REGxsfERED CHARifY NLIMBER: SC047505
AN
DIT
EN
CIB Servi
Chartered Accountants
63 Kenneth Street
Stornoway
Isle of Lewis
Western 151es
HSI 2DS

THE ENERGY
ON
AL
HEY
Page
Report of the Tru5tee5
Independent Examiner's Report
ststement of Fin•ncial Activltle5
Balance Sheet
Notes to the Financlal Statements
6 to 12
Detailed Ststement of Financial Artl¥itles
13

ERVI
The trustees present their report with the finoncial statements of the charity for the year ended 31 March 2025. The
trustees have adopted the provisions of Accountin9 and Reporting by Charities.. Statement of Recommended Practi
applicable to charitie5 preparing their accounts in accordance with the Financial Reporting Stèndard applicable in the UK
and Republic of Ireland IFRS 102) leffertive l Janijary 2019).
OBJEcfivES AND AcnvrrIES
Objertlves and aims
The organisafion's purposes are..
(al To advance ancl educate the public on 5U5tainability issues such as energy efficiency, produrtion and climate change,.
Ibl To promote ènd advance environmentsl protertion or improvement,.
{cl To ￿l￿ve those in need by rea9)n of age, ill heath, disability, financial hardship or other disadvantages linked to pch)r
living condrtions,. and
(d) Any other purpose that may reosonably be regarded as analo9OUS to any of the preceeding purFK)*s. SFecifically,
tstkling fuel poverty where financially disadvantsged people cannot afford to heat their homes and subsequently become
unwell or in addition face finan¢ial iJisadvantsge.
Slgnlficant activities
TEAS Secured fundirlg from the N8tKsnal Lottery, Robert50n Trust, Energy Redress, and British Gas Energy Trust to
provide energy advice to householders in the Outer Hebrides. These grants, along with an annual grant from CnES,
provide employment for 5.5 FfE, making a 5ub5tantial difference lo energy advice and fuel poveity services in the region.
These projects a￿ an essential part of the SUPPDrt available during a very uncertain titne for vulnerable householders
affected by the cost-of-livino crisis. Close W0￿1ng relationships conts.nued with several agencies, such a5 CrsES Finanaal
Inclusion, Home Energy Scotland, Macmillbn Benefits, and the NHS, providing a comprehensive approach to energy
advice.
Funding from the British Gas EneTgy Trust began in April 2024 and will continue until March 2026, supporting 2.6 FtE.
This funL1ing allows TEAS to employ an officer dedicated to the Southern Isles, improving coverage across the Outer
Hebrides and providing better in-person support to householders these oreas. Having a dedicated member of 5tsff for
the Southern 151e5 15 vrtally Important for Service delivery during these challenging times.
Funding from Energy Redre55 also began April 2024 and will run unb'l MaTch 2026, 51JPPOrting 2 FfE stsff members
and assisting many vulnerable, fuel-pxx)r hou5eholrJs throughout the Wesiern 151es.
Grantmakln9
TEAS makes grants, donations, loans, gift5 or pensions to Individuals; makes grants, donations or gifts to organi5ations,'
nd carries out attivities or seNices itself.
ACHIEVEMENTS AND PERFORMANCE
Charltsble activitle5
Energy Voucher Scheme
secured fundin9 from British Gas Energy Trust and CnES to deliver an energy voucher scheme for householders in
the Outer Hebrides. In 2024-2025, £44,900 wa5 awarded, enabling support for 394 fuel-poor homes through 1,182
vouchers. This inrtiative not only provided direct financial assistance bui a150 created opwrtunities for stsff to engage
with households and offer èdditionèl support.
CLLD Appliance Replacement Project
TFAS also received funding from CommLsnity Led Local Development {CLLD) to replace broken, damaged, and Inefficient
kitchen appliances for young families. The project supported 17 homes, delivering 22 appliances valued at £8,670. These
intervention5 helped househok55 at a critical tirr>e and will contiriue to provide long-term benefits.
Internal and external factors
The charity is partially dependent upon the contintjing support of public funding agencies to assist In the ongoing delivery
of the aims and objectives of the Organisation.
FINANCIAL REVIEW
Reserves policy
During the year the charity's resources expended exceede(i income, resulting in a deficFt of £5,540 for the ￿rI0￿ {2024
deficit of £6,981). Restritted funds decreased to £329,6D2 as a result.
Page I

RT
ETRU
EE
202
RUCTURE, GOVERNAPICE AND MANAGEMENT
Governlng document
The Entrgy Advi50ry Se￿1￿ 15 a Scottish Charitable Incorporated OrganisatiDn (SCIOI and ￿ octivities are 9overned by
its constitirtion and reguLated by the offi￿ ol the Scottish Charty Regulator (DSCR).
Organlsbtional rtructure
The i￿ard consists of voluntary trustees who mana9e the affai￿ of the charrty through board meetings. The
board offer strdtegic d1￿ctiOn anrj oversee the governance ol the organisatson.
Indurtlon and trn•nln9 of new trustees
The charity undertakes training for trustees to ensure awaren￿ and understsnding of...
. the responsibiltties of trustee5,'
the organisat￿nal slructure of the charity-
the finèncial poS￿.0n of the charity- and
- the future plans and obiectlves of the chanty.
Wldèr network
The tharrty ha5 estsblighed Inks w￿h other organisètions and agent￿$ to foster rhe airns and objectives of the
organisation.
REFERENCE AND ADMINISTRATIVE DEfAILS
Regirterel Charlty number
SC041505
Prlnelpal addre55
13-15 Franos Street
Stomoway
Isle ol Lewis
HSI 2NB
Tru¢t¥£
Independent Exèminei
CJB SeNices
Chartered Accountsnts
63 Kenr)eth Street
Stornow3y
Isle of Lewis
Westem Isles
HSI 2DS
Pa9e 2

I rep)rt on the acLDuTrts for the year ended 31 March 2025 Set out on paFs foul to ￿1ve.
Respective r¢sponslbilities of trustees •nd examlner
The charity s trustees are responSi￿e for the prepèrnbon of the accounts in accordance wlth the terms of the Charibes
and Trustee Inve#ment15cotL8ndl Act 2005 and the Charrties Accounts Iscotland) Regulat￿n5 2006 (as amendÈd) The
charity's trustees consider that the audit requirement of Regulation 1011)la) to Ic) of the Accounts Regulations does not
apply, It is my re5wnsibilty to examine the accounts as required under SectK)n 4411)(c) of the Att and to state whether
partr"cular matters have come to my èttentson.
Basis ol the independent examiner's report
My examinabon wès tarried oul in accordance with RegulJbon I l of the Chèrities Accounts {ScoUand) Regul3tiorns 2006.
An examinatlon includes a rewew of the accountin9 records kept ty the charsty and a comparison of the actouThts
presented with those reconls. It also includes consideration of any unusual rtem5 or disclosures in the accounts, ancl
seeking explanations from yciu as trustees cDn￿rnIng any such matters. The p[C￿edur￿ uncsertaken do not provide all
the evtdence that would be required In an auclit, ano consequently l Oo not express an audit opinion on the view given by
the accounts.
Independent ex•miner's $tstement
In connection with my examination, no mètter has come to rny attention .
(11 which gives me reasonable cause to believe that, in any matsTial respect, the requirernents
to keep èccounling record5 in accoidance with Secti(M1 44(1)(a) of the 2005 Act ané RegLAatlon 4 of the 2CK)6
Accounts Regulottons. and
to prepare accounts which acttsrd wtth the accounting records and to comply bNith Regulation 8 of the 2006
Accounts RegulatK)nS
have not been met,. or
(2) to wliich, in my ￿￿'niOn, attention Should be diawn in order to enable a proper under>tsndiTrJ of the accounts to be
Q B Services
Chèrtered Accountsnts
63 Kenneth Street
Stornowèy
Isle of Lewis
Western Isles
H512DS
Date: .....
Page 3

R THE YEA
31.3.25
Total
fund5
31.3.24
Totsl
f￿ndS
Unrestritted
fund
Restricted
fund
Notes
IIICOME AND ENDOWMENTS FROM
Charftsble activities
Charitable aLlivities
340,401
340.401
450.859
EXPENDrruRE ON
Charitable activities
Charitable artivities
345,941
345,941
457,840
Nrf JNCOMEI{EXPENDrruRE)
(5,540)
(5,540)
{6,981)
RECONCILIATION OF FUNDS
Totsl fund5 brought foNard
335,142
335,142
342,123
TOTAL FUNDS CARRIED FORWARD
329,602
329,602
335,142
The notes form part of these financial statement5
Page 4

31.3.25
Total
lunds
31.3.24
Totsl
lunds
Unreslricteo
fund
Restllc￿
fund
Note5
FJXED ASSETS
Investment property
565.257
565.257
528,953
CURREPU ASSErs
Debtors
Cash at tkink
59,969
61,469
59,969
61,469
74,930
68.995
121,438
121.438
143,925
CREDrfoRS
Arnounts falling due wthin one year
io
(111,081) (111,081)
(87,581)
Nrr CURRENT ASSErs
10,357
10,357
56,344
TOTAL ASSETS LESS CURRENT LIABILMES
575,614
575,614
585,297
CREDtTORS
Amounts falling due after more than one year
ij
{246,012) (246,012)
(250,1551
NET ASSErs
329,602
329,602
335,J42
FUNDS
Re5trirted funds
14
329,602
335,142
TOTAL FUNDS
329,602
335,142
The financial ststements weie aF¢)roved by the Board of Trust￿ and authorised lor i55ue on 17 C￿rn￿r 2025 and
were Sign￿ on ts beh3lf by:
The notes form part of these financial statements
Page S

HE
YSE
OTES
MENTS
ACCOUNTING pouaES
Basis of preparing the frnancial statements
The financial statements of the charitsble company, which Is a public benefit entlty under FRS 102, have been
prepareo in accordan￿ with the Charities SORP IFRS 1021 'Accounting and Reporting by Charities.. Statement of
Recornmended Prartice applicable to chanties preparing their accounts in accordance with the Financial RepoTts"ng
Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019)., Fina￿131 Reportin9
Standard 102 The Financial Reporting Stsndard applicable in the UK and Republic of Ireland ènd the Companie5
Act 2006. The financièl statements have been prepared under the historical cost convention.
The financial ststements are prepared ir) sterting which is the funrtion31 currency of the charty.
Going concern
The trustees have assessed the charity's ability to continue as 8 going concern and do not consider there to be
any mèterial uncertainties about the charity's ability to continue a5 è going concern.
Financial reporting stsndèrd 102 - reduced disclosure exemptions
The charity has taken ècsvantsge of the following disclosure exemption in preparing these finanoèl ststements, as
permttted by FRS 102 The Financial Reporting Stsndard applTrcable in the UK and Republic of Ireland,:
the requirements of Section 7 Statement of Cash Flows.
Critical accounting judgements and key sources of estlmation uncertainty
In the applicatr'on of the chaTity's accounting policies, the trustees are fequired to make judgements, estimates
and èssumptions that affect the amounts reporteol for assets, liabilrties, income and expenditure.
The estimates and a550CVdted assumption5 are based on histori￿1 ex￿rien￿ and other factors that are
considered to be relevant. Actual results mèy diffeT from these estimates.
The estimates and assumptions are revlewed on an ongoing basis.
Revisions to accounting èsttmates are
recognised in the period in which the estimate is ievi5ed and in future periox15 should it affect future periods.
The estimates and assumpb'ons which carry a higher degree of risk of causing a material adjustrnent to the
arrying arnount of assets and liabilrties are as follow5-
Investment property
Investment propertie5 which are compkted are valued in the accourlts at the mD¥( recent valuatton. Properties
under con¥(wth"on are valued at the costs incurred to date.
Inctsme
All income is recognised in the Statement of Financial Activitie5 once the chanty has entrtlement to the funds, It is
probable that the income will be received and the amount can be measured reliably. The following specific
policses are applied to particular otegories of income-_
Grants generated to 5UPPOrt the objects of the charity and without further specified purpose are tsken to the
ststement of Financial ACtIv￿leS in that period. Grants received which are relat& to capital ex￿ndrtUre or are for
a specified purpose are transferred to Restricted Funds and are uti115ed to fund the future depreciation of the
related capital expendituie of fund the costs relating to the specifiecl purpose.
Expenditure
Liabilities are recognised os expenditure as soon as there is a ￿gaI or constr4Jrtive obligation committrng the
charty to that expenditure, it is probable that a tTansfer of economic benefits will be required in settlement and
the amount of the obligation cAn bE measured reliably. Expenditure is accounted for on an accruals basis and has
been dassified under headings that aggregate all c05t ielated to the category. Where costs cannot be direLtIy
attributed to particular headings they have been allocated to activities on a basis consisterkt with the use of
iesources.
Page 6
continued..

RY
RVICE
FOR T
D31MAR
ACCOUNTING POLICIES - continued
Charitsble actlvities
Charitsble expendrcU￿ comprises those costs incurred by the charity in the delivery of its objects and artivities. It
if>cludes both costs that can be allooted diFertly to such artivitie5 and those costs of an Indirect nature necessary
to support them.
Governance costs
Governan￿ costs include those costs assooated wrth meeting the constitutional and statutory requirements of
the dbarity and include accountancy fees and costs linked to the strategic rnanagernent of the charity.
Allocation and apportionment of costs
All costs are allooted between the expendlture categories of the Statement of Financial Activites on è basis
designed to reflect the use of the Tesource. Costs rel3b.ng to a particular activity Jre all(￿ated directly, others are
apwrtioned on an appropnate basts e.g. estimated usaoe.
Investment property
Investment property is shown at most recent valuats"on. Any aggregate surplus or deficit arising from changes in
fair value is recognised in the Ststement of Financial Artivf(ies.
Taxation
The charity 15 exempt from tsx on its charrtable artivities.
Fund ac¢ountlng
Unre5trirted funds can be used in accordan￿ with the charitable objectives at the Oiscretion of the trustees.
Restricted funds cèn only be used for particular re5tn.rted purposes within the objects of the charity. Restrirtions
arise when specified by the donor or when funds are raised for particular restrirted purposes.
Further explanation of the nature and purpose of each fund is incluoled in the notes to the financial statements,
Financial Instruments
The chaiity ha5 elerted to apply the provisions of Section I I 'Basic Financial Instruments, and Section
12 '01her Financial Instruments Ts5ues' of FRS 102 to all of rts financial instruments. Finan031 instruments ore
recogni5ed in the charity's balènce sheet when the company becomes party to the contractual PTOV15K)ns of the
instrument, FiTranoal assets and libbilities are offset, wrth the net amounts PTesented in the financèal ststements,
where there 15 a legally enforceable right to set of the recognised amounts and there is an intention to settle on
net basis or to realise the asset and settle to liability simuttaneously.
Basic firiancial assets
Basic fiThancial assets, which include debtors and bank balances, are initially measured at transaction price
Including trans3ttion costs and are subsequently carried at amortised cosi using the effective interest method
unless the arrangement constitutes a financing transaction, where the transattion 15 measured at the present
value of the future receipts discounted at B market rate of interest. Finèncial a55ets claSSffi￿ as receiwdble within
one year are not amortised.
Impairment of financial assets
Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of
impairment at each reporting end date.
Derecognition of financial assets
Financial assets are dereco9nised Dnly when the contrèctuèl rights to the cash flows from the asset expire or are
settled, or when the company transfers the financial a55et and substantially all the risk5 arid rewards of ownership
to another entity.
Cla55ificatK)n of financial liabilities
Financial liabilit￿S and equity instruments are dassified accordin9 to the substance of the contractu31
arrangements entered into. An equity insirument is any contrad that evidences a residuèl interest in the assets
of the COm￿nY after deducting all of its liabilitie5.
Poge 7
continued...

THE
ER
ED31MA
ACCOUNTING POUCIES - continued
Financial instruments
Basic financial liabilities
Basic financiol liabilitie5, including credito￿, bank loans and preference shares that are classified as debt are
inttially recognised at transaction price unles5 the ar￿ngernent constrtues a financing transattion, where the debt
instrument is measured at the present value of the future payments discounted at a market rate of interest.
Financial instruments classified as payable wiihin one year are not amortised.
Debt instruments are sub5equendy carried at amortised cost, using the effeLtive interest rate method.
Trdde creditors are obligations to pay for goods or serv*ces that have been acquired In the ordinary course of
business from suppliers. Amounts payable are cla￿l￿ed as current Iiabilttie5 if payment 15 due wrthin one year or
less. If not, they are presented as non-curreTrt Isabilities. Trade creditors are recognised initially al transaction
price and subsequently ffleasured at amortised c05t using the effertive interest method.
Derecognrtion of financial liabilities
Finanoal liabilfties a￿ derecogn15ed when the compony's contrartual obligations expire or are Llischarged or
cancelled.
INCOME FROM CHARrrABLE AcmirriES
31.3.25
31.3.24
Artivity
Charitable artivities
Ch3ritsble activities
Rental Incorne
Grants
24,122
316,279
12,765
438,094
340,401
450,859
Grants received, induded in the èbove, are as follows..
31.3.25
31.3.24
Tighean Innse Gall
Brltish Ga5
ESF Redress Funding
Nation31 Lottery
Robertson Trust
CnES Community Led L(xal Development
Comhairle nan Eilean Siar
11,000
133,565
106,774
32,537
23,000
9,403
39,000
9D,790
152,384
89.184
25,300
18,436
23,000
316,279
438,094
Page B
continued...

ERVI
CHAR￿ABLE ACTIVMES CO
Direct
Costs (see
note 4)
Support
costs {5ee
note 5)
Tots15
Charttsble ath"vitie5
344,813
1,128
345.941
DIRE￿ Costs OF CHARrrABLE ACllVITIES
31.3.25
31.3.24
Rates and water
Ltghl and heat
Project costs
Property maintenance
Letting Agent Fees
Office and ac1min1strat￿n
Interest payable similar charge5
136
540
256,177
2,908
3,272
59,938
21,842
2,046
1,883
342,005
199
3,569
85,500
21,425
344,813
456.627
SUPPORT C￿5
Governance
Finance
Totals
Charttable activities
167
961
1,128
Support costs, induded in the above, are a5 follows:
31.3.25
Charitable
èctivrties
31.3.24
Total
activitit
Bank charge5
Accountancy and legèl fees
167
961
249
964
1,128
1.213
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustee5' remunerats'on or other benefits for the year ended 31 March 2025 nor for the year ended
31 March 2024.
Trustees. expenses
There were no trustees. expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
Page 9
continued...

COMPARATIVES FOR THE sfATEMENT OF FINANCIAL AcrivmES
Unrestritted
fund
Restritted
fund
Totsl
funds
INCOME AND ENDOWMENTS FROM
Charitable artlvltles
Charitsble artiv¢ties
450,B59
450,859
EXPENDrruRE ON
Charitable activitles
Charitable activities
457,840
457,840
NET INCOMEI{EXPENDrruRE)
{6,981)
(6,9811
RECONCILIATION OF FUNDS
Totsl funds brought foward
342.123
342,123
TOTAL FUNDS CARIUED FORWARD
335,142
335,142
INVESTMENT PROPERTY
FAIR VALUE
At l April 2024
Additions
528,953
36,304
At 31 March 2025
565,257
NET BOOK VALUE
At 31 March 2025
565,257
At 31 March 2024
528,953
DEBTORS: AMOUNTS FALLING DUE W￿H1N ONE YEAR
31.3.25
31.3.24
Other debtors
VAT
59,969
72,337
2,593
59,969
74,930
Page 10
continued...

EFIN
TEMENT
tin
ND
10. CREDThORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR
31.3.25
31.3.24
Bank loans and overdrafts (see note 12)
Trade creditors
Other credito
3,998
92.144
14.939
3,291
82,032
2,258
111,081
87,581
ii.
CREDITORS: AMOUNTS FALLING DUE AFfER MORE THAN ONE YEAR
31.3.25
31.3.24
Bank loans {see note 12)
246,012
250,155
12.
LOANS
An analysis of the maturity of loans is givern below:
31.3.25
31.3.24
AmDunts falling due wrLhin one year on demand-
Bank loans
3,998
3,291
Amounts falling betsveen one and two years..
Bank loans - 1-2 years
4,340
3,600
Amounts falling due between Mo and fNe years:
Bank103ng . 2.5 year
15,382
12,955
Amounts fallin9 due in more than five years..
Repayable by Instslments..
Bank loan5 more 5 yr by irsstal
226,290
233,$00
13.
SECURED DEBTS
The following secured debts are included wf(hin creditOTS:
31.3.25
31.3.24
Bank loans
250,010
253.446
The loan from Triodos Bank is secured over the property at 23 Scotlènd Street, Stoynoway, Isle of Lewis,
Page 11
continued...

TEST
14.
MOVEMENT IN FUNDS
FUNDS
General fund
The general fund repr￿ents unrestfirted fund5 which the trustees a￿ free to use in accordance with the
charitsble objects.
Restricted funds
This represents grants received from public funding agencies and trusts to assist with specified revenue and
capltal cost5.
15.
RELATED PARTY DISCLOSURES
Tighean Jnnse Gall ITIG,) is one of ￿ members of TEAS. The other member of TEAS is e director of TIG.
Durin9 the yeèr ended 31 March 2025 TEAS made sales of £n51 (2024 - £nil) to TIG and purch85ecl Services of
£313,709 (2024 - £347,242) from TIG on a net of VAT basis. The amount owed to TIG by TEAS al 31 March 2025
was [90.892 {2024 - owed by TEAS £79,462>.
TIG is a registered society delivering energy efficienry measure5 to householde￿,. the provision of an energy
advice service,. the managernent of the Westem Isles Care and Repair Stheme,. the direct development of
affordable homes and workn.ng with Hebridean Housing Partnership to develop affordable homes for rent or
ownership.
Page 12

GY ADVI
DET
EN
OF
NA
31.3.25
31.3.24
INCOME AND ENDOWME14TS
Charitable artivities
Rentsl Income
GTants
24,122
316,279
12,765
438,094
340.401
450,859
Totsl incomlng resources
340,401
450,B59
EXPENDThURE
Charltable actlvitie5
Rates and water
Light and heat
Projett costs
Propety maintenènce
Letting Agent Fees
Office and administration
Bank loan interest
136
2,046
1,883
342,005
199
3,569
B5,500
21,425
256,177
2,908
3,272
59,938
21,842
344,813
456,627
Support costs
Finance
Bank ¢hèrges
167
249
Governance costs
Accountsncy legal fees
961
964
Total resources expendecl
345,941
457,840
Net expenditure
{5,540)
(6,981)
This page does not fom) part of the statutory financi31 stètements
Poge 13