The answer is that NZF had budgeted (planned) to take that million and spend it on their international programme and did and the end effect is a 989,000 surplus. They 'brought it across' to spend it, not just as a neat trick at the end of the year.
the difference between a budget and the actual spend is not a surplus, it's a variance
the surplus has come from inflating revenue with this paper transfer of funds from the 'reserves fund' to 'revenue'
at some point in time, i assume quite a while ago, the reserves fund money was made and put aside. this, of course will pre-date martin. i seem to vaguely recall NZF doing the same last year; performing a paper transfer of funds out of the 'reserves' to 'revenue' to fudge a loss (correct me if i am wrong)
so, sooner or later, the reserves fund will be gone. i assume by then, so will martin. i also assume that martin has plans for that reserves fund over the next year or so and these plans probably have more to do with saving his own arse that actually playing games