The document discusses Community Interest Companies (CICs) in the UK. Some key points: 1) CICs are a legal structure tailored for social enterprises. They have an "asset lock" to protect assets for community benefit and must pass a "community interest test". 2) Over 2,000 CICs have been established since 2005. The majority are limited by guarantee, with education and health/social work being the most common sectors. 3) CICs are regulated by the CIC Regulator and must submit an annual report. They have restrictions on asset transfer, payments to directors, and dividends to maintain their community focus. 4) Case studies show how CIC