MERF Ireland
STATEMENTOF FINANCIALACTIVITY IRe¢eipt5 and Paments Account)
for the year ended 31st December 2022
Note
Unrestrictod
Funds
Restricted
Funds
Endowment
Funds
Total
2022
Total
2021
Recei
Donations and legacies
Other income
30,938
1,970
32,908
37,283
30,938
1,970
32,908
37,283
Sale of investments
Sale of fixed assets
Loan5 received
Total Recei
ts
30,938
1,970
32,908
37,283
Pa
ments
Raising funds
Charitable activities
4,896
17,324
22,220
4,896
60,756
65,652
1,792
40,091
41,883
43,432
43,432
Purchase of investments
Purchase of fixed assets
Loan repayments
Total Pa
ments
22,220
43,432
65,652
41,883
Net receipts / Ipaymentsl
Transfer between funds
8,718
141,4621
132,7441
14,6001
Net movemenr in fund5
Funds brought forward
8,718
15,081
141,4621
43,532
132,7441
58.613
14,6001
63,213
Funds carried forward
23,799
2,070
25,869
58,613

MERF Ireland
STATEMENT OF ASSETS AND LIABILITY
A5 at 31st December 2022
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total Funds
2022
Total Funds
2021
Funds reconciliation
Bank and Cash at start of year
Net movement in funds
15,081
8,718
43,532
141,4621
58,613
132,7441
63.213
14,6001
Bank and Cash at end ofyear
23,799
2,070
25,869
58,613
Bank and Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
25.867
58,611
25,869
58,613
Other Assets
Fixed Assets- Note 6
Investments - Note 7
Liablities
Loans
Approved by the Trustees at a meeting on
and signed on its behalf by..
Trustee
Date..
131,[
202

MERF Ireland
NOTES TO THE ACCOUNTS
31st December 2022
I. ACCOUNTING POLICIES
BASIS OF FINANCIAL sfATEMENTS
As the total income of MERF Ireland 15 less than £250,000 the Trustees have elected in accordance with the provisions in The
Charities (Acounts and Reports Regulations (Northern Ireland) 2015 to prepare its accounts on a receipts and payments basis.
FUND ACCOUNTING
Endowment funds are funds, the capital of which must be retained either permanently or at the Trustees, discretion, the
income derived from the endowment is to be used either as restricted or unrestricted income fund5 depending upon the
purpose for which the endowment was established in the first place.
Restricted funds comprise (al income from endowments which is to expended only on the restricted purposes intended by
the donor and Ibl revenue donations or grants for a specific MERF Ireland activity intended by the donor. Where these funds
have unspent balances, interest on their pooled investment is apportioned to the individual funds on an average balance
basis.
Unrestricted funds are income funds whlch are to be spent on MERF Ireland's general purposes. Designated funds are
general funds set aside for use in the future.
2. DONATIONS AND LEGACIES
Unre5trlcted
Funds
Restricted
Funds
Endowment
Funds
Total Funds
2022
Total Funds
2021
Donations
Legacies
Gift Aid
30,938
1,970
32,908
34,247
3,036
Total
30,938
1,970
32,908
37,283
3. OTHER INCOME
Unrestricted
Funds
Restricted
Endowment
Funds
Total Fund5
2022
Total Funds
2021
Insurance claims
Investment Income
Other income
Total

MERF Ireland
NOTES TO THE ACCOUNTS (cont'd)
31st December 2022
4. RAISING FUNDS
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total Funds
2022
Total Funds
2021
Postage Costs
Franking Machine Rental
Printing newsletter
3.005
256
1,635
3,005
256
1,635
603
64
1,125
Total
4,896
4,896
1,792
5. CHARITABLE AcfiviTIE5
Unrestricted
Funds
Restrlcted
Funds
Endowment
Funds
Total Funds
2022
Total Funds
2021
Transfer to Cyprus
Ethiopia
Holiday Refund
Zoom and website
Gifts
Subscription
Accountant Gift
Travel Expenses
Insurance
Printing
15,233
43,432
58,666
39,360
176
300
40
176
300
40
300
1,060
403
112
1,060
403
112
403
28
Total
17,324
43,432
60,756
40,091
6. FIXED ASSETS
MERF Ireland ha5 no fixed assets
7. INVESTMENTS
2022
2021
Details of the investment as at 31st December 2022
Total

MERF Ireland
NOTES TO THE ACCOUNT5 Icont'd)
31st December 2022
8. FUND BALANCES
Balance at
start
Receipts
Payments
Surplus I
IDefi¢itl
Transfer
Balance
at end
Unrestricted Funds
General Account
Totsl
Restricted Fund5
Radio
Literature
Training
Church PSant
Relief
Beirut
Other
1,690
25
570
1,690
25
570
1,690
25
570
3,530
34,124
4,130
3,530
34.124
4,130
3,530
34,124
4,130
Total
44,069
44,069
44,069
Endowment Funds
Bequest Fund
Total
Total
44,069
44,069
44,069