OAK TREE ANIMALS' CHARITY

• ⚠

  Material uncertainty over going concern

  The Trustees recognise that these circumstances in respect of the uncertainty around additional funding and trading expectations represent a material uncertainty which may cast significant doubt upon the Charity's ability to continue as a going concern and, therefore, to continue realising its assets and discharging its liabilities in the normal course of operations. The financial statements do not include any adjustments that would result from the basis of preparation being inappropriate.

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

Consolidated group

Auditor

Armstrong Watson Audit Limited

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“The Trustees recognise that these circumstances in respect of the uncertainty around additional funding and trading expectations represent a material uncertainty which may cast significant doubt upon the Charity's ability to continue as a going concern and, therefore, to continue realising its assets and discharging its liabilities in the normal course of operations. The financial statements do not include any adjustments that would result from the basis of preparation being inappropriate.”

Group structure

1. OAK TREE ANIMALS' CHARITY · parent
   1. OTAC Trading Limited · retail and events

Significant events

• “In early 2024 we launched a three-year strategy to redefine how we worked to help us navigate these challenges. The strategy has four key pillars.”
• “In 2024 we were able to assist 4,801 animals and their owners.”
• “In 2024 our Education Team worked with 729 adults and 1,578 children, providing a range of learning opportunities and activities to promote animal welfare. In addition, our online learning resources were downloaded over 10,000 times.”
• “In 2024 we saw our Charity Shop network grow throughout Cumbria and Northumberland. These shops not only generate vital income for our work but also touch points to our services for those in our local communities.”
• “The Charity has been benefited from a total of £89,037 unrestricted income in 2024 from the profits of the Charity Shops run on the Charity's behalf by its wholly owned Trading Company OTAC Ltd. 4 shops were opened in the 2024/25 year and 5 more are planned for 2025/26 accounting period.”
• “During the year a property changed use and was transferred out of investment property and into freehold property at its market value as agreed by the Trustees.”

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

Filings

4

last 12 months

Capital events

0

last 24 months

Officers appointed

1

last 12 months

Officers resigned

1

last 12 months

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

• Turnover

  +24.9%

  £1,379,802 → £1,722,904

• Cash

  -59.3%

  £679,788 → £276,942

• Net assets

  -14.6%

  £2,773,073 → £2,366,856

• Employees

  +22.1%

  68 → 83

• Profit before tax

  -956.7%

  -£42,403 → -£448,063

• Wages

  +23.6%

  £1,201,564 → £1,485,128

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