MERF Irelartd STATEMENT OF FINANCIAL Acnvrry (Receipts and Paments Account) for the year ended 31st December 2025 Note Unrestricted Funds Restrtcted Fund5 Endowment Funds Total 2025 Total 2024 Recei Donation5 and legacies Other income 53.492 53.492 53,118 53,492 53,492 53.118 Sale of investments Sale of fixed assets Loans received Total Recei ts 53,492 53,492 53.118 ments Raising funds Charitable artimties 5.330 78.846 84.1 5,330 82,526 87.857 6,460 29.396 35,856 3.680 3.680 Purchase of inve5trnents Purchase of fixed assets Loan repayments Total Pa ents 84.177 3,680 87,857 35,856 Net receipts I Ipaymentsl Transfer between funds 1>0.6851 3.&8CI li4.3651 17,262 Net movement in funds Funds brought forward 130.6851 31.6( 13.6801 37,188 134,3651 68,792 17,262 51.530 Funds carried forward 919 33.508 34.427 68,792
MERF Ireland STATEMENTOF ASSETS AND LIABIUTY As at 31st December 2025 Unrestrirted Funds Restricted Funds EndowTnent Funds Total Funds 2025 Total Fund5 2024 Funds (On(l11a110n Bank and Cash at Start of year Net movement in funds 31.604 130.685) 37,r38 13,6801 68.792 134.3651 25,869 25.661 Bank and Cash at end of year 919 33.508 34.427 51.530 Bank and Cash Balances Bank Deposit Accounts Bank Current Account5 34,425 68,790 34,427 68,792 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:
MERF Ireland NOTES TO THE ACCOUNTS 31st December 2025 I. ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS A5 the total income of MERF Ireland is less th3n £250.Cth the Trustee5 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 caprtal of which must be retsined either permanently or at the Trustee5' discretion, the income derived from the endowment is to be used eFther as re5trirted OT unrestricted income funds depending upon the purpose for which the endowment was establishe(J in the first place. Restricted funds comprise lal income fvom endowments which is to expended only on the restrirted purposes intended by the donikr and Ibl revenue donations or grants for a spectfic MERF Ireland 3Ctivity intended by the donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the indsvidual lunds on an average balance ba51S. Unrestricted funds are income funds which are to be spent on MERF Ireland's general purposes. Destgnated funds are general lunds set aside for use in the future. 2. DONATIONS AND LEGACIES Unre5trirted Funds Restricted Funds Endowment Funds Total Funds 2025 rotsl Funds 2024 Donations Legacie5 Gift Aid 53,492 53,492 53,118 Total 53,492 53,492 53,118 3. OTHER INCOME Unrestrirted Funds Restricted Endowment Funds Total Funds 2025 Total Funds 2024 Insurance claim5 Investment Income Other income Total
MERF Ireland NOTES TO THE ACCOUNTS Icont'dl 3151 December 2025 4. RAISING FUNDS Unrestrirted Funds Restricted Funds Endowment Funds Total Funds 2025 Total Funds 2024 Postage Costs Franking Machine Rental Printing newsletter 3.790 315 1.225 3,790 315 1,225 4,318 432 1,710 Total 5,330 5,330 6,460 5. CHARABLE ACTIVITIES Unrestrirted Funds Endowment Fund5 Total Funds 2025 Tot31 Funds 2024 Funds Transfer to Cyprus Payments from designated funds Zoom and website Gifts Subscription Bank Fees Travel Expense5 In5uranLe Printing 75.(iN) 75.000 3,680 46 15.CK)O 13.000 46 20 3,193 433 154 20 3,193 433 154 737 433 226 Total 78.846 82.526 29.396 6. PAYMEp¥fs FROM DESIGNATED FUNDS Radio ministry Church Plantin8 RelieflDiaconal Aid- 8eneral Dia¢onal Aid- Middle East Arabic Literature Ministry Syria Earthquake victims 1.286 384 1.177 334 13.OOD Total 3.680 13,000 7. FIXED ASSErs MERF Ireland has no fixed assets . INVESTMENTS 2025 2024 Details of the inve5trnent as at 31st Dember 2025 Total