APPENDIX 3 OSCR ScottLth Charrty ReAuL31or Independent examiner's report on the accounts Report to the East Neuk Emergency Trusl trusteeslmembers of Réglst•r•d charlty SC44210 numb•r On the accounts of the ¢harlty for tho p•rlod Penod start dale Period end date Mwlh 01 2025 31 03 2026 Sot out on ptyos Itomombwio the pa J)urnt4Tsof adLI1•[6haeNI Re8p#¢lfv• The chartty's trustees are responsible for th8 preparation of the accounts In aecordance ro$ponslbllftl•8 of wth the tern of the Charities and Trustee Investment Iscotlandl 2005 Act and the tru8ts9s and gxamlnor Charities Accounts (Scotlandl Regulalion$ 20C6. The charNy trustees nSIder that the audrt requirement of Regulation 10(1 } Idl of the Accnts Regulations does not apply. It Is my responsibllity to examine the accounts as qUired under secllon 44111 Ic) of the Act and to state whether particular matt8rs have come to my attèntion. Ba81s of Ind•pond•nt My examination is carrted oui in accordance with Regulation 11 of the Charities oxamlnofs 8tstsm•nt Accounts (Scollandl Regulation$ 21)06. An examination includes a review of the aCunting records kepl by Ihe charity and a comparison of the accounts psented wllh those records.11 also indudes consideration of any unusual il&ms or disclosures in the accounts and seeks 8xplanath.ons from th8 trustees conceming any such matters. The prc¢edures undertaken do not provlde all th& evidence that would be quired in an audrt and, consequ8nUy, I do Th)t express an audit opinion on the accounts. Indopond•nt •xamlnorf$ In the course of my examin*ion. Tr) rer has rn9 to my att&ntw)n lother than Ihat statsmont dlsdosed on the attached page'j which gives m8 reasonab18 cause to bebieve that in any material respect th8 requiTrments'. to kèép aecounting racords In 8ccordanc• wllh soction 4411) lal of tho 2005 Act and Regulation 4 of the A(£ounts Regulations. and to prepare accounts whh accord with the accounting records arKI ¢omply wit Regulatw)n 9 01 tho 20C A¢Munts Rogulati¢)ns have not been m&( or 2. to whi¢h. in ry r)pinion. attention shId be drawn in order to enable a proper urKJerstaThJing of the aCLnts to be reached. Slgn•d: Name: Relevant profosslonal quallflcatlonlsl or body (If any): Ilb126 Address: 'PlÈastr dett words in the tKackets rfltry do aFW. Ilthe set (rt IlK)se matters hav8 ttJm8 to your 8ttents.on on the followng pw.
APPENDIX 3 Disclosure section Only complete rf the examiner needs to highlight material problems. Glve h¢re brlef detslls ol any Items that the examlner wlshes to dl$¢loso
APPENDIX 1 oscr,- Period stsrt dale th Pericxj end date Month Year Day 31" Yaar 2026 Office of the Scottish Charfty Regulator Reference and administration details Charity n•m• Other nam08 ¢hadty Is known by Reglst&rod charlty number Charlty's prfnclpal addr••• East Neuk Effwgency Trusl SCIM4210 51 Main Street Colinstyjrgh Flfe j Ptl9 KY9 1LS Nam•s of th• ¢horlty tru•tso9 on dal• ol approval of Tru•tsos' Annual Roport Trust0• name Offlco Ilf anyl Datss aclod If IIIWINam• of pornon not for whol• y•ar {or bgdyl entltlgd to '. aPPOInt trustao (If any)," Susan Rablohns Ellzabeth Riches Treasurer Seuetsry ApplicationsTreasurer Chalr Gillian Saunderson Lucy Wllson Heather Cunningham Busa Cochrane Muir Eleanor Bowman Jgok Jarvi8 11 12 13 14 15 16 17 191 201
APPENDIX 1 Reference and administration details Nam•s of all oth•r charlty trustsos durlng the perlod,11 any. (for example. those who roslgnad part way through the Ilnanclal p•rlod) Nam•, Structure, governance and management Type of governlng docum•nt Charity 1$ g0vem by a conskn"tubon. It is an Unincorporated o¢ialiM. It Is not relaled to any other group or parent body. Tru•t•• r•crultm•nt and appolntmwrt Members of the management commffttee are ele¢tad at the AGM. At each and 3ub8equent AGM, three mgmbers will stand down on a rotallonal basis bul are eligible for re•ethllon 8t the meellng. At its first meeting after the AGM, the Management Committee rwst 818cI 8 Chairpèrson. Wic8 Chair. Secretary and TreaSUr. Objectives and activities Charitable purp To seek. aquire and aprAy fcK funds to mèet th8 aims of the charity. To n$1 and decide uwn applications lo the trust for alStance. Our purFose rt to prowde help to those in need of &m6rgency fin8nci81 assistsnce. The relief of hardship or other disadvantag6 by providing financial assistance to those who do not the ellgibillty ¢riteria of other financial Agencles or cannot 1Ve help in tsme. Summory of Iho maln actlvftles In rolatlon to these objects To assist Ferg)ns exFeriencirvJ financlal dlffi(wltles or even temporary isis in their INes. Applicatsons for help are received by referral from other &3en¢ies suth as &Kial Work. Housing officers. GP. Health Visitors. Fwdbank etc.
APPENDIX 1 Other optional information Declaration Th• trust••$ dKlar• th01 th•y h•v• approv•d th• tru•ts•8' r•port abov•. Slgnod on bohall of tho ¢harftys tru$tw$ Slgnaturo($1 Full namo18) Susan Flat4ohns Gillian Saunderson Posltlon Treasurer Appli(£tior6 Treasurer Dats ', 2k•l512
APPENDIX 1 Achievements and performance Summary of the main a¢hl•v•m•nts of tho Charlty durlng the flnancial Porlod East Neuk EmergenLy Trust is becoming more widely known in the C4)mmunty and consequently the numter of applications inoTeasing. tjonations I ENET has been the beneficiary of 8 number of significant donatlons. St st Andrews Quakers, Rotary. etcas wdl as individual donations. Raisi We continue to distribute ieafi&ts to l(xal venues. We are still aware that many people have rK>t h88rd ab(Krt the services we offer and we will continue to raise our profile and engage In communty events Wher px)ssiblo. Financial review Br1 8tOt•m•nt ol tho chartty'• pollcy We ensure we have sufficient r8seN8s to cover a typical yearfs on r•••rv•8 eXpdlure. Detslls of any deflclt Donated lacllltlgs and seThl¢o8 (If any) Nc
APPEKJIX 2 East Neuk Emergency Trust Receipts and payments accounts fU4421Q OSCR Pernd Stsrt dat Pemd end dAiÈ Marth Forth•pwlod from 20 31 Scottth Chanty Regulator 2026 Section A Statement of rocoipts and payments Expèndabl& Permanent Tow funds ¢unnt pwlod Total funds last pqriod fund• lund lunds tor•¥••it A1 R4c•l akns Grants frotpifundr Gros$ trsd Incoma Irorn Inv¢sbwis tn ar rere 318 from 8 bu Grts%s rqc•W fromthFwchwtsbb Aclv Al Sub toÉ•l 12.643 A2 R•t41pt• Irom ••••t & knv••tTh•nl FYoc•eds frcffi e dflxèd e5sets A2 Subtot•l ToLqlr•¢••XS 12.043 A3 P•ym•nt• EXW8 lor lundr86YIg Gros$ iiadw poynw Inyostrwnt nwn8QWthlec•ts PoYnls to¢hwltt BC1•• Graths aNJ 31 GovemBnc ¢osty". Pr•wr8tkx7of4finulll ¥¢¢unty A3 Subtpl•l 9.211 9291 6.151 A4 P•ym•nts r4kntlng ¢0 •M•t Ihd Inv4stm•nt Thov•mwts Purchases assets FJrchasoof inv8$imts A4 SI Ioial Totlp•ynMnts N•tre¢8lK4S1{yM•ntsJ AS Tr4n¥f•r¥ tollfroml fur# SrU$ll91m) Ipryear
APPE1 2 East Neuk Emer Section B Statement of bal3nce5 enc TnJ5t SC044210 EzFEndat4• Totsl curre 90j Tol¥l l•&tWllDd Bl ¢i•hfund• 11AIT {Iw IIA47 bw•#£ è2 Tq
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ElaXX2 East Neuk Emergency Trust SC044210 Additional analysis111 T+X 4205 4364 rgfvr• TWA11Prto T•lil li•iPDrtqd Furl rJ T• TGwrw T•
APPENDIX 2 East Neuk Emeryency Trust SC044210 Section C Notes to the Accounts C1 NatLWO and purpoB8 ollun (m8yb8 st&t8don an8lysl$ of nds wothsheets) Type ol activity or proiKt ¥upported C2 0r•frt• 25 Totsl C3• Tru•t•• r•mun•rat Avlhvllfy urtd•rwhh p•lrt C3bTru•ts• r•mun•r•tlon. d•tal C4• TnMt•• •xp•M C4bTru•t•• •xp•M••.d•t•l t(El Nalury of rnth110ftgh 14aturF of tri8•¢tk)n CSTr•r••¢tk% wtth tn*t• 4rwJconn•ctsd p•r•on• Ce otr Irrformatlon Ac(¢unls2025.26 oscRAl tmber27
East N•uk Emerg¢n¢y Trust SC044210 Procwth Otyern•re0$l• mo
ENLIX2 SC044210 Additional analy515121 dl r*ln T•lthTrx Nw••nd