tiLt)ENeRGI East Neuk Recovery Group Initiative ScA)tlish Charity No: SC024221 Annual Report & Financial Statements For the year ended 31 March 2023
East Meuk Recovery Group Inlllatlvg (ENeRGI) Annual Report & ststem•nt of Account Year endgj 31 March 2023 Contents Page Trustses. Annual Report Independent Examinerfs Repcyt Statement of Financial Activities 8alance Sh8et Notss to the Accounts 9-15
East Neuk Recovery Group Inltlatfve (ENeRGI) Trustees, Annual R•port Year ended 31 Marth 2023 The management commiitee (0 are the charity trustees urKler carity law) present their report together with the financial statements and the irKlepent examiners report for the year ended 31 March 2023. Ob ective8 & Activ ENeRGI was set up to relieve suffering and distress ar protect the wftntal and physical health of those in the East Neuk of Fife who are expernCIng or who have eXperIend a mental heath andlor alcthol arKI 3ubstarK misuse prctllems arxj the (arer8 of IFEse individuals. To achieve the above purposes ENeRGI: Facilitates ac(xs to services for people mental tralth andlor alcohol and substan misuse problems and encourages 1r involVeTht in planniThJ and developmont of ser¥us relevant to their ne&Js. Works actively within the community to redu¢% stigma and discrimination. of the main barriers to recovery and qualty of life. Provides: A Drq>- In Centre Short-Tem HousirvJ Support and LorvJer-Temi Support Services An Anti - Poverty Project o A Befriending Project A Self-Directed Support Proiecl Achlevemen We are the only organBation of our type t)ased in the East Neuk of Frfe. We remain committed to delNering the hhest qualty support possible and delivering servi that are responsive. effective, and accessible as well as being personalised and outcomes focused. Our Anti-Poverty project continued to provide Welfa beneffts advi including dealing wth the Dl4VP, forni filling. housing advi and fuel povety assistan. We secured additional funding so that Were able to open a beneffts clinic at the local focyj bank on a short-temi basis. This VRS very successful. We continu8 to provide food parcels to order from East Neuk food bank. We provided a soup and $8ndwth weekly for our drop in flervice users toardS the eThJ ofthe year after re]VIng a small grant from the 'rffiimunity food prowderf.
East Neuk Recovery Group Inltlatlve IENeRGI)
Trustees. Annual Report
Year anded 31 Marth 2023
Housing Support (tK)th Short arnl Tem)) continued to be providgj throughout the East Neuk of
Fife.
Our befriending sep4Tce is running Y11. Our men's arKI wcman's groups a&8iSt those that are
socially isolated. They continue to grow and benefit our service users.
We continue to provide support and infomation to our SDS dients.
ENeRGI is back to OP8rating fully. V¥è *pre able to hokj our usual events such as Christmas and
the summer picnic.
Flnanclal Revlew
Wrth income of £188,554 and experKllre of £198.349 ENeRGI had a defiat for the year of £9,795.
The deficit was funded with funds brought forw4rd from the previous year so that at the 31 March
2023 ENeRGI hekl total funds of £76,270. The total furKts hekl consisted of £27.883 in unstriCted
funds and restrthd funds of £48,387.
The trustees are vthing towards hokliNJ six runnirvJ costs. or £95.tKM), as free reserves.
calculated as the unrestricted funds less the value of tangible assets. At Ihe 31 March 2023
ENeRGI had free resepdes of £26.038 arKI had not met this tsrget.
In addition to its own funds ENeRGI ld fvrKls on behalf of clients (see note 11). hs these funds do
not belong to ENeRGI they are not indUdl in a(thunts.
structurn Governance & Mana
ment
ENeRGI is an unincorporated volunlary as8ocith govarrd by its a)nstitution adopted in
September 2004. The management, administration and
East Neuk Recovery Group Inluallvo IENeRGI) Trustees. Annual Report Year erKled 31 March 2023 mln Charlty Namè: East Neuk Recovery (>oup InitAtive (ENeRGI) Charlty Nrnr. SC024221 Prlnclpal Addrtss: Truste. Oth•rn who soThed durfng the perfod: This report, was approved by ihe trustee8 and Signed on their behalf by:
East Neuk Recovery Group Initiatlve (ENeRGI) Independent Examlns Report I report on the financial statements of Easl Neuk Recovery Group Initiative for the year ended 31 March 2023 %thich are set rxrt on pages 7 to 15. Responslbllltles and basls of report The charitls trustees are responsible for the preparation of the accounts in accordan with the requirements of the Charities and Trustee Investrnent (Scotland) Act 2005 (Ihe 2005 Acr) and the Charities A(u)unts (scarKI) Regulations 2fX)6 (Ihe 2LTh RegUlatiS"). I have satisfd myself that thè charity is not subject to audit under R8gulation (10)(1)(a)4c) of the 20( RegUtionS and is eligible for independent examination. I have therefore examined your charitys accounts as required under section (44)(1)(c) of the 2(K)5 Act and Regulatton 11 of the 21Th Regulations. In 13rying out my examinats'on I have folloed the guidan issu1 to irKlependent exarniners by the offi of the Scottish Charty Regulator {OSCR). My role is to state whether any rnaterial matters have come to my attention giving me cause to believe: that accounting records were not kept as rw4uired by secti1 44(1)(a) of the 21)J5 Act and Regulation 4 of the 2( Regulations. or that the accounts do not accord th thosé r8(x)rds; or that the accounts do not comply with the accounting wuirements of Regulation 8 of the 20C6 RegUlatn$. or that there is furt[ infonnthn needed for a proper understanding of the accounts. Independent examlns statement I have completed my examination and I have o)ncems in resp8(X of any of th6 above and I have found no other matters Ihat require dra¥ing to your attention. Date... .l.3....
East Neuk Recovery Group Inltlatlve (ENeRGI) Statoment of Flnanclal Aclfvllles Year ermled 31 March 2023 2022 Total Fynd• Fund• In¢om• from: Donations 138,830 139.033 49.272 249 130,979 61,102 CharitabbB acivit8 49.2n 249 88nk interest Total ino 49.724 138.830 188.554 192.131 Exp•ndltur• on: Charit8bl8 a¢tivit Total oxpondibjro 44.395 44.395 153,954 153,954 198.349 198,349 178,857 178.857 N•t ln¢om•ll•xpKUr•> (1S.124) (9.7951 13,274 Transfern (3541 115,478} (9.7951 13,274 R•eonclllatlon of Fund• Funds brought ford Net movwiont in fun¢ 22.200 5.683 27.883 72,791 13,274 86,065 115,478} 48.387 19,7951 76,270 The 8tatemont offinanval actvlits IrJ88 81199ins and k)$804 rwiiwj wi the WKXI. All in(xxning resour and resources eypended deriv• from continuiNJ *ivdw. The rths pw 9 10 15 fcffii an integral pwt of the88 accounts.
East Neuk Recovery Group Inltlallv• IENORGI Balance Sheet At 31 March 2023 2023 Total 2022 Totsl Fund• Funds Flx•d A•••ts TaTrJible a88ets 2.068 Curr•nt A•••t• 6.083 69.082 75,165 4.696 80,041 84,737 Cash at benk & in harnl 20.140 26.223 48,942 48.942 Total ujrrent assets Curvont Llabllltl•• Accrual of IE leo 185 185 555 740 740 Told FrOnt liaknlitss 740 740 26.038 48.387 74.425 83.997 27.883 48,387 76,270 Fund• of tho Charlty Unre$ttKle(I funds 27.883 27.883 48.387 76.270 22.2 48.387 48,387 TotAI Fund8 27.883 86,06S Approved by the trustees on and signed on their behalf by:
East Neuk Recovery Group Initlatlve (ENeRGI) Note8 to the Flnancial StatoThnts Year erKled 31 March 2023 1 Basls of Prepara 1.1 BaBls of account5ng These accounts have been preparj on basis of histoiic cost in accordance with: _ (a) The Chariti88 & Ttee Investment Act (Sttand) Act 2CK15. and (b) The Chaiitss Accounts (Scotland) Regulations 20( as amend& (c) Financial Reporting Standard 102 (FRS1(r2) (Effective January 2015). (d} Charities SORP (FRS 102) {2fbJ edition effective January 2019) No changes have made to the basis of preparation to the previous yearfs aCQnts. 1.2. In prepariNJ the accounts. the trustees not requiraj to make any judgents that would have a material effect on the numbefs reped. 1.3 charity meets the definttion of a public benefft e[ty as defiwl by FRS102. 1.4 The charity is dependent on the continuiNJ support of donors. Hcmpver. the trustees have no reason to consider that this will not continue or that there are any material uncertainlies about the charity's abilty to continue as a going concern. As disclosed in the trustees report it is the intention of the trustees lo Irdnsfer the assets arKI liabilities of the voluntary a&wciation to a SCIO during the 2023r24 financial year. 2 Accounting Polic•8 2.1 Forni of Flnanclal Stat•monts The charity maintsins types of funds for acujunting purposes." - (a) A gen8ral unr8stricted fund thal can be expe£l at the discr8tK)n of tnJst888 on furthering the objects of the charity, and (b) Restricted funds that may onty be used for 8peCrf purposes. Restrictions arise when specffied by the donor or when funds are rai1 for SIfiC purposes. 2.2 Inco (a) Income is recognised and included in ts Statement of Finanaal Activities (SOFA) when the charity becomes entitled to the resourcqs. their receipt is probable; and the monelary value can bè measured V•ith sufficient reliability. (b) 14Vhere income has related expendiiure the income arKI relaknj experKltture are reported gross in the SOFA. 2.3 Exp•ndlturn & uabl11e8 (a) Expenditure is aGcounted for on an accruals basis.
East Neuk Recovery Group Inlllallve {ENeRGI) Notes to the Financlal StstoThnts Year end•S 31 March 2023 (b) Liabilities are reGognised as soon as there is 8 legal or (x>nStrU(*re obligation to pay out resources: it is probable will be paid arKI the monetary value can be rreasural with sUffiCnI reliabilty. 2.4 A88ets Tangible assets are caprtalEed rf they have a value of £250 or gter and depreciated as follows: Office fumrtur8 and equipm8nt- straight line Fixiures arKI ffttings- straight line 2.5 Cash Cash at bank and in harKI indudes cash arKI bank depostts repayable on demand 2.6 Debtor• (a) Debtors are rwnised at the SettIen amount due (b) PrepaYmts are valued at th8 amount wepaKI 2.7 Credltors (a) Creditors are reo)gnised where the charity has an obligation resulling from a past event that will probably result in the transfer of funds to a third paty and the amount due can be measur8d or estimated reliably. CrlI10rS are normalty recogniwl at their settlement amount. usualty the invoice amount. (b) Acc charges are nomwlly valued at th'r Settle amount. 2.8. Flnanclal Instruments The charity only has financial assets arKI financpl liabilities of a kirKI thal qualify as basic financial instruments. Bassc financial instruments.are initialty recognised at transaction value and subsequenty measured at their settlement value. 2.9 Taxallon The charity is not liable to income or (3pital is included in the asset cost or expense to ains tsx on its tharitable activities. Irrecoverable VAT il relates. 3 Trusta• r•mun•rnlion, •xpenso8 and other r•latod party tranmctlons {a) During the year no trustee or connethl person reiVed any remuneration for servi8 to the (b) Ouring the year no out of pod(et expenses %%pre paKI to ts trustees {c) There were no other related party transactions 10
East Neuk Recovery Group Initiative (ENeRGI) Notes to the Flnanclal Slatonwnts Year ended 31 Marth 2023 4 Restrlcted Funds 4.1 Durlng the year lh• charlty malntalned the followlng restrkted fund•: Funds receNed from Fife Council to provide a Drop in Centre Funds re(ived through the Public soc1 Partnership to provKle housing support Furmjs received from Fife Council for the Befriending project Funds receiv8d from Fife Council for the Antipovety (After COVID) proje( Funds receNed from Social Services Council for training stsff to SVQ level Funds received from STV Children's N)peal to support children and young people Oponlng b•lanc• Cl10 balanc• Fund Drop In Centre Housing Support 22.719 43,043 49.854 41,771 49,854 (3541 23,637 Befriending Prc¥ect AnliPovety (After COV7D) SVQ Training Support to thiklmn and young ple 1,617 Totsl 83.865 138.830 153.954 1354} 48,387 The £354 transferr1 (Krt of the tre fuNI rewesents tha value of eqLUF¥nent that once purchased salisfied the reStrictft and was transferr&Y to the unrestrKtsJ fvrKI. 36.529 42.933 58.667 20.79S 955 2023 Total 2022 Tolal 6. t>onatlon8 General donal8 Frfe Courril STV Tolal 203 138.830 126.495 130.979 6. Income from charltab actlvltlos 2023 Tot•1 2022 Total Client carn Total 49,272 49.272 81,102 61,102
East Nouk Recovery Gn)up Inttladve (ENeRGI) Notes to the Flnanclal Statements Year ended 31 March 2023 7. Expondlture on Gharltablo actlvltlos 2023 Total 2022 Tol•l Staff co 163.049 8.308 4,313 s,1 148,799 6.501 3,893 4,749 1,481 10,500 676 740 Rgnt & Tatss Utilitw & td•plnfj Insurance General expense8 Care commissi fees 3.277 740 Payrdl 287 725 DePrecOn Total 577 198,349 178,857 rnIr• & Flxluro• & •qulwi•nt 8. Tanglbl• Ass•ts Totsl Cost ot 31 Marth 2022 Addthn• Gost at 31 M8T¢h 2023 5.250 673 5.923 673 6,277 Oeproclatlon At 31 March 2022 Charge for the yogr At 31 March 2023 3.653 510 2Lr2 87 3,855 577 4,432 4,163 Not Book Valu• At 31 March 2023 At 31 March 2022 1.441 1,597 404 471 a,845 12
East Neuk Recmry Group Inlllatlve (ENeRGI) Notss to the Flnancial Stat•monts Year ended 31 March 2023 2023 Total 2022 Total 9. Debtor8 Frfe Council 4.518 1.565 6.083 2.798 1,898 4.696 2023 T4>tal 10. Staff Costs T¢>tal Sal81i8S Empbyers Nl Empbyefs Pen8i)n Total 154,723 S.CKJS 3,321 140.245 2,970 148 799 The 8Voragg number of empfvJyèes during the yr was 9 (2022."8). No emptyee received remLsneratvJn of mre than £60,000. The charrty operates a defined contrbubon pension The c)ntributv)ns mad& by the charity for th& period wore £3,321 (2022: £2,970). 11. Funds ld a8 a cu8todlan tru8ts0 The charity holds and administets funds on behalf of a number of clients. These funds are not included in these accounts as th8y do not belong to the charity. The movement in these funds duriro the year 18 disclowl in ts lable bekw. Op•ning balan¢• C1081ng bal•n Fund• h•ld on b•hll of cll•nls Dl•bur••d clnt funds Total 2.656 2.656 1.367 1,367 2,159 2,159 13
East Neuk Recovery Group Inltlatlve (ENeRGI) Note8 to the Flnancial Statements Year end•S 31 March 2023 12. Prevlous year Inf0mtIon In order to compty with FRS 102 to ¥h¢MT ¢{Th¥Ing arnnts fortho wevM)us yoarfor every ure in the financHI statements rths Ir just the year totals). (Thresing f#Jur8s not 12.1 St•t•m•rt ol Flnanelal Athltl•• for 2021r22 Fund• Fund• Donation# Charitable a(*pthi88 Other tr•diro •¢tNrt Bank interest Totsl inc(8 129,495 61,102 129495 Eyndftur• on: Charitabki actNit Total expendibJre $5,900 Not Incom•ll•xwdltyrn) Trnn (4.302) Not mov•m•nt In fufid• R•conGlllrtlon of Fund• Funds brought fonward Net movement in funds Funds ¢8rriod f(ThBr 19,766 53,025 22.200 63,865 14
East Neuk Recovery Group Inlllative {ENeRGI) Notes to the Flnanclal Ststamonis Year er1 31 March 2023 12.2 B•l•nM Sh••t •t 31 Il•r¢h 2022 Flxed A••ats Tawible aets Fund• Funds Ca¥h at bank & in haNI Total current assets 64 605 Cufrgnt Ll•blllU•• Accruals Totsl current 740 740 Fund• of th• Charfty Unrestrtteo funds Restrithj fun Total Funds 22,21XI 22.200 12.3 Mov•m•nt In R••trlet•d Fund• 2021r22 Op•Thlr b•l•n Clo8lng Fund Driv In Cerrtre Housing SuFpNt 8ofri8nding Prot Trnining Support to chiklren and ytrjng 20.729 38.776 49,043 38.676 34,989 55,142 31.279 (1,797) 6.099 22,719 29.132 36,529 3,000 Total 129,495 12A. Fund• h•ld on b•half of Gll•nts 2021122 Openlng balanc• Clo•lng b*l•n Client funds Total 2.283 2.283 4.700 4.327 2.656 15