN FUNDS Nei ovement in ndS Transfers between funds Ai 31.12.25 At 1.1.25 Unrestritt¢d futtds General fund 33.18S l3,622 {12,472) 34,335 Restrieted funds Restricted fund (12.472) 12,472 TOTAL FUNDS 33.185 1.150 34,335 Net movement irt funds, included in ihe akKJve are as follows.. Incoming resources Resources expended Movement in fund5 Unrestricted funds Gen-ral funa 7•,972 (59J50) R¢s¢ri¢t¢d fuyds Restricted fund 12,090 (24,5621 {IL472) TOTAL FUNDS 85,062 (83.912) .150 Pag¢ll continued...
SOW 2 REAP TRUST NOTES TO THE FINANCIALSTATEMENTS- ¢oDtinued for tlie Year Endc(131 DECEMBER 2025 MOVEMENT IN FUNDS- eontinued Comparntives for movement in fund5 Net Transfers between Funds movetnent in funds At 35.12.24 At 1.1.24 Unrestricted fund$ General fund 13,631 26.476 (6.922} 33,185 Restricted fullds Res(ii¢led fund (6,922) 6.922 TOTAL FUNDS 13.631 19.554 33.185 Comparative net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in fijnds Unrestricted funds General rtd 89,393 (62,9171 20,476 Restricted funds Restricted fund 16,889 (23,811) (6,922) TOTAL FU,s 106,282 (86,728} 19,554 A cu]Tent yr 12 months and prior Ji*sar 12 months combined position is as foiiows.. Net movement in fuiid5 Transfers between funds At 31.12.25 At l.1.2 Unrestricted fund5 General fund 13.631 40.098 (19.394) Restrieted funds Restricted fund (19.394) 19.394 TOTAL FUNDS 13.631 20,704 34,335 Page 12 continued...
SOW 2 REAP TRUST P40TES TO THE FINANCIAL STATEMENTS- eontinued for the Year Endid 31 DECEMBER 2025 OVEMENT IN FUNDS-eontinued A current year 12 mont115 and prior year 12 months combined net movement in fuTLds, ineluded in the above are as follows. Incoining resources Resources expended Movement in bjnds Unreslrict¢d funds General fund 162.365 {122,267) 40,098 Rtstricttd fund5 Restricted fund 28,979 {48,373) {19.394) TOTAL FUNDS 191.344 (170.640) 20,704 12. RELATED PARTY DISCLOSURES There were no relsted party transa¢tion5 for the year ended 31 December 2025. Page 13