ELVES CIC

Company limited by guarantee

Company Registration Number:
SC815147 (Scotland)

Unaudited statutory accounts for the year ended 31 July 2025

Period of accounts

Start date: 1 July 2024

End date: 31 July 2025

ELVES CIC

Contents of the Financial Statements

for the Period Ended 31 July 2025

Balance sheet
Additional notes
Community Interest Report

ELVES CIC

Balance sheet

As at 31 July 2025

Notes 13 months to 31 July 2025


£
Current assets
Cash at bank and in hand: 24,995
Total current assets: 24,995
Net current assets (liabilities): 24,995
Total assets less current liabilities: 24,995
Total net assets (liabilities): 24,995
Members' funds
Profit and loss account: 24,995
Total members' funds: 24,995

The notes form part of these financial statements

ELVES CIC

Balance sheet statements

For the year ending 31 July 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 28 April 2026
and signed on behalf of the board by:

Name: Jakob Kaye
Status: Director

The notes form part of these financial statements

ELVES CIC

Notes to the Financial Statements

for the Period Ended 31 July 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

ELVES CIC

Notes to the Financial Statements

for the Period Ended 31 July 2025

  • 2. Employees

    13 months to 31 July 2025
    Average number of employees during the period 0

COMMUNITY INTEREST ANNUAL REPORT

ELVES CIC

Company Number: SC815147 (Scotland)

Year Ending: 31 July 2025

Company activities and impact

During the financial year, ELVES CIC carried out activities aimed at improving wellbeing, reducing social isolation, and enhancing local environments within Dumfries and surrounding communities. The company provided practical support through gardening assistance and property maintenance for individuals who may struggle to manage these tasks themselves, including older residents and those with health or mobility challenges. These services helped individuals remain safely and comfortably in their own homes. ELVES CIC also worked to improve community spaces and promote environmental sustainability through gardening and land-based activities, supporting biodiversity and creating more accessible outdoor environments. In addition, the company developed initiatives to address loneliness and community disconnection, including plans for monitoring and befriending-style support services, which aim to improve safety and wellbeing for vulnerable people. Overall, the company’s activities have contributed to stronger, more connected communities by supporting vulnerable individuals, improving local environments, and promoting social inclusion.

Consultation with stakeholders

During the financial year, ELVES CIC has actively engaged with a wide range of stakeholders, including beneficiaries, partner organisations, and public sector bodies across Dumfries and Galloway. Key stakeholders consulted include: - Third Sector Dumfries & Galloway - Dumfries Town Board - NHS Dumfries & Galloway - Dumfries & Galloway Health and Social Care Partnership - Social Enterprise Scotland - Linking Lives UK - Dumfries & Galloway Mental Health Association - Generations Working Together - Dumfries Historic Buildings Trust - The Crichton Estate - Visibility Scotland - Volunteering Matters - Dumfries & Galloway Council ELVES CIC has been working closely with Dumfries & Galloway Health and Social Care Partnership in alignment with their strategic priorities, including the “Delivering Change” programme, to ensure services contribute to preventative, community-based support and improved outcomes for local people. Consultation has taken place through meetings, informal discussions, partnership development sessions, and ongoing collaborative working. These engagements have enabled ELVES CIC to better understand local needs, identify gaps in service provision, and explore opportunities for partnership delivery. Feedback from stakeholders has highlighted: - A significant need for preventative and early intervention services to reduce social isolation - Demand for practical support services that help individuals maintain independence at home - Opportunities to integrate services with existing health, social care, and third sector provision - The importance of community-based, accessible, and inclusive service delivery In response to this feedback, ELVES CIC has: - Developed the “Guardian Angel” concept as a preventative wellbeing service - Designed and delivered community gardening and maintenance services targeted at vulnerable individuals, including supporting people with disabilities within the Dumfries town community to improve their living environment and maintain independence - Prioritised partnership working to align services with existing provision and avoid duplication - Explored opportunities for a community-based training and skills development centre - Continued to refine its service model to ensure it is responsive, inclusive, and community-led Stakeholder engagement remains an ongoing priority for ELVES CIC, and the organisation will continue to work collaboratively to ensure that its activities deliver meaningful and sustained community benefit.

Directors' remuneration

One director received remuneration during the financial year for services provided to the company. The total amount paid was £9,677.50.

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
20 May 2026

And signed on behalf of the board by:
Name: Jakob Kaye
Status: Director