PRS
Patton Rainey I
Stenson Limited
CHARTERED AcCOU￿TANTs
S REGISTEkED AuDIT0￿s
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. Ferrn￿a8h
BTI4 7BT
CHARTERED
ACCOUNTANTS
IRELAND
Chartered
Tax Advisers
Re9lStered locarry out al￿1th and r8gul8t8d lor • ra￿01 Inv￿M6￿]
in Unilecl KiFwJdt¥n by itte Inslituie ol charteredAecoLv)t￿ls 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 physi￿1 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 deeper￿ewIlFeJG]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
call￿111ng 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 te3￿hing 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 Oc￿S1on 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 Co￿￿n￿nitieS 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 DeCem￿er 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 o￿l£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 A￿0￿￿tants
6 East Bridge Street
Entjiskillen
Co. Fe￿nanag11
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
c￿A￿TEThED 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 CO￿panY 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 e￿mIDer'S report
I have examined your eharity accounts as required undeF Seetion 65 of the Charities Act a￿d 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¢col￿tS 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
req￿￿e 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 regu￿ted lor a ran99 01 In}￿Stment busine55
tivities In Uniled Kingdom by thg In￿li￿le 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 aC￿OW1edge tlieir responsibilities for
(a)
"Iiring that charitable company keeps a￿OUntIng reeords thatr crymply with sections 386 and J87 of the
nO￿1PaP.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 C￿mpanIeS 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 Activiti￿2s 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
Prepa￿nentS 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 y￿r 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