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2021-12-31-accounts

Middle East Reformed Fellowship (England & Wales) 44 Hamilton Road, Hayes, Middlesex. UB3 3AS Registered Charity No: 1044672


ANNUAL REPORT 2021


Trustees:

Rev. David George, Maesycwmmer (Hon. Chairman) Mr. John Lodge, Hayes (Hon. Secretary) Mr. Hugh Pollington, Eastbourne (Hon. Treasurer) Rev. Joseph Pettitt, Loughborough. Mr. Richard Hall, Loughborough Mr. Huw Jones, Swansea

Support Committee Members:

Rev. Bruce Powell, Newport Rev. Gareth James, Doncaster Mr. Benjamin George, Neath Mr. David Wilks, London

Rev. Sulwyn Jones, Swansea Rev. Timothy Burden, Eastbourne Mr. Graham Lodge, Dubai

The Deed of Trust is dated 5th February 1995 and registered with the Charity Commission in England and Wales with the aim of promoting the spread of the Christian Faith in Arab lands and beyond through work of the Middle East Reformed Fellowship (MERF).

MERF is a gospel-centred, evangelistic Fellowship of indigenous churches, workers, and their supporters. It is a non-profit and non-political charitable organization, serving in the Muslim world on behalf of churches and believers worldwide. It exists to promote the Christian Faith as embodied in the MERF Statement of Faith, by encouraging fellowship and fostering co-operation between Reformed Churches, training and supporting national pastors and evangelists, evangelism, church planting, and the distribution of aid through the agency of indigenous churches.

Our relationship with the Middle East Reformed Fellowship (our partner):

Our partnership with MERF is governed by a Grant Agreement which is subject to annual review and approval at the AGM. MERF is incorporated in the Republic of Cyprus as a Charitable Foundation. Their annual accounts and financial statements are prepared in accordance with International Financial Reporting Standards (IFRSs) as adopted by the European Union. The annual accounts are audited by a firm of Certified Public Accountants and Registered Auditors in accordance with International Standards on Auditing (ISAs).

Operating Policy:

All gifts are used in accordance with the donor’s wishes or, if undesignated, placed in General Funds to be used for the greatest needs as determined by MERF. No funds are transferred to countries subject to UK/EU or US sanctions.

Monitoring and verifying end use of charitable funds:

Robust mechanisms of management and a close working relationship between MERF (England/Wales) and MERF ordinarily ensure a good degree of monitoring of projects and verification that grant funds are spent on the projects for which they were intended. The global pandemic (2020-2022) curtailed some aspects of monitoring our activity which will be restored as restrictions continue to be lifted.

Income:

Whilst total income for the work from churches and individuals in 2021 fell compared to income for 2020, if the extraordinary giving to the 2020 Beirut Port Explosion Disaster is excluded from the comparison, giving increased by approximately 14%.

Reserves Policy:

MERF England/Wales is a grant-making charity and the bulk of income is submitted to MERF International Headquarters in Cyprus.

Grant funds are transmitted to the bank account of MERF International when requested. At each submission a minimum of £10,000 is retained in the MERF England/Wales bank account to cover operating costs for three months. Operating costs encompass primarily the salary of one employee with associated employment costs, and costs of travel. Other costs (postage, stationery, etc) are minimal.

MERF (England & Wales) Promotional work:

The bi-monthly newsletter is produced and distributed to 3,000 recipients in England, Wales and Scotland. The work of MERF is also promoted at meetings at supporting churches and conferences, and through the MERF (England/Wales) website (merf.org.uk). Promotional videos produced by MERF (England/Wales) are used by the support committees of Canada, the U.S.A., Australia and New Zealand for promotional work in those countries, and Dutch subtitles enable the use of the videos for use in the Netherlands. We have also supplied additional promotional materials (e.g. PowerPoint presentations) to other national support committees to assist their promotional work.

Statement of Public Benefit:

MERF (England/Wales) works to promote the spread of the Christian Faith in Muslim lands and beyond through work of the Middle East Reformed Fellowship and their partnerships with indigenous churches and workers. In every field of operation, the primary purpose of MERF is the advancement of Reformed Christian Faith in accord with the MERF Statement of Faith (which is a summary of the historic Christian faith as expressed in the early Christian creeds and the confessions of the Calvinistic Reformation).

Operating in more than 16 countries and 14 languages, MERF seeks to work with indigenous churches as the best body to reach a population. Indigenous Christians live permanently as part of the culture and know the language, and so face fewer of the barriers that impede the work of foreign missionaries. However, in Muslim countries Christians are a minority grouping and, in some countries, they face severe repression and persecution. MERF works to strengthen their faith, build up their confidence to evangelise, and equip them to disciple new believers; and, as the Bible is central to the growth of the Christian, MERF seeks to equip churches through biblical training. MERF also supplies diaconal aid via indigenous churches to meet immediate practical need in a crisis but always with the aim of equipping people to be as self-sufficient as is possible.

In pursuing these goals, the charity engages in many projects that serve the public benefit including the advancement of religion, the advancement of education, the prevention and relief of poverty, and the promotion of health.

1. The Advancement of Religion:

MERF is a gospel-centred, evangelistic Fellowship of indigenous churches, workers, and their supporters. It exists to promote the Christian Faith as embodied in the MERF Statement of Faith, by encouraging fellowship and fostering co-operation between Reformed Churches, training and supporting national pastors and evangelists, evangelism and church planting.

The majority of MERF funding is directed to evangelism through gospel broadcasting by terrestrial and internet-based radio, literature distribution and the regular preaching, teaching and pastoral ministries of indigenous churches. MERF broadcasts the gospel in fourteen languages. MERF’s training centres that provide both language and theological training for Christian pastors and evangelists, also operate as locations for international churches and host regular services of public worship and Sunday schools for the spiritual education of children.

2. The Advancement of Education:

MERF supports the education of more than 2750 children through the Calvin Academies in Pakistan, and funds a scholarship programme for Turkana children in Kenya. A number of the Bible-training centres also provide education in additional disciplines. For example, students at Lokichoggio also benefit from intensive instruction in the English language; students at the training centres in Indonesia also receive instruction in animal husbandry and crop cultivation; students in Pakistan also receive instruction in animal husbandry, crop cultivation and sewing. The teaching of these additional skills is intending to facilitate greater self-sufficiency.

3. The Prevention or Relief of Poverty:

Diaconal aid (i.e. humanitarian aid) is distributed to and through local churches.

- Indonesia - Diaconal aid is regularly distributed through local churches for the relief of poverty. Diaconal Aid was specifically directed to the relief of suffering in different regions caused by floods and drought. Instruction is given in animal husbandry and crop cultivation, and a co-op start-up scheme supports students in becoming self-sufficient, and creating a more resilient community.

- Kenya – MERF grants to local Turkana people free daily access to potable water from the borehole at the teaching centre and has distributed maize several times in relief of drought and famine.

- South Sudan – Aid is regularly distributed to poor pastors and evangelists. Also, tents, maize and fishing nets have been distributed to people displaced by the civil conflict and suffering the effects of flood and famine.

- Ethiopia – Aid is regularly distributed to poor rural pastors, and education and training is provided in animal husbandry to encourage self-sufficiency.

- Lebanon – MERF has continued to support the efforts of the church in Beirut as it responds to the ongoing need resulting from the 2020 Beirut port explosion.

4. The Promotion of Health:

MERF supported the Baraka Presbyterian Church in Bethlehem in supplying 12 oxygen machines for high priority patients at the local hospital; and supports two clinics in Lahore, Pakistan.

CURRENT MERF PROJECTS:

Grant funds are used in support of the full range of charitable activities of MERF:

- Gospel Broadcasting:

The MERF broadcasts are designed to make known the full impact of human sinfulness and the remedy found in the riches of the redemptive grace of Christ. Personalized follow-up of listeners responding to the broadcasts is provided by means of Skype, correspondence, literature and, where possible, pastoral visitation and discipling by trained local Christians. As a result of these broadcasts many have come to faith in Christ, in places where no church or foreign missionary is permitted to exist.

- Arabic Media Ministry:

The Arabic Media Ministry brings God's Word to millions of Arabic-speaking people in the Middle East; as it is an internet service this ministry has a global reach. The ministry has been extended with the introduction of new programs in specific Arabic dialects. A new YouTube channel has been launched broadcasting live interactive programs four days each week and which receives fruitful and encouraging responses. In addition to downloadable audio files of past programs and biblical teaching on many subjects, the websites also host downloadable pdf files of Sunday School materials and numerous Christian e-books. Our partner churches in Egypt provide more than 50% of the Arabic Media costs.

- Farsi Media Ministry:

The Farsi Media Ministry reaches millions of Farsi-speaking people in Iran, Azerbaijan, Tajikistan, Afghanistan and Pakistan; however, as it is an internet service this ministry has a global reach. The ministry operates two websites: Radio Shadkami and Radio Roshdino. In addition to its daily broadcasts, it hosts several hundred videos and numerous Christian e-books and booklets, many of which have been downloaded many times. Personalized follow-up of listeners responding to the broadcasts is provided by means of Skype, correspondence and literature.

- Terrestrial Broadcasting:

In addition to internet-based media, MERF terrestrial broadcast teams also reach millions of people in East Africa, the Middle East, Pakistan and Indonesia in their native tongue, broadcasting in fifteen languages: Arabic; Dinka and Nuer (South Sudan); Amharic, Oromo, and Somali (Ethiopia & Somalia); Farsi (Tajikistan, Azerbaijan, Afghanistan, Iran); Amazight (Morocco, Algeria, Tunisia, Libya, Egypt, Mali, Niger, Mauritania) Bahasa, Javanese, Sundanese, Toraja, Bugis and Makassarese (Indonesia); and, Urdu (Pakistan) .

- Bible Training Ministry:

Bible-training is conducted at centres in Ethiopia, Kenya, Sulawesi, Java, Pakistan, Beirut and Egypt. The work of Bible-training across all fields (greatly curtailed throughout 2020 in response to the Covid-19 pandemic) is now largely recovered. MERF (England/Wales) continues to be directly involved in the bible-training work based at Lokichoggio, Kenya; and Addis Ababa, Ethiopia. Rev. Tim Burden (employed by MERF England/Wales) has overall responsibility for the Bible-training programme in Kenya and Ethiopia, and is involved in planning to extend the training programme to Egypt and Indonesia. During the past year Rev. Burden has continued to produce course textbooks and a series of teaching videos for use at the training centres and online, and has been providing training to the Nuer radio producers.

- Additional Field Ministries:

Kenya – The international church at the training centre compound continues to grow and now exceeds 300 in regular attendance. In January 2021 twenty-five converts were baptised. 98 children attend Sunday School and shelters are being built in several villages to house meetings.

South Sudan – MERF continues to work in support of the Presbyterian Church of South Sudan which has 15,000 congregations. MERF supports poor pastors and evangelists. Millions of people have been displaced by the civil war (political/tribal division) that has continued for several years. In these distressing circumstances, MERF contributes to the material support of PCOSS ministers and evangelists, and provides Diaconal aid to the displaced. Diaconal Aid in the form of food, blankets and canvas tarps was distributed in areas of Pochalla county and Wanding of Akobo where many lost homes and stored food in the flooding. MERF broadcasts in the Nuer language to South Sudan, Ethiopia, Kenya and Uganda. Enquirers who respond to the broadcasts receive follow-up by email if personal follow-up is not possible. Phone cards loaded with radio broadcasts, sermons, songs and studies have been a useful resource in supporting those who have been displaced.

Ethiopia – The work in Ethiopia has faced several challenges during 2021; conflict between the Federal and regional governments has displaced 2 million and led to large-scale destruction of crops and herds. Insecurities prevent farming, markets and basic services. The UN estimates > 5 million in need of aid. Intertribal violence has spread in several regions. In the south, drought and famine increased with >30 million affected. Persecution of churches and individuals has increased; several churches have been burnt, and many families suffer social and economic difficulties. Full-time ministers struggle to survive.

Indonesia – The work in Indonesia raises more than 40% of its own income through a co-op start-up scheme that helps farmers purchase and raise pigs and grow dragon fruit. The small profit-share is repaid and re-invested to support others in becoming self-sufficient.

MERF also provides scholarships for less privileged children to attend school.

Sulawesi & Malang

Java

Lebanon - Working with the Lebanon Reformed Fellowship, MERF has been teaching and training many Kurdish and Druze people who have professed faith in Jesus Christ and formed churches in Lebanon. Many Muslims have been attending services.

Iraq – The Gulf Wars and the subsequent insurgency led to the destruction of five of the six churches MERF partnered with in Iraq. The remaining church is only 10% its former strength. The Arabic media ministry is effective in encouraging the Christians remaining in Iraq.

Cyprus – MERF supports the International Evangelical Church on Cyprus (at Larnaca and Limassol). MERF (England and Wales) discontinued its support of this particular ministry during 2021.

Concluding remarks:

The Trustees are pleased with what has been achieved this year. We acknowledge with thankfulness the success of the stated aims of the Fellowship in its numerous ministries, and the way in which these have been sustained despite the impact of global pandemic.

Significant Difficulties – Events that have taken place in another charity in Cyprus which is closely associated with MERF have given rise to considerable tensions that have strained the relationship between the General Director of MERF and MERF (England/Wales). It is hoped that these difficulties can be overcome, restoring the former healthy relationship between us.

Notwithstanding these difficulties, we are grateful to be able to continue playing an active role in the organization and extension of the training programs through the support of key workers, and that promotional materials developed for use in England and Wales have proved so useful in the promotional work of other national support committees. We give thanks to God for the on-going generosity of Christian people in England and Wales who have faithfully supported our work; and for the willingness of friends to serve in support of gospel ministry in Muslim lands.


Authorised Signatories:

David George 21[st] May 2022 (Chairman of Trustees) Hugh Pollington 21[st] May 2022 (Honorary Treasurer)

CHARITY COMMISSION Independent examiner's report on the FOR ENGLAND AND WALES accounts Section A Independent Exarninfjr's Report R•port to the trusleesl mernbets Of l J lJ(. On accounts for the year ¢nd•d Charity no (if any) , IOLi*6'7Z S•t out on pag•s I rgport to the truslees my exarninatlon ol Iha accounts of the abov8 charity ("the Tru$t"I for the year ended As the chaiitls trustee5, you ar¢ responsible for the preparation Df the a￿O￿nIS in accordance with the requirements of Ihe Charftles AGt 2011 {'the Act"). R•sponsibilttieg and basis ol report I report in respect of my examinatlon of the Trust's a¢¢ountS CArried oul under se¢lion 145 of the 2011 Act and in carrylng out my examinab'on, I have rollowed all the applicable Directions givèn by the Chariiy CornmissiDn under secllon 145{5){b) Of the A¢1. Independent rrhe char exarnlner's statsrnent iinderta exce 250.00 qualified m gr055 in of [1 nam I have completed rny examination. I confim thal no maleri81 mailers have come to my attention in connection wth th8 examination (other than th8t dis¢losed below ') which gives Me cause to telievè that in, any rnalerial respect: th• accounting fewrds were not kept In accOrdar￿2 wilh seGti¢)n 130 ol the Charili8s Act- or the accourts did noi accord with the accounting record5,' or the accounts did nol comply with thè applicable requirements conceming the form and content of accovnls s8t out in the Charities (Accounts an(1 R8POrtsl Regulaiions 200B other than any requirement Ihat the accounts glve a 'lruo and fair, vlew which is not a fflatter considered a$ part of an independenl examination. I have no concems and have Come across no other matters in connection with the axarninalion to which atlention should be drawn in thls feport in order to enable a proFer undersianding of the account$ lo b@ reached. ' Please d81gta the words in the brackels rfthey do not apply. Signed: I Oate: l- A -ZoZ[ IER Oct 2018

Narne: Relevant professlonal qualification{s) or body (If any): Addr•u: Section 8 Di5c105ure Only complete if the examiner nee(Is lo highli9hl matenal matters of concem (see CC32. Independent oxamination ol charity accounts.. directions and guidance for examiTreTr}. IER Oct 2018

Give here brlel detalls ol any Items that th oxaminer ishts to dls¢10$. IER Oct 2018

Charity Name No (if any)
Receipts andpayments accounts CC16a
For the period
from
01/01/2021
Period start date
31/12/2021
Period end date
To
Section A Receipts and payments Section A Receipts and payments
A1 Receipts Unrestricted
funds
to the nearest
£
191,445
-
-
-
-
-
-
-
191,445
-
-
-
191,445
41,415
18,000
9,000
-
-
-
-
5,000
37,907
105
593
1,735
4,538
118,293
-
-
-
118,293
73,152
-
109,866
183,018
Restricted
funds
to the nearest £
-
8,120
655
1,260
3,520
505
-
-
14,060
-
-
-
14,060
25,045
-
-
-
-
-
-
-
-
-
-
-
-
25,045
-
-
-
25,045
- 10,985
-
21,880
10,895
Endowment
funds
to the nearest £
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Total funds
to the nearest £
191,445
8,120
655
1,260
3,520
505
-
-
205,505
-
-
-
205,505
66,460
18,000
9,000
-
5,000
37,907
105
593
1,735
4,538
143,338
-
-
-
143,338
62,168
Last year
to the nearest £
Donations: General Fund(incl tax reclaim) 191,445 174,198
Donations: Diaconal(Beirut disaster) - 69,512
Donations: Diaconal(other) - 2,505
Donations: Biblical Training - 1,550
Donations: Broadcasting - 1,150
Donations: National Evangelists - 180
- -
- -
Sub total(Gross income for
AR)
191,445 249,095
A2 Asset and investment sales,
(see table).
-
- -
Sub total - -
Total receipts
A3 Payments
249,095
Grants - Diaconal: Beirut 41,415 -
Grants - Diaconal: Pakistan 18,000 -
Grants - Biblical Training 9,000 -
Grants - Broadcasting& Evangelism - -
Grants - Where most needed - 27,200
Grants - Diaconal: Beirut and South
Sudan
- 52,647
Grants - Loki Bible Training - 320
Grants - Broadcasting& Evangelism 5,000 420
Int'l Bible Training - Staff costs including
travel
37,907 40,568
Cyprus Ministry 105 3,313
Insurance 593 587
Promotion 1,735 588
Runningcosts 4,538 5,942
**Sub total ** 118,293 131,586
A4 Asset and investment
purchases, (see table)
-
-
**Sub total ** - -
Total payments
Net of receipts/(payments)
A5 Transfers between funds
A6 Cash funds last year end
Cash funds this year end
131,586
73,152 - 10,985 - 62,168 117,510
- - - - -
109,866 21,880 - 131,746 -
183,018 10,895 - 193,914 117,510

CCXX R1 accounts (SS)

30/07/2022

1

Section B Statement of assets and liabilities at the end of the period

Categories
Signed by one or two trustees on
behalf of all the trustees
B1 Cash funds
B2 Other monetary assets
B4 Assets retained for the
charity’s own use
B5 Liabilities
B3 Investment assets
Signature
Details
Details
Details
Details
Total cash funds
(agree balances with receipts and payments
account(s))
Details
Unrestricted
funds
Restricted
funds
to nearest £
to nearest £
202,334
- 8,420
-
-
-
-
183,018
10,895
OK
OK
Unrestricted
funds
Restricted
funds
to nearest £
to nearest £
-
-
-
-
-
-
-
-
-
-
-
-
Fund to which
asset belongs
Cost (optional)
-
-
-
-
-
Fund to which
asset belongs
Cost (optional)
-
-
-
-
-
-
-
-
-
Fund to which
liability relates
Amount due
(optional)
-
-
-
-
-
Print Name
Endowment
funds
to nearest £
-
-
-
-
OK
Endowment
funds
to nearest £
-
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
-
-
-
-
When due
(optional)
Date of
approval

CCXX R2 accounts (SS)

30/07/2022

2