THE OWL TREE COMMUNITY NEST CIC

Company limited by guarantee

Company Registration Number:
11601372 (England and Wales)

Unaudited statutory accounts for the year ended 31 October 2025

Period of accounts

Start date: 1 November 2024

End date: 31 October 2025

THE OWL TREE COMMUNITY NEST CIC

Contents of the Financial Statements

for the Period Ended 31 October 2025

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

THE OWL TREE COMMUNITY NEST CIC

Directors' report period ended 31 October 2025

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

Directors

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

Chelsea Harrison
Kim McGowan
Rebecca Craigen


The director shown below has held office during the period of
1 November 2024 to 6 November 2024

Hannah Tait


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
31 March 2026

And signed on behalf of the board by:
Name: Rebecca Craigen
Status: Director

THE OWL TREE COMMUNITY NEST CIC

Profit And Loss Account

for the Period Ended 31 October 2025

2025 2024


£

£
Turnover: 165,479 168,584
Cost of sales: ( 49,051 ) ( 46,962 )
Gross profit(or loss): 116,428 121,622
Administrative expenses: ( 186,168 ) ( 163,828 )
Other operating income: 60,092 34,869
Operating profit(or loss): (9,648) (7,337)
Interest payable and similar charges: ( 1,317 )
Profit(or loss) before tax: (10,965) (7,337)
Tax: ( 426 ) 621
Profit(or loss) for the financial year: (11,391) (6,716)

THE OWL TREE COMMUNITY NEST CIC

Balance sheet

As at 31 October 2025

Notes 2025 2024


£

£
Fixed assets
Tangible assets: 3 3,728 4,649
Total fixed assets: 3,728 4,649
Current assets
Debtors: 4 495 1,971
Cash at bank and in hand: 39,823 4,209
Total current assets: 40,318 6,180
Creditors: amounts falling due within one year: 5 ( 58,943 ) ( 14,046 )
Net current assets (liabilities): (18,625) (7,866)
Total assets less current liabilities: (14,897) ( 3,217)
Provision for liabilities: ( 708 ) ( 883 )
Total net assets (liabilities): (15,605) (4,100)
Members' funds
Profit and loss account: (15,605) ( 4,100)
Total members' funds: ( 15,605) (4,100)

The notes form part of these financial statements

THE OWL TREE COMMUNITY NEST CIC

Balance sheet statements

For the year ending 31 October 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 31 March 2026
and signed on behalf of the board by:

Name: Rebecca Craigen
Status: Director

The notes form part of these financial statements

THE OWL TREE COMMUNITY NEST CIC

Notes to the Financial Statements

for the Period Ended 31 October 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 recognised in the profit and loss account in respect of goods and services supplied during the period.

    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 residual value, over their expected useful lives on the following basis: Fixtures and fittings 30% reducing balance

THE OWL TREE COMMUNITY NEST CIC

Notes to the Financial Statements

for the Period Ended 31 October 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 6 5

    Full time equivalent

THE OWL TREE COMMUNITY NEST CIC

Notes to the Financial Statements

for the Period Ended 31 October 2025

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 November 2024 6,828 6,828
Additions 474 474
Disposals
Revaluations
Transfers
At 31 October 2025 7,302 7,302
Depreciation
At 1 November 2024 2,179 2,179
Charge for year 1,395 1,395
On disposals
Other adjustments
At 31 October 2025 3,574 3,574
Net book value
At 31 October 2025 3,728 3,728
At 31 October 2024 4,649 4,649

THE OWL TREE COMMUNITY NEST CIC

Notes to the Financial Statements

for the Period Ended 31 October 2025

4. Debtors

2025 2024
£ £
Other debtors 495 1,971
Total 495 1,971

THE OWL TREE COMMUNITY NEST CIC

Notes to the Financial Statements

for the Period Ended 31 October 2025

5. Creditors: amounts falling due within one year note

2025 2024
£ £
Taxation and social security 1,805 7,463
Accruals and deferred income 44,855
Other creditors 12,283 6,583
Total 58,943 14,046

COMMUNITY INTEREST ANNUAL REPORT

THE OWL TREE COMMUNITY NEST CIC

Company Number: 11601372 (England and Wales)

Year Ending: 31 October 2025

Company activities and impact

Over the past five years the Owl Tree has been providing face to face community support to parents and carers with young children and has established itself as an invaluable resource for these families. Free funded spaces and food/drink are offered to those in financial hardship. We have grown from a local parent and toddler group to a full-time community hub, the Owl Tree Community Nest. It runs out of a previously disused church building, bringing it back to life and allowing it to be used once more as a space for our local community run by people who live in that local community. Not only do we offer a space for other local baby/toddler groups to run, we also provides activities focussed on the adults including regular evening craft sessions and a weekend book club. A lot of work is focussed on ensuring that the barriers to attending are broken down by ensuring that those experiencing loneliness and perinatal/parental mental health issues feel able to attend and supported both face to face and through an online support community. By getting parents together and facilitating face to face conversations about the many joys and challenges they face in parenting young children, the impact on their mental health and giving each other advice about potty training, breastfeeding or getting back to work and how to access tax free childcare – the parents who visit us feel both supportive to others and supported by others. While these conversations may sound small or insignificant, the value of this cannot be understated. Each year we obtain feedback from parents and carers. The support received at the Owl Tree, from both peers and staff, has contributed to reducing low mood and anxiety either during parental leave or during the transition from one to two children by allowing them to overcome feelings of isolation, low self-esteem and low confidence. Some recent feedback: “It's a place so welcoming and dedicated to getting you all comfortable with the sometimes uncomfortable, becoming part of a regular group of parents or carers who have learnt to lead your child with total confidence in knowing you are fully supported by your community leaders. We trust you and love what has been made available to us.” “What a place! I feel very engaged and part of the community. I always feel like there's someone to talk to at the owl tree cafe and that's really good for my mental health. My husband is also really comfortable in this setting - he avoids all other formal baby/toddler groups as he feels he doesn't fit in there but he feels comfortable and never feels judged for being a man or his parenting style at the owl tree cafe.” We welcome all parents and carers of younger children and are a space welcoming to all generations.

Consultation with stakeholders

We have gathered extensive knowledge about the community through regular informal feedback over the years. In the current year we have asked Connected Voice to perform a business review and as part of this process they sought feedback from various stakeholders including staff, volunteers and customers. The following quotes have been included to highlight what a central space the Owl Tree holds in the lives of the parents who come here, and the impact we have had for parents and carers with young families. “This is a place full of love and happiness. It shines through every single person here. If you’re having a bad day, there’s always someone there to talk to and you never feel judged. Adult life is hard, as well as being a parent on top of that, and this is such a safe place to be in.” “The owl tree has been such a fundamental part of my parenting journey. Now my kids are both in school the cafe is still an essential part of our week. I love coming to the cafe after a day at work and knowing I am in a safe non-judgemental space where I can relax and chat to other mums and staff.” We currently have an online facebook group, with over 2000 members, where we regularly consult with the community about any feedback they may have, things they would like to see and anything they would like us to change. We regularly involve the local community in events we hold and they frequently come together to provide support to us. Through the move to the newer building, we have made numerous links with local businesses and charities (including franchised baby and toddler classes, charities for parents of children with disabilities, links with local perinatal mental health services and private hire for one off business events etc) - allowing them to hire the main hall of the church to expand the locations of their services. These organisations have the opportunity to provide feedback to allow us to continually improve.

Directors' remuneration

No remuneration was received

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
31 March 2026

And signed on behalf of the board by:
Name: Rebecca Craigen
Status: Director