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 Acc￿nts 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
aC￿unting records kepl by Ihe charity and a comparison of the accounts p￿sented 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) r￿er 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 wh￿h 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 sh￿Id be drawn in order to enable a proper
urKJerstaThJing of the aCL￿nts to be reached.
Slgn•d:
Name:
Relevant profosslonal
quallflcatlonlsl or body
(If any):
Ilb126
Address:
'PlÈastr de￿tt ￿ 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 P￿t￿l9 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 TreaSU￿r.
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 a￿lStance.
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
eXp￿d￿lure.
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 t￿n
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
PoYn￿ls 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
F*Jrchasoof inv8$im*ts
A4 SI￿ Ioial
Tot*lp•ynMnts
N•tre¢8lK4S1{￿yM•ntsJ
AS Tr4n¥f•r¥ tollfroml fur#
S￿r￿U$ll￿91￿m) Ipryear

APPE￿1￿ 2
East Neuk Emer
Section B Statement of bal3nce5
enc
TnJ5t
SC044210
EzFEndat4•
Totsl curre
9￿￿0￿j
Tol¥l l•&tWllDd
Bl ¢i•hfund•
11AIT
{Iw
IIA47
bw•#£
è2
Tq
#yMr
B30t1•r￿•*f•
ro*
T•il
Tolil
D*•ol
IpptQ¥41
I LLI Ahj L SAJTrJ Cj--L￿d
DI(4n*￿r2MT
Accowty2D2$46OsC5LthISTthT¢nt￿b￿<

ElaXX2
East Neuk Emergency Trust
SC044210
Additional analysis111
T+X
4205
4364
rgfvr•￿
TWA1￿1P￿rto￿
T•lil li•iPDrtqd
Furl rJ
T•
T*Gwrw*
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•rwh￿h 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 tr*i8•¢tk)n
CSTr•r••¢tk%* wtth tn*t•
4rwJconn•ctsd p•r•on•
Ce ot￿r Irrformatlon
Ac(¢unls2025.26 oscR￿￿Al
t￿mber2￿7

East N•uk Emerg¢n¢y Trust
SC044210
Procwth
Otyern•r￿e0$l•
mo

ENLIX2
SC044210
Additional analy515121
dl
r*ln
T•lthTrx
Nw••nd