## **Middle East Reformed Fellowship (Scotland) Trust** ## **RECEIPTS AND PAYMENTS ACCOUNTS** **Year ending: 31st March 2025** **Charity No: SC027038** **Receipts and Payments** Page 1 of 5 ## **Reference and Administrative Information** Charity Name: Middle East Reformed Fellowship (Scotland) Trust Charity Registration Number: SC027038 ## **Bankers** Bank of Scotland, 187 Baillieston Road Glasgow G32 0TN Trustees, Annual Report Year ended 31 March 2025 Structure, Governance and Management GoTr"erniDg Document Middle East Refonlled Fellowship (Scotland) TTUSt is an uninco￿orated association and is adllllnistered in accordance with the tern￿ O￿n￿l Deed and Constinition. Recrufitment and Appollltment of Trllstees Tn￿teeS are appointed by invitation of the original and existing tn￿teeS from those with a special inteT¢St ill the WOTk of MERF. Therc is no extctllal body to appoint trustccs to th¢ T￿￿t. Objectives and Activities Chai'ltable Pui'poses: The pU￿ose of the charity is to advance the Christian faith and the relief of poverty thtough Refornied Churches in the Middle East and beyond. Summars. of JIain ActiTrities: Refonlled churches in Scotland seek to provide fllwicial support alld Mull￿1 encouragement to MERF HQ to th'stTibutc fimds to siipport evallgehsllL bToadcasting alld diaconal aid to Chn'stian con]munities ill distress. Lcadcrship training is deh'vered to ministers: pastors and national evangehsts by the staff of MERF HQ and ministers from Scotland and other Achievements and Performance A total of £50:837 raised in 2024125 to support the WO￿ of MERF worldwide ministries in EvangelisnL Biblical training and Diaconal Aid. A total of £21.420 was sent to MERF HQ for distribution to siipport the Variol￿ ministries previously mentioned. Income yew significantly due to an amoimt of £40.000 fro]ll the estate of the late Allllie MacDollald who iall the prayei and support group for MERF in Inverness for y¢￿s. Financial Review MERF Scotland is supported by donations and once again we acknowledge with gratitude all those who have given so geneiously. As tllentioned earlier fi]llds were boosted by 8 £40.000 legacy from th¢ Cstate of Anllic MacDonald. Reserves Policy It is the Trustees, policy to hold a rcscrvc of £200. Approved bi" the Tnistees and sioned on their behalf. Sef i'elaiTr Date: 9 Decembei. 2 ## **Middle East Reformed Fellowship (Scotland) Trust Receipts and Payments Account Year ended 31 March 2025** |**Receipts and Payments Account**
**Year ended 31 March 2025**||||| |---|---|---|---|---| |**Receipts**
Donations
Legacies
Bank & Deposit interest
Gift Aid Income
**Total Receipts**
**Payments**
**Bank Charges**
**Remitted to MERF HQ**
**Travel**
**Total Payments**
**Excess of Receipts over Payments**
**for the year**|**Unrestricted**
**Funds**
**2025**
**£**
10229
40000
50229
19
21420
21439
34398|**Restricted**
**Funds**
**2025**
**£**|**Total**
**2025**
**£**
10229
40000
50229
19
21420
21439
34398|**Total**
**2024**
**£**
5036| |||||5036| |||||19
11755| |||||11774| |||||| |||||-6738| Middle East Reformed Fellowsbi Statement of Balances At 31 March 2025 Scotland Trust ITDrestrirted Restrirted Funds FnDds Total Total 2025 2025 2025 2024 BaDk & De osit Balallces Bank & dcposit balances brought fonvard 5608 5608 11346 l¥Iovement th lear: Exce55 of Receipts over Pay￿ellts for the year 28790 28790 -5738 Ballk & d¢posit balanccs carried forEsard 34398 34398 5608 The accoimts ii'ere cqpproi'ed b!. the Tnistees on 9 December 2025 Secretary APPENDIX 3 oscr Office of the Scottish Charity Regulator Independent examiner's report on the accounts Report to the Charty namg trustooslmombers of MSDDLE EAST REFORMED FELLOWSHIP (SCOTLAND) TRUST Registered charity SC0270038 number On the accounts of the charity for the period Period start date Month Period end date Month 03 Day 01 Year X$25 1 2024 to 31 Set out on pages (iememtw tr> indude the p4e ' rnJmber5cI addibonal streets) Respective The charity's trustees are responsib￿ frJr the preparation of the accounts in aGcordanGe responsibilities of trustees and examiner with the terms of the CharFties and Trustee Investment (ScotLqnd> 2005 Act and the Charities Accounts Iscottand) Regulations 2006. The charity trustees consider that the audit requirerrEnt of Regulation 10(1) {a) to Ic) of the Accounts Regulations does not apply. It is my responsibility to exarrine the accounts as required under section 4411) (cl of the Act and to stste whether particular matters have come to my attention. Basis of indepondent My examination is carTle(J out In accordance wilh ReguLqtyon 11 of the Charrties oxamin•Vs stat•mont Accounts (Scotlandl Regulations 2006. An examination includes a review of Ihe accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration ofany unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and. consequentty. I do not express an audit opinion on the accounts. Independent examiner's In the course of my examination. no matter has come to rny attention [other than that Statement disclosed on the attached page'] which gNes me reasonable cause to be￿eve thal sn any material respect the requirements: to keep accounting records in accordance with section 44(1) {a} of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Ac￿Unts Regulations have not meL or to which, in my opinion, attention should be drawn in order to enabl8 a prokEr nderstandip.g of the acftounts to be reached. Date: Signed: Name: Relevant professional qualification(s> or body MCIBS (rf any): 20/1112025 Address: bear6den "Please delete the words in the bratkds rfttry do not wly. Iflhe ￿rdS do appty, set ¢wt those m*rs have come to your attention on the follwing p8ge.