REGISTERED COMPANY NUMBER- 07031461 (England and Wale5)
REGISTERED CHARITY NUMBER: 1143035
REPORT OF THE TRUSTEES AND
UNAUDITED FIi¥ANCJAL sfATEMEfffs FOR THE YEAR ENDED 31 AUGUST 2020
FOR
KEfTON EARLY BIRDS
Hackett Grtffey LLP
Chartered Certified Ac¢(>untartts
31 High Street
Haverhill
Suffolk
CB9 8AD
9ZSVIPD*
0810312021
COMPANIES HOUSE
#71

KEThON EARLY BIRDS
CONTENTS OF THE FINANCIAL sfATEMENTS
FOR THE YEAR ENDED31 AUGUST 2020
Page
Reftrence and Administrdtive tktsi15
Report of the Trusitts
IndependeDI Examiner's Re￿rt
Swement of Financial Aciivities
Stsi¢ment of Financial Posilion
5t06
Notes io the Financial Stsiements
710 10
tktailed Ststemeni of Finan¢ial Activities
to12

KETTON EARLY BIRDS
REFERENCE AND ADMINISTRATJVE DETAILS
FOR THE YEAR ENDED31 AUGugf 2020
TRUSTEES
Dr Z Palmer
G Covington
E Stevenson
L Morley
C A Lknveday
J Ni¢hols
D Hook
H Cani
R Elding
A Rule
COMPANY SECRETARY
G covin￿0￿
REGisfERED OFFICE
Church Walk
Kedingion
Haverbill
Suffolk
CB9 7QZ
REGISTERED COMPANY NUMBER 07031461 (England and Wales)
REGISTERED CHARITY NUMBER
1143035
INDEPENDENT EXAMINER
Hackcll Grtffey LLP
Chartered CenifJ¢d A¢¢outythnis
31 HiÉh Sire
Haverhill
Suffolk
C89 8AD
Page I

KETTON EARLY BIRDS
REPORT OFTHE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 211211
The trusiees who are also direciors of the charity for Ihe purposes of ihe Companies Aci 2006. present their repon with
Ihe financial staiements of The charity for the year ended 31 August 2020. Th¢ tNst¢es have adopred the provisions of
Aceouniin8 and Reponing by Charities.. Sraiemeni of Rxommended Practice applicable to chariiies preparing their
accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102)
(effeclive l January 2015).
OBJECTIVES AND AcfiviTIES
Obj¢¢tive5 and xims
The charity's objeciive is to enhan¢¢ the dev¢lopment and edu¢ation of ¢hildren under ststuiory school age for the
benefit of the community.
The tru51ee5 have complied with the dury in Section 17 of the 2011 Chariries Act with regard io the public benefii
requiremeni.
ACHIEVEMENT AND PERFORMANCE
Charitable a¢¢iviti¢5
The charitabl¢ activity of thc company is the operdtion of a pre school in accordance with th¢ objective.
FINANCIAL REVIEW
Principal funding 50ur£es
The principal funding source5 for ihe charity are by way of fees rendered and lo¢al authority granL%.
Reserves poIi¢y
The funds of rhe charity are applsed in fijrtherance of ifs objeciiwes and aims. It is the policy of the charity to mainiain
unr¢5trict¢d funds, which are the fr¢¢ res¢rvcs of the charity, at a level to provide sufficien( funds ro cover lernporary
timing differ¢nc¢s in 8fdnt claims and to rover moderdte shortfalls.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Governing doeuffltTrt
The chariry is Gontrolled by its governing d￿UMent. a deed of trusl and constitutes a limited company, lirnited by
gu4Taniee, as defin¢d by the Companie5 Act 2006.
Recryitment aAd appointment of new trustees
The directors of ihe company are also charity Irustee5 for the purposes of charity law. The recruitment and appointment
of new trusiees are in accordance with the consiitufion of th¢ charity and r¢*le¢ted ai the Ar￿Ual General Meeiing.
Covid 19
The trustees have considered the impact of Covid -19 on the Charity. Th¢y have concluded thai the measures and
safeguard5 the Charity has implemented including the grdnt funding has h¢lp¢d rninimi5C the risks and uncertainties
facing the ChaTity and ¢he $ecior in general.
Approved by order of the board of mistees on ....
l . and signed on its behalf by..
G Covington- S¢cretary
Page 2

INDEPENDENT EXAMINER'S REPORTTO THE TRusfEES OF
KETTON EARLY BIRDS
Independent examiner's report to the ¢rus¢ees of K¢tton Early Birds {'the Company,)
I report to the charity trustees on my ¢xatniDation of the a¢¢ounts of the Company for the year ended 31 Augusi 2020.
Responsibilities and basis of report
As the charity's trustees of Ihe Company (artd also its directors for the PUTposes of company law) you are responsible for
the preparation of ihe accounts in accordance with the requirements of the Companies Act 2006 ('th¢ 2006 Act,).
Having satisfied myself ¢hai the accounts of the Company are required io be audited under Pan 16 of the 2006 Act
and are eligible for independeni examina(ion. I report in respect of my examination of your charitys accounrs as carried
oul under se¢tion 145 of the Ch8ritles A¢t 2011 (the 2011 Ac¢)- In carying oui my ¢xamination I have follow¢d the
Direction5 given by the Charity Commission under section 145(5) (b) of the 201 l Act.
Independent exarniner's staiement
I have completed my examinaiion. I confirnl no matters have come io my attention in connecrion wilh the
examination giving me cause to believe=
accounting records were noi kept in respect of the Company &5 T¢quir¢d by sethion 386 of th¢ 2006 Aci.. or
the accounts do not accord wirh those records. or
Ihe accounis do not comply with the accounting requiremènis of seclioD 396 of the 2006 Act oth¢r than any
requiiemeni thai ihe a¢¢ountS give a true and fair view which is noi a matter considered as part of an independenl
examinaiion: or
the a¢¢ounts have noi been prepared in ¥c¢ordance with the m¢th(xts and principle5 of the Stsiemeni of
Recommended Practice for accounting and reporting by charities [appli¢able to charilies preparing iheir accounis
in accordance with the Financial Reporting Srandard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concems and have ¢ome across no other matters in conneciion with the examination to which attention should
b¢ drawn in this report in ord¢r to enable a proper underS￿nding of the accounts io be r¢ach¢d
Jonarhan Griff¢y
Hackett Griffey LLP
Chartered Certified Accountants
31 High SITeei
Haverhill
Suffolk
CB9 SAD
Date..
Page 3

KE￿0￿ EARLY BIRDS
STATEMENT OF FINANCIAL A￿1VITIEs
FOR THE YEAR ENDED 31 AUGUST 2020
2020
Total
fvnds
2019
Total
fijnds
Unrestricied
fund
Restricted
filnd
Notes.
INCOME AND ENDOWMENTS FROM
Ch*ritabl¢ a¢tlVLtie5
Other grants
F¢e5
Local authority grant
CJRS Grart(S
Wes¢ Suffolk Council Covid 19 Business Grant
707
47.253
113,298
4.914
10.000
707
47.253
113,298
4,914
10.000
1,707
69.754
90,235
Other trading activiiies
Invesimeni income
Oth¢r income
716
39
1.734
716
39
1.734
2.589
35
3,692
Total
178,661
178,661
168.012
EXPENDITURE ON
Charitable activities
Op¢r41ional costs of P￿-School
163.113
163.113
173,407
NET INCOMFJ(EXPENDITURE)
15.548
15.548
15J95)
RECONCILIATION OF FUNDS
To¢al funds broughi forwArd
66.390
66,390
71,785
TOTAL FUNDS CARRIED FORWARD
81.938
81,938
66.390
The notes forn part of these financial s¢at¢ments
Page 4

KE￿ON EARLY BIRDS
STATEMENT OF FINANCIAL POSJTIOJ¥
AT 31 AUCUST 20211
2020
Total
funds
2019
Total
fund5
Unrestricied
fund
Restricied
fijnd
Notes
FIXED ASSETS
Tangible assets
10.181
10.967
CURRENT ASSETS
Debtors
Cash at bank and in hand
271
101,595
271
101.595
502
84.977
101.866
101.866
85,479
CREDITORS
Amounts falling due within one year -
(7.169)
(7.169)
(9.900)
NET CURRENT ASSETS
94,697
94.697
75.579
TOTAL ASSETS LESS CURRENT
LIABILITIES
104,878
104.878
86.546
ACCRUALS AND DEFERRED INCOME
10
(22.940)
(22.940)
(20,156)
NET ASSETS
81.938
81,938
66.390
FUNDS
Unrtstricted fund5
81.938
66.390
TOTAL FUNDS
81,938
66.390
The notes fomi pan of these financial stsiements
Pa8¢ 5

KErroN EARLY BIRDS
STATEMENTOF FJ]4ANCIAL POSITION- CONTINUED
AT 31 AUGUST 202(1
The chari(able company is entitled io exernprion from audit under Section 477 of the Companies Act 2006 for th¢ y¢ar
ended 31 Augu512020.
The memb¢r5 hav¢ not required ihe company io obtsin an audit of its finan¢ial stsiemenis for the year ended
31 Augusi 2020 in accordanc¢ with Section 476 of th¢ Companies Aci 2006.
The tr￿stee5 a¢knowled8e their responsibilities for
(a)
ensuring that the charitable Gompany k¢eps accounting records lh￿ comply with Section$ 386 and 387 of the
Companies Act 2006 and
preparing financial sraiemenis which give a true and fair view of the slat¢ of affairs of the chari(able company as
#t the end of each financial year and of its sU￿lUS or deficii for each fin8ncial ye8r in arcordance with ihe
requirements of Section5 394 and 395 and which otheTwÈse comply wiih ihe requirement5 of the Companies Act
2LX)6 relating fo financial stalernen￿. 50 far ￿ applI￿ble to the clwiiable company.
(b)
These financial stat¢rn¢nt5 have been prepared in accordance with the provisions applicable io chariiable companies
subject to the srnall ¢ompaDi¢5 regime.
The finan¢ial staiem¢nis were approved by the Board of Tn￿le¢S on .....
behalf by..
]ox...... and were signed on its
C A Loveday-Trustee
Dr Z PaImer-Tru￿ee
The notes fonn part of these financial statements
Page 6

KE￿0]4 EARLY BIRDS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED31 AUCUST2020
ACCOUNTING POLICIES
B1si5 of preparing iht firtathei81 st*tsmeots
The financial statements of the charitsble company. which is a public benefii en¢iry under FRS 102. have been
prepared in accordance wilh ihe Chariiies SORP (FRS 102) 'Accounling and Reporting by CharitTres.. Siaiemeni
of Recommended Prac(ice applicable io ¢hariti¢$ preparing their accounts in accordanc¢ with th¢ Financial
R¢poning Standard applicable in the UK and Republic of Ir¢land (FRS 102) (effeetive l January 2015).,
Finan¢iJl Reptsrting Stsndard 102 The Financial Reporting Stsndaid applicable in th¢ UK and R¢publi¢ of
Ireland. and the Companies Aci 2006. The financial ststements have been prepared under rhe histOTical cosl
convention.
Intomt
All income is re¢ognis¢d in the Statement of Financial Activities onc¢ the charity has entiilern¢nt to the funds, il
is probable that the in¢om¢ will be re¢eived and the amount Gan b¢ m¢asur¢d reliably.
Expendkture
Liabilities are recognised as expenditure as soon as ihere 15 a legal or constyuctive obligation commilting the
chariry to rhai expenditure. li is probable thai a transfer of economic benefits will be required in Settlement and
the amouni of the obligation can be measured reliably. Expendiwre is accounied for on an accruals basis and has
b¢en classified under headings that aggregate all cosi related to th¢ ¢ategory. Where costs cannot be direcily
attributed io particular h¢ading$ they hav¢ been allocated io actLVlti¢s on a basis consistent with ihe use of
resources.
Tangible fixed assets
D¢preci?tion 15 Provided at ¢h¢ following annual r4t¢5 in order to WTit¢ off each asset over its estimated useful
Improvement5 10 property
- ar varying rates on co
The policy of the charity is io capiialise fixed assei expenditure greater than £1,000.
Taxation
The chariry is exempt from corporntion tsx on its charttabl¢ activiti¢s.
Fund aetounting
Unrestricred funds can be used in accordance with ihe charitabl¢ objediv¢5 at th¢ discretion of ihe trnstee5.
Resiricted funds ¢an only be used for particular restricied PUTP05es within the objets of the charity. Restricrion5
arise when specified by the donor or when funds are rnised for particular restriued purposes.
Further explanaiion of the na￿le and purpose of each ￿nd is included in the note5 to the fin￿¢1￿1 staiemenis.
Pension cost5 and other po$t-retiremeHt bentfils
Th¢ charitable company op¢rat¢5 a defined contribuiion pension 5cherne. Contributions payable to the chariiable
ompanys pension scheme are charged w the SMemeni of Financial Activili¢s in the period io which they relate.
OTHER TRADING ACTIVITIES
2020
2019
Fundraising events
her r¢¢¢ipts
544
172
1,478
716
2.589
Page 7

KE￿0￿ EARLY BIRDS
NOTLS TO THE FINANCIAL sfATEMENTS- CONTINUED
FOR THE YEAR ENDED31 AUCUST 2020
INVESTMENT INCOME
2020
2019
Dew)sit a¢count int¢resi
39
35
NET INCOMEI(EXPENDITURE)
Nei incomel{expenditure) is stattd after chargin￿(Crediting)'.
2020
2019
D¢pr¢cia¢ion- owned assets
2,136
1,501
TRUSTEES. REMUNERATION AND BENEFITS
Trusttts, expenses
There were no irusiees. expense5 paid for ihe year ended 31 August 2020 nor for the year ended 31 Augusr 2019.
STAFF COSTS
The average monthly number of employees during the year w&% &% follows=
2020
16
2019
Childcare & administration
No employees received emoluments in excess of £60.0(KI.
The average number of ¢mploy¢es includ¢s full time ond part tlme staff.
TANGIBLE FIXED ASSETS
Improvements
io property
COST
Ai I Septernber 2019
Addition5
21.832
1.350
Ai 31 August 2020
23.182
DEPRECIATION
Ar I Sepcember 2019
Charge for year
10,865
2,136
At 31 August 2020
13.001
NET BOOK VALUE
At 31 August 2020
Ai 31 Augusi2019
10,967
Page

KE￿ON EARLY BIRDS
NOTES TO THE FINANCIAL STATEMENTS- CONTINUED
FOR THE YEAR ENDED 31 AUGUST 2020
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2020
2019
Trdde debiors
Orher debtors
271
420
82
271
502
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2020
2019
Trade ereditors
Other creditors
Accrued expenses
228
4,581
2,360
495
4,137
5,268
7,169
9,900
DefetTed income relaies io charitsble aciivity fijnding ￿CeiV¢d in adwan¢¢.
10.
ACCRUALS AND DEFERRED INCOME
2020
2019
Deferr¢d governmeni grants
22.940
20,156
MOVEMENT IN FUNDS
Nei movement
in funds
Ai 1.9.19
AT 31.8.20
Unresiricted fund5
General fund
66,390
15,548
81.938
TOTAL FUNDS
66.390
15.548
81.938
movement in funds. included in the above are as follows..
Incoming
re50urc¢s
Resources
expended
Movem¢nt in
funds
Unre$tritteO funds
General fund
178,661
(163.113)
15.548
TOTAL FUNDS
178,661
(163.113)
15,548
Page 9

KETTON EARLY BIRDS
NOTFS TO THE FINANCIAL STATEMENTS- CONTINUED
FOR THE YEAR ENDED31 AUGUST 202(1
MOVEMENT IN FUP4DS- eontirtu
Compar¥Jtlv￿ for movem¢n¢ in funds
Net movement
in ￿ndS
At 1.9.18
Ai31.8.19
Unrestrlcted Funds
General fund
71.785
(5.395)
66,390
TOTAL FUNDS
71.785
(5.395)
66,390
Compardtive net movement in funds, included in the above are follows..
Incoming
resources
Resourc¢5
¢xpended
Movernent in
fi￿d5
Unrestricted lthnds
General ￿nd
168.012
(173.407)
15.395)
TOTAL FUNDS
168.012
(173.407)
(5,395)
A current year 12 months and prior y¢ar 12 months combined posiiion is as follows..
Net movemeni
in fund5
At 1.9.18
At 31.8.20
Vnrestrict¢d funds
General fund
71.785
10,153
81,938
TOTAL FUNDS
71,785
10.153
81,938
A curr¢nt year 12 months and prior year 12 months combined net rnovemeni in fvnds, i￿luded in the above are
as follows..
Incoming
resources
Resourc¢5
expended
Movement in
fvnds
Unrestrlel￿ funds
General fvnd
346,673
1336,520)
10,153
TOTAL FUNDS
346,673
(336,520)
10.153
12.
RELATED PARTY DISCLOSURES
There were no related party transa￿10￿$ for ihe year ended 31 AUgl￿ 2020.
Page 10