2024-12-31-accounts

SURVIVE-MIVA MISSIONARY VEHICLE ASSOCIATION

TRUSTEES’ ANNUAL REPORT AND ACCOUNTS FOR 2024

5 Park Vale Road, Aintree, Liverpool, L9 2DG. FOR THE YEAR ENDED 31 DECEMBER 2024 Telephone: [phone] Email: [e-mail] Reg Charity No. 268745

www.survive-miva.org Getting others back on the road to self-help

Missionary Vehicle Association - UK Registered Charity No. 268745

Mbuba Parish Catechists, Kagera, Tanzania

SURVIVE-MIVA MISSIONARY VEHICLE ASSOCIATION

OUR OBJECTIVES

SURVIVE-MIVA is a Roman Catholic Association whose objectives are to provide a suitable form of essential transport in the developing world for missionaries and others directly engaged in one or more of the following:

(i) Pastoral and developmental work

(ii) Healthcare and educational projects

(iii) The relief of poverty

(iv) The advancement of religion.

OUR AIM

SURVIVE-MIVA’s aim, in funding such mobility, is to support and widen the outreach work being done by those who share their lives with the world’s poor.

OUR VALUES

We value the work and views of our sisters and brothers in the developing world, hearing in them the voice of the marginalised.

Rejecting dependency, we seek to strengthen grassroots initiatives which focus on locally identified needs and priorities so that access to the above objectives can be brought about by sustainable means.

We will be honest stewards of all resources entrusted to us through the solidarity and conviction of others.

We will be openly accountable to others, and systematic in the evaluation of our impact and effectiveness as defined in our objectives, which constitute the basis of our specific lay apostolate.

We will act with the responsibility our relations with beneficiaries demands, so that in spite of the obstacles, the opportunity for them to bring about change will be fostered by the mobility our Association provides.

www.survive-miva.org Getting others back on the road to self-help

5 Park Vale Road, Aintree, Liverpool, L9 2DG. Telephone: [phone] Email: [e-mail] Reg Charity No. 268745

SURVIVE-MIVA MISSIONARY VEHICLE ASSOCIATION

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees	Mr S Atherton MBE
	Ms N Mahon
	Sr R M Harbinson RNDM
	Cdr I Crabtree KSG RN
	Mr L Redmond OSF
Charity number	268745
Principal address	5 Park Vale Road
	Aintree
	Liverpool
	L9 2DG
Independent examiner	Tony Stanley ACA
	Mitchell Charlesworth
	Suites C, D, E & F
	14th Floor, The Plaza
	100 Old Hall Street
	Liverpool
	L3 9QJ
Bankers	The Cooperative Bank
	P O Box 250
	Delf House
	Southway
	Skelmersdale
	WN8 6WT
	Shawbrook Bank
	Lutea House
	Warley Hill Business Park
	Great Warley
	Brentwood
	Essex
	CM13 3BE
Solicitors	Weightmans
	100 Old Hall Street
	Liverpool
	L3 9QJ

www.survive-miva.org Getting others back on the road to self-help

5 Park Vale Road, Aintree, Liverpool, L9 2DG. Telephone: [phone] Email: [e-mail] Reg Charity No. 268745

SURVIVE-MIVA MISSIONARY VEHICLE ASSOCIATION

CONTENTS

Trustees’ report	1 - 5
Statement of trustees’ responsibilities	6
Independent examiner’s report	7
Statement of fnancial activities	8
Balance sheet	9
Notes to the accounts	11-21

Pastoral outreach in Kigoma Diocese, Tanzania

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5 Park Vale Road, Aintree, Liverpool, L9 2DG. Telephone: [phone] Email: [e-mail] Reg Charity No. 268745

SURVIVE-MIVA MISSIONARY VEHICLE ASSOCIATION

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2024.

THE TRUSTEES PRESENT THEIR REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024.

INTRODUCTION

The Trustees’ Annual Report gives an account of our achievements over the year and includes some comment on our financial performance. 2024 has been a year of consolidation during which visits to parishes have increased although they have not returned to their former level. As was the case last year, it has been hard to set realistic targets or to measure our achievements, which are important parts of our process. We have continued to be challenged by the effects of the post-COVID recovery, general financial hardship caused by the marked increase in the cost of living, the unrest in Ukraine and the general sense of a storm about to break.

We have withstood the difficulties with continued good management and good fortune. Our Charity is still in a strong position and is enthusiastically providing vehicles to distant and lively Christian communities, even though parish appeals throughout the UK dioceses have not returned to their previous frequency, we have fewer speakers and parishes are still establishing the post COVID new normal.

AIMS AND OBJECTIVES

It is still our fundamental aim to ‘get others back on the road to self-help’ as we respond to the needs of overseas missionaries who serve the less fortunate in challenging situations in their part of the world. Our Christian calling to put faith into action has always underpinned our values, principles, and outreach. Since 1974, the founders of SURVIVE-MIVA identified a very practical way in which they could help the Catholic missionaries and Catholic dioceses working in the Lord’s service in developing countries. Our Charity, by supplying means of transport to them, enables them to increase their ability to assist the poor in their specific area of work.

Over the years our initial aim has not changed. The Charity continues to fund the purchase of vehicles to assist church workers in their outreach to distant villages and parishes. In more recent times, the missionaries are local nationals and working in their own country of origin. They too face the same difficulties as earlier missionaries and with the development of more centres, i.e. educational, medical and training for their people, there is more need for them to access and support the many local church communities and their initiatives, as well as continuing their spiritual and pastoral ministry. Our clear priority is to support small indigenous groups.

Each grant is made in response to carefully vetted applications with a clear and appropriate request for the specific need of the religious community, whether a religious congregation or a parish. Each beneficiary must show how they can purchase the vehicles in their own locality so as to assist the local economy and ensure access to servicing and spares. Our well-illustrated “Awareness” magazine gives details of a selection of grants made, and a booklet containing details of all grants made can be easily accessed by our supporters and benefactors on our website: www.survive-miva.org .

PROCEDURES

This Charity may be approached by any missionary working in the developing world. They must be able to identify the precise need for transport, and the ability to be able to purchase in their own locality. The type of transport can be ambulances, boats, bicycles, auto-rickshaws or motorbikes, according to their need. The application needs to give a clear explanation of their work and how the requested means of transport will be of assistance to that work.

Each applicant must include detailed evidence of cost, and approval by appropriate bishops or religious superiors. The Charity does not supply replacement vehicles, nor does it provide vehicles for work in schools, seminaries, or houses of formation. The Charity does not respond to short-term emergencies, but rather only to longer-term community-wide projects.

The Charity aims to promote self-help. That is why we require that the applicant must be able to show that they can meet the cost of maintaining and the running of the vehicle.

Every application must be verified as to its authenticity and fundamental purpose by seeking alternative independent confirmation from Catholic Bishops or Religious Superiors, who are asked to confirm, as far as possible, the accuracy of the details that have been supplied. If required, we may make use of other agencies and means to ensure that funds are made available only to authentic requests.

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5 Park Vale Road, Aintree, Liverpool, L9 2DG. Telephone: [phone] Email: [e-mail] Reg Charity No. 268745

SURVIVE-MIVA MISSIONARY VEHICLE ASSOCIATION

TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

All requests are examined by the Director before completed applications are submitted to the Allocations SubCommittee, which comprises of Trustees and others, including former missionaries, for consideration and final approval of the proposed grants.

After the careful and lengthy process of evaluation an international credit transfer is countersigned so that sufficient funds are available to complete the project.

The Charity’s income is to a large extent resourced from the results of appeals made in Catholic Churches, usually by a Speaker associated with the Charity, who works voluntarily and is only remunerated with travel expenses and/ or occasional accommodation costs. Appeals are sometimes made by the Parish Priest if no volunteer Speaker is available. This is done throughout Scotland, England, and Wales.

We could not function in our current form without our volunteer Speakers, who are an essential part of sharing this vital mission to help some of the neediest communities in the world. We try to ensure that as much as possible of our income is given under Gift Aid, thus allowing us to claim a significant tax rebate each year.

All of our volunteers who are engaged in fundraising are managed by our Director and delegated staff members. We do not engage any professional fundraising service. We are very grateful for the generous amount of time and effort our volunteers give to the Charity.

REVIEW OF THE YEAR: 2024

Even today, we have to recognise that we are still a long way from regaining lost ground from the ‘COVID years’ whilst parishes themselves have their own increasing costs to cover, often with a smaller donor base, on whom requests for funds seem unceasing. If not for unexpected windfall income we were blessed to receive, and a ‘hardcore’ of long established and generous supporters, it is unlikely that we would have been able to provide as many grants as we did. We are grateful and relieved to have come through the pandemic years reasonably well. It will take a few more years before we can assess our financial position from a firm base and assess our performance and stewardship of our funds.

The pre-COVID five-year period from 2015 to 2019 saw an average annual income from parish appeals of £107,000. In contrast, that of 2020 was £16,000 and in 2021, we managed to raise just £3,600 from this source. For 2022 we increased to £25,691, and in 2023, we raised £35,861. This year appeals have raised £33,472 which is slightly less.

This year’s Statement of Financial Activities (SOFA) shows an increase in income from £332,902 in 2023 to £561,716 this year.

Although expenditure has increased from £315,596 in 2023 to £379,634 in 2024, the result for the year is a surplus of £182,082 (surplus of £17,306 in 2023).

Bank and cash balances have increased from £857k in 2023 to £1.1m at 31 December 2024.

Legacies have given our Charity an important source of income.

In response to issues raised by the legacies the Trustees have taken several steps: we have engaged the services of Peninsula for legal advice, especially on compliance with Charity Commission guidance; we have established a Large Legacies and Donations Policy; we have updated the Reserves Fund policy.

All in all, when the figures are seen in context, we are in a healthy financial position.

For this we are grateful for all the support given to our Charity through donations and prayers during the past year, as it is through church appeals given by our volunteer Speakers that people first hear about the work of the Association.

It is through our Speakers that we have over 13,000 readers of our magazine, who give consistently and generously, and through our Speakers that we have a solid base of supporters who make regular donations via Standing Order. In addition, we take this opportunity to thank SCIAF for their decades-long support through the allocation of a grant to our Charity. Thanks to the staff, the office has continued to run smoothly.

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5 Park Vale Road, Aintree, Liverpool, L9 2DG. Telephone: [phone] Email: [e-mail] Reg Charity No. 268745

SURVIVE-MIVA MISSIONARY VEHICLE ASSOCIATION

TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

We continue to make sure we can account for every penny that we receive and for every pound that we spend in any given year. Our team of employees is stable, professional, dedicated and committed to serving the principles of the Charity. The Trustees wish to place on record, as every year, their recognition and gratitude for all that the small but dedicated team in the office contribute to the Charity.

RESERVES

The Charity has few non-cash, financially measurable assets. To protect our employees in the event of a sudden loss of income, the Trustees previously determined that a bank deposit representing administration expenses of three months should be set aside as a reserve. This reserve was set as a level of £40,000. Given the detrimental effects on parish income, for the reasons listed earlier, the Trustees re-assessed these funds to ensure that they remain at an appropriate and prudent level even though there have been no movements in this fund since January of 2018.

This has been changed to a more detailed:

Monies held at the balance sheet date in excess of this reserve constitute funds received that have not, at the balance sheet date, been spent on specific projects.

Reason Risk Amount

eason Risk Amount
Unforeseen day-to-day operational costs	Medium	60,000
Unforeseen emergency	Low	40,000
Income not renewed	Medium	90,000
Short-term defcits in a cash budget	Low	10,000
Total		200,000

Monies held at the balance sheet date in excess of this reserve constitute funds received that have not, at the balance sheet date, been spent on specific grants.

GOVERNANCE

The Charity has its roots in the Catholic Archdiocese of Liverpool and the Archbishop is the Charity’s Patron.

Some small changes were made to the Constitution when it was reviewed in 2023. We can now hold meetings and take decisions online, and the Constitution has lowered the minimum number of Trustees to five, (with no maximum), and the quorum to three.

5 Trustees served the Charity at different times during 2024. Trustees are chosen for their commitment to the aims and objects of the Charity and their mix of skills and experience.

The trustees who served during the year were:

Mr S Atherton MBE Ms N Mahon Sr R M Harbinson RNDM Cdr I Crabtree KSG RN Mr L Redmond OSF

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www.survive-miva.org Getting others back on the road to self-help

5 Park Vale Road, Aintree, Liverpool, L9 2DG. Telephone: [phone] Email: [e-mail] Reg Charity No. 268745

SURVIVE-MIVA MISSIONARY VEHICLE ASSOCIATION

TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

On appointment, new Trustees receive appropriate documentation and are referred to the useful publications of the Charity Commission that sets out the duties of all Trustees. We are a small Charity embracing simple and basic methods of working. Each Trustee has special skills that are useful for the Charity and are members by virtue of the appeals they make in parishes and thus have the best interests of the Charity at heart.

The Director has the responsibility for the day-to-day management of the Charity. S/ he is not a Trustee but is directly answerable to them. He is supported by voluntary and paid co-workers and is in regular contact with one or more Trustees in order to discuss any particular concerns.

Each Trustee ensures that the Charity has a responsible and equitable attitude towards their employees which protects their dignity, safety, and well-being. The Charity has a duty to their employees to offer fair remuneration, an appropriate working environment and making due provision for their eventual retirement.

It is the Trustees’ duty to use the income according to the objectives of the Charity and to oversee that the needs of the Charity are managed appropriately, and distributed in accordance with our legal and moral obligations. We recognise that our most valuable assets are our employees, volunteers and others who assist our activities. The financial statements which will follow are a true reflection of our workers’ dedication and commitment. We include our thanks to those who have generated goodwill and support of our activities since the inception of SURVIVE-MIVA, so take this opportunity to extend our thanks to all the work that is done in the name of the Charity by our employees and volunteers throughout 2024 and beyond.

RISK MANAGEMENT

The Trustees have considered the risks to which the Charity is subject in its work, and the way we assess and respond to these risks is frequently discussed. We have a small number of trusted employees operating on one site. Our charitable giving is in the form of grants made to beneficiaries out of the free resources of the Charity. Safeguards are in place to protect the income that is donated to the Charity and to ensure that grants are given only to genuine missionaries.

We ensure that funds donated are used for the purpose for which they were intended. We have in place, an adequate insurance to protect the Charity from the usual risks of employment and the workplace. To ensure that our systems of internal control are appropriate to the size and function of the Charity, we consult our accountants when necessary. Thus, we believe that we have appropriate personnel resources to safeguard the working of the Charity.

OUTLOOK

We have pointed out often in the past the difficulties that we face in planning for our future activity and in predicting future income and the future need for it. We have never known with any certainty how much we will manage to raise from our different income streams, least of all sources such as legacies, which have fluctuated considerably over the last ten years. It remains true, as in previous years, we have never been able to make accurate predictions on income or expenditure, given that who gives support, who will ask for our support, where from, for what purpose, and the associated costs have all been ‘unknown unknowns’.

In so far as we can judge, our supporters continue to see us as a small but highly practical and straightforward charity, and we hope to be worthy of their continued support.

The trustees have taken the first steps in the development of a social media presence by consulting expert professional advice.

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www.survive-miva.org Getting others back on the road to self-help

5 Park Vale Road, Aintree, Liverpool, L9 2DG. Telephone: [phone] Email: [e-mail] Reg Charity No. 268745

SURVIVE-MIVA MISSIONARY VEHICLE ASSOCIATION

TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

LEGAL REQUIREMENTS

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity’s Constitution, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (as amended for accounting periods commencing from 12 January 2016).

The accounts have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice applying FRS 102 rather that the version of the Statement of Recommended Practice, which is referred to in the regulations, but which has since been withdrawn.

SURVIVE-MIVA, like all charities, is obliged in reporting its activities to comply with applicable law and reporting standards. The Trustees make reasonable effort to ensure that it does so, whilst giving a priority to reporting that which might be meaningful to users of the financial statements. All relevant laws are upheld by the Charity in all its activities.

The trustees’ report was approved by the Board of Trustees.

Mr S Atherton Trustee Dated: 25/06/2025

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5 Park Vale Road, Aintree, Liverpool, L9 2DG. Telephone: [phone] Email: [e-mail] Reg Charity No. 268745

SURVIVE-MIVA MISSIONARY VEHICLE ASSOCIATION

STATEMENT OF TRUSTEES’ RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2024

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 financial statements may differ from legislation in other jurisdictions.

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5 Park Vale Road, Aintree, Liverpool, L9 2DG. Telephone: [phone] Email: [e-mail] Reg Charity No. 268745

SURVIVE-MIVA MISSIONARY VEHICLE ASSOCIATION

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF SURVIVE-MIVA

I report to the trustees on my examination of the financial statements of SURVIVE-MIVA (the charity) for the year ended 31 December 2024.

This report is made solely to the charity’s trustees, as a body, in accordance with Section 145 of the Charities Act 2011. My examination has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an Independent Examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my examination, for this report, or for the opinions I have formed.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or

2 the financial statements do not accord with those records; or

3 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Tony Stanley ACA

Mitchell Charlesworth

Suites C, D, E & F 14th Floor, The Plaza 100 Old Hall Street

Liverpool L3 9QJ Dated: 09/07/2025

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5 Park Vale Road, Aintree, Liverpool, L9 2DG. Telephone: [phone] Email: [e-mail] Reg Charity No. 268745

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024

SURVIVE-MIVA MISSIONARY VEHICLE ASSOCIATION

Unrestricted Unrestricted funds funds 2024 2023 Notes £ £	Unrestricted Unrestricted funds funds 2024 2023 Notes £ £	Unrestricted Unrestricted funds funds 2024 2023 Notes £ £
	funds	funds
	2024	2023
	£	£
Income from:
Donations and legacies 3	556,301	330,089
Investments 4	5,415	2,813
Total income	561,716	332,902
Expenditure on: Raising funds
Costs of generating donations and legacies 5	107,542	95,121
Charitable activities
Funding transport for missionary activities 6	272,092	220,475
Total expenditure
	379,634	315,596
Net movement in funds	182,082	17,306
Fund balances at 1 January 2024 Fund balances at 31 December 2024
	905,970	888,664
	1,088,052	905,970

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

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www.survive-miva.org Getting others back on the road to self-help 5 Park Vale Road, Aintree, Liverpool, L9 2DG. Telephone: [phone] Email: [e-mail] Reg Charity No. 268745

SURVIVE-MIVA MISSIONARY VEHICLE ASSOCIATION

BALANCE SHEET AS AT 31 DECEMBER 2024

Notes	2024		2023
	£	£	£	£
Fixed assets
Intangible assets 11 Tangible assets 12 Current assets	6,000 1,076,759 1,082,759 (7,432)	11,500 1,225 12,725 1,075,327 1,088,052 1,088,052 1,088,052	41,839 856,550 898,389 (9,009) 200,000 705,970	14,500
				2,090
				16,590
Debtors 14
Cash at bank and in hand
Liabilities Creditors: amounts falling due within one year 15
Net current assets				889,380
Total net assets	200,000 888,052
				905,970
The funds of the charity
Unrestricted funds
Designated funds 17
General unrestricted funds
Total unrestricted funds				905,970
Total charity funds				905,970

The financial statements were approved by the Trustees on .....25/06/2025.......

.............................. Mr S Atherton MBE Trustee

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SURVIVE-MIVA MISSIONARY VEHICLE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

Notes Cash flows from operating activities Net cash (used in)/provided by operating activities 19 Cash flows from investing activities	2024		2023	£
	£	£	£
	- 5,415	214,794 5,415 220,209 856,550 1,076,759	(2,595) 2,813
				(9,154)
				218
Purchase of tangible fixed assets
Interest received
Net cash provided by investing activities Change in cash and cash equivalents in the year Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year
				(8,936)
				865,486 856,550

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SURVIVE-MIVA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) MISSIONARY VEHICLE ASSOCIATION FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

Charity information

SURVIVE-MIVA is a UK Registered Charity and an Unincorporated Members' Association whose Constitution was adopted on 11 December 1974. The principal address can be found on the Legal and Administration Information page.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's Constitution, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest pound.

The accounts have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the accounts the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the Trustees continue to adopt the ‘going concern’ basis of accounting in preparing the accounts.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

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 11 in a future period.

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5 Park Vale Road, Aintree, Liverpool, L9 2DG. Telephone: [phone] Email: [e-mail] Reg Charity No. 268745

SURVIVE-MIVA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) MISSIONARY VEHICLE ASSOCIATION FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

(Continued)

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

1.5 Expenditure

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, support costs 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 independent examination/audit fees and costs linked to the strategic management of the charity.

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include staff salaries, premises and other costs and governance costs which support the charity's activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The basis on which support costs have been allocated are set out in note 8.

1.6 Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software Over 6 years

1.7 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

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SURVIVE-MIVA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) MISSIONARY VEHICLE ASSOCIATION FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

(Continued)

1.8 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

1.10 Financial instruments

The charity has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including trade and other payables, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12 Retirement benefits

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.

1.13 Leases

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. 13

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SURVIVE-MIVA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) MISSIONARY VEHICLE ASSOCIATION FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

(Continued)

1.14 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 qualifying 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.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

There are no critical accounting estimates and judgements in the current or prior year.

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5 Park Vale Road, Aintree, Liverpool, L9 2DG. Telephone: [phone] Email: [e-mail] Reg Charity No. 268745

SURVIVE-MIVA MISSIONARY VEHICLE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

3 Donations and legacies

2024 2023 £ £ Donations and gifts 225,360 257,624 Legacies receivable 320,941 62,465 Grants receivable 10,000 10,000 556,301 330,089 Donations and gifts Church Appeals 33,472 35,861 Donations, group etc 82,841 88,888 Gift aid 11,053 44,110 Trust funds 2,400 200 Donations - 'Awareness' 95,594 88,565 225,360 257,624 Legacies receivable Other legacies 320,941 62,465 320,941 62,465 The trustees have decided that the names of individual donors will not be made public unless a specific request for publication is received. Grants receivable for core activities SCIAF 10,000 10,000 10,000 10,000	2024	2023
	£	£
	225,360	257,624
	320,941	62,465
	10,000	10,000
	556,301	330,089
	33,472	35,861
	82,841	88,888
	11,053	44,110
	2,400	200
	95,594	88,565
	225,360	257,624
	320,941	62,465
	320,941	62,465
	10,000	10,000
	10,000	10,000
4 Investments
Interest receivable
	2024	2023
	£	£
	5,415	2,813

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5 Park Vale Road, Aintree, Liverpool, L9 2DG. Telephone: [phone] Email: [e-mail] Reg Charity No. 268745

SURVIVE-MIVA MISSIONARY VEHICLE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

5 Raising funds

	Costs of generating donations and legacies	2024	2023
		£	£
	Printing costs	33,185	26,388
	Other fundraising costs	696	600
	Support costs	73,661	68,133
		107,542	95,121
6	Charitable activities
	Funding transport for missionary activities
		2024	2023
		£	£
	Grant funding of activities (see note 7)	224,539	176,015
	Share of support costs (see note 8)	33,971	31,277
	Share of governance costs (see note 8)	13,582	13,183
		272,092	220,475
7	Grants payable
	Funding transport for missionary activities
		2024	2023
		£	£
	Grants to institutions	224,539	176,015

Funding transport for missionary activities

Details of all grants made in any given year can be found in our vehicle grants update booklet, available on our website or by contacting the office.

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SURVIVE-MIVA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) MISSIONARY VEHICLE ASSOCIATION FOR THE YEAR ENDED 31 DECEMBER 2024

8 Support costs	8 Support costs	8 Support costs
Support costs Governance costs £ £ Staff costs 78,708 5,946 Depreciation and amortisation 3,865 - Premises and other 25,059 289 Independent examination - 1,400 Accountancy - 4,192 Trustees and AGM expenses - 1,057 Bank charges - 698 107,632 13,582 Analysed between Fundraising 73,661 - Charitable activities 33,971 13,582 107,632 13,582			2024 Support costs Governance costs			2023
	£	£	£	£	£	£
	78,708	5,946	84,654	74,668	5,639	80,307
	3,865	-	3,865	3,505	-	3,505
	25,059	289	25,348	21,237	247	21,484
	-	1,400	1,400	-	1,340	1,340
	-	4,192	4,192	-	4,571	4,571
	-	1,057	1,057	-	827	827
	-	698	698	-	559	559
	107,632	13,582	121,214	99,410	13,183	112,593
	73,661	-	73,661	68,133	-	68,133
	33,971	13,582	47,553	31,277	13,183	44,460
	107,632	13,582	121,214	99,410	13,183	112,593

Staff costs were allocated between the costs of raising 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.

The charity has rent payable within twelve months of £9,324 (2023: £7,920).

Governance costs are recharged to Funding transport for missionary activities.

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year or prior year. During the year 4 trustees were reimbursed expenses totalling £1,033 (2023: 5 trustees reimbursed expenses of £523).

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SURVIVE-MIVA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) MISSIONARY VEHICLE ASSOCIATION FOR THE YEAR ENDED 31 DECEMBER 2024

10 Employees

Number of employees

The average monthly number of persons employed by the company during the year was:

Number of employees The average monthly number of persons employed by the company during the year was:	Number of employees The average monthly number of persons employed by the company during the year was:	Number of employees The average monthly number of persons employed by the company during the year was:
2024 2023 Number Number
Administration staff	4	4
Employment costs	2024	2023
	£	£
Wages and salaries	79,630	76,075
Social security costs	1,415	894
Other pension costs	3,898	3,585
	84,943	80,554

There were no employees whose emoluments were £60,000 or more (2023: None).

11 Intangible fixed assets

Intangible fixed assets	Intangible fixed assets
Software £
	£
Cost
At 1 January 2024 and 31 December 2024	18,000
Amortisation and impairment
At 1 January 2024	3,500
Amortisation charged for the year	3,000
At 31 December 2024	6,500
Carrying amount
At 31 December 2024	11,500
At 31 December 2023	14,500

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www.survive-miva.org Getting others back on the road to self-help 5 Park Vale Road, Aintree, Liverpool, L9 2DG. Telephone: [phone] Email: [e-mail] Reg Charity No. 268745

SURVIVE-MIVA MISSIONARY VEHICLE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

12	Tangible fixed assets
		Fixtures, fittings &
		equipment
		£
	Cost
	At 1 January 2024	2,595
	At 31 December 2024	2,595
	Depreciation
	At 1 January 2024	505
	Depreciation charged in the year	865
	At 31 December 2024	1,370
	Carrying amount
	At 31 December 2024	1,225
	At 31 December 2023	2,090

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SURVIVE-MIVA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) MISSIONARY VEHICLE ASSOCIATION FOR THE YEAR ENDED 31 DECEMBER 2024

13 Financial instruments	2024	2023
Carrying amount of financial assets Debt instruments measured at cost Carrying amount of financial liabilities Measured at cost 14 Debtors Amounts falling due within one year: Other debtors 15 Creditors: amounts falling due within one year	£	£
	1,082,759	898,389
	6,196	7,866
	2024	2023
	£	£
	6,000	41,839
Other taxation and social security Trade creditors Other creditors Accruals and deferred income	2024	2023
	£	£
	1,236	1,143
	168	144
	-	1,245
	6,028	6,477
	7,432	9,009
16 Retirement benefit schemes
Defined contribution schemes Charge to profit or loss in respect of defined contribution schemes	2024	2023
	£	£
	3,898	3,585

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

20 www.survive-miva.org Getting others back on the road to self-help 5 Park Vale Road, Aintree, Liverpool, L9 2DG. Telephone: [phone] Email: [e-mail] Reg Charity No. 268745

SURVIVE-MIVA MISSIONARY VEHICLE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

17 Designated funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

Balance at 1 January 2023 Transfers Balance at 1 January 2024 Transfers Balance at 31 December 2024 £ £ £ £ £	Balance at 1 January 2023 Transfers Balance at 1 January 2024 Transfers Balance at 31 December 2024 £ £ £ £ £	Balance at 1 January 2023 Transfers Balance at 1 January 2024 Transfers Balance at 31 December 2024 £ £ £ £ £	Balance at 1 January 2023 Transfers Balance at 1 January 2024 Transfers Balance at 31 December 2024 £ £ £ £ £	Balance at 1 January 2023 Transfers Balance at 1 January 2024 Transfers Balance at 31 December 2024 £ £ £ £ £	Balance at 1 January 2023 Transfers Balance at 1 January 2024 Transfers Balance at 31 December 2024 £ £ £ £ £
	£	£	£	£	£
Contingency funds	40,000	160,000	200,000	-	200,000
	40,000	160,000	200,000	-	200,000

For more details on designated funds please see the reserves policy within the Trustees' Annual Report.

18 Related party transactions

Remuneration of key management personnel

The remuneration of key management personnel was as follows:

19

	2024	2023
	£	£
Aggregate remuneration	58,707	56,288
Other than disclosed in note 9, there were no related party transactions in the year (2023: none)
Cash generated from operations	2024	2023
Net (expenditure)/income for the year (as per the statement of financial activities)	£	£
	182,082	17,306
Adjustments for: Investment income recognised in statement of financial activities
	(5,415)	(2,813)
Amortisation and impairment of intangible assets	3,000	3,000
Depreciation of tangible fixed assets	865	505
Movements in working capital:	35,839
Decrease/(increase) in debtors		(28,589)
(Decrease)/increase in creditors	(1,577)	1,437
	214,794
Net cash (used in)/provided by operating activities		(9,154)

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5 Park Vale Road, Aintree, Liverpool, L9 2DG. Telephone: [phone] Email: [e-mail] Reg Charity No. 268745

SURVIVE-MIVA MISSIONARY VEHICLE ASSOCIATION

THE YEAR 2024 - AT A GLANCE

During 2024, a total of two hundred and twenty-three modes of transport were provided thanks to donations received, despite the much-reduced income from parish appeals.

This total was comprised of the following mix:

9 Ambulance/community health outreach vehicles

10 motorbikes

15 mopeds

188 bicycles

one boat with outboard motor

Distribution by country:

A total of 25 grants were made to Diocesan accounts overseas, for in-country purchase of the above vehicles in a total of six countries:

Health/outreach vehicles: 7 to India, 1 to Ghana, 1 to Zimbabwe

Motorbike/moped: 19 to India, 2 to Tanzania, 3 to Uganda, 1 to Bangladesh

Bicycles: 121 to Uganda, 67 to Tanzania

Boats: 1 boat with outboard to Tanzania

Total funds transferred amounted to some £238,725 slightly under the £250,000 budget for grants in 2024. This was due to some applicants accessing funding from other agencies (people often make requests to other international charities as well as to SURVIVE-MIVA) and/or application forms not being returned.

Independently examined figures are, of course, published in our annual accounts, copies of which are available on request.

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5 Park Vale Road, Aintree, Liverpool, L9 2DG. Telephone: [phone] Email: [e-mail] Reg Charity No. 268745

NOTES 23 www.survive-miva.org &644i 04hGf£ b3* on ths road +0 £GlfrhGIp 5 Park Vale Road, Aintree, Liverpool, L9 2DG. Telephone: [phone] 3878 Email.. [e-mail] Reg Charity No. 268745

Father Simeon, Kiiza, Kayanga Diocese, Tanzania

SURVIVE-MIVA MISSIONARY VEHICLE ASSOCIATION

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5 Park Vale Road, Aintree, Liverpool, L9 2DG. Telephone: [phone] Email: [e-mail] Reg Charity No. 268745