East Neuk Recovery Group Initiative (SCIO)
Scottish Charity No: SC051294
Annual Report & Financial Statements
For the year ended
31 March 2025

East Neuk Recovery Group Initiative (ENeRGI) (SCIO)
Annual Report
Year ended 31 March 2025
Contents
Page
Trustees, Annual Report
Independent Examiner's Report
Statement of Financial Activities
Balan￿ Sheet
Notes to the Accounts
9-15

East Neuk Recovery Group Initiative (ENeRGI)
Trustees, Annual Report
Year ended 31 Marth 2025
The management committee (who are the charity trustees under charity law) present their report for
the year ended 31 March 2025.
Reference & Administrative Information
Charity Name:
East Neuk Recovery Group Initiative {ENeRGI) (SCIO)
Charity Number=
SC051294
Principal Address:
32 East Street, St Monans, Anstruther, Frfe, KY10 2AT
Trustees:
Others who served durlng th• perlod:
Structure Governance & Mana
ement
ENeRGI was incorporated as SCIO on 27 September 2021 and is govemed by its constitution. The
management, adminislration and control of the affairs and property of ENeRGI is the responsibilily
of a management committee consisling of up to 12 members elected at the AGM and up lo two
other persons co-opted by the management cv)mmitlee itself. A staff team led by the manager
delivers the services and activities of ENeRG! on a day-to-day basis.

East Neuk Recovery Group Initiative (ENeRGI) (SCIO)
Trustees, Annual Report
Year ended 31 March 2025
ectives & Activities
ENeRGI was set up to relieve the suffering and distress and protect the mental and physical health
of those in the East Neuk of Frfe who are experiencing or who have experienced a mental health
andlor alcohol or substance misuse problems and the carers of these individuals.
To achieve the above purposes ENeRGI:
Facilitates aC￿sS to services for people with mental health andlor alcohol or substance
misuse problems and encourages their involvement in the planning and development of
services relevant to their needs.
Works actively within the community to reduce stigma and discrimination, two of the main
barriers to recovery and quality of life.
Provides
o A Drop - In Centre
o A Short-Term Housing Support and Longer-Term Support Service
o An Anti - Poverty Project
A Befriending Project
A Self-Directed Support Project
Achievements & Perforniance
We are the only organisation of our type based in the East Neuk of Fife. We remain committed to
delivering the highest quality support possible and delivering services that are responsive, effective,
and accessible as well as being personalised and outcomes focused. .
Our Anti-Poverty project continued to provide welfare benefits advice including dealing wilh the
DWP, form filling, housing advice and fuel poverty assistance. We continue to provide food parcels
to order from East Neuk food bank. We were also issued bus passes by the rural poverty action
group to hand out to people that met the criter4a.
Our funding for the food project ended this year. We continue to assist with benefits out of our drop
in and with home visits when required.
Provision of Housing Support (both Short and Long Term> continued throughout the East Neuk of
Fife St Andrews and Levenmouth.

East Neuk Recovery Group Initiative {ENeRGI) (SCIO)
Trustees, Annual Report
Year ended 31 March 2025
Our befriending service is running well. Our men's and woman's groups assist those that are
socially isolated. They continue to grow and benefit our service users.
We continue to provide support and information to our SDS clients. We continue as SDS members.
We were able to hold our usual events such as the Christmas party and the summer joint group
events.
This was our first full year as a SCIO. Due to this we had a full inspection with the care inspeclorate.
This went well and gave us areas to focus on to improve the service we deliver.
Flnanclal Revlew
Income for the year was £226,520, primarily from grants. With expenditure of £189.821 the charity
had a surplus of £36,699 which was added to reserves brought fOr￿ard from the previous year, At
the 31 March 2025 the charity held lotal funds of £117,370 of which £38,099 are restricted funds
and £79,271 are unrestricted.
To ensure there are funds available to pay liabilities as they fall due and, should income be
reduced, provide time to source additional funds with minimal disruption to the services provided to
clienls, the trustees are working towards holding six months running costs, or £95,000, as free
reserves. The free reserves are unrestricted funds less the value of tangible assets. At the 31 March
2025 ENeRGI held free reser￿eS of £76,730 and had not met this target.
Readers of the accounts should be aware that the 2024 comparator figures are effectively for the
four month period from 1 December 2023 to 31 March 2024 when funds were transferred from the
previous voluntary association into the SCIO.
This report, was approved by the trustees on .
lo
and signed on their behalf by:

East Neuk Recovery Group Initiative (ENeRGI) (SCIO)
Independent Examiner's Report
I report on the financial statements of East Neuk Recovery Group Initiative for the year ended 31
March 2025 which are set out on pages 7 to 15.
Re5pon5ibilities and basis of report
The charity's trustees are responsible for the preparation of the accounts in accordan￿ with the
requirements of the Charities and Trustee Investment (Scotland) Act 2005 ("the 2005 Act") and the
Charities Accounts (Scotland) Regulations 2006 {Ihe 2006 Regulations").
I have satisfied myself that the charity is not subject to audit under Regulation (10){1){aF(c) of the
2006 Regulations and is eligible for independent examination. I have therefore examined your
charity's accounts as required under section (44)(1){c) of the 2005 Act and Regulation 11 of the
2006 Regulations. In carrying out my examination I have followed the guldance issued to
independent examiners by the Office of the Scottish Charity Regulator (OSCR).
My role is to state whether any material matters have come to my attention giving me cause to
believe:
that accounting records were not kept as required by section 44(1)(a) of the 2005 Act and
Regulation 4 of the 2006 Regulations; or
that the accounts do not accord with those records: or
that the accounts do not comply with the accounling requirements of Regulation 8 of the
2006 Regulations; or
that there is further Infomialion needed for a proper understanding of the accounts.
Independent examiner's statement
I have completed my examination and I have no concems in respect of any of the above and I have
found no other matters that require drawing to your attention.
Date:..

East Neuk Recovery Group Initiative (ENeRGI) (SCIO)
Statement of Financial Activities
Year ended 31 March 2025
Unrestricted
Funds
Restrlct8d
Funds
2025
Total
2024
Total
Note
Income from:
Donalions
Charitable activities
Total income
46.812
22,355
69.167
157.353
204,165
22,355
226,520
131,978
11.095
143.073
157,353
Expenditure on:
Charitsble actlvltles
Total expenditure
25,158
25,158
164.663
164,663
189,821
189,821
62,402
62,402
Net incomel(expendlture)
44.009
(7,310)
36.699
80,671
Transfers
2,214
12.214)
Net movement In funds
46,223
{9,524)
36.699
80.671
Roconclllatlon of Funds
Funds brought forbvard
Net movement in funds
Funds carried fO￿ard
33,048
46,223
79,271
47,623
19,524)
38.099
80.671
36.699
117.370
80,671
80.671
The statement of financial aclivities indudes all gains and losses recognised in the period. All incoming resources and
resources expended derive from continuing activities. The notes on pages 9 to 15 form an integral part of these accounts.

East Neuk Recovery Group Initiative {ENeRGI) {SCIO)
Balance Sheet
At 31 March 2025
Unrestricted
Funds
R￿t￿Cted
Funds
2025
Total
2024
Total
Nole
Fix•d Assets
Tangible assets
2,541
2,541
1,268
Current Assets
Debtors
4,150
72,580
76,730
4.150
133.727
137,877
2.820
77,323
80,143
Cash at bank & in hand
61,147
61.147
Total curr8nt 88sets
Current Llabllltles
Deferred Income
Ac¢rual of IE fee
10
22.308
740
22,308
740
740
Total current liabilrties
23.048
23,048
740
Net current a•8•t8
76,730
38,099
114.829
79,403
Net ass•ts
79,271
38.099
117.370
80.671
Funds of th• Charity
Unrestricted funds
Restrlcted funds
Total Funds
79.271
79,271
38,099
117,370
33.048
47,623
80.671
38.099
38,099
79,271
The notes on pages 9 to 15 fomi an integral part of these accounts.
Approved by the Trustees on the ......
and signed on their behalf by:

East Neuk Recovery Group Initiative (ENeRGI) (SCIO)
Notes to the Financial Statements
Year ended 31 March 2025
1 Basis of Preparation
1.1 Basis of accounting
These accounts have been prepared on the basis of historic cost in accordance with: _
(a) The Charities & Trustee Investment Act (Scotland) Act 2005, and
(b) The Charities Accounts (Scotland> Regulations 2006 as amended
(c) Financial Reporting Standard 102 (FRS102) (Effective January 2015),
(d) Charities SORP {FRS 102) (2nd edition effective January 2019)
No changes have been made to the basis of preparation or to the previous year's accounts.
1.2. In preparing the accounts, the trustees were not required to make any judgements that would
have a material effect on the numbers reported.
1.3 The charity meets the definition of a public benefit entity as defined by FRS102.
1.4 The charity is dependent on the continuing support of donors. However, the trustees
have no reason to consider that this will not continue or that there are any material uncertainties
about the charity's ability to continue as a going concern.
2 Accounting Pollces
2.1 Form of Financial Statements
The charity maintains two types of funds for accounting purposes: .
(a) A general unrestricted fund that can be expended at the discretion of the trustees on furthering
the objects of the charity, and
(b) Restricted funds that may only be used for specific purposes. Restrictions arise when specified
by the donor or when ftjnds are raised for specific purposes.
2.2 Income
(a) Income is recognised and included in the Statement of Financial Activities (SOFA) when the
charity becomes entitled to the resources; theit receipt is probable; and the monetary value can be
measured with sufficient reliability.
(b) Where income has related expenditure fhe income and related expenditure are reported gross in
the SOFA.
2.3 Expendlture & Llabilities
(a) Expenditure is accounted for on an accruals basis.
(b) Liabilities are recognised as soon as there is a legal or constructive obligation to pay out
resources; it is probable they will be paid and the monetary value can be measured with sufficient
reliability.

East Neuk Recovery Group Initiative (ENeRGI) (SCIO)
Notes to the Financial Statements
Year ended 31 March 2025
(c) Funds received in advance and which specifically relate to a future accounting period are treated
as deferred income.
2.4 Assets
Tangible assets are capitalised if they have a value of £250 or greater and depreciated as follows:
Office furnilure and equipment- 200/0 Straight line
Fixtures and fittings - 10 % straight line
2.5 Cash
Cash at bank and in hand includes cash and bank deposits repayable on demand
2.6 Debtors
(a) Debtors are recognised at the settlement amount due
(b) Prepayments are valued at the amount prepaid
2.7 Credltors
(a) Creditors are recognised where the charity has an obligation resulting from a past ev8nt that will
probably result in the transfer of funds to a third party and the amount due can be measured or
estimated reliably. Creditors are normally recognised at their settlement amount, usually the invoice
amount.
(b) Accrued charges are normally valued at their settlement amount.
2.8. Financial Instruments
The charity only has financial assets and financial liabilities of a kind that qualfy as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and
subsequently measured at their settlement value.
2.9 Taxation
The charity is not liable to income or capital gains tax on its charitable activities. Irrecoverable VAT
is included in the asset cost or expense to which it relates.
3 Trustee remuneration, expenses and other related party transactions
(a) During the year no trustee or connected person received any remuneration for services to the
charity.
(b) During the year no out of pocket expenses were paid to the trustees
(c) There were no other related paty Iransactions
10

East Neuk Recovery Group Initiative {ENeRGI) {SCIO)
Notes to the Financial Statements
Year ended 31 March 2025
4 Restrided Funds
4.1 During the year the charity maintained the following restricted funds:
Funds received from Fife Council to provide a Drop in Centre
Funds received through the Public Social Partnership to provide housing support
Funds received from Fife Council for the Befriending project
Funds received from the National Lottery Community fund for the installation of CCTV
Funds r￿1Ved from Fife Council for the Food Poverty project
Funds re￿iVed from the Social SeNices Council for training staff to SVQ level
Funds re￿iVed from the Co-op for the Drop In garden fund
Funds received from srd Children's Appeal to SUPPOrt children and young people
4.2 Movement In Restrfcted Funds
Openlng
balance
Closlng
balance
Fund
Income
Expendltur•
Transfor$
Drop In Centre
Housing Support
Befrlendlng Proje
CCTV
Food Poverty
SVQ Training
Drop in Garden Fund
Support to children and young
people
Total
24,036.00
43,799
66,870
43.684
47,797
66,870
47.439
20.038
18,121.00
2,214.00
14.366
<2.2141
2.500
2,343
204
10
157
3,000.00
2,796
490
500
252.00
252
47.623
157,353
164,663
(2,2141
38.099
The transfer of £2.214 from the CCTV fund represents the value of equipment that. once purchased. satisfied the
restrictions and was transferred to the unreslricted fund.

East Neuk Recovery Group Initiative {ENeRGI) (SCIO)
Notes to the Financial Statements
Year ended 31 March 2025
5. Donations
2025
Total
2024
Total
General donations
Fife Council
The CO-OP
Transfer from the Voluntary
Association
250
1,000
48,612
203,415
80,152
The National Lottery Community
Fund
2,214
Tolal
204,165
131,978
6. Income from charitable
activities
2025
Totsl
2024
Total
Client care
22,355
22.355
11.095
11.095
Total
7. Expenditure on
charltable actlvitles
2025
Total
2024
Total
Note
Staff costs
146,899
8,534
4.381
6,631
4.474
5,000
3,300
740
50,956
2,214
1,508
2.018
Travel expenses
Rent & rates
utilities & telephone
AnnuallQuarterly charges
General expenses
Room Hire & Advertising
Independent examinatson
Group expenses
Insurance
HR Consultancy
Training
Depreciation
Total
1,669
740
769
1,768
1.714
3.901
1.539
940
2,336
192
189,821
62,402
12

East Neuk Recovery Group Initiative {ENeRGI) (SCIO)
Notes to the Financial Statements
Year ended 31 March 2025
Offlco
furniture &
equlpment
Flxtures &
fittings
8. Tangible Assets
Total
Cost
Cost at 31 Marth 2024
5,604
2.214
7,818
673
6.277
2,214
8,491
Additions
Cost at 31 March 2025
673
Doprgclatlon
At 31 March 2024
Charge for the year
At 31 March 2025
4,673
873
337
67
5.010
940
5,546
404
5,950
Net Book Valuo
At 31 March 2025
At 31 March 2024
2.272
931
269
336
2,541
1,267
2025
Total
2024
Total
9. Debtors
File Council
Trade debtors
915
3.235
4.150
2.820
2.820
10. Deferred Income
Openlng
balance
Funds
received
Released
to income
Closlng
balance
Fife C¢)un¢il Befriending grant 2025-
26
Fife Council Drop In grant 2025-26
Total
11.139
11.139
11.169
22.308
11.169
22,308
13

East Neuk Recovery Group Initiative (ENeRGI) (SCIO)
Notes to the Financial Statements
Year ended 31 March 2025
2025
Total
2024
Total
11. Staff Costs
Salaries
Employers Nl
Employers Pension
Total
138,961
4.089
3,849
146.899
46,900
2,858
1,198
50,956
No employee received remuneration of more Ihan £60.000 {2024: None).
The average monthty number of employees during the year was 8 (2024.9).
The charity operates a defined contribution pension scheme. The contributions made by the charity for the periThJ were
£3,849 (2024: £1.198).
12. Previous year information
In order lo comply with FRS 102 to show corresponding amounts for the previous year for 8V8ry figur8
in the financial statements and notes (not jusl the prior year totals). corresponding figures noi provided
elsewhere in these accounts are set out below:
12.1 Statement of Flnanclal Actlvlties for
2023124
Incom• from:
Donations
Charitable activities
Total income
Unrestricted
Funds
Restrictsd
Funds
40.566
11.095
91,421
91.421
Expendilure on:
Charitable activities
Total expenditure
18,613
18.613
43,789
43.789
Net incomel(expenditure) & Net
movement In funds
33.048
47,632
Reconclllatlon of Funds
Funds brought forward
Funds carried forward
33.048
47,632
14

East Neuk Recovery Group Initiative {ENeRGI) (SCIO)
Notes to the Financial Statements
Year ended 31 March 2025
12.2 Balance Sheet at 31 March
2024
Flxed Assets
Tangible assets
Unrestricted
Funds
Restricted
Funds
1,268
Current Assets
Debtors
Cash at bank & in hand
Total current assets
2,820
29.145
31,965
48,178
48,178
Current Llabllltle$
A￿rUal of IE fee
Total cu￿ent l￿bilItieS
185
185
555
555
Nel current assets
31.780
47,623
Net assets
33,048
47.623
12.3 Movement in Re$trl¢ted Funds 2023124
Openlng
balance
Closlng
balance
Fund
Income
Ex
enditure
Transfers
Drop In Centre
Housing Support
88friending Projed
CCTV
SVQ Training
Support to chIld￿n and young
people
Total
39,137
15,723
30.901
2.214
3,000
15,101
15,723
12,780
24,036
18,121
2,214
437
185
252
91,412
43,789
47,623
15