REGISTERED COMPANY NUMBER: Q7031461 (England and Wale5)
REGISTERED CHARITY NUMBER: 1143035
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL SfATEmE￿TS FOR THE YEAR ENDED 31 AUGUST 2022
FOR
KE￿ON EARLY BIRDS
Illlllllll
'K3UUWL'
IW0512023
CC*APANIES FIOUSE
A16
Hackett Griffey LLP
Chartered Certified Accountants
31 High Street
Haverhill
Suffolk
CB9 8AD

KErroN EARLY BIRDS
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUCUST 2022
Page
.Reference and Adminisirative Details
Report of the Trustees
Indeptndent Ex¥Jminer's R¢port
Stat¢m¢n¢ of FinaD¢i#l Aetivities
Statement of Fin¥JTrci*l P051tio
Notes to the Financial St*temeAts
Detailed Statement of Finan¢i*l A¢livilies
12 w 13

KE￿ON EARLY BIRDS
REFERENCE AND ADMINISTRATIVE DETAILS
FOR THE YEAR END£D31 AUGUST 2022
TRUSTEES
Dr Z Palmer
G COvin￿On
E Sievenson
C A LAivcday
R Elding
A Rule
A BrcK)ker {resigned 24.5.2022>
K Butler
K Tunstall
K Miller (appointed 24.5.2022)
K E Bell (appointed 24.5.2022)
E Harrison (appoinied 24.5.2022)
R L Stringer (appointed 24.5.2022)
COMPANY SECRETAR Y
K Miller
REGISTERED OFFICE
Church Walk
Kedington
Haverhill
Suffolk
CB9 7QZ
REGISTERED COMPANY
NUMBER
07031461 (Engla1￿ and Wales)
REGISTERED CHARITY
NUMBER
1143035
INDEPENDE￿r EXAMINER
Hackett Griffey LLP
Chartered Certified A￿oUn1ants
31 High Street
Haverhill
Suffolk
CB9 8AD
Page I

KETTON EARLY BIRDS
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2022
The fTusiees who ar¢ also dir¢ctors of ihe charity for the p￿r￿Se9 of the Companies Aci 2006. pres¢ni iheir report with
the fJnan£ial statements of the charity for the year ended 31 August 2022. The trustees have adopted the provisions of
Accounting and Reporting by Charities.. Ststemeni of Recommended Practice applicable to charities preparing their
accounts in accordante with the Financial ￿e￿rtIng Stsndard applicable in the UK and Republic of IT¢land (FRS 102)
(effective l January 2019).
OBJECTIVES AND ACTIVITIFS
Objectives and aims
The charitys objective is to enhance the development and education of children under ststutory school age for the
benefit of the community.
The tru5t¢¢5 have coniplied with th¢ duty in Section 17 of the 201 I Charities Aci with regard io the public benefii
r¢quirem¢ni.
ACHIEVEMENf AND PERFORMANCE
Charitable activiti
The chuitable activity of the company is the operation of a pre school in accordance with the objective.
FINANCIAL REVIEW
Prineipal fundirtg 50urtes
The principal funding sources for the charity are by way of ftts rendered and lo¢al authority gr￿t5.
Reserves policy
The fijnds of the charity are applied in furtherance of iv5 objeaives and aim$. It LS the policy of ihe charity io. maintsin
unrestricted ￿nds, which are the free reserves of the charity. ai a level to provide sufficieni fijnds io cover remporary
timing differences in grani claims and io cover moderaie shonfalb.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Coverning document
The charity is conirolled by its governing documenl a deed of tru#, and consiiruies a limited cornpany, limited by
guaTantee. as defined by the Companies Ad 2006.
Reeruitment and appointmeni of new Irustees
The director5 of the company are also charity trustees for ihe purposes of charity law. The recnjitment and appointment
of new tru51ees are in accordance wilh the constitution of the chariry and re-elxled at the Annual Generdl Meeting.
Approved by order of rhe board of In￿te¢S on . Il..Th.F&.i.3oJ?...... and signe41 on irs behalf by..
ecretary
Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
KETTON EARLY BIRDS
Independent examiner's report to the trust¢¢s of Ketton Early Bird5 {'the Company.)
I report ¢0 the ¢harity mJ5tees on my examination of.Ih¢ accounts of the Cornpany for the y¢or ended 31 August 2022.
R¢spon5ibilities and basis of report
As ihe charity's trusiees of the Company (and also its directors for the purposes of company law) you are responsible for
the preparation of ihe a¢￿U￿ts in accordance with ihe requirem¢nts of the Companies Act 2006 (the 2006 Act.).
Having satisfied rny5elf lh￿ th¢ accounts of the Company are nol r¢quired to b¢ audi*d under Part 16 of the 2006 Act
and are eligible for independeni examination, I repon in respeci of my examination of your charity's accounts as carried
out under Seciion 145 of the Charities Act 2011 ('Ihe 201 l Att?. In carying our my examination I have followed th¢
Directions given by the Charity Commission under Seciion 145(5) (b) of the 201 l Act.
Independent exarniner'5 St8ternent
I have completed my examination. I wifim th* no matt¢rs have come to my attention in conneciion with the
examination giving me cause to b¢lie¥e-
accounting records were not kew in respect of rh¢ Ci)mpany as r¢quired by Section 386 of lh¢ 2006 ACL or
the accounts do not accord with those records: or
the accounts do not comply with the accounting requirements of Seaion 396 of the 2006 Act other than any
requirement that the accounts give a true and fair view which is not a mauer considered as part of an independent
examination" or
the accounts have not been prepared in accorda]Ke with the methods and principle5 of th¢ Statement of
Recornmended Practice for accounting and rep)rting by charities (applicable io charirie5 preparing their accounts
in ac¢ordance with th¢ Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)).
I have no concern5 and have come across rK) other rna￿r$ in conne¢tion with the examination ro which allention should
be drawn in this report in order to enable a propel underst3nding of the accounts to be reached.
Jonathan Griffey
H￿kett Griffey LLP
Chartered Certified Accouniants
31 High Street
Haverhill
Suffolk
CB9 8AD
Date..
Page 3

KETTON EARLY BIRDS
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED31 AUGUST2022
2022
Total
nds
2021
Total
funds
Unrestrictrd
fvnd
Restricted
fvnd
Notes
INCOME AJYD ENDOWMENTS FROM
Ch&rilable actLVltie5
Oth¢r grants
Fee5
Local authority grant
CJRS Grants
West Suffolk Council Covid 19 Busin¢s5 Grant
500
59.563
119.710
448
500
59.563
19.710
448
8,208
47,197
88.806
3,619
8,803
Orher trading aciiviiies
Invesimeni income
Other inwme
1,081
1,081
2,801
4.814
4.814
4,173
Total
186,127
186.127
163,615
EXPENDITURE ON
Charitabl¢ attivili¢5
Operational cosrs of pre-school
185.587
185,587
165.629
NET INCOMEI(EXPENDITURE)
540
540
(2.014)
RECONCILIATION OF FUNDS
Total funds brought fonward
79,924
79.924
81,938
TOTAL FUNDS CARRIED FORWARD
80,464
80.464
79,924
The notes forn part of these financial statements
Page 4

KEfroN EARLY BIRDS
STATEMENTOF FINANCIAL POSITION
31 AUGusf2022
2022
Total
funds
2021
Total
funds
UnrEStri¢ted
fi￿d
Restricted
fund
Notes
FIXED ASSETS
Tangible 8ssets
7JOI
7,301
8,198
CURRENT ASSETS
Debtors
C&sh ai bank and in hand
2,036
103,076
2.036
103.076
1.969
93,939
105,112
105.112
95.908
CREDITORS
Amounts falling due wiihin one year
(7,116)
(7,116)
(5,181)
NET CURRENT ASSETS
97.996
97,996
90,727
TOTAL ASSETS LESS CURRENT
LIABILITIES
105,297
105,297
98,925
ACCRUALS AND DEFERRED INCOME
10
(24.833)
(24.833)
(19,001)
NET ASSETS
80,464
80,464
79,924
Fuf4DS
Unrestricted funds
80,464
79,924
TOTAL Fuf4DS
80,464
79.924
The chariiable company is entitled io exemption from audii under Section 477 of the Companies Aci 2006 for the year
ended 31 August 2022.
The members have not required the company to obthin an audit of its financial stsiements for the year ended
31 August 2022 in accordance with Seciiot1476 of th¢ Companies Act 2006.
The trustees acknowledge their responsibilities for
(a)
ensuring thai the charirabl¢ company keeps ac¢ountin8 records that comply with Section5.386 and 387 of the
Companies Act 2006 and
preparing financial ststements which giv¢ a true and fair view of the of affairs of the charitsbl¢ company as
at th¢ end of each financial y¢ar and of lis surplus or deficil for each financial year in accordallce with the
r¢quirements of Sections 394 and 395 and which otherwise comply with ihe requiremenrs of ihe Companies Act
2006 relating 10 financial staiemeni4 so far as applicable to the charitsble company_
(b)
The notes form part of these financial Stsiemenls
P•ge 5

KETTON EARLY BIRDS
STATEMENT OF FINANCIAL POSITION- continued
31 AUGUST 21122
These financial statemenls have been prepared in accordance with the provision5 applicabl¢ to charitable companbes
Subject to the small companbe5 regime.
The financial statements were approved by ihe Board of Tru$t¢es and authorised for issue
.fTrR..kn￿........ and were signed on its behalf by:
on
Z Paltner- Trustec
The notes forni part of the5¢ financial sraiemenÈS
P#g¢ 6

KE￿ON EARLY BIRDS
NOTES TO THE FINANCIAL STATEMENrs
FOR THE YEAR ENDED 31 Aucusf 2022
ACCOUNTING POLICIES
Ba515 ofprtparinE the finaocial statements
The financial ststements of the charitable company. which is a public benefii eniiry under FRS 102, have been
prepared in accordance wilh ihe Charities SORP (FRS 102) 'Accounting and Reponing by Charities.. Siaiement
of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in th¢ UK and Republic of Ireland IFRS 102) (effective l January 2019),.
Financial R¢porfing Standard 102 The Financial ReEX)rting Standard applicable in the UK and Republic of
Ireland, and the Cornpanies Act 2006. The financial siatemEnts have been prepared under the historical c051
convention.
ID¢ome
All income is recognised in the Ststemeni of Financial Aciivitio once the charity has entitlement to the funds, it
15 probable ihai the income will be received and ihe amount tan be me&5ured reliably.
Expenditure
Liabilities are recognised Is expendi￿re as soon as ihere is a legal or wn$tNctive obligation committing the
charity to thai expenditure. il is probable ihai a iransfer of economic benef)￿ will be required in senlemenl and
the amount of the obligaiion can be measured r¢li¥bly. Expenditure is accounted for on an accruals basis and ha5
been classified under headings ihai aggregate all ¢osi related io the caiegory. Where costs cannot be directly
attributed to particular headings they have been ¥llocawl to ¥tivitie5 on a ba8is consisienr wilh rhe use of
resources.
Tangible fixed #ssets
D¢preciaiion is Provided at the following annual rates in order io write off each L%sei over its estimaied usefvl
Improvements to property
ai varying rates on ￿s1
The wjlicy of ihe charity is to capiralise fixed asset expenditure gr¢ater than £1,000.
T4¥ation
The charity 15 exempt from corpordiion tax on its charitsble activiiies.
Fund a¢eounting
Unresrricied fund5 can be used in accordance with thE charithble objectives at ihe discrnion of the mLSte¢s.
Restricted ￿ndS can only be u5¢d for particular restricted purposes within the objects of the charity. Restrictions
arise when specified by the donor or when funds are raised for particular restricied PUTposes.
Further ¢xplanation of the nawr¢ and purpDse of each fllT￿ is included in ihe notes io the financial staiemenis.
Pension costs and other post-retirement btnefits
The chariiable company operates a defined contribution pension scheme. Contributions payable to the charitable
company's p¢nsiort %heme are charged to the Swemeni of Fin8n¢ial A¢tiYtties in the period io which they relate.
Page 7

KE￿01¥ EARLY BIIiDS
NOTES TOTHE FINANCIAL STATEMENTS- coillin￿ed
FOR THE YEAR ENDED 31 AUGUST 2022
OTHER TRADING AcfiviTIES
2022
2021
Fundraising events
Other receip
54
1,027
2,679
122
1,081
2.801
INVESTMENT INCOME
2022
2021
Deposil account interest
NET INCOMEI(EXPENDITURE)
Nei income/(expendiDJre) is swed after char8inpJ(crediting)'.
2022
2021
Depreciation- owne(l a55ets
897
1,983
TRUSTEES, REMUNERATION AND BEP4EFIIS
Trwsttts. expens¢S
There were no
31 Augus12021.
mistees, exp¢nses paid for the year cnded 31 August 2022 nor for the year ended
STAFF COSTS
Th¢ averag¢ monihly number of employees during the year was follows..
2022
2021
15
Childcare & adminkstration
No employees received emoluments in excess of £60.000.
Thc avera8e number of employees includes full tirne and.part time staff.
Page 8

KETTON EARLY BIRDS
NOTES TO THE FINANCIAL STATEMENTS- eontinued
FOR THE YEAR ENDEDJI AUCUST 2(122
TANGIBLE FIXED ASSETS
Improvements
to
property
COST
Ai I Sepiember 2021 and 31 August 2022
23.182
DEPRECIATION
Ai I September 2021
Charg¢ for year
14,984
897
At 31 August 2022
15.881
NET BOOK VALUE
Ai 31 Augus(2022
7.301
At 31 Au8USt 2021
8,198
DEBTORS: AMou￿rs FALLING DUE WITHIN ONE YEAR
2022
2021
Trade debtors
her debtOTS
1.688
348
1,439
530
2,036
1,969
CREDITORS: AMOUM FALLING DUE WITHIN ONE YEAR
2022
2021
Trade ¢rediiors
Other creditors
Accrued exp¢nses
622
2.636
3,858
1.996
3.185
7,116
10.
ACCRUALS AND DEFERRED INCOME
2022
2021
Deferred gov¢rnm¢ni grants
24,833
19.001
Page 9

KErroN EARLY BIRDS
NOTES TO THE FINANCIAL STATEMENTS- eontinued
FOR THE YEAR ENDED 31 AUGUST 2022
MOVEMENT IN FUNDS
Net
movemeni
in fijnds
At
31.8.22
At 1.9.21
Unrestrietsd funds
General fund
79.924
540
80,464
TOTAL FUNDS
79,924
540
80,464
Nel mov¢menl in funds, included in the above are & follows..
Incoming
resources
Resources
expended
Mov¢rneTri
in funds
UDre5tricted fund$
General fund
186,127
(185,587)
540
TOTAL FUNDS
186,127
(185.587)
540
Comparative5 for movement its
Nel
movement
in fiJnds
Ai
31.8.21
At 1.9.20
Unrestricted funds
General ￿nd
81.938
(2,014)
79,924
TOTAL FUNDS
81,938
(2,014)
79,924
Comtmraiive net movement in fvnds. included in the above are a5 follows:
Incoming
rc50urces
Resource5
expended
Movement
in funds
Unreslricted funds
General fund
163.615
(165.629)
(2.014)
TOTAL FUNDS
163.615
(165,629)
(2.014)
Pag¢ 10

KETTON EARLY BIRDS
NOTES TO THE FINANCIAL STATEMENTS- ¢Ontin￿ed
FOR THE YEAR ENDED31 AuGvsf 2022
MOVEMENT IN FUNDS-rontin￿eII
A current year 12 months and prior year 12 months combined position is as follows..
Nei
rnovement
in funds
Ai
31.8.22
Ai 1_9_20
UnT￿tricted r￿n￿5.
Generdl fund
81,938
(1.474)
80,464
TOTAL FUNDS
81.938
(1,474)
80,464
A currenl year 12 months prior year 12 rnonths combined movement in ￿nds. included in the above are
as follows-.
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
Generdl fund
349,742
(351,216)
(1.474)
TOTAL FUNDS
349,742
(351.216)
(1,474)
12.
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 August 2022.
Pagell