OA2 ADULTS LIMITED

• ⚠

  Material uncertainty over going concern

  However, as a result of the imminent change of ownership, the Directors have considered the lack of visibility and control over the intent of the Directors of the purchasing entity to continue to support the business and operate it in the same manner post-sale. There is therefore material uncertainty in relation to going concern. Having due regard to these matters, the Directors continue to adopt the going concern basis of accounting in preparing the financial statements. However, this matter indicates the existence of a material uncertainty related to events or conditions that may cast significant doubt on the company's ability to continue as a going concern and, therefore, that the company may be unable to realise its assets and discharge its liabilities in the normal course of business. The financial statements do not include any adjustments that would result from the basis of preparation being inappropriate.

• ◆

  1 PSC ceased in last 24 months

  Significant control changed hands — see the Ownership section.

1. OA2 ADULTS LIMITED 2024-09-03 → present
2. OPTIONS AUTISM (2) LIMITED 2015-06-05 → 2024-09-03
3. WIDER OPTIONS LIMITED 2001-06-04 → 2015-06-05

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

KPMG LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“However, as a result of the imminent change of ownership, the Directors have considered the lack of visibility and control over the intent of the Directors of the purchasing entity to continue to support the business and operate it in the same manner post-sale. There is therefore material uncertainty in relation to going concern. Having due regard to these matters, the Directors continue to adopt the going concern basis of accounting in preparing the financial statements. However, this matter indicates the existence of a material uncertainty related to events or conditions that may cast significant doubt on the company's ability to continue as a going concern and, therefore, that the company may be unable to realise its assets and discharge its liabilities in the normal course of business. The financial statements do not include any adjustments that would result from the basis of preparation being inappropriate.”

Group structure

1. OA2 ADULTS LIMITED · parent
   1. Options Autism (1,1) Limited 100% · England and Wales · Dormant
   2. Options Autism (1.2) Limited 100% · England and Wales · Dormant

Significant events

• “The company changed its name from Options Autism (2) Limited to OA2 Adults Limited effective from 3 September 2024.”
• “On 30 September 2024, the Company purchased the entire share capital of Respite Breaks Limited from Options Group Holdings Limited for a consideration of £1. This was comprised of 180 ordinary shares of £1.00 each.”
• “On 17 March 2025, a legal agreement was signed to sell OA2 Adults Limited and its subsidiaries. Further details are provided in the Directors' Report and note 1 of the financial statements.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

6

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  +25.6%

  £11,695,380 → £14,690,681

• Cash

  -33.1%

  £6,208 → £4,152

• Net assets

  +20.2%

  £18,771,690 → £22,565,322

• Employees

  +11.3%

  247 → 275

• Operating profit

  +4%

  £843,115 → £876,616

• Profit before tax

  +4%

  £843,115 → £876,616

• Wages

  +23.7%

  £5,348,638 → £6,617,329

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers