INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES OF MERF {Ireland}
I report on the accounts of MERF {Irelandl forthe year ended 31 December 2024.
Respertive responsibilitie5 of charity trustees and examiner
As the charity's truslees you are responsible for the preparation of the accounts in accordance with
the Charities Act INorthern Ireland) 2008.
It is my responsibility to=
examine the accounts under sertion 65 of the Charities Act
follow the procedures laid down in the general directions given by the Commission
under section 6519llbl 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 wascarried outin accordance with thegeneral directions given bythe Charity
Commission forNorthern Ireland under settion 6519)Ibl of the Charities Act.
My examination included a review of the accounting record5 kept by the charity and 3
comp2ri50n 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 Biving 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 wrth the accounting requirements of the Charitie5 Art
4. That there isfurther information needed fora proper understanding oftheaccountSto be
reached.
Inde
endent examinees statement
I have completed my examination and have no concerns in respect ofthe matters111 to {41
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.
i[i/
ZL
David Preston, 42 Rossbum Manor. Kells BT42 3RB