SURVIVE -MIVA · i Front cover photograph: SM4125 – A grant of £23,000 purchased a 4x4 vehicle...

SURVIVE(MISSIONARY VEHICLE ASSOCIATION)

TRUSTEES’ REPORT

ACCOUNTS for 2014

Reg. Charity No. 268745

SURVIVE-MIVA(MISSIONARY VEHICLE ASSOCIATION)

TRUSTEES’ REPORT

&

ACCOUNTS for 2014

Reg. Charity No. 268745

MIVA (MISSIONARY VEHICLE ASSOCIATION)

TRUSTEES’ REPORT

ACCOUNTS for 2014

i

Front cover photograph: SM4125 – A grant of £23,000 purchased a 4x4 vehicle for

Ssunga Health Centre, Uganda

SURVIVE-MIVA

CONTENTS

_______________________________________________________________________________________________________________________________________________-

Page

Legal and Administrative Information 1

Trustees' report 2 -9

Charts of incoming resources & expenditure

9

Statement of trustees' responsibilities 10

Independent auditors' report 11 – 12

Statement of financial activities 13

Balance sheet 14

Notes to the accounts 15 - 22

Map showing geographical distribution 23

of vehicles funded in 2014

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 Most Rev. Malcoln Patrick McMahon OP,

Archbishop of Liverpool.

Trustees Patron’s Appointees: Elected Members:

Mr P Robbins (Chairman) Mr R Gouldbourne

Rev J Carney Mr C MacCourt (retired February 2015)

Rev N Johnston Mrs Wendy Dunnett (elected AGM 2014)

Rev Deacon J Traynor Mrs K Stubbs (retired AGM 2014)

Allocations Committee Sr Cecily McCusker FMSJ

Sr Margo Murphy RNDM (retired October 2014)

Sr Liz Hartigan RNDM (appointed October 2014)

Rev N Johnston

Rev J Carney

Director Mr Simon Foran

Charity address 5 Park Vale Road

Liverpool

L9 2DG

Auditors BWMacfarlane

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 2014

4 ____________________________________________________________________________________________

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 2015

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 the year just ended, the charity successfully 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 2014, SURVIVE-MIVA funded the purchase of 469 modes of transportation, of which 428 were

bicycles. The remainder were: 14 ambulance/community health outreach vehicles, 26 motorbikes and 1

boat with outboard motor. The continental distribution of these modes of transportation was as follows: 16

in Asia and the rest, including all the bicycles, in Africa. 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 of 2014 was for £4,000 for the purchase of 57 bicycles for the Catechists of St Paul’s Parish,

Ochero in the diocese of Soroti, Uganda. The parish priest informed us:

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SURVIVE-MIVA

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2014 ________________________________________________________________________________________

“There are twenty-three outstations to cover here, as well as nine primary and one secondary

school, all of which are run by the Church. It is impossible for one priest to provide adequate

pastoral care to the 13,000 Catholics who make up the parish, so I rely to a large extent on the

catechists the diocese has trained over the years.

In turn, they depend on some form of transport to move around their areas – the simplest

of which is a bicycle. They really are the most fundamental grassroots agents of

evangelisation and, instead of walking, a bicycle would be a means of revamping their zeal

amidst the negative aspects of life here and the secularisation and materialism that

surround them in their poverty.”

The parish priest also listed the duties the catechists perform in the outstations in his absence; including

instruction to those new to the Faith and in the Sacraments. He tells us that they also make home visits and

lead funeral services and they play a supportive role with those who are ill and/or living with HIV/AIDS and

the stigmatisation that still accompanies this condition. After receiving the grant and putting the bikes into

service, he wrote again to tell us how the bicycles had made life easier for the catechists, including assisting

them to feel less tired and have more time with their families. He confessed to spending the £35 left over

after purchasing the bicycles to organise a Mass of Thanksgiving and that this had covered the cost of a

meal for 65 people too. He adds that they “remembered and prayed for you all during the Mass.”

A grant of £10,800 was made for the purchase of a vehicle for the work of the Good Shepherd Sisters’

Women’s Ministry, in Cagayan de Oro, Philippines. Sister Leah Ann Espina, Director, told us:

“Being the most industrial city in the region, the urban sprawl and poverty is enormous,

and the lack of available jobs means that combined with limited education, many young

women and children are forced into prostitution and begging, becoming victims of illegal

‘recruiters’ who promise a better future for them. In reality, they end up trafficked to other

parts of the country or even to neighbouring countries on falsified documents, and our

interviews with them reveal that ninety percent of them have been abused in some form in

their home villages and family environments before they came to the big city – they

mistakenly see it as a form of escape.”

The Sisters use the vehicle to tour the slum areas. Their regular presence there, along with the two dozen

lay outreach workers they have trained, has brought many women on the fringes of society to greater

security and given them an increased awareness of their rights and dignity. Those who pass through the

centre are housed in a safe, therapeutic atmosphere while their court cases are pending or while the

perpetrators who harmed them are still at large. Other agencies also refer women and children who have

suffered abuse to the centre where they can find temporary refuge.

Another donation that was made was one of £19,300 for the purchase of a Toyota Hilux, 4-wheel-drive,

vehicle for the use of the Immaculate Heart Maternity Hospital, Awo Akpali, Kogi State in Nigeria. The

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SURVIVE-MIVA


FOR THE YEAR ENDED 31 DECEMBER 2014 __________________________________________________________________________________________

Hospital has been in operation for over 20 years and serves 28 poor, rural communities that form St.

Charles Lwanga Parish. The out-stations are virtually inaccessible, especially in the rainy season when they

become flooded and slippery with mud.

There are no government health facilities in the vicinity, so the Matron of the hospital, Sr. Mary Annunciata

Cordis of the Immaculate Heart of Mary Congregation, wrote to SURVIVE-MIVA requesting a grant to

purchase a vehicle that would be suitable for the difficult terrain and would enable the hospital staff to

provide mobile healthcare and health education services to the people who cannot get to the hospital. The

main focus of the outreach work, made possible by the mobile clinic, is ante- and post-natal care and child

vaccination programmes to reduce infant and maternal mortality.

HOW WE DO IT

Any missionary from anywhere in the world who identifies a need for transport can apply 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. 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 work of our employees

and volunteers, without whose efforts the charity could not function. 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

5

SURVIVE-MIVA


FOR THE YEAR ENDED 31 DECEMBER 2014 _________________________________________________________________________________________

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, that our

charity complies both with the law and with good practice and, of course, all the routine administrative

matters that have to be undertaken in an organisation of our size. We have a good ‘team’, who bring to

their task professionalism, dedication and commitment. 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 mission, I thank them for their hard work.

This review is an opportunity also to thank the trustees of the charity for their efforts 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 2014. Kath finished her term of office during the year and we are grateful to

her for her service in that role. Wendy Dunnett was elected at the AGM to replace her. This is her second

term as a trustee and we welcome her return.

Throughout the year, at Sunday Masses, our speakers make appeals for donations around the countries of

Scotland, England and Wales and these generate 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 66 at the

end of December 2014, commit themselves, occasionally 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 (2013: 249) appeals. In addition to these, we

received donations from 63 (2013: 41) 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 Sr. Liz Hartigan RNDM, who replaced Sr. Margo Murphy RNDM during the year, 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.

6

SURVIVE-MIVA TRUSTEES' REPORT (CONTINUED)


FINANCIAL COMMENTS

Our total incoming resources for the year ended 31 December 2014 was £454,885, which is substantially

less than the £674,314 received in 2013. There are some obvious reasons for the reduction. In 2013, we

had an exceptional year for legacy income. Of the £219,429 reduction in total income between the two

years, £175,503, or 80%, arises from a drop in legacy income. As can be seen from note 2 to the accounts,

there was also a substantial reduction in income from trust funds, again because the 2013 figures included

a one-off substantial donation, and, disappointingly, a reduction in the income arising from circulation of

Awareness. However, these were partly off-set by an increase in income from church appeals.

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 last year following the receipt of a significant

legacy late in the year. 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. Despite an increase in the total level of grants awarded during

the year, we still had unexpended cash balances of £303,581 (2013: £387,004) at the end of the year. Since

that date, we have made or are about to make grants to the value of £134,675.

Our total resources expended increased by over £44,000 when compared against the 2013 amount, almost

all of which can be attributed to an increase in grants for the purchase of transportation.

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 (£543,765) less vehicle grants (£374,828) against total incoming resources (£454,885). These

figures enable us to conclude that 69.1 pence (2013 – 75.4 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 71.0 pence (2013 – 80.6 pence) of every pound

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

attributed to the increase in legacies received in 2013. If legacies are removed in the calculation of these

figures, we obtain figures of 60.3 pence (2013: 64.7 pence) before costs associated with charitable activities

and 69.0 pence (2013: 72.1) if the costs associated with making grants are included. So the difference, year-

on-year is considerably reduced if the effect of legacy income in removed. General administrative expenses

do not substantially change from year to year. Even one substantial donation can make a significant

difference to these pence-in-the-pound figures and such donations were lacking in the year just ended.

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

estimated in value at £437 (2013: £879) 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.

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SURVIVE-MIVA



RESERVES

Our most valuable assets are our employees and volunteers. Otherwise, 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

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SURVIVE-MIVA


FOR THE YEAR ENDED 31 DECEMBER 2014 _________________________________________________________________________________________

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

The general level of charitable giving, particularly to a charity such as ours that does not respond to

emergency situations, depends to some extent on people feeling that they have wealth above their own

needs. Most commentators seem to agree that an economic recovery is under way, albeit rather fragile.

Assuming the recovery continues, we should hope that the income of our charity will increase over time.

However, as one of the principal points of contact with our donors is their attendance at church, we are

experiencing a reduction in the number of appeals we are able to make and so pressure on the level of

income from that source. Fortunately, we are now long enough established and so known for our work that

income from other sources, such as legacies, can subsidise any shortfall. We are in the fortunate position in

recent years of having built a cushion should a poor year for income arise. 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 2015

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SURVIVE-MIVA



______________________________________________________________________

*Other

1%Trust Funds

5%Legacies

7%

Gift Aid

8%

Grants

11%

Parish Appeals

34%

Donations

34%

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

resources in 2014c

*Other income is made up of goods sold (0.3%) and bank interest (0.7%)

Total income = £454,855

Charitable activities

76%

Cost of generating

voluntary income

21%

Governance

3%

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

resources were expended in 2014.

Total resources expended = £543,765

10

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.

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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 2014 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 2014 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.

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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

Chartered Accountants Statutory Auditor

Castle Chambers 43 Castle Street

Liverpool L2 9SH

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

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

13

SURVIVE-MIVA

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT E ACCOUNT


_____________________________________________________________________

Unrestricted Unrestricted

2014 2013

Notes £ £ Incoming resources Incoming resources from generated funds Donations and legacies 2 450,605 666,130

Activities for generating funds 3 1,314 6,727 Investment income 4 2,966 1,457

Total incoming resources 454,885 674,314

Resources expended 5 Costs of generating funds Costs of generating donations and legacies 116,964 117,273

Net incoming resources available 337,921 557,041

Charitable activities Funding transport for overseas health and religious activities 412,055 368,793

Governance costs 14,746 13,502

Total resources expended 543,765 499,568

Net (expenditure)/income for the year/ Net movement in funds (88,880) 174,746

Fund balances at 1 January 2014 430,978 256,232

Fund balances at 31 December 2014 342,098 430,978

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SURVIVE-MIVA

BALANCE SHEET

AS AT 31 DECEMBER 2014 _________________________________________________________________________________________

2014 2013

Notes £ £ £ £

Fixed assets Tangible assets 12 437 879

Current assets Debtors 13 43,812 71,134 Cash at bank and in hand 303,581 387,004 347,393 458,138 Creditors: amounts falling due within

one year

14 (5,732) (28,039)

Net current assets 341,661 430,099

Total assets less current liabilities 342,098 430,978

Income funds Unrestricted funds:

Designated funds 16 35,000 35,000

Other charitable funds 307,098 395,978

342,098 430,978

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

15

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.

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SURVIVE-MIVA

NOTES TO THE ACCOUNTS (CONTINUED)


1 Accounting policies (Continued)

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.

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SURVIVE-MIVA



2 Donations and legacies 2014 2013

£ £

Donations and gifts 370,902 410,924

Legacies receivable 29,703 205,206

Grants receivable for core activities 50,000 50,000

450,605 666,130

Donations and gifts Unrestricted funds: Church appeals 153,914 127,239

Donations, group etc 79,588 78,546

Gift aid 38,676 36,218

Trust funds 22,690 78,115

Donations - Awareness magazine 76,034 90,806

370,902 410,924

Legacies receivable Unrestricted funds: Legacies receivable 29,703 205,206

29,703 205,206

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

2014 2013

£ £

Activities for generating funds 1,314 6,727

Activities for generating funds 1,314 6,727

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

and printing.

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4 Investment income

2014 2013

£ £

Interest receivable 2,966 1,457

5 Total resources expended

Staff Depreciation Other Total Total

costs costs 2014 2013

£ £ £ £ £

Costs of generating funds

Costs of generating donations and

legacies 65,133 265 51,566 116,964 117,273

Charitable activities

Funding transport for overseas health

and religious activities

Activities undertaken directly - - 374,828 374,828 333,987

Support costs 28,057 172 8,998 37,227 34,806

Total 28,057 172 383,826 412,055 368,793

Governance costs 7,014 5 7,727 14,746 13,502

100,204 442 443,119 543,765 499,568

Governance costs includes payments to the auditors of £3,850 (2013: £3,750) for audit fees and £2,123

(2013: £2,043) for accountancy and payroll 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.

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6 Costs of generating donations and legacies 2014 2013

£ £

Other costs comprise: Speaker's expenses 4,957 3,811

Printing 27,150 30,435

Publications and adverts 115 95

Fundraising costs 140 2,178

Premises costs 5,272 5,827

Insurance 296 360

Telephone 1,247 1,504

Postage and stationery 6,790 6,233

Repairs and maintenance 4,425 832

Sundry expenses 1,174 652

51,566 51,927

7 Activities undertaken directly 2014 2013

£ £

Other costs relating to Funding transport for overseas health and religious activities comprise:

Vehicles 374,752 333,811

Publications 76 176

374,828 333,987

8 Support costs 2014 2013

£ £

Premises and other costs 8,998 6,595

Staff costs 28,057 28,028

Depreciation 172 183

37,227 34,806

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9 Governance costs 2014 2013

£ £

Other governance costs comprise: Audit fees 3,850 3,750

Accountancy fees 2,123 2,043

Premises and other costs 1,754 697

7,727 6,490

10 Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year, but 4

of them were reimbursed a total of £847 travelling expenses (2013: 3 were reimbursed £344).

2 of the trustees were also reimbursed £403 travel expenses for volunteering as speakers on behalf of

Survive-MIVA (2013: 3 were reimbursed £331).

11 Employees

Number of employees The average monthly number of employees during the year was:

2014 2013

Number Number

Number of administrative staff 3 3

Employment costs 2014 2013

£ £

Wages and salaries 89,034 87,534

Social security costs 6,567 8,526

Other pension costs 4,603 4,039

100,204 100,099

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.

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12 Tangible fixed assets Fixtures,

fittings &

equipment

£

Cost At 1 January 2014 and at 31 December 2014 35,295

Depreciation At 1 January 2014 34,416

Charge for the year 442

At 31 December 2014 34,858

Net book value At 31 December 2014 437

At 31 December 2013 879

13 Debtors 2014 2013

£ £

Other debtors 43,812 71,134

14 Creditors: amounts falling due within one year 2014 2013

£ £

Other creditors - 22,436

Accruals 5,732 5,603

5,732 28,039

15 Pension and other post-retirement benefit commitments

Defined contribution

2014 2013

£ £

Contributions payable by the charity for the year 4,603 4,039

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______________________________________________________________________________________________

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

2014

Incoming

resources

Resources

expended

Balance at 31

December 2014

£ £ £ £

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 2014 the company had annual commitments under non-cancellable operating leases as

follows:

Land and buildings 2014 2013

£ £

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

SURVIVE-MIVA

MAP SHOWING THE GEOGRAPHICAL DISTRIBUTION

OF VEHICLES / MODES OF TRANSPORT__________________________________________________________________________________________

Meeting the transport needs of missionaries

SURVIVE

N.B. For information purposes only

THE YEAR 2014 AT A GLANCE

During 2014, a total of 469 different modes of transport were provided

thanks to donations received in the course of the year.

This total was comprised of the following mix:

- 14 ambulance / community health outreach vehicles

– 26 motorbikes / scoote

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MAP SHOWING THE GEOGRAPHICAL DISTRIBUTION

/ MODES OF TRANSPORT FUNDED IN 2014 __________________________________________________________________________________________


all over the world . . .

SURVIVE-MIVA

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

Nigeria (2) Uganda (357)

Kenya (1)

Tanzania (90)

Malawi (2)

Zambia (1)

Burma (3)

India (12)

THE YEAR 2014 AT A GLANCE



This total was comprised of the following mix:

14 ambulance / community health outreach vehicles

26 motorbikes / scooters - 1 boat + outboard motor

- 428 bicycles -

__________________________________________________________________________________________


MIVA

map not shown to scale

Burma (3)

India (12)

Philippines (1)



14 ambulance / community health outreach vehicles -

1 boat + outboard motor -

SURVIVE -MIVA · i Front cover photograph: SM4125 – A grant of £23,000 purchased a 4x4 vehicle...

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Transcript of SURVIVE -MIVA · i Front cover photograph: SM4125 – A grant of £23,000 purchased a 4x4 vehicle...