REGISTERED CHARITY NUMBER.. 028830
Report of the Trnstees and
Unaudited Financial Statements for the Year Ended 31 March 2025
for
Middle East Relief Fund
The Kelvin Partnership Ltd
Chartered Accountants
The Cooper Building
505 Great Western Road
Glasgow
G12 8HN

Middle East Relief Fund
Contents of the Financial Statements
for the Year Ended 31 March 2025
Page
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
7 to 13
Detailed Statement of Financial Activities
14 to 15

Middle East Relief Fund
Report of the Trustees
for the Year Ended 31 March 2025
The principal activity of the Trust is to relieve the sufferin& poverty and distress of those who are in such
¢tr¢umstances as a result of natural disaster, persecution due to their believes of religious or any other cause
of the Middle East origin people.
OBJECTIVES AND ACTIVITIES
Review of Business
During the financial year ending 31st March 2025, MERF has put all its effort to working hard in
compliance with its aims and goals. Trustees are reporting MERF activities as follow:
Educational Activities: We are delighted that MERF has been able to continue its activities and
supports towards educational activities. These activities are including.. the supporting media and
broadcasting to provide up-to-date educational news, reports and documentaries from the Middle
East and elsewhere to raise awareness of the human rights situation in the region, particularly
regarding women's and children's rights, and Teports of natural disasters and condition of such
disasters to gain more public support for the suffering people, who are deprived of the basic rights
and facilities.
Promoting Human Rights: Human rights campaigns to stop violation of human rights, and
defend the women's and children's rights, to stop execution and attacks on vulnerable women and
children killing or massacre of civtlians, campaigns to raise awareness about tolerance and
religious harmony.
Humanitarian Aids for Refugees: Regarding Humanitarian aids for refugees, we managed to
support with parts of refugees, day to days essential needs and expenses.
FINANCIAL REVIEW
Reserves policy
The trustees continue to closely monitor the Charity's finances, with the agreed policy objectives of
sccuring the future of the Charity's work and projects by establishing a working reserve to provide at least
four months full operational costs. and maximising funds available to promote, support its objectives.
During the financial year ending 31st March 2025, the total income for MERF was £208,742 (2024-
£396,271) of whi¢h £208,393, (2024 - £395.920) came in the forni of donations and grants. £349 (2024
£351) was received in th¢ form of shareholding and other income.
This incom¢ was spent on the following projects:
Education
Total
Media & Broadcasting
50,705
Human Rights
Promote Human Rights
Aid and Support for Refugees
Essential Needs of Refugees in Albania
150,101
10,695
Total Project Expenditure
211,807
Page I

Middle East Relief Fund
Report of the Trustees
for the Year Ended 31 March 2025
FUTURE PLANS AND ACTIVITIES
During the financial year ending 31 st March 2025, MERF Trustees have decided to continue the
activities of the Charity as follows:
Supporting for media and educational news, reports and documentary broadcasting in order to
disseminate UEFto-date news both from the Middle East and elsewhere and to raise awareness of
the human rights situation in the region, particularly regarding women's and young peoples,
rights.
Supporting human rights campaigns in defence of women's and children's rights, to stop inhuman
actions of imprisonment, torture or executions of people for their gender, believe, ethnicity or
religion, to raise public awareness about violations of human rights in Middle Eastern Countries,
and campaigns for tolerance and religious harn]ony.
Providing humanitarian aids to refugees.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Middle East Relief Fund was founded by a Deed of Trust on 1999. The charity is controlled by its
governing document, a deed of trust and constitutes an unincorporated charity with a charity registration
number: SC028830.
Recruitment and appointment of new trustees
Middle East Relief Fund can appoint elected Trustees and as stated in the Deed of Trust the minimum of
trustees must be 2.
Elected Trustees
At th¢ annual general meeting the trustees may elect as a trustee any member who has confirmed hislher
willingness to be appointed. In addition, the trustees may at any time (provided he Ishe is willing to act) to
be a trustee ("an elected trustee") either to fill a vacancy or as an additional director.
MERF is governed in accordance with its constitution which is carefully drafted to reflect the aims of the
charity and its activities.
Risk management
The trustees have a duty to identify and review the risks to which the charity RS exposed and to ensure
appropriate controls are in place to provide reasonable assurance against fraud and error.
The trustees have assessed the major risk to which the charity is exposed, in particular those related to the
operation and finances of the charity, and are satisfied that th¢ systems are in place to mitigate these risks.
MERF is also recogntsed as a major supporter of the inhabitants of the Camp Liberty which has now closed
and all residents have been relocated to a refugee camp in Albania.
MERF also support the relocated refugees in Albania, and the organisation striv¢s to ensure that the funding
provided to sustaining the refugees in Albania are regularly reviewed in respect of both operational and
financial aspects.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered CharAty number
028830
Page 2

Middle East Relief Fund
Report of the Truslees
for the Year Ended 31 March 2025
(The Charity administration is wholly managed by volunteers).
Independent Examiner
The Kelvin Partiiership Ltd
Cliartered Accountants
Tlie Coop¢r Building
505 Great Westem Road
Glasgow
GI2 8FtN
Bankers
Barclays Bank plc
Swiss Cottage
Leicester
LE87 2BB
Approved by order of the board of trustees on 12 December 2025 and signed on its behalf by:
Page 3

Independent ExAminer's Report to the Trustees of
Middle East Relief Fund
I report on the accounts for the year ended 31 March 2025 set out on pages five to thirteen.
Respectiv¢ responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of ihe
Charities and Trustee Investrnent (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations
2006 (as amended). The charity's trustees consider that the audit requir¢m¢nt of Regulation l O( l)(a) to {c)
of th¢ Accounts Regulations does not apply. It is my responsibility to examine the accounts as required
under Section 44(1)(c) of the Act and to stale whether particular matters have come to my attention.
Basis of the independent examiner's report
My examination was carried out in accordance with Regulation I l of the Charities Accounts (Scotland)
Regulations 2006. An examination includes a review of the a¢¢ounting records kept by the charity and a
comparison of the accounts pr¢s¢ntcd with those rccoTds. It also includes consideration of any unusual
items or disclosures in the accounts, and seeking cxplanations from you as trustees coiicerning any such
tnatt¢ls. The procedures undertaken do not provide all the evidence that would be required in an audit, and
consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In connection with my examination. no matter has Come to my attention .
( l ) which gives me reasonabl¢ cause to believe that, in any material respect, the requirements
to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of
tlie 2006 Accounts Regulations; and
to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the
2006 Accounts Regulations
have not been m¢t" or
(2) lo which, in my opinion. attention should be drawn in order to enable a proper understanding of the
Tli¢ Inslilule ol" CliarlLI'ed Accouiitaiits of scotl￿￿d
The Kelvin Partnersliip Ltd
Chartered Accountants
The Cooper Building
505 Great Western Road
Glasgow
G12 8HN
12 December 2025
Page 4

Middle East Relief Fund
Statement of Finaneial Activities
for the Year Ended 31 March 2025
31.3.25
Total
funds
31.3.24
Total
funds
Unrestricted Restricted
fund
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
208,393
208,393
395,920
Investment income
Other income
152
197
152
197
126
225
Total
208,742
208,742
396,271
EXPENDITURE ON
Raising funds
306
306
335
Charitable activities
Education
Refugee Aid & Support
Promote Human Rights
Donation to Others First Foundation
50,705
50,705
177.939
46,738
130,343
9,000
l50,101
150,101
Other
10,695
10,695
10,447
Total
211,807
211,807
374,802
Nct gains/(losses) on investments
(683)
(683)
405
NET INCOME/(EXPENDITURE)
(3,748)
(3,748)
21,874
RECONCILIATION OF FUNDS
Total funds brought forward
23,004
23,004
1,130
TOTAL FUNDS CARRIED FORWARD
19,256
19.256
23,004
The notes form part of these financial statements
Page 5

Middle East Relief Fund
Balance Sheet
31 March 2025
31.3.25
Total
funds
31.3.24
Total
funds
Unrestricted Restricted
fund
fund
Notes
FIXED ASSETS
Investments
5,604
5.604
6,287
CURRENT ASSETS
Debtors
Cash at bank
1,721
27,425
1,721
27,425
838
60,699
29,146
29,146
61,537
CREDITORS
Amounts falling due within one year
(15,494)
(15,494)
(44,820)
IYET CURRENT ASSETS
13,652
13,652
16,717
TOTAL ASSETS LESS CURRENT
LIABILITIES
19,256
19,256
23.004
NET ASSETS
19,256
19.256
23,004
FUNDS
Unrestricted funds
19,256
23,004
TOTAL FUNDS
19.256
23,004
The financial statements were approved by the Board of Trustees and authorised for issue on
12 Dcccinbcr 2025 and wcrc signcd on its behalf by:
The notes fom) part of these financial statements
Page 6

Middle East Relief Fund
Notes to the Financial Statements
for the Year Ended 31 March 2025
ACCOUNTING POLICIES
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Accounting and Reporting by
Charities- Statement of Recommended Practice applicable to charities preparing tlieir accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS102). The financial statements have also been prepared in accordance with the Charities
Accounts (Scotland) Regulations Act 2006 and the Charities and Trustee Investment (S¢otland) Act
2005.
The charity is a public benefit entity as defined by FRSI 02.
The accounts are prepared in sterling, which is the functtonal currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest pound.
The accounts have been prepared under the historical cost convention. The princÈpal accounting
policies adopted are set out below. These policies have been consistcntly applied to all periods
presented.
Income
All incoming resources are recognised once the charity has the entitlement to the resources, receipt
of the income is probable and the monetary value of the incoming resources can be measured with
sufficient reliability. Where income has been receivcd in advance of entitlement, this is deferred to
future periods.
Gifts in kind and donated services are included where the relevant value can be quantified.
Donations, covering public fundraisÉng and top-up funding are recogniscd when receivable.
Expenditure
All ¢xp¢nditure is included on an accruals basis and has been classified under headings that
aggregate all costs related to the category. Expenditurc is recognised where there is a legal or
constructive obligation to make payments to third parties, it is probable that the s¢ttlement will be
requlred and the amount of the obligatRon can be measured reliably.
Raising funds expenditure comprises costs Incurred in generating funds for the use in fulfilling the
charitable objectives of MERF
Charitable acttvities expenditure comprises those costs incurred by the charity in the delivery of its
activities for the benefit of the beneficiaries. It includes both costs that can be allocated directly to
such activities and those costs of an indirect nature necessary to support them.
Support costs are those functions that assist the work of the charity but do not directly undertake
charitable activities. Support costs include back office costs, finance, personnel, which support the
Charity's activities. These costs have been allocated between cost of raising funds and expenditure on
charitable activities.
Governance costs are those associated with th¢ governance arrangements of the charity which relate
to the general running of the charity as opposed to those costs associated with fundraising or
charitable activity.
Page 7
continued...

Middle East Relief Fund
Notes to the Flnancial Statements- continued
for the Year Ended 31 March 2025
ACCOUNTING POLICIES - continued
Financial instruments
The charity has elected to apply the provislons of Section I I 'Basic Financial Instruments, and
Section 12 '0ther Financial Instruments Issues, of FRS 102 to all its financial instruments.
Financial instruments are recognized in the charity's financial statements when the charity becomes
party to the contractual provisions of the instrument.
Financial assets and liabilities are only offset, with the net amounts presented in the financial
statements, when there is a legally enforceable right to set off the recognised amounts and there is an
intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial ass¢ts, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest method unless the arrangement constitutes a financing transaction is mca5ured at
the present value of the future receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
Impairment of financial assets
Financial assets, other than those held at fair value through profit and loss. are assessed for indicators
of impairn]ent at each reporting end date.
Dereeognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset
expire or are settled. or when the charity transfers the financial asset and substantially all the risks
and rewards of ownership to another entity, or if some significant risks and rewards of ownership are
retained but control of the asset has transferred to another party that is able to sell the asset in its
entirety to an unrelated third party.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the
contractual arrarftgements entered into. An equity instrument Is any contract that evidences a residual
intcrcst in the assets of the charity after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors and loans are initially re¢ogDised at transaction price
and are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary
course of business from suppliers. Amounts payable are classified as current liabilities if payment is
due within one year or less. If not, they are presented as non-current liabilities.
Taxation
The charity is considered to pass the tests set out in Paragraph I Schedule 6 Finance Act 2010 and
therefore it meets the definition of a charity for UK corporation tax purposes. It is therefore
potentially exempt from taxation in respect of income or capital gains to the extent that such income
01 gains are applied for charitable purposes.
Page 8
continued..-

Middle East Relief Fund
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
ACCOUNTING POLICIES- Continued
Fund accounting
Restricted funds are subject to specific conditions by donors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
Unrestricted funds are incoming resources generated for the object of the charity without further
specified purpose and are available as general funds.
Investments
Investments are a form of basic financial instrument and are initially recognised at their transaction
value and subsequently measured at their fair value as at the balance sheet date using the closing
quoted market price. The statement of financial activities includes the net gains and losses arising on
revaluation and disposals throughout the year.
INVESTMENT INCOME
31.3.25
31.3.24
Other fixed asset invest - FII
152
126
CHARITABLE ACTIVITIES COSTS
Direct
Costs
Education
Promote Human Rights
50,705
150,101
200,806
TRUSTEES, REMUNERATION AND BENEFITS
There was no remuneration paid to any trustees in 2025 (2024 - £nil).
Trustees, expenses
Trustees were reimbursed expenses amounting to £nil (2024 - £nil)
Page 9
continued...

Middle East Rellef Fund
Notes to the Financial Statements- continued
for the Year Ended 31 March 2025
STAFF COSTS
There were no employees in either 2025 or 2024.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted
fund
fund
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
395,920
395,920
Investment income
Otlier income
126
225
126
225
Total
396,271
396,271
EXPENDITURE ON
Raising funds
335
335
Charitable activities
Education
Refugee Aid & Support
Promote Human Rights
Donation to Others First Foundation
177,939
46,738
130,343
9,000
177,939
46,738
130,343
9,000
Other
10,447
10,447
Total
374,802
374,802
Net gains on investments
405
405
NET INCOME
21,874
21.874
RECONCILIATION OF FUNDS
Total funds brought forward
1,130
1,130
TOTAL FUNDS CARRIED
FORWARD
23,004
23,004
Page 10
continued..

Middle East Relief Fund
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
FIXED ASSET INVESTMENTS
Listed
investments
MARKET VALUE
At l April 2024
Impairments
6,287
(683)
At 31 March 2025
5,604
NET BOOK VALUE
At 31 March 2025
5,604
At 31 March 2024
6,287
There were no investment assets outside the UK.
Cost or valuation at 31 March 2025 is represented by:
Listed
investments
Valuation in 2025
5,604
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25
31.3.24
Prepayments
E,721
838
CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25
31.3.24
Trade creditors
Other creditors
11,654
3,840
30,980
13,840
15,494
44,820
Pagell
continued...

Middle East Relief Fund
Notes to the Financial Statements- continued
for the Year Ended 31 March 2025
10. LOANS
An analysis of the maturity of loans is given below:
31.3.25
31.3.24
Amounts falling due within one year on demand:
Other loans
i 0,000
11. MOVEMEIYT IN FUNDS
Net
movement
in funds
At
31.3.25
At 1.4.24
Unrestricted funds
General fund
23,004
(3,748)
19,256
TOTAL FUNDS
23,004
(3,748)
19,256
Net movement in funds. included in the above ar¢ as follows..
Incoming
resources
Resources
expended
Gains and
losses
Movement
in funds
Unrestricted funds
General fund
208.742
(211,807)
(683)
(3,748)
TOTAL FUNDS
208,742
(211,807)
(683)
(3,748)
Comparatives for movement in funds
Net
movement
in funds
At
31.3.24
At 1.4.23
Unrestrieted funds
General fund
1,130
21,874
23,004
TOTAL FUNDS
1,130
21,874
23,004
Page 12
continued.

Middle East Relief Fund
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
ii.
MOVEMENT IN FUNDS- continued
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Gains and Movement
losses
in funds
Unrestricted funds
General fund
396,271
(374,802)
405
21,874
TOTAL FUNDS
396,271
(374,802)
405
21,874
12. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
Page 13

IWiddEe East Relief Fund
Detailed Statement of Financial Activities
for the Year Ended 31 March 2025
31.3.25
31.3.24
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid
193,126
15,267
362,546
33,374
208,393
395,920
Investment income
Other fixed asset invest - FII
152
126
Other income
Interest
197
225
Total ineoming resources
208,742
396,271
EXPENDITURE
Raising donations and legacRes
Telephone, post and stationery
306
344
Charitable actRVlties
Education
Aid and Support for Refugees
Promote Human Rights
Donation to Others First Foundation
50,705
177,939
46,738
130,343
9,000
150,101
200,806
364,020
Support eosts
Management
Rent
Bank charges
6,403
452
5,957
641
6,855
6,598
Governance costs
Accountants remuneration
3,840
3,840
Total resources expended
211,807
374,802
Net (expenditure)lincome before gains
and losses
(3,065)
21,469
This page does not form part of the statutory financial statements
Page 14

Middle East Relief Fund
Detailed Statement of Financial Activities
for the Year Ended 31 March 2025
31.3.25
31.3.24
Realised recognised g2ins and losses
Realised gains/(losses) on fixed asset
investments
(683)
405
Net {expeDditure)lin¢ome
(3,748)
21,874
This page does not form part of the statutory financial statements
Page 15