INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES OF MERF (Irelandl
I report on the accounts of MERF Ilrelandl forthe year ended 31 December 2021.
Respective responsibilities of tharity trustees and examiner
As the charity's trustees you are responsible for the preparation of the accounts in accordance with
the Charities Act (Northern Ireland) 2008.
It is my responsibility to:
examine the account5 under section 65 of the Charities Act
follow the procedures laid down in the general directions given by the Commission
under section 6519llb) of the Charities Act
state whether particular matters have come to my attention.
Basis of independent examinerfs 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 thegeneral directions given bythe Charity
Commission forNorthern Ireland under section 65{91{bl of the Charities Act.
My 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:
l. That accounting records were not kept in accordance with section 63 of the Charities Act
2. That the accounts do not accord with those accounting records
3. That the accounts do not comply with the accounting requirements of the Charities Act
4. Thatthere isfurther information needed fora proper understanding ofthe accounts to be
reached.
Inde
endent examinerfs statement
I have completed my examination and have no concerns in respect of the matter5111 to141
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 yourattention.
Jffj Inu)k
David Preston. 42 Rossburn Manor. Kells BT42 3RB