SURVIVE -MIVA · SURVIVE-MIVA was established in 1974 to provide essential transport for missionaries. At that time, in response to specific need, rough terrain vehicles were purchased

SURVIVE(MISSIONARY VEHICLE ASSOCIATION)

TRUSTEES’ REPORT

ACCOUNTS for 2013

Reg. Charity No. 268745

SURVIVE-MIVA(MISSIONARY VEHICLE ASSOCIATION)

TRUSTEES’ REPORT

&

ACCOUNTS for 2013

Reg. Charity No. 268745

MIVA (MISSIONARY VEHICLE ASSOCIATION)

TRUSTEES’ REPORT

ACCOUNTS for 2013

i

SURVIVE-MIVA

CONTENTS

_____________________________________________________________________________________________________________________________________________

Page

Legal and Administrative Information 1

Trustees' report 2 -10

Charts of incoming resources & expenditure

10

Statement of trustees' responsibilities 11

Independent auditors' report 12 - 13

Statement of financial activities 14

Balance sheet 15

Notes to the accounts 16 - 23

Map showing geographical distribution 24

of vehicles funded in 2013

Front cover photograph: SM4164 – A grant of £8,000 purchased a locally made boat and outboard

motor for the Claretian Ministry to the Indigenous, Caño Mochuelo, Colombia.

1

SURVIVE-MIVA

LEGAL AND ADMINISTRATIVE INFORMATION ____________________________________________________________________________________________________________________________________________

Charity name SURVIVE-MIVA (Missionary Vehicle Association)

Legal status SURVIVE-MIVA is a UK Registered Charity and

an Unincorporated Members’ Association whose

Constitution was adopted on 11 December 1974.

Charity number 268745

Patron Awaiting appointment.

Trustees Patron’s Appointees: Elected Members:

Mr P Robbins (Chairman) Mr R Gouldbourne (elected AGM 2013) 2012) Rev J Carney Mrs K Stubbs

Rev N Johnston Mr C MacCourt

Rev Deacon J Traynor

Allocations Committee Sr Cecily McCusker FMSJ

Sr Margo Murphy RNDM

Rev N Johnston

Rev J Carney

Director Mr Simon Foran

Charity address 5 Park Vale Road

Liverpool

L9 2DG

Auditors BWMacfarlane LLP

Castle Chambers

43 Castle Street

Liverpool

L2 9SH Bankers The Co-operative Bank

P.O. Box 250

Delf House Southway

Skelmersdale WN8 6WT

2

SURVIVE-MIVA

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2013 __________________________________________________________________________________________

This report provides information about the activities and work of SURVIVE-MIVA (the charity) during the

last 12 months, as well as providing more general information about the charity and its structure and

workings. The contents of this report are:

• What we do

• How we do it

• Financial comments

• Reserves policy

• Governance

• Risk Management

• Outlook for 2013

WHAT WE DO

SURVIVE-MIVA was established in 1974 to provide essential transport for missionaries. At that time, in

response to specific need, rough terrain vehicles were purchased in this country, adapted in England to

equip them as ambulances and they were then driven or otherwise transported to those places in the

world in which they were required. The charity’s processes have changed but our work has not. The

principal object of the charity is the provision of grants to local organisations requesting assistance so that a

vehicle or other appropriate transportation can be purchased to aid a specific missionary activity.

The main sources of income for the charity are voluntary giving in response to appeals made in Catholic

churches and donations from readers of our twice yearly magazine, Awareness. During 2013, we have also

benefited from a particularly large bequest.

In 2013, the charity continued its work of responding to requests for grants for the purchase of means of

transportation for those involved in missionary activity. Our constitution defines missionary activity as:

pastoral and development work, healthcare and educational projects, the relief of poverty and the

advancement of religion. All of these activities fulfil the principal purpose of charitable activity; namely,

benefit to the public. Those in receipt of grants from SURVIVE-MIVA will have demonstrated to us that

transportation will assist in their work.

During 2013, SURVIVE-MIVA funded the purchase of 344 modes of transportation, of which 290 were

bicycles. The remainder were: 13 ambulance/community health outreach vehicles, 37 motorbikes, 2 boats

with outboard motor, 1 scooter and 1 autorickshsaw. The continental distribution of these modes of

transportation was as follows: 29 in Asia, 314 (including all the bicycles) in Africa and 1 to South America. A

booklet giving details of all grants made during the year is available from the SURVIVE-MIVA office. Some

examples of the size and range of grants made and the work done by the recipients now follows.

The first grant made in 2013 was for £4,000 for the purchase of a motorbike in a parish of 13,000 souls,

3

SURVIVE-MIVA

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2013 ________________________________________________________________________________________

who are all subsistence farmers and their families, in the diocese of Rulenge-Ngara, Tanzania. Rulenge-

Ngara Diocese was established in 2008 and is a rural diocese in the north-west of the country. Although it

has a population of nearly three quarters of a million, the Diocese has just eighteen parishes. Each parish,

however, has many outstations - small chapels or places of worship - and Fr Gratian Kipara has twenty-two

of these, some of which he previously struggled to reach. He wrote: “These small Christian communities are

scattered due to the geography of the area and a motorcycle enables me to begin a new life in my pastoral

mission.”

Another grant made early in 2013 was for £23,300 for the purchase of a Ford Ranger T6 double-cab 4x4 for

Nkuruba Health Centre, Kabarole, Uganda. Dating back to 1984, Nkuruba clinic, run by the Daughters of St.

Therese of the Child Jesus, began as a parish initiative and was run by locals with the support of their Parish

Priest. From having just two borrowed bicycles for their means of transport, our donors enabled the

purchase of this vehicle. A delighted Sr Mary Birungi, the nurse-in-charge at the Centre, told us: “The

vehicle is already serving its purpose of helping in transporting expectant mothers to the referral hospital,

as well as being a vital component of the everyday task of supporting community health programmes, and

transporting nurses and their equipment to isolated villages around the county. The impact this is having

out there can be seen straightaway.” She added: “The safe transport of drugs from the supplier stores to

our facility has helped us combat the killer diseases which are avoidable if treated, and because we have

time to work in the villages and reinforce our message, the community awareness of diseases which can be

spread due to bad hygiene practice has become greater. Though some factors are outside our control,

where we can change conditions which spread communicable diseases - by making people aware of the

dangers - we can ensure that in many respects, health standards do improve.”

Another clinic in Uganda that was assisted by our charity during the year was the St. Raphael Clinic in Paya.

A grant of £18,200 enabled the Daughters of Mary to purchase a Tata Xenon double cabin. Paya village is

located in Mount Egon National Park, in an area of rough terrain, ridges, cliffs and bamboo forest, where,

according to Sr. Jane Kemuma: “landslides are common occurrences and what tracks there are are often

blocked until people clear them by hand or with basic agricultural tools.” She told us: “Our catchment area

is isolated here in the Park, and people are deprived of common social services compared to other areas.

Diarrhoea, cholera, dysentery, malaria, and pneumonia are frequently encountered. We serve an

immediate population of almost eight thousand, and have a capacity of fifteen beds. Our mobile clinic was

started the year after we opened in 2006, limited to those areas within manageable walking distance.” She

told us that the new vehicle would facilitate health delivery to the region, to increase medical care to

extended family members that were previously beyond their reach and would promote safe motherhood

and prevent child illnesses through vaccinations.

We also sent a grant of £8,000 for the purchase of a boat and outboard motor for the Claretian Ministry to

the Indigenous, Caño Mochuelo in Colombia. The Claretians, formally known as the Missionary Sons of the

Immaculate Heart of Mary, were founded in Spain in 1849 and today their work continues in Colombia.

Their Ministry to the Indigenous Peoples can involve travel along rivers for up to three-days-journey away

from their base camp, having first walked through the jungle for up to nine hours. These communities,

according to General Coordinator Father Hector Guzmán, are among the poorest in the country and are

4

SURVIVE-MIVA



considered endangered; one community, the Tsiripu, having just 61 members.

He told us that they have had little if any real contact with modern industrial society and, in consequence,

have little resistance to viruses and ailments such as the common cold, which can be lethal. For this reason,

they live on reserved land, and relations with the different communities have only begun in the last seven

years, after prolonged efforts by the Claretian Mission there. He assured us: “We have been respectful of

their rights, customs, and forms of worship, but they suffer from encroachment on their traditional lands

and the destruction of the ecosystem by outsiders. We maintain a presence alongside them and work on

sustainable agricultural projects designed to increase food security, especially since their hunting grounds

and food sources are steadily disappearing.”

Another grant, this time of £28,600, was made for the purchase of a Toyota Hilux for the Sisters of St.

Therese of the Child Jesus Health Centre, Cité de Palmier in the Archdiocese of Douala, Cameroon. The

Archdiocese of Douala can be found in the Littoral Province of Cameroon, which serves as the country’s

economic capital, and is built on the estuary of the river Wouri, where it flows into the Atlantic. Sister

Clarisse Remjika, of the Sisters of the Child Jesus of Buea and Development Officer for the Order told us

about the area served by their mission: “you find all classes of people, from the very rich to the very poor,

and Cité de Palmier, [‘Palm City’] falls into the latter category. St. Therese Health Centre is situated on the

very outskirts of the city, with earth roads full of potholes which become impossible in the rainy season,

which in turn discourages the sick from making their way to us through the mud, not knowing if they are

even going to arrive. The Centre itself has eleven nurses, three of whom are midwives, and one anaesthetic

nurse. There are two doctors for the maximum bed capacity of 80. We see 1,500 patients a month on

average, 50 a day, every day, and we have about 20 births a month, though this fluctuates a great deal. We

try to cover the other shanty towns, 8 and 17 miles away, but we are hampered in terms of transport. We

aim to cover these regularly as there is no other health facility near which is affordable. We also wish to

increase awareness of the HIV virus, begin immunisation for the under-fives, bring in stocks of basic

medicines currently unavailable, and reduce and eventually stop infant and maternal mortality.”

A grant of £6,400 was made to the Diocese of Mannar in Sri Lanka for the purchase of 4 motorbikes to be

based in different parishes. This was the first grant we have made here, given the civil war between the

Government and the Tamil ‘Tiger’ separatists, which ended in 2009. Bishop Rayappu Joseph told us: “Our

diocese grew out of the Diocese of Jaffna in 1981, and has a [Catholic] population of 90,000 in 39 parishes

with ministry provided by 79 priests. They are heavily engaged in community building through the process

of Basic Ecclesial Communities (BEC) of a minimum of 15 families each, and we currently have over 1,200 of

them.” He continues: “On the negative side, we are emerging from 30 years of civil war which destroyed

over 280,000 precious human lives, 15,000 of which were from our Diocese. The war destroyed churches,

schools, convents and people’s houses. It has left us with chaotic, ruined infrastructure and extensive loss

of livelihoods. We have entire communities consisting of thousands of single-headed households, destitute

elderly and a host of parentless children with deep psychological trauma at the loss of their loved ones.” He

proceeded to tell us of the needs of the four parishes in particular: “Madhu, Chilamathunai, Nanattan, and

Pesalai Parishes are all deep in the interior among derelict villages in jungle terrain with narrow unattended

5

SURVIVE-MIVA


FOR THE YEAR ENDED 31 DECEMBER 2013 _________________________________________________________________________________________

roads and footpaths as the only access to the area, and Frs Ssoosaipillia, Rayanayagam, Calistus and Leon

are handicapped without transport. Living in this post-war situation, despite the tribulations and the

inadequacy of resources, our hard-pressed priests continue with their mission to celebrate the Holy

Eucharist, make family visits, heal the traumatised, help out with small income-generating projects, get

involved with education and relief services to our people in the most rugged and inaccessible places. Hence

we request your support for these four most affected parishes.”

HOW WE DO IT

Missionaries from around the world make individual application to the charity for a grant for the purchase

in their locality of transport suitable to their needs. This can be any form of transportation and the charity

has supplied funds for the purchase of ambulances, boats, bicycles, cars, mules, autorickshaws and

motorbikes. The applicants have to explain the general nature of the missionary work in which they are

involved and how the requested transport will be of assistance to that work. A pro-forma invoice from a

local supplier must also be provided indicating the cost of the vehicle so that the value of the grant can be

properly determined. This allows the charity to know that the transportation requested can be purchased

locally and that, where appropriate, spare parts are also available locally. The applicant must provide a

number of personal details so that these allow easy verification of the authenticity of the application. They

must also obtain the signature of the local Catholic bishop or Religious Superior, who is asked to confirm, as

far as is possible, the accuracy of the details that have been supplied.

The charity aims to promote self-help. Consequently, the applicant must be able to meet the costs of

maintaining and running the vehicle. The charity does not supply replacement vehicles, nor does it provide

transportation for administrative work or seminaries or other houses of formation. The charity does not

respond to short term emergencies but to longer term projects that can be enabled by the provision of

suitable transportation. All applications are examined by the Director before being submitted to a team of

former missionaries for final approval of the proposed grant.

The principal sources of our income are appeals made in Catholic churches, usually by one of our speakers

but sometimes by the local priest, throughout Scotland, England and Wales and the donations we receive

through the circulation of our bi-annual magazine, Awareness, copies of which can be viewed on, or

downloaded from, our website. We are successful both in increasing the circulation of Awareness every

year and in ensuring that as much as possible of our income is given under Gift Aid, thus allowing us to

claim a significant tax rebate each year. However, decreasing Mass attendance is having an impact on the

income that we can realistically expect from this source.

This annual report allows the trustees an opportunity to acknowledge publicly the tremendous work of our

employees and volunteers. Although the charity’s trustees oversee the general work of the charity and are

responsible in law for its actions, it is the charity’s employees who have responsibility for its day-to-day

activities. We have two full-time and two part-time employees, who between them take on the tasks of

ensuring that our fundraising activities are running smoothly, our grant recipients are both authentic and

genuinely in need of the grants we make and that our charity complies both with the law and with good

practice. We are fortunate to have professional, dedicated and hard-working employees. That our charity is

6

SURVIVE-MIVA



successful is in part because of their dedication to their task. We also benefit from the willingness of a

number of volunteers to give time to the work of the charity. On behalf of the trustees and all those who

take an interest in our work, I thank them for their hard work.

This review is an opportunity also to thank the trustees of the charity for their work and the time they

dedicate voluntarily to the charity’s activities. Fathers Joseph Carney and Norman Johnston, Deacon John

Traynor and I continue in the post of Patron nominated trustees. Three trustees are also elected by the

members of the charity from amongst their own number. The majority of our members are the speakers

who generously give up their time on Saturday evenings and Sundays to talk of the work of the charity in

appeals at parish Masses. Ron Gouldbourne, Kath Stubbs and Colum MacCourt were members of the board

of trustees at the beginning of 2013. Ron had been co-opted as a trustee in 2012 due to the resignation of

Malcolm Hyland for health reasons. At the AGM, Ron stood again for election and so was formally elected

for another three-year term. We are grateful to him and to all the trustees for their willingness to support

the charity in that position of responsibility.

Our speakers play an invaluable part in the success of the charity. They make appeals in parishes around

the countries of Scotland, England and Wales that bring in a large proportion of the funds from which we

are able to make our grants. Through their work over the years, we have been able to build up a database

of names and addresses of donors to whom we send out Awareness. The speakers, of whom there were 65

at the end of December 2013, commit themselves, sometimes months in advance, to giving appeals in

parishes throughout Britain and sometimes at considerable inconvenience to themselves. Some even bear

the expenses of these appeals. During the year they made 249 (2012: 215) appeals. In addition to these we

received donations from 41 (2012: 31) other parishes, in some of which the parish priest spoke on our

behalf or donations were made or collections taken up without an appeal. The trustees thank the speakers

for their valuable work during the year and the many parish priests who, in one way or another,

accommodated our fundraising endeavours.

Our projects’ allocation committee has the difficult task of deciding which of the applications for grants are

to be funded. All the members of this committee have spent at least some time in missionary activity

abroad. Fathers Norman Johnston and Joseph Carney are the two trustees on the committee and they are

assisted by Sisters Margo Murphy RNDM and Cecily McCusker FMSJ. We thank them for their willingness to

give of their time and skill in this important task.

Finally, SURVIVE-MIVA is grateful to the Bishops of England, Wales and Scotland for their continued support

and to the many individual parish priests who, during the year, have allowed our speakers to make appeals

in their churches or made an appeal on our behalf.

FINANCIAL COMMENTS

Our total incoming resources for the year ended 31 December 2013 was £674,314, which is an increase of

£175,165, or 35.1%, compared to the previous year. Almost the whole of this increase has come from

legacies, which in 2013 amounted to £205,206 (£35,063 in 2012). Excluding legacies, income rose by

£4,531, which is an increase of 1% of total income excluding legacies.

7

SURVIVE-MIVA



Legacies are, by their nature, a very uncertain source of income and the receipt of over £200,000 from that

source is unusual and unlikely to be repeated. It has resulted this year in a significant increase in our cash

balances at the end of the financial year.

A breakdown of our income can be found in note 2 of our accounts where the various differences against

the figures for last year can be seen. An increase in donations from circulation of the Awareness magazine

is broadly matched by a reduction in other donations, once a particularly large one-off donation is stripped

out of the 2012 figure. In 2013, we received a one-off generous donation from a Trust fund. Both CAFOD

and SCIAF continue to support our work, for which we are grateful.

As a general rule, the charity does not maintain large bank balances but tries to distribute incoming

resources as quickly as reasonably possible in the form of grants to appropriate recipients. However, these

balances can build up in the short term, as has happened this year following the receipt of a significant

legacy late in the year. It should be remembered that the balance sheet is simply a snap-shot view of the

financial state of the charity at the end of a particular day: 31 December. At 31 December 2013, the charity

had unexpended cash balances of £387,004 (2012: £230,794). Since that date, we have made or shortly

expect to approve grants to the value of over £100,000.

Our total resources expended increased by just £208 over 2012. Grants for missionaries and related

expenses fell by just over £5,000 compared to the previous year.

Because there is a variation in the amount spent on vehicles from year to year, the only meaningful way of

measuring the proportion of incoming resources expended on projects is to compare total resources

expended (£499,596) less vehicle grants (£333,987) against total incoming resources (£674,314). These

figures enable us to conclude that 75.4 pence (2012 – 67.9 pence) of every incoming pound in the year was

allocated to grants for the direct purchase of vehicles. There are some significant costs incurred by the

charity in our dealings with grant recipients and processing their applications. If the costs associated with

actually making these grants are included, the charity spent 80.6 pence (2012 – 74.7 pence) of every pound

received on direct charitable activities. The increase in these pence-in-the-pound figures can be largely

attributed to the increase in legacies received, without which the amounts would be broadly similar to

those achieved in 2012.

The financial management of SURVIVE-MIVA is a relatively simple matter. We hold few fixed assets,

estimated in value at £879 (2012: £1,349) at the year end. We use rented premises. We do not hold any

investments apart from bank deposits, since we do not consider it necessary or appropriate to build up the

charity’s reserves beyond those mentioned below. Where possible, we place money into interest bearing

bank accounts, even if these are currently earning very little. We aim to use donations in fulfilment of the

charity’s objects as soon as is reasonably possible, but not before we have made all appropriate checks to

establish the authenticity of applications.

8

SURVIVE-MIVA



RESERVES Beyond our employees and volunteers, the charity has few non-cash assets. Our system of operating is such

that donations made to the charity are expended to fund the charity’s activities as soon as reasonably

possible. Given that we are substantially dependent on the generous giving of donors at Mass and that

appeals are booked some months in advance, we are able to predict to some extent a consistent flow of

income. Nevertheless, to protect our employees in the event of a sudden loss of income the trustees have

determined that a bank deposit representing administration expenses of three months should be set aside

as a reserve. This reserve is currently of the order of £35,000. Monies held at the balance sheet date in

excess of this reserve constitute funds received that had not, at the balance sheet date, been spent on

specific projects.

GOVERNANCE

As explained above, there are four trustees appointed by the Catholic Archbishop of Liverpool. The

members elect three others from amongst their own. The charity has its roots in the Catholic Archdiocese

of Liverpool and the Archbishop is the charity’s patron. Most of the income is generated from appeals given

to those Catholics who attend Mass and who make a voluntary donation. Most of the applications for

grants for vehicles, although not all, are from Catholic missionaries, either from Religious Orders making

requests for transportation for specific ministries or from local parish priests who have such large parishes

that they cannot meet the needs of their people without some assistance with transportation. We do not

receive many applications for assistance from non-Catholics. However, when we do, they are subjected to

the same tests and criteria as every other application. Many of the missionaries who receive our grants

target specific needs in a community, without any distinction of race, denomination or religion.

As evidenced by the grants they make to us, although entirely independent organisations, the charity works

closely with other Catholic aid charities such as CAFOD and SCIAF. Indeed, with CAFOD being a much larger

organisation than SURVIVE-MIVA, we have in the past requested and gratefully received assistance from

that charity in the form of advice and guidance concerning specific matters that would require skills that

our small organisation would struggle to afford.

The charity does not have a formal induction programme for new trustees. We are a very small charity

embracing simple methods of working. Our patron chooses trustees who have experience of missionary

work or have particular skills that are useful to the charity. Our elected trustees are members by virtue of

the appeals they make in parishes and thus have the best interests of the charity at heart. On election or

appointment, they are provided with a package of useful information, including the Charity Commission’s

publication that sets out the duties of trustees.

The day-to-day management of the charity is the responsibility of the director, who is not a trustee but who

is directly answerable to them. He has an assistant and they are supported by both voluntary and paid co-

workers. Regular contact is maintained between the director and one or more trustees in order that he can

discuss any particular concerns or issues that have arisen. The trustees meet together as a body four times

9

SURVIVE-MIVA



a year to make those decisions that are appropriate to their status as trustees and to receive and discuss

reports from the Director and his assistant. As mentioned already, decisions about funding individual

applications are made by a sub-committee that meets on average twice a year.

The charity is governed by a constitution that is revised from time to time. The current constitution has

been in effect since 2011, having been amended at that time to allow members to serve as trustees for

longer than the current maximum duration of six years.

RISK MANAGEMENT

The trustees have given careful consideration to the risks to which the charity is subject in its work. We

have a small number of trusted employees operating on one site. Our charitable giving is in the form of

grants made to missionaries out of the free resources of the charity. We believe we have adequate

safeguards in place to protect at source the income that is donated to the charity and to ensure that grants

are given only to genuine missionaries and that the funds donated are used for the purpose for which they

were intended. There is adequate insurance in place to protect the charity from the usual risks of

employment and the work place. We have worked with our auditors to ensure that our systems of internal

control are appropriate to the size and functions of the charity. We believe we have appropriate personnel

resources to safeguard the working of the charity.

OUTLOOK

This time last year we reported: “We have a new Bishop of Rome whose initial pronouncements and

actions indicate a new style for the papacy with particular emphasis on the needs of the poor and on

service.” One year on and the ‘Francis effect’, as it has been coined, has given renewed hope to many, both

within and outside the Church, that we have a Pope whose wish is to emphasise the person and message of

Christ, the Good News, above all other things. We like to believe that the objects of SURVIVE-MIVA accord

with the commandments given to us by Jesus and, therefore, that donors are being faithful to the Gospel

message through their contributions to our work.

Whilst there has been some talk of economic recovery in the UK, there is also much said that indicates

individuals have yet to feel the effects and we suspect that many of our potential donors still experience a

decline in their standard of living, which will affect regular donations. Over the last couple of years,

however, our charity has been protected by some single large donations or legacies. So, we can look to the

future with confidence that we can continue the good work of the charity in providing transportation for

missionary activity.

Paul Robbins

Chairman

March 2014

10

SURVIVE-MIVA


FOR THE YEAR ENDED 31 DECEMBER 2013

______________________________________________________________________

Goods sold

1%

Gift Aid

5% Grants

7%

Trust Funds

12%

Parish Appeals

19%

Donations

25%

Legacies

31%

Figure 1. Pie-Chart showing SURVIVE-MIVA's incoming

resources* in 2013* Income from bank interest (0.23%) is not shown on Figure 1

Total income = £674,314

Charitable activities

74%

Cost of generating

voluntary income

23%

Governance

3%

Figure 2. Pie-chart showing where SURVIVE-MIVA's

resources were expended in 2013.Total resources expended = £499,568

11

SURVIVE-MIVA

STATEMENT OF TRUSTEES' RESPONSIBILITIES

___________________________________________________________________________________________

The trustees are responsible for preparing the Trustees' Report and the accounts in accordance with

applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted

Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare accounts for each

financial year which give a true and fair view of the state of affairs of the charity and of the incoming

resources and application of resources of the charity for that year.

In preparing these accounts, the trustees are required to:

- select suitable accounting policies and then apply them consistently;

- observe the methods and principles in the Charities SORP;

- make judgements and estimates that are reasonable and prudent;

- state whether applicable accounting standards have been followed, subject to any material

departures disclosed and explained in the accounts; and

- prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity

will continue in operation.

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable

accuracy at any time the financial position of the charity and enable them to ensure that the accounts

comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the

provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and

hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information

included on the charity's website. Legislation in the United Kingdom governing the preparation and

dissemination of accounts may differ from legislation in other jurisdictions.

12

SURVIVE-MIVA

INDEPENDENT AUDITORS' REPORT

TO THE TRUSTEES OF SURVIVE-MIVA ________________________________________________________________________________________

We have audited the accounts of Survive-MIVA for the year ended 31 December 2013 which comprise the

Statement of Financial Activities, the Balance Sheet and the related notes. The financial reporting framework that

has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United

Kingdom Generally Accepted Accounting Practice).

This report is made solely to the charity's trustees, as a body, in accordance with section 144 of the Charities Act

2011 and regulations made under section 154 of that Act. Our audit work has been undertaken so that we might

state to the charity's trustees those matters we are required to state to them in an auditors' report and for no

other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other

than the charity and its trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Respective responsibilities of trustees and auditors

As explained more fully in the statement of trustees' responsibilities, the trustees are responsible for the

preparation of accounts which give a true and fair view.

We have been appointed as auditors under section 144 of the Charities Act 2011 and report in accordance with

regulations made under section 154 of that Act. Our responsibility is to audit and express an opinion on the

accounts in accordance with applicable law and International Standards on Auditing (UK and Ireland). Those

standards require us to comply with the Auditing Practices Board's Ethical Standards for Auditors.

Scope of the audit of the accounts

An audit involves obtaining evidence about the amounts and disclosures in the accounts sufficient to give

reasonable assurance that the accounts are free from material misstatement, whether caused by fraud or error.

This includes an assessment of: whether the accounting policies are appropriate to the charity's circumstances

and have been consistently applied and adequately disclosed; the reasonableness of significant accounting

estimates made by the trustees; and the overall presentation of the accounts. In addition, we read all the financial

and non-financial information in the Trustees' Annual Report to identify material inconsistencies with the audited

accounts. If we become aware of any apparent material misstatements or inconsistencies we consider the

implications for our report.

Opinion on accounts In our opinion the accounts:

- give a true and fair view of the state of the charity's affairs as at 31 December 2013 and of its incoming

resources and application of resources, for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting

Practice; and

- have been prepared in accordance with the requirements of the Charities Act 2011.

13

SURVIVE-MIVA

INDEPENDENT AUDITORS' REPORT (CONTINUED)

TO THE TRUSTEES OF SURVIVE-MIVA __________________________________________________________________________________________

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities Act 2011 requires us to report

to you if, in our opinion:

- the information given in the Trustees' Report is inconsistent in any material respect with the accounts; or

- sufficient accounting records have not been kept; or

- the accounts are not in agreement with the accounting records and returns; or

- we have not received all the information and explanations we require for our audit.

BWMacfarlane LLP

Chartered Accountants Statutory Auditor

Castle Chambers 43 Castle Street

Liverpool L2 9SH

Dated: ........................................

BWMacfarlane LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006

14

SURVIVE-MIVA

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT E ACCOUNT


_____________________________________________________________________

Unrestricted Unrestricted 2013 2012 Notes £ £ Incoming resources Incoming resources from generated funds

Donations and legacies 2 666,130 491,456 Activities for generating funds 3 6,727 6,352

Investment income 4 1,457 1,270 674,314 499,078 Other incoming resources - 71 Total incoming resources 674,314 499,149 Resources expended 5 Costs of generating funds

Costs of generating donations and legacies 117,273 112,839

Net incoming resources available 557,041 386,310

Charitable activities Funding transport for overseas health and religious activities 368,793 373,187

Governance costs 13,502 13,362 Total resources expended 499,568 499,388 Net income/(expenditure) for the year/ Net movement in funds 174,746 (239)

Fund balances at 1 January 2013 256,232 256,471 Fund balances at 31 December 2013 430,978 256,232

15

SURVIVE-MIVA

BALANCE SHEET

AS AT 31 DECEMBER 2013 _________________________________________________________________________________________

2013 2012

Notes £ £ £ £

Fixed assets Tangible assets 12 879 1,349

Current assets Debtors 13 71,134 51,640 Cash at bank and in hand 387,004 230,794 458,138 282,434

Creditors: amounts falling due within

one year

14 (28,039) (27,551)

Net current assets 430,099 254,883

Total assets less current liabilities 430,978 256,232

Income funds

Unrestricted funds:

Designated funds 16 35,000 35,000

Other charitable funds 395,978 221,232

430,978 256,232

Approval by the members of SURVIVE-MIVA

In accordance with section 7e of the Constitution, these reports and financial statements were approved by the Members

at the Annual General Meeting held on ..........................................

..................................................... ..................................................

Mr P Robbins Mr S P Foran

Trustee Director

The accounts were approved by the Trustees on .........................

................................................. ............................................. Mr P Robbins Rev N Johnston

Trustee Trustee

16

SURVIVE-MIVA

NOTES TO THE ACCOUNTS


1 Accounting policies

1.1 Basis of preparation

The accounts have been prepared under the historical cost convention.

The accounts have been prepared in accordance with applicable accounting standards, the Statement of

Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005, the Financial

Reporting Standard for Smaller Entities and the Charities Act 2011.

1.2 Incoming resources

Income is recognised in the period in which the charity is entitled to receipt and the amount can be measured

with reasonable certainty.

Voluntary income is received by way of church appeals, donations and income from trust funds and is

included in full in the Statement of Financial Activities when receivable.

In accordance with this policy, legacies are included when the charity is advised by the personal

representative of an estate that payment will be made or property transferred and the amount involved can be

quantified.

Grants, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial

Activities in the year in which they are receivable. Income is deferred only when the charity has to fulfil

conditions before becoming entitled to it or where the donor has specified that the income is to be expended

in a future period.

1.3 Resources expended

Expenditure reflects all amounts paid and accrued during the year. Expenditure includes any VAT which

cannot be fully recovered and is reported as part of the expenditure to which it relates. All costs are allocated

between the expenditure categories of the Statement of Financial Activities (SOFA) on a basis designed to

reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are

apportioned on an appropriate basis.

Costs of generating funds include the costs associated with printing the Awareness magazine, Speakers'

expenses and the administration of the appeals process.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and

services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those

costs of an indirect nature necessary to support them.

Governance costs represent costs associated with meeting the constitutional and statutory requirements of

the charity and include the audit fees and costs linked to the strategic management of the charity.

Support costs are allocated on a staff time basis.

17

SURVIVE-MIVA

NOTES TO THE ACCOUNTS (CONTINUED)


1 Accounting policies

1.4 Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write

off the cost less estimated residual value of each asset over its expected useful life, as follows:

Computer equipment - 33% p.a. on a straight line basis

Office equipment - 20% p.a. on a reducing balance basis

All assets costing more than £500 are capitalised.

1.5 Leasing and hire purchase commitments

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain

with the lessor are charged against income on a straight line basis over the period of the lease.

1.6 Pensions

The charity makes contributions into an occupational pension scheme and also an employees' private

pension plan up to a maximum of 6% of the gross salary. The contributions are charged as expenditure in the

year in which they are paid.

1.7 Accumulated funds

Funds held by the charity are:

Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at

the discretion of the trustees.

Designated funds - these are funds set aside by the trustees out of unrestricted general funds for specific

future purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

1.8 Taxation

The charity benefits from various exemptions from taxation afforded by tax legislation and is not liable to

corporation tax on income or gains falling within those exemptions. Recovery is made of tax deducted from

income and from receipts under Gift Aid. The charity is not able to recover Value Added Tax. Expenditure is

recorded in the accounts inclusive of VAT.

18

SURVIVE-MIVA



2 Donations and legacies 2013 2012

£ £

Donations and gifts 410,924 406,393

Legacies receivable 205,206 35,063

Grants receivable for core activities 50,000 50,000

666,130 491,456

Donations and gifts

Unrestricted funds: Church appeals 127,239 124,654

Donations, group etc 78,546 137,410

Gift aid 36,218 36,607

Trust funds 78,115 23,870

Donations - Awareness magazine 90,806 83,852

410,924 406,393

Legacies receivable

Unrestricted funds: Legacies receivable 205,206 35,063

205,206 35,063

Grants receivable for core activities

Unrestricted funds: CAFOD 35,000 35,000

SCIAF 15,000 15,000

50,000 50,000

3 Activities for generating funds 2013 2012

£ £

Activities for generating funds 6,727 6,352

Activities for generating funds 6,727 6,352

Activites for generating funds includes income from the sale of Christmas cards

and printing.

19

SURVIVE-MIVA



4 Investment income 2013 2012 £ £

Interest receivable 1,457 1,270

5 Total resources expended

Staff Depreciation Other Total Total costs costs 2013 2012 £ £ £ £ £ Costs of generating funds

Costs of generating donations and

legacies 65,064 282 51,927 117,273 112,839

Charitable activities

Funding transport for overseas health

and religious activities

Activities undertaken directly - - 333,987 333,987 339,254

Support costs 28,028 183 6,595 34,806 33,933

Total 28,028 183 340,582 368,793 373,187

Governance costs 7,007 5 6,490 13,502 13,362 100,099 470 398,999 499,568 499,388

Governance costs includes payments to the auditors of £3,750 (2012: £3,575) for audit fees and £2,043

(2012: £1,900) for accountancy services.

Staff costs were allocated between the costs of generating funds, charitable activities and governance using

the percentages 65%, 28% and 7% respectively and other support costs were allocated using the

percentages 60%, 39% and 1% respectively except for postage and stationery which is allocated as 90%, 9%

and 1% respectively.

20

SURVIVE-MIVA



6 Costs of generating donations and legacies 2013 2012

£ £

Other costs comprise: Speaker's expenses 3,811 4,049

Printing 30,435 25,667

Publications and adverts 95 -

Fundraising costs 2,178 3,807

Premises costs 5,827 5,547

Insurance 360 423

Telephone 1,504 819

Postage and stationery 6,233 6,099

Repairs and maintenance 832 472

Sundry expenses 652 594

51,927 47,477

7 Activities undertaken directly 2013 2012

£ £

Other costs relating to Funding transport for overseas health and religious

activities comprise:

Vehicles 333,811 339,071

Publications 176 183

333,987 339,254

8 Support costs 2013 2012

£ £

Premises and other costs 6,595 5,709

Staff costs 28,028 28,027

Depreciation 183 197

34,806 33,933

21

SURVIVE-MIVA



9 Governance costs 2013 2012

£ £

Other governance costs comprise: Audit fees 3,750 3,575

Accountancy fees 2,043 1,900

Premises and other costs 697 874

6,490 6,349

10 Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year, but 3

of them were reimbursed a total of £344 travelling expenses (2012: 3 were reimbursed £337).

Three of the trustees were also reimbursed £331 travel expenses for volunteering as speakers on behalf of

Survive-MIVA (2012: 2 were reimbursed £582).

11 Employees

Number of employees

The average monthly number of employees during the year was:

2013 2012

Number Number

Number of administrative staff 3 3

Employment costs 2013 2012

£ £

Wages and salaries 87,534 86,749

Social security costs 8,526 8,448

Other pension costs 4,039 4,897

100,099 100,094

In addition, a great amount of time, the value of which is impossible to reflect in these financial statements, is

donated by volunteers throughout the UK.

There were no employees whose emoluments were £40,000 or more.

22

SURVIVE-MIVA



12 Tangible fixed assets

Fixtures,

fittings &

equipment

£

Cost At 1 January 2013 and at 31 December 2013 35,295

Depreciation

At 1 January 2013 33,946

Charge for the year 470

At 31 December 2013 34,416

Net book value At 31 December 2013 879

At 31 December 2012 1,349

13 Debtors 2013 2012

£ £

Other debtors 71,134 51,640

14 Creditors: amounts falling due within one year 2013 2012

£ £

Other creditors 22,436 22,222

Accruals 5,603 5,329

28,039 27,551

15 Pension and other post-retirement benefit commitments

Defined contribution

2013 2012

£ £

Contributions payable by the charity for the year 4,039 4,897

23

SURVIVE-MIVA



______________________________________________________________________________________________ 16 Designated funds

The income funds of the charity include the following designated funds which have been set aside out of

unrestricted funds by the trustees for specific purposes:

Movement in funds Balance at 1

January

2013

Incoming

resources

Resources

expended

Balance at 31

December

2013

£ £ £ £

Contingency funds 35,000 - - 35,000

35,000 - - 35,000

The contingency fund represents administration expenses for three months and is reserved to protect

SURVIVE-MIVA's employees in the event of a sudden loss of income.

17 Commitments under operating leases

At 31 December 2013 the charity had annual commitments under non-cancellable operating leases as

follows:

Land and buildings

2013 2012

£ £

Expiry date: Within one year 7,480 7,360

SURVIVE-MIVA

MAP SHOWING THE GEOGRAPHICAL DISTRIBUTION

OF VEHICLES / MODES OF TRANSPORT__________________________________________________________________________________________

Meeting the transport needs of missionaries

SURVIVE

THE YEAR

During 2013, a total of 344 different modes of transport were provided thanks

to donations received in the course of the year. (For more details of grants

made, a free booklet is available: please contact the office.)

This total was comp

- 13 community health outreach vehicles

– 38 motorbikes / scooters

-

Colombia (1)

24

MAP SHOWING THE GEOGRAPHICAL DISTRIBUTION

/ MODES OF TRANSPORT FUNDED IN 2013 __________________________________________________________________________________________


all over the world . . .

SURVIVE-MIVA

THE YEAR 2013 AT A GLANCE




This total was comprised of the following mix:

13 community health outreach vehicles -

38 motorbikes / scooters - 2 boats + outboard motors

- 1 auto-rickshaw - 290 bicycles -

Senegal (2)

Ghana (1)

Cameroon (1) Uganda (151)

DRC (1)

Tanzania (131)

Zambia (27)

Bangladesh(1)

Burma (1)

India (23)

Sri Lanka (4)

N.B. For information purposes only—map not shown to

__________________________________________________________________________________________


MIVA




2 boats + outboard motors -

Bangladesh(1)

Burma (1)

Sri Lanka (4)

map not shown to

Documents

SURVIVE -MIVA · SURVIVE-MIVA was established in 1974 to provide essential transport for missionaries. At that time, in response to specific need, rough terrain vehicles were purchased