East Neuk Recovery Group Initiative (SCIO) ScottFsh Charity No: SC051294 Annual Report & Financial Statements For the year ended 31 March 2026
East Neuk Recovery Group Initiative (ENeRGI) {SCIO) Annual Report Year ended 31 March 2026 Contents Page Trustees, Annual Rep)rt Independent Examinerfs Report Statement of Financbal Activities Balan Sheet Notes to the Accounts 9-15
East Neuk Recovery Group Initiative (ENeRGI) Trustees. Annual Report Year ended 31 March 2026 The management committee {who a the charity trustees under charity law) present their report for the year ended 31 March 2026. Reference & Administrative Inforniation Charity Name: East Neuk Recovery Group Initiative {ENeRGI) (SCIO) Charity Number: SC051294 Prln¢lpal Address: 32 East Street, St Monans. Anstruther. Fife, KY10 2AT Trustees: Lucian Maas - Chairperson Ruairidh Reid Alexander Wilkie Katharine tk)cherty- from October 2025 Mark Exton - from October 2025 Gary Walkingshaw - from December 2025 Nora Chassler- from June 2026 Others who served durlng the period: Frank Shelton - until August 2025 Carolynn Cruickshank-Gray - until June 2025 Nicole Matthew - until June 2025 Structure Governance & Mana ement ENeRGI was incorporated as SCIO 27 September 2021 and is govemed by its constitulion. The management, administration and control of the affairs and property of ENeRGI is the responsibilty of a management committee consisting of up to 12 members elected at the AGM and up to two other persons COwOPted by the management committee itself. A staff tearn led by the manager delivers the services and activits'es of ENeRGI on a day-to4ay basis.
East Neuk Recovery Group Initialive IENeRGI) (SCIO) Trustees. Annual Report Year ended 31 March 2026 Ob'ectives & Acllvities ENeRGI was sel up to relieve the suffering and distress aThJ 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 caret5 of these indivi(luals. To achieve the above purposes ENeRGI: Facilitates afftss 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 ne&Js. Works actively WFthin the communty to redu sts'gma and discrimination. t4YO of the main barrFers to recovery and qualty of life. Provides A Drop- In Centre A Short-Temi Housing SupFK)rt and Longer-Term sUprt Servie An Anti - Povety Project A Befriending Project A Self-oirected Support Project Achlevements & Perforniance We are the only organisation of our type based in the East Neuk of Fife. We remain committed to delivering the highest qualty SUPFK)rt possible arKI delivering ServIS that are responsive. effective. and accessible as well as being personalised and out(meS focused. Our Anti-Poverty project funding came to an end but we (x)ntinued to provide welfare benefrts advice including dealing with the DWP, form filling, housing advice and fuel povety assistance. We continue to provide food parcels to order frcMTt Easl Neuk food bank. We also continued to issue bus passes provided by the Tural poverty actiop group to Ih)se peop that met the criteria. Provision of Housing Supwt (th Short and Long Tem) continued throughout the East Neuk of Fife St Andrews and Levenmouth. Our befriending servicE is running well. We now have mixed groups weekly that assist those that are socially isolated. They continue to grow and benefit our service users.
East Neuk Recovery Group Initiative (ENeRGI) (SCIO) Trustees, Annual Report Year ended 31 March 2026 We have increased our pool of volunteers to provide one to one support. We continue to provide support and inf0mlion to our SDS dients. We cx)ntinue as SDS members. We wefe able to hold our usual events suth as the Christrnas party and the summer joint group events. We had another full inspedion wth the C2 inspeclorate. This went well. We had rn0 areas to improve on which significant work had been undertaken. Financial Review Income for the year was £233.218, primarily from grants. With expenditure of £199.665 the charity had a sUlUS of £33,553 which was added to reserves brought forward from the prewous year. At the 31 March 2026 the charity held totsl funds of £150.923 of which £7.839 are restricted funds and £143,084 are unrestricted. To ensure there are funds available to pay liabilities as they fall due and. should income be reduced, provide time to Sour additional funds with minimal disruption to the services provided to clients. the trustees are working towards holding six months running costs. or £100,000, as free reserves. The free reserrfes are unrestriCtj funds less the value of tangible assets. At the 31 March 2026 ENeRGI held free reserves of £140.259 and had met this target. This report, was approved by the trustees ()n ...Q. ! 0 "7 20 L .4nd signed on their behalf by: Lucian Maas - Chairperson
East Neuk Recovery Group InitiatNe (ENeRGI) (SCIO) Independent Examinerfs Report I report on the financial statements of East Neuk Recovery Group Initiative for the year ended 31 March 2026 which are set out on pages 7 to 15. Responsibilities and basis of report The Gharity's trustees are responsible for the preparation of the accounts in accordance wrth the requirements of the Charities and Twstee Investment (Scotland) Act 2005 (e 2005 Act-) and the Chariti'es Accounts {ScotlarKI) Regulations 2Crf)6 (Ihe 21K)6 Regulations-). I have satisfied myself that the charity is not subject to audit under Regulation (10)(1)(aF(c) of Ihe 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 Regulali(Mis. In (2rrying out my examination I have followed the gUKjan issued to independent examiners by Ihe Office of the S(x)ttish Charity Regulator (OSCR). My role is to stste whether any material matters have (J)me to rny 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 tt)ose rerds. or that Ihe accounts do not comply with the accounting requirements of Regulation 8 of the 2006 Regulations. or that there is further infomiation needed for a proper understanding of the aco)unts. Independent examinerfs Statement I have completed my examination and I have no concems in resp of any of the above and I have found no other matters that require drawing to your attention. Chris Smith 8Sc (Hons) FCIE Glascaim Cottage Ayiounhill Cupar Fife KY14 6JH Date..
East Neuk Recovery Group Initiative (ENeRGI} (SCIO) Statement of Financial Aclivities Year ended 31 Marth 2026 Unrnstrlctod Funds Restrlcted Funds 2026 Total 2025 Totsl Income fr¢xn: DCallonS Charitable a¢bvit Totsl income 45.3 21.964 67,873 165.026 319 210,935 22,283 233.218 204.165 22.355 226,520 165,345 Expgndllure on". Charitable actsvil$ TO 8XFnditure 51,484 51,484 148.181 148.181 199.665 199.665 189,821 189,821 N•t Incom•lloxp•ndftur•) & Net movement in funds 16,389 17.164 33.553 36.699 Transfers 47.424 {47.424} Net movemont kn fvnds 63,813 {30.260) 33.553 36.699 Reconclllatlon of Funds Funds brought foTh¥3rd Nel fnovement in funds Funds carried foThMd 79,271 63.813 143.084 117.370 33.553 150.923 80.671 36.699 117.370 {30.260} 7.839 The ststement of financial aCtivrt indudes all gains xl losses recc#JniwJ in the period. Al Incoming resources and resourcgs expendgd derive from contiuing activi5. The notes on pages 9 to 15 form an integr part of these ac(xwnts.
East Neuk Recovery Group Initiatsve (ENeRGI) (SCIO) Balance Sheet At 31 March 2026 Unrestrlct•d Funds R•strlct•d Funds 2026 Total 2025 Total Flxed Assets Tangible assets 2.825 2.825 2.541 Currnnt Assets Oebto 2.321 137.938 140,259 2,321 146,517 148.838 4.150 133.727 137.877 Cash at bank & in haTr Total current assets 8,579 8,579 Current Llabllhles 10 22,308 740 Accrjal of IE fee 740 740 Total cJJrrent liabilities 740 740 23,048 Net Gurrent assets 140259 7.839 148.098 114.829 Net assets 143.lJ84 7.839 19).923 117,370 Funds of the Charfty Unrestrirted fvnds Restricted funds 143.084 143.084 7.839 150,923 79.271 38.099 117.370 7,839 7,839 Total FuNts 143.084 Thg noles on paggs 9 to 15 form an integral ofthese tyJnts. 01 oi Approved by the Trustees on the................ and signed on their behalf by: Lucian Maas - Chairperson
East Neuk Recovery Group Initiative (ENeRGI) (SCIO) Notes to the Flnancial SL*ments Year ended 31 March 2026 1 Basis of Preparation 1.1 Basls of accounting These accounts have been prepared on the basis of historic cost in accordan with: _ (a) The Charities & Trustee Investment Act (Scotland) Act 2005. and (b) The Charities Accounts (Swtland) Regulations 2006 as amended (c) Financial Reporting Standard 102 {FRS102) (Effective January 2015}, (d) Charities SORP (FRS 102) (2ThY edits.on 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 VK)uld have a material effect on the numbers reported. 1.3 The charity meets the definition of a public benefft entity as defined by FRS102. 1.4 The charity is dependent on the ¢£tinuirj support of donoTS. 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 (fjncern. 2 Accounting Polices 2.1 Form of Flnancial SLilements The charty maintains two types of fvrKls for acrnunting purposes: _ (a) A general unrestricted fvnd that can be expended at the discrets'on 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 specrfied by the donor or when funds are raised for speafic purposes. 2.2 Income (a) Income is recognised and induded in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources: their receipt is probable: and the monetary value can be measured with sufficient reliability. (b) Where income has related expenditure-thé In(me and related expenditufe are reported gross in the SOFA. 2.3 Expenditure & Liabillties (a) Expenditure is accounted for on an accruals basis. (b) Liabilities are recognised as sclon as the is a legal or constructive obligation to pay out sources; it is probab they will be paid and the monelary value can be measured with sufficient reliability.
East Neuk Recovery Group Initiative (ENeRGI) (SCIO) Notes to the Financial SL*ements Year ended 31 Marth 2026 (c) Funds received in advance arKI which speofically relate to a future accounting period are treated as deferred income. 2.4 Assets Tangible assets are capitalised rf they have a value of £250 or greater and depreciated as follows: Office fijmiture and equiprnent- 20% Straht line Fixtures and fittings - 10% Straht line 2.5 Cash Cash at bank and in hand indudes cash arKI bank desIts repayable on demand 2.6 Debtors (a) Debtors are recognised at the settlement amunt due (b) Prepayment5 are valued at the amount prepaid. 2.7 Creditors (a) Creditors are recognised where Ihe charity has an obligation resulting from a past event 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 nomially reo)gnised at their settlement amount. usually the invoice amount. (b) Accrued charges are miallY valued at their settlement amount. 2.8. Financial Instruments The charity only has financial assets and firkincial liabilities of a kind that qualrfy as basic financial instruments. Basic financial instruments a inrtially rewgnised at transaction value and subsequently measured at their settlement value. 2.9 Taxation The charity is not liable to In(ne or capital gains tax on its charilable activities. Irrecoverable VAT is included in the asset cost or expense to which it relates. 3 Trustee remuneratlon, expenses and other related party transactions (a) During the year no trustee or (x)nnected person received any remuneration for serrfices to Ihe charity. (b) During the year out of et expenses totaling £52 were paid to one trustee (c) The were no other related party transactions io
East Neuk Recovery Group Initiative (ENeRGI) (SCIO) Notes to the Flnancial Statements Year ended 31 March 2026 4 Restricted Funds 4.1 During the year the char7ty malntained 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 r1Ved from Frfe Council for the Befriending Project Funds received from Frfe Counal for the Food Poverty project Funds received from the Social Services Counc41 for training stsff to SVQ level Funds received from the c0p for the Drop In garden fund Funds received from STV Children's Appeal to support children and young people Funds received frorn Kingdom Community Fund and Ihe Fife Council Community Planning Budget- to decorate the drop in spai Funds rwzived from Alfred Dunhill Links Foundation to contribute towards the Benefit project costs 4.2 Movement in Restricted Funds Opening balarK• Closing balance Fund Incoffl• Expgnditure Transfgrs Drop In Centre Housing SLTrPPOrt Befn"ending Propct FCKMJ Poverty SVQ TrainiThJ Drop in Garden Fund Redecorate Drop in space Benefft Project Supwjrt to children and young pe( Total 44.803 68.876 44,748 38.661 71.035 37.176 126,1811 2.159 121,9381 14.365 157 157 2.796 1.367 392 477 (275 (617) {3201 12521 (47,4241 4.280 3.520 252 38.099 ' 165.345 148.181 7.839 The trdn5fer5 OLrt of the Drop in Cerbtre. Befrr"endlng Pr(4ect aThJ SupFX)rt to Chihjren and ywng people funds were balances that. with the pemiission of the fundew5. were transferred to the unrestricled fund. The £2.159 transfer into the HousiThJ Sup1 fund represents the unrestricted fwKts of the charity used to support this activity. The remaining Irartsfers represent ts value of e(yJIpffl aThJ fixturès aTrJ fftting5 that onc8 purchased satisfiod the restnction and We tsallsferr lo the uThEstrKtj fwNJ.
East Neuk Recovery Group Initiative (ENeRGI) (SCIO) Notes to the Financial SLements Year ended 31 March 2026 5. Donatlons 2026 Tolal 2025 Total General donat¥)ns Fife Council The Cwp Alfred Dunhill knnks FoKIal Kingdom Communty Fund Fife Council Crmnmunty PlTr Budget Total 3.105 2.912 250 203,415 4.280 594 210.935 204,165 6. Income from charitable actlvities 2026 Totsl 2025 Total clnt care Misc. 21.964 319 22.355 Totsl 22,283 22,355 7. Expenditure on charitable activities 2026 Total 2025 Total Note Stsff LX)sts Travel exper5 Rent & rates Utilities & leleplK¥ye AnnUavQuarteY charges General expenses Rt)m Hire & AdvertiswwJ Independent examinaly)n Group expen Insurance 157.734 7.491 4,683 6.474 6,835 5.195 1,287 786 146.899 8.534 4.381 6.631 4.474 5,(KlO 3.300 740 2.420 1.788 3,1 1,768 1,714 3,9)1 1,539 940 HR Consultancy Traintng Depreciab"on Total 1,071 199.665 189,821 12
East Neuk Recovery Group Initiative (ENeRGI) (SCIO) Notes to the Flnancial Statements Year ended 31 Marth 2026 lurnitur• & 8. Tangible Assets Fixturgs & fittlngs ToLIl Cost Cost at 31 March 2025 Ad¢Jitions 7.818 595 673 8.491 1.355 760 Cost at 31 March 2026 8,413 1.433 Depreciation At 31 March 2025 Charge for the year At 31 March 2026 5.950 1.071 7.021 928 143 6.474 547 Net B¢)ok Valu• At 31 Mafch 2026 At 31 March 2025 2.825 2.541 2272 9. Debtors 2026 Totsl 2025 Total FTfe Councll Trade debtors 791 915 1.530 2.321 3,235 4,150 Total 10. Deferred Income Opening balance Fund$ Released to Incomo Closing balance Frfe CourKil BefriendiThJ grant 202&26 Fife Council Drop In 2025-26 Totsl 11.139 11.169 11.139 11.169 22.308 13
East Neuk Recovery Group Initiative (ENeRGI} (SCIO) Notes to the Flnancial Statements Year ended 31 Marth 2026 2026 Total 2025 Total 11. Staff Costs Salaries Employers Nl Employers Pensmjn Totsl 148.882 4,987 3,865 157,734 138.961 4,089 3.849 146,899 No employee received remunoration of more than £60.(W12024: None). The average monlhty number of empbyees during the year was 9 I2025".81. The charity 0rateS a defined cAJnInbUt pw)sw scheme. The [tribUtm made by the charity for the peri(xl we £3.86512025.. £3,849). 12. Provious year Infomiation In order to COfT7ply with FRS 102 b show c(¥re51ThJ annIS previous year for evwy fvJure in the financial statements and rKrtes Inot just the wior year totslsl. figures r1 provide dsewhere in these ac£ounts are set out bebw.. 12.1 Statement of Flnanclal Athlties for 2024125 Incom• from: Donations Charitable actsvit*s Totsl income Restrlded Funds Fund5 46,812 22,355 69.167 157.353 157.353 Expendlre on: Charttsble aGtivibes Total expellditure 25,158 25,158 164.663 164.663 Net Incomellgxpendilurel & Net movement in fvnds 17.3101 Transfefs 2214 12.214} Net movemonl In funds 46.223 9.524 R•conclllatlon of Funds Funds brought fOard Not movement in fuThYs FuThJs carried for4Yard 47,623 9,524 46,223 79.271 14
East Neuk Recovery Group Initiative (ENeRGI) (SCIO) Notes to the Flnanclal Statements Year ended 31 March 2026 122 Balance Sheet at 31 Mar¢h 2025 Fixed Assets Tangible assets Restricled Funds Funds 2.541 Current Assets Debtors Cash at bank & in hand Total UJFrent assets 4.150 72.580 76,730 61.147 61,147 Curr•nt Uablllll•s Deferred inwme Acwl of IE fee Totsl ujrrent liabiliti8s 22.308 740 23.048 Currènt assets 76.730 38.099 79.271 Funds of the Charity Unrestricted funds Restricted funds 79.271 38.099 12.3 Pl0Ment In Restrlcted Fund$ 2024r25 Owilng balane• Closlng balan¢e Fund ndllure Transfers DTOP In Centre Housing SupFX)rt Befriending Pro CCTV F(M)d Poverty SVQ Training Drop in Garden Fund &Jpport lo chiklren and young people Total 24.036.LKJ 43.799 66.870 43,684 47.797 66.870 47.439 20.038 18.121.(Kl 2.214. 14.366 {2.2141 2.343 204 10 157 2,796 4SYI 3.IXiI.(M) 252.(K) . 252 47.623 157.353 164.663 {2.2141 38.099 15