FOR ENJOYMENT CIC

Company limited by guarantee

Company Registration Number:
SC604483 (Scotland)

Unaudited statutory accounts for the year ended 31 August 2025

Period of accounts

Start date: 1 September 2024

End date: 31 August 2025

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Contents of the Financial Statements

for the Period Ended 31 August 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

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Directors' report period ended 31 August 2025

The directors present their report with the financial statements of the company for the period ended 31 August 2025

Directors

The directors shown below have held office during the whole of the period from
1 September 2024 to 31 August 2025

Alan Francis Hayes
Ailsa Lyn Mackay
David Harrison Peters
Ross Keith Warwick


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

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

And signed on behalf of the board by:
Name: Alan Francis Hayes
Status: Director

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Profit And Loss Account

for the Period Ended 31 August 2025

2025 2024


£

£
Turnover: 7,620 9,317
Cost of sales: ( 3,756 ) ( 5,981 )
Gross profit(or loss): 3,864 3,336
Administrative expenses: ( 3,809 ) ( 2,902 )
Operating profit(or loss): 55 434
Profit(or loss) before tax: 55 434
Tax: ( 10 ) ( 12 )
Profit(or loss) for the financial year: 45 422

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Balance sheet

As at 31 August 2025

Notes 2025 2024


£

£
Current assets
Cash at bank and in hand: 3,042 3,317
Total current assets: 3,042 3,317
Creditors: amounts falling due within one year: 3 ( 22 ) ( 342 )
Net current assets (liabilities): 3,020 2,975
Total assets less current liabilities: 3,020 2,975
Total net assets (liabilities): 3,020 2,975
Members' funds
Profit and loss account: 3,020 2,975
Total members' funds: 3,020 2,975

The notes form part of these financial statements

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Balance sheet statements

For the year ending 31 August 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.

This report was approved by the board of directors on 30 May 2026
and signed on behalf of the board by:

Name: Alan Francis Hayes
Status: Director

The notes form part of these financial statements

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Notes to the Financial Statements

for the Period Ended 31 August 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

    Turnover policy

    Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

    Tangible fixed assets depreciation policy

    Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residualvalue, over their expected useful lives on the following bases: Computer Equipment - Straight Line 33%

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Notes to the Financial Statements

for the Period Ended 31 August 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 1 1

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Notes to the Financial Statements

for the Period Ended 31 August 2025

3. Creditors: amounts falling due within one year note

2025 2024
£ £
Taxation and social security 10 12
Accruals and deferred income 12 330
Total 22 342

COMMUNITY INTEREST ANNUAL REPORT

FOR ENJOYMENT CIC

Company Number: SC604483 (Scotland)

Year Ending: 31 August 2025

Company activities and impact

For Enjoyment (FE) continues to provide accessible creative workshops in line with its ethos and goals, while adapting to the significant effects of the cost-of-living crisis. These have included drawing, printing, painting workshops as well as working with many organisations in the Dumfries and Galloway area that FE partners with, such as Mostly Ghostly, Dumfries and Galloway College, Birchvale Theatre, Nithraid, The Stove, Wild Goose Festival, Dumfries Fountain Project, Gracefield Arts Centre, The Shambellie House Trust, Dumfries Museums and Campleline These workshops events and engagements have had widespread coverage through social media forums, local press and regular features in the award-winning regional magazine Dumfries and Galloway Life. The workshops and online engagement fulfil the major goals of FE, providing affordable, accessible, multigenerational and inclusive creative opportunities for the community; and through those opportunities creating a positive supportive community that improves the mental and social health of individuals as FE’s list of partners suggests. Course and workshops were almost exclusively run by freelancers who all began as participants at For Enjoyment courses then with mentoring and experience becoming FE tutors themselves. FE carries out its goals by recognising that creativity is a way to express oneself and our shared sense of humanity and using this collective creative experience as a positive foundation for our community. This foundation is then used to foster and support individual and community wellbeing, which is reinforced by our ethos of accessibility, inclusivity, equality, diversity, and collective ownership in the creative community that FE has developed. The long-term effects of the covid pandemic which are still being felt and the cost of living crisis continued to be a test of FE’s model, which revealed the resilience and value of FE and the community that it has fostered and helped create. It has now had to adapt to a new normal were attendance to face to face activities across the board has become affected. A power of work goes into engaging the community to encourage participants into social environments to engage in creativity and build back confidence. FE also has helped its online community move back into the physical space and supported participants to regain confidence and to rebuild the community in a new normal. Numbers have continued to increase with the offer of new and exciting-weekly, monthly and one off engagements. The development of our online platform has increased accessibility for the most vulnerable members of the community and also allowing participants from other parts of the world to be part of the community. This has given the local community the opportunity to learn, discuss, and form friendships with people from around the world as well as increase the reach of FE’s positive impact in the region and throughout Scotland. Online activity has thrived throughout this year with its community building and engaging in activities and challenges which is key in keeping creativity as a way of supporting many hundreds of people who find attending face to face sessions difficult or travel and location don’t permit it. Our main online events continued, including engaging through the two month long creative challenges of Inktober and Febcreate. FE’s main regular workshops continue to prove to be engaging and of value through the year. Drawing for Enjoyment began “ How to Draw “ Sessions which ran with it’s regular weekly creative wellbeing sessions. Printing for Enjoyment continued to develop new and exciting ways of engaging in the printing process focusing on high quality results using more sustainable and environmentally friendly processes. We continued to focus on supporting local businesses especially when using venues for sessions and workshops locally, this included The Midsteeple Quarter initiative and its community venue The Standard but also smaller businesses such as Suzies Place in the town centre increasing footfall into the town centre in evenings where it would ordinarily be very quiet. Drawing Printing and Painting sessions continued to be accessed by a whole range of ages abilities and needs and also provided useful crossover for students studying art and other courses at the local college and university. Painting for Enjoyment grew from strength to strength as part of For Enjoyments creative provision. It continues to be hugely successful in guiding participants through the difficulties of the painting process. It has a clear focus on building confidence and technical ability across a broad spectrum of mediums both in the studio and outdoors. These hugely popular day long workshops continue to be a cornerstone of what FE offers. FE has a strong focus on sustainability and a reduction of it’s carbon footprint. We encourage environmentally friendly practices in the studio environment and at home. Participants are encouraged to reduce their own carbon footprint when attending our workshops by using local transport and car sharing when appropriate. FE continues to work towards providing sustainable materials from reputable companies. We repurpose and reuse equipment and materials donated by members and local businesses. FE’s focus on community wellbeing and individuals mental and social health has continued to be at the fore which strengthened the FE community, placing it in a better position to move forward. Many who struggled with social isolation or mental health issues have turned to FE for support during difficult times found the welcoming inclusive environment, peer-to-peer support, and community they needed, which brought its participants closer-together. Stronger ties have also been built with charities and other organisations that FE partners with. This year FE has further proved the efficacy of its model, goals, and ethos by proving it’s sustainability. This sustainability shows that the community sees value in what FE does and is willing to invest in it by taking part in workshops. This has also allowed FE to provide volunteer and employment opportunities for people in the local community. This has a further social and financial benefit to the local community as well as exemplifying FE’s ethos that everyone has some ownership in how the organisation grows and develops. It has also helped participants to develop and realise their skills, potential, and confidence to the point of tutoring their own workshops, producing online tutorials and taking an active part in taking the organisation forward. FE prides itself that members of the community also feel passionate enough about the organisation to put themselves forward and become established tutors and directors of the company. FE has continued with its mentoring program and supported creatives into new careers in the arts, publishing and further education and provided guidance and support for many of its diverse and multigenerational membership. FE’s focus has always been to improve the wellbeing of its participants and the importance of individuals mental health needs in our community. Given the success of FE it has continued delivering training in its model, methods, and ethos to enable other groups and organisations to develop their own creative opportunities and improve wellbeing in their own communities, broadening FE’s positive impact. This year has revealed the resilience, strength, sustainability, adaptability, and value of the community that FE has created and the company itself by providing an inclusive, positive, and supportive environment that the community could rely upon to help them through another year and others look to us as a model to improve the wellbeing of their own communities. For Enjoyment continues to be unique in a region rich with arts and culture at its core in that it does not rely on funding of any sort. It remains the only arts organisation that is not funded but exists as a social enterprise because all of its stakeholders continue to want it as part of the regions creative and cultural makeup.

Consultation with stakeholders

FE’s stakeholders are five-fold: our participants (those who attend workshops), volunteer placements, workshop hosts, venues, and our tutors/associate artists. FE also partners with several local, regional, and national charities and organisations as noted in the section above. The community FE has created, its stakeholders, are the central focus of FE and its ethos. Due to the inclusive, supportive, and positive nature of the community as well as its nohierarchical structure much of the feedback from these stakeholders comes informally either during workshops or through our social media platforms. While FE receives regular informal feedback from its stakeholders, it also uses feedback forms. For Enjoyment constantly assess the quality of what is provided to make sure that stakeholders stay invested in the company and community and have the best possible outcomes and the best possible experiences, be that individuals that attend workshops right through to venue hosts that work with us. For Enjoyment is very much influenced by the wants and needs of its community, it’s ethos and structure is formed by what members need from the organisation, it constantly evolves and adapts to make sure that what is provided is of value and of high quality and is suitable for all of the participants that take part in its many varied workshops, sessions, exhibitions, work experience, mentoring placements and events.

Directors' remuneration

The total amount paid or received by directors in respect of qualifying services was £2,533. There were no other transactions or arrangements in connection with the remuneration of directors, or compensation for director's loss of office, which require to be disclosed.

Transfer of assets

No transfer of assets other than for full consideration

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

And signed on behalf of the board by:
Name: Alan Francis Hayes
Status: Director