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 sUp￿rt 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 ServI￿S 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 inf0m￿lion 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 sU￿lUS 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 unrestriCt￿j 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 re￿rds. 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:
DC￿allonS
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￿ 8XF*nditure
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 cont*iuing activi￿5. 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 ¢£￿tinuir￿j 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% Stra￿ht line
Fixtures and fittings - 10% Stra￿ht line
2.5 Cash
Cash at bank and in hand indudes cash arKI bank de￿sIts 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 r￿1Ved 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 c￿0p 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 Sup￿1 fund represents the unrestricted fwKts of the charity used to support this
activity.
The remaining Irartsfers represent ts value of e(yJIpff￿l aThJ fixturès aTrJ fftting5 that onc8 purchased satisfiod the
restnction and We￿ tsallsferr￿ lo the uThEstrKt￿j fwNJ.

East Neuk Recovery Group Initiative (ENeRGI) (SCIO)
Notes to the Financial SL*ements
Year ended 31 March 2026
5. Donatlons
2026
Tolal
2025
Total
General donat¥)ns
Fife Council
The Cwp
Alfred Dunhill knnks Fo￿KIal
Kingdom Communty Fund
Fife Council Crmnmunty Pl￿Tr￿
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
cl￿nt 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 exper￿5
Rent & rates
Utilities & leleplK¥ye
AnnUavQuarte￿Y 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 0￿rateS a defined cAJnInbUt￿ pw)sw scheme. The [￿tribUt￿m 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(¥re5￿1ThJ an￿nIS previous year for evwy fvJure
in the financial statements and rKrtes Inot just the wior year totslsl. figures r￿1 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
Expendl￿re 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 fO￿ard
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 Pl0￿Ment 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