REGISTERED COMPANY NUMBER: NI061195 (Northern Ireland)

REGISTERED CHARITY NUMBER: 101162

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

SOW 2 REAP TRUST

Page

Report of the Trustees

1

to

3

Independent Examiner's Report

4

Statement of Financial Activities

5

Balance Sheet

6

to

7

Notes to the Financial Statements

8

to

13

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 2025. 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 1 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.

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.

Achievements and Performance

Bibletime/Going deeper/Newlife/Gleaners Resources

In 2025 Sow2reap continued to distribute thousands of Bibletime lessons to approx. 22,750 users in their homes and schools. Approximately 160 schools in NI (mainly Primary schools) use the Bibletime lessons to supplement the teaching of RE in school. This number fluctuates due to new schools being added and other schools closing down or cancelling their orders. 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.

When time permits, visits are made to schools to conduct school assemblies. In the May and June delivery of the lessons Sow2reap distribute prizes for the children who have completed Bibletime lessons during then school year. We also enclosed something for the teachers as an encouragement.

For those who complete the Bibletime lessons at home (approx. 70 Students) we post a prize to them usually in March to reward students for their hard work during the year. Home students continue to decrease slightly.

Postal Bible School Camp:

It was wonderful to be able to arrange our PBS residential camp for both Christians and Non-Christian aged 10-14 and 14-17. Once again, our venue was The Cleenish Centre, Bellanaleck.This year we decided to have a joint Junior and Senior camp for six nights residential -29 attended the Junior and 27 attended the 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 Including Ukraine:

During 2025, Sow2Reap were able to financially support Christian Ministry in the following : Zambia £326, Canada £2,109, Europe £1,100 and Nepal £250..

Building Resilience:

In 2025 Sow2Reap held two "Building Resilience" days for Church leaders and ministers, mainly from Counties Fermanagh, Tyrone 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 as they disseminate this to them.

Life Exhibition

Biannually Sow2Reap with the help of SUE3 organise a LIFE exhibition for primary schools in County Fermanagh. This is designed for primary 6 and 7 pupils on the life of Jesus. The resource belongs to a charity in England called Counties. Sow2reap host this in a local church Fermanagh Christian Fellowship. Over 700 pupils from approx. 20 schools attend during the week. The exhibition is manned by 12-14 volunteers per day.

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 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 harm 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 £84,867 for the year ended 31 December 2025 a decrease from the previous year (2024:106,282). The total expenditure during the year ended 31 December 2025 decreased to £83,912 compared to £86,728 in the previous year. The total fund balance at the year end was £34,335 compared to £31,185 last year..

Reserves policy

The Charity's unrestricted reserves of £34,335 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 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

Registered Company number

NI061195 (Northern Ireland)

Registered Charity number

101162

Registered office

37a Belmore Street

Enniskillen

Co. Fermanagh

BT74 6AA

Trustees

Mr H I 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.

Company Secretary

Independent Examiner

Mr Thomas S Patton FCA

Patton Rainey Stenson Limited

Chartered Accountants

6 East Bridge Street

Enniskillen

Co. Fermanagh

BT74 7BT

Approved by order of the board of trustees on 11 June 2026 and signed on its behalf by:

Mr S J Balmer - Trustee

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 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

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 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:

1.	That accounting records were not kept in accordance with Section 386 of the Companies Act 2006

2.	That the accounts do not accord with those accounting records

3.

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 Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland

4.	That there is further information needed for a proper understanding of the accounts to be reached.

Independent examiner's statement

I have completed my examination and have no concerns in respect of the matters (1) 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. Fermanagh

BT74 7BT

11 June 2026

31.12.25

31.12.24

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

72,777

12,090

84,867

106,282

Investment income

2

195

-

195

-

Total

72,972

12,090

85,062

106,282

EXPENDITURE ON

Charitable activities

Charitable activities

59,350

24,562

83,912

86,728

NET INCOME/(EXPENDITURE)

13,622

(12,472

)

1,150

19,554

Transfers between funds

11

(12,472

)

12,472

-

-

Net movement in funds

1,150

-

1,150

19,554

RECONCILIATION OF FUNDS

Total funds brought forward

33,185

-

33,185

13,631

TOTAL FUNDS CARRIED FORWARD

34,335

-

34,335

33,185

31.12.25

31.12.24

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

8

424

-

424

530

CURRENT ASSETS

Debtors

9

7,804

-

7,804

7,160

Cash at bank

26,337

-

26,337

25,725

34,141

-

34,141

32,885

CREDITORS

Amounts falling due within one year

10

(230

)

-

(230

)

(230

)

NET CURRENT ASSETS

33,911

-

33,911

32,655

TOTAL ASSETS LESS CURRENT LIABILITIES

34,335

-

34,335

33,185

NET ASSETS

34,335

-

34,335

33,185

FUNDS

11

Unrestricted funds

34,335

33,185

TOTAL FUNDS

34,335

33,185

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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

(b)

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.

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 11 June 2026 and were signed on its behalf by:

Mr S J Balmer - Trustee

1.	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 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 income will be received and the amount 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

-

20% on reducing balance

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 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 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 charity's ability to continue.

2.	INVESTMENT INCOME

31.12.25

31.12.24

£

£

Interest received

195

-

3.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.12.25

31.12.24

£

£

Depreciation - owned assets

106

132

Other operating leases

6,000

6,625

4.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.

Trustees' expenses

One trustee received reimbursed travel, motor and other expenses totalling £8,254 in the year ended 31 December 2025 (2024:£10,939).

5.	STAFF COSTS

31.12.25

31.12.24

£

£

Wages and salaries

15,110

13,374

15,110

13,374

The average monthly number of employees during the year was as follows:

31.12.25

31.12.24

Administration

1

1

No employees received emoluments in excess of £60,000.

6.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

fund

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

89,393

16,889

106,282

EXPENDITURE ON

Charitable activities

Charitable activities

62,917

23,811

86,728

NET INCOME/(EXPENDITURE)

26,476

(6,922

)

19,554

Transfers between funds

(6,922

)

6,922

-

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

7.

STATUS

The charitable company is limited by guarantee 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).

8.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 January 2025 and 31 December 2025

1,766

DEPRECIATION

At 1 January 2025

1,236

Charge for year

106

At 31 December 2025

1,342

NET BOOK VALUE

At 31 December 2025

424

At 31 December 2024

530

9.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Prepayments and accrued income

7,804

7,160

10.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Accrued expenses

230

230

11.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At

At 1.1.25

in funds

funds

31.12.25

£

£

£

£

Unrestricted funds

General fund

33,185

13,622

(12,472

)

34,335

Restricted funds

Restricted fund

-

(12,472

)

12,472

-

TOTAL FUNDS

33,185

1,150

-

34,335

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

72,972

(59,350

)

13,622

Restricted funds

Restricted fund

12,090

(24,562

)

(12,472

)

TOTAL FUNDS

85,062

(83,912

)

1,150

Comparatives for movement in funds

Net

Transfers

movement

between

At

At 1.1.24

in funds

funds

31.12.24

£

£

£

£

Unrestricted funds

General fund

13,631

26,476

(6,922

)

33,185

Restricted funds

Restricted 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

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

89,393

(62,917

)

26,476

Restricted funds

Restricted fund

16,889

(23,811

)

(6,922

)

TOTAL FUNDS

106,282

(86,728

)

19,554

A current year 12 months and prior year 12 months combined position is as follows:

Net

Transfers

movement

between

At

At 1.1.24

in funds

funds

31.12.25

£

£

£

£

Unrestricted funds

General fund

13,631

40,098

(19,394

)

34,335

Restricted funds

Restricted fund

-

(19,394

)

19,394

-

TOTAL FUNDS

13,631

20,704

-

34,335

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

162,365

(122,267

)

40,098

Restricted funds

Restricted fund

28,979

(48,373

)

(19,394

)

TOTAL FUNDS

191,344

(170,640

)

20,704

12.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2025.