REGISTERED COMPANY NUMBER: 07031461 {England and W&les)
REGISTERED CHARITY NUMBER: 1143035
REPORT OFTHE TRUSTEES AND
UNAUDITED FINANCIALSTATEMENTS FOR THE YEAR ENDED31 AUGUST2021
FOR
KE￿ON EARLY BIRDS
Hackett Griffey LLP
Chartered Certifi¢d Accountsnts
31 High Street
Haverhill
Suffolk
C89 8AD
11
¥AB4ERbJTrlP*
2010W2022
COMPANIES HOLISE
A17

KE￿014 EARLY BIRDS
CONTENTSOFTHE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2021
Page
Referenee #rtd AdmiTristr*tive Det*i15
Report of the Trustees
Independent Exarnin¢r'5 Report
Statem¢n¢ of FID8D¢i41 Activities
Siatem¢nt of Financial PositlDn
Notfs to th¢ Financial St*tements
7 to 11
Detailed Statement of Financial A¢livili¢s
12 to 13

KETTON EARLY BIRDS
REFERENCE AND ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED31 AUGusf 2021
TRUSTEFS
Dr Z Palm¢T
G Covington
E Stevenson
L Morley (resigrKd 24.11.2020)
C A Loyeday
J Nichols (reSI￿d 24.11.2020)
D Hook (resign¢d 24_11.2020)
H Canr (resigned 7.6.2021)
R Elding
A Rule
A BrcKiker (appointed 24.11.2020)
K Butler (appoirtted 24.11.2020)
K Tunsiall {appoint¢d 24.11.2020)
R Deeks (appointed 24.11.2020) (resigned 16.4.2021)
K Feeks (apwjinted 24.11.2020) (resigned 13.7.2021)
K MilleT (appointed 24.11.2020> (r¢$igned 12.7.2021)
COMPANY SECRETARY
K Miller
REGISTERED OFFICE
Church Walk
Kedington
Hav¢rhill
Suffolk
CB9 7QZ
REGISTERED COMPANY
NUMBER
07031461 (England and Wales)
REGISTERED CHARITY
r4UMBER
1143035
INDEPENDENT EXAMINER
Hackett Griffey LLP
Chartered Certified Accountsnts
3 1 High Street
Haverhill
Sufyolk
CB9 8AD
Page I

KE￿0￿ EARLY BIRDS
REPORT OFTHE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2021
The trustees who are also direciors of ihe charity for the pUr[￿S of the Companies A¢t 2006. present their report wilh
Ihe financial stat¢m¢nts of ihe charity for the year ended 3 l August 2021. The trustees have adopted the provisions of
Accounting and Reporting by Charities.. Ststement of Recommended Practice applicable to charitie5 preparing their
accounts in accordance with lh¢ Financial Reponing Standard applicable in the UK and Republic of Ireland (FRS 102)
(effective l January 2019).
O&JECTIVES AND ACTIVITIES
Objectiwes and aims
The charity's objective is to enhance the developmeni and education of children under Statutory school age for the
benefit of the community.
Th¢ trnstee5 have complied wilh the duty in S¢¢rion 17 of the 2011 Charities Act with regard to ihe public benefii
requiremeni.
ACHIEVEMENT AND PERFORMANCE
Charitable aetivities
The charitable activity of ihe company is the operation of a pre school in accordance with ihe objertive.
FINANCIAL REVIEW
Principal funding sources
The principal ￿ndIng sources for the chariry are by way of fees rend¢r¢d and local authority grnnts.
Rcserves polity
The funds of the charity are applied in furtherance of ivs objeclives and aiTns. It is the wlicy of the charity to maintain
nrestricied funds. which are the free reserves of ihe charity. at a level to provide suffici¢nt fvnds to cover temporary
liming difftrences in grani claims and to cover moder*e shortfrdlls.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Govcrning docuTnent
The chariry is controllcd by its governing document, a deed of tru￿. and constitut¢s a limited Company, limited by
guarantee. as defined by the Cornpanies Act 2006.
Recruitment and appointment of new trusttts
The directors of the company are 3150 charity trusttts for the Purposes of charity law. The recruitrnent and appointment
of new trustees are in accordance with the Constitution of the charity and re-elected ￿ rhe Annual General Meeting.
Covid 19
The trustees have considered ¢he IMp￿t of Covid -19 on the Charity. They have concluded that th¢ measures and
safeguards the Charity has implemented including the grant funding h&5 helped minimise the risks and uncertainties
facing ihe Charity and the sector in general.
Approved by order of the board of trustees on .....i..l...D..p.i.Thpa..i........ and signed on its behalf by..
ill¢r - S¢¢r¢tary
Page 2

INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF
KETTON EARLY BIRDS
Independent examiner's report to the irustees ofKettoTr Early Birds ('th¢ Company.)
I report ro ihe charity iTUStees on my examination of rhe accounts of the Company for rhe year ended 31 August 2021.
Responsibilities #nd b*$i$ of report
As ihe charity's trustees of the Company (and also its directots for the purwses of company law) you are responsible for
the preparation of ihe ac¢ounts irt accorda￿¢ with th¢ r¢quirements of the Companie5 Act 2006 ('the 2006 Act,).
Having satisfied myself thai ihe accounis of the Company are not required to be audited under Part 16 of the 2006 Act
and are eligible for independent examination, I report in respeci of my examination of your charity's accounts as carried
out under seclion 145 of the Charities Act 2011 (the 2011 Act). In carrying out rny examination I have follow¢d the
Directions given by ihe Charity Cornmission under section 145(5) (b) of the 2011 Act.
Ind¢pendent examiner's Statement
I have completed my examination. I confirni that no matters have come lo my attenticffj in corfftection with the
examination giving me cause to beli¢v¢.'
accounting record5 were not kept in resped of the Company as requir¢d by section 386 of the 2006 Act. or
th¢ a¢¢ounts do not accord with those records- or
the a¢cowJts do not cornply with th¢ a¢counlin8 requirem¢nL% of section 396 of the 2006 Act other than any
requiremeni that the accounts give a tTr￿ and fair view which is not a matter consid¢red as part of an independent
examinaiion: or
the accounts have not been prepared in accordance with ihe methods and principles of th¢ Statement of
R¢commended Practice for ac¢ounting and reporting by charities (applicable io charities preparing their accounts
in accordance with ihe Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102}}.
I have no ¢on¢¢rns and have come a¢rtsss no other matteTS in connection with th&examination to which all¢ntion should
b¢ drawn in ihis repon in order to enable a proper und¢rstanding of the accounts to be reached.
Jonathan Griffey
Hackett Griffey LLP
Chartered Certified Accounianis
31 High Street
Haverhill
Suffolk
CB9 SAD
Date..
Poge 3

KETTON EARLY BIRDS
STATEMEwf OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 AUGUST 2021
2021
Total
funds
2020
Toral
funds
Unrestricted
fimd
Restricted
fund
Notr5
INCOME AND ENDOWMENTS FROM
Charitable a¢livities
Oiher grants
8208
47,197
88.806
3,619
8.803
8.208
47.197
88,806
3,619
8.803
707
47.253
113.298
4,914
10,000
Local authority grdnt
CJRS Grants
West Suffolk Council Covid 19 Business GTani
Other Irading activilies
Investment income
Other income
2.801
2.801
716
39
1,734
4.173
4,173
Totgl
163.615
163.615
178.661
EXPENDITURE ON
Charitablt activities
Operational costs of pr¢-school
165.629
165.629
163.113
NET INCOMEI(EXPENDITURE)
12.014)
(2,014)
1 S.548
RECONCILIATION OF FUNDS
Tot81 funds brnught forward
81.938
81.938
66,390
TOTAL FUNDS CARRIED FORWARD
79.924
79,924
81,938
The notes forni part of ihese fina￿101 staiem¢nts
Page 4

KETTON EARL Y BIRDS
STATEMENT OF FINANCIAL POSITION
JI AUGUST 21121
2021
Total
fvnd5
2020
Total
funds
Unrestricted
nd
Resrri¢t¢d .
fw>d
Notes
FIXED ASSETS
Tangible assers
8.198
8.198
CURRENT ASSETS
Debtors
Cash at bank and in hand
1.969
93,939
1,969
93,939
271
101.595
95.908
95.908
101.866
CREDITORS
Amounts falling due within one year
(5.181)
(5.181)
(7,169)
NET CURRENT ASSETS
90,727
90.727
94,697
TOTAL ASSETS LESS CURRENT
LIABILITIES
98.925
98,925
104,878
ACCRUALS AND DEFERRED INCOME
10
(19.INJI)
{19.001)
(22,940)
NET ASSETS
79.924
79.924
81.938
FUNDS
Unrestricted funds
79,924
81.938
TOTAL FUNDS
79,924
81,938
The charitable company is entitled to exemption from audit under Section 477 of the Cornpanies Act 2006 for the year
ended 31 Augusi 2021.
The members have not required the Company io obiairt Jn audit of its financial 51atements for the ye8r ¢nded
31 Augu5r 2021 in accordance with Section 476 of the Companie5 Act 2006.
The trustees acknowledge their responsibilities for
(p)
ensuring that the charitable company k¢eps acc(yJnting records that comply with Sedion5 386 and 387 tsf the
Companies Aci 2006 and
preparing financial siatements which give a tn￿ and fair view of the stat¢ of affairs of the charitable ¢ompany as
at the end of each financial year and of its surplus or deficit for each financial year in a¢¢ordance with the
requirements of Sections 394 and 395 and which othetwise comply with the requirements of the Companies Act
2006 relating to financial statements, so far as applicable io the charitable ¢ompany_
(b)
The notes fom part of these financial staiemenis
Page 5

KETTON EARLY BIRDS
srATEMENTOF FINAJ4CIAL POSITION- continued
31 AUGUST 2021
These financial statements have been prepared in accordance with the provision$ applicable lo charitable companies
subje¢t to the small companies regime.
Th¢ financial statements were approved by the Board of Trust¢e5 and authorised for issue
- artd were signed on ILS behalf by-
on
C A ￿vedaY- Trust¢¢
Z Palmer- Trustee
The noies fomi part of these financial sts¢em¢nts
Page 6

KETTON EARLY BIRDS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2021
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statem¢nts of the charitabl¢ company, which is a publi¢ benefit entity under FRS 102, hav¢ been
prepar¢d in a¢¢ordance with the Chariries SORP IFRS 102) 'AccouDling and Reporting by Charities.. Statement
of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in th¢ UK and Republi¢ of Ireland (FRS 102) (eff¢¢tiv¢ l January 20191,,
Financial Reporting Standard 102 The Financial Reponing Standard appli¢abl¢ in the UK and Republic of
Ir¢land' and ihe Companies Act 2006. The financial sratements have been prepared under the hist(Trrical cosl
convention.
Income
All income is recognised in the Statement of Financial Aciiviiies once ihe charity ha5 entitlement to the funds, it
is probable thai the income will be re¢¢ived and the amount Can be measured reliably.
Expenditure
Liabilities are recogrtrsed as expendrture &% as there is a kgal or constructive obligation committing the
charity to that expenditure, it is probabl¢ that a transfer of economic benefits will be required in settlemenl and
the amount of the obligation be measured r¢liabty. Expenditure is accounted for on an accrua15 basis and has
en classified under headings that aggregate all com related to th¢ caregory. Where costs canrtoi be directly
attribuied to particular headings they have been alloc*ed to activities on a basis ¢onsi5tent wih ihe use of
resources.
Tangible fExed assets
Depreciation is provided at the following annual rates in order to ￿lte off each asset over its estimated useful
Improvements to property
ai varying rates on cost
The plicy of ihe charity hs io ￿P]￿lise fixed asset expendittwe greater than £l.000.
Taxation
The charity is exempi from co4)oratbon tax on its ¢hJritable aclivi¢i¢s.
Fund accounting
Unresrricted funds can be used in accordance with the charithbl¢ objeciiv¢s at th¢ discr¢tion of ihe mistees.
Restricted funds can only be used for particular restricted purposes within the objKts of th¢ ¢harity. R¢stric(ions
arise when Specified by the donor or when funds are raised for particular restricted purpose5.
Further explanation of the nawre and purpose of each fund is included in the notes to the financial slat¢meThts.
Pension c0515 ¥nd other p05t-retiremeni benefits
The charitable company operaies a defined contribution pension scheme. Contributions payable ro the charitable
companys pension scheme are charged to the Stsiement of Financial Aciivitie5 in the period to which ihey relate.
Page 7

KETfoN EARLY BIRDS
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 AUGUST 2021
OTHER TRADING ACTIVITIES
2021
2020
Fundraising events
(hher receipts
2.679
122
544
172
2.801
716
INVESTMENT INCOME
2021
2020
Deposit accouni interest
39
NET INCOMEI(EXPENDITURE)
intomel{expenditure) is stated after chargin￿[CreditIng)'.
2021
2020
Deprecialion - owned assets
1.983
2,136
TRUSTEES, REMUNERATION AND BENEFITS
Trustees. expenses
There were no
31 August 2020.
misrees. eXF£nses paid for the year ended 31 Au8USt 2021 nor for the year ended
STAFF COSTS
The average monihly number of employees during the year was as follows".
2021
15
2020
Childcare & adrninistratio
No employees received emoluments in excess of £60.000.
The avetage number of employees i￿ludeS full tim¢ and part time staff.
Page 8

KETTON EARLY BtRDS
NOTES TO THE FINANCIALSTATEMENTS- continued
FOR THE YEAR ENDED31 AUGUST 2021
TANGIBLE FIXED ASSETS
Improvements
io
property
COST
At I September 2020 and 31 August 2021
23,182
DEPRECIATior4
At I Sepiember 2020
Charge for year
13.001
1,983
At 31 August 2021
14,984
NET BOOK VALUE
At 31 August 2021
8.198
At 31 August 2020
DEBTORS: AMOUJ¥TS FALLING DUE WITHIN ONE YEAR
2021
2020
Trade debtors
heT debtors
1.439
530
271
1.969
271
CREDITORS: AMouNfs FALLING DUE WITHIN ONE YEAR
2021
2020
Trade creditors
Other creditors
Accrued expen5¢S
228
4,581
2.360
1,996
3.185
5,181
7,169
ACCRUALS AND DEFERRED INCOME
2021
2020
Deferred government grants
19.001
22,940
Page 9

KE￿ON EARLY BIRDS
NOTES TO THE FINANCIAL STATEMENTS- Continued
FOR THE YEAR ENDED31 AUGUST 2021
MOVEMENT IN FUNDS
Net
movement
in fvnd5
At
31.8.21
Al 1.9.20
Unre5tritted fuDds
General fund
81.938
(2,014)
79,924
TOTAL FUNDS
81,938
(2,014)
79.924
Nei movement in ￿nds. included in ihe above are as follows-
Incoming
r¢sources
Resources
¢xpended
Movement
in funds
Unrestricted funds
General ￿nd
163.615
(165.629)
(2,014)
TOTAL Fuf4DS
163.615
(165.629)
(2,014)
Cornp8ratives for movement in f￿ndS
Net
movement
in fvnds
At
31.820
Ai 1.9.19
Unrestricted funds
General fund
66.390
15.548
81,938
. TOTAL FUNDS
66.390
15.548
81.938
Comparative nel movement in fund5. included in ihe aiK>ve are as follows..
lrt¢oming
resources
Resources
¢xpended
Movement
in fiJnds
Unr¢stricted funds
Genernl fund
178,661
{163,113)
15,548
TOTAL FUNDS
178,661
(163,113)
15.548
Page 10

KETTON EARLY BIRDS
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 AUGUST 2021
MOVEMENT IN FUNDS- coThlinued
A currenl year 12 month5 and prior year 12 months Combined rAisilion is as follow5:
Net
movement
in fijnds
Al
31.8.21
At 1.9.19
Uttrestricted futtds
Generdl fund
66,390
13.534
79,924
TOTAL FUNDS
66,390
13.534
79,924
A CUTTent year 12 rnonth5 and prior year 12 months ¢ombined nd movement in funds. included in lh¢ abov¢ are
as follows..
Incoming
resour
Resourc¢s
expended
Movement
in fund5
Unrcstricled fund$
General fund
342,276
(328.742)
13,534
TOTAL FUNDS
342.276
(328.742)
13,534
12.
RELATED PARTY DISCLOSURES
Th¢rt were no related party transactions for the year ended 31 August 2021.
Pagell