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. CHAR￿ABLE 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 De￿mber 2025
Total