RECISTERED COMPANY NUMBER: 07031461 (England and Walcs)
REGISTERED CHARITY NUMBER.. 114303$
REPORTOFTHE TRUSTEES AND
UNAUDITED FINANCIALSTATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023
FOR
KErroN EARLY BIRDS
Hackett Griffey LLP
Chartered Certified Accounwits
31 High Str¢¢t
Haverhill
Suffolk
CB9 8AD
*A035Z608'
2410512024
COMPANIES HCIJSE
#186

KE￿ON EARLY BIRDS
CONTENTS OF THE FIJYANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023
Page
Rtference and Administrative Det*i15
Report of the Trustees
Independ¢nt ExarniTher's Report
Stsiemen¢ of Finxnei*l Aetivities
St8iement of Fin*nci•l Posltion
Notu to the Financial St#iemttsts
Detsiled Statement of Finaneial Activities
12 to 13

KEThON EARLY BIRDS
REFERENCE AND ADMINISTRATIVE DETAII
FOR THE YEAR ENDED 3A AUGUST 2023
TRUSTEES
Dr Z Palmer (resigned 14.6.2023)
G CovingLon
E Sievenson
Mrs C A Loveday (trsigned 14.6.2023)
R Elding
K Butler
K Tunstsll
K Miller
KEBell
E Harri50n
R L Stringer
K Jone5 (appointed 14.6.2023)
D V Player (appoinied 25.1.2024)
COMPANY SECRETARY
K Miller
KEGIS'I'EKED OFFICE
. Church Walk
Kedington
Havethill
Suffolk
CB9 7QZ
REGISTERED COMPANY
UMBER
07031461 (England and Wales)
REGISTERED CHARITY
NUMBER
1143035
INDEPENDENT EXAMINER
Hackett Griffey LLP
Chanered Certified Ac¢¢)untants
31 High Street
Haverhill
Suffolk
CB9 8AD
Pag¢ I

KETTON EARLY BIRDS
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2023
The irustee5 who are also diredors of the charity for the purposes of the Companies Act 2006. present their report wilh
thE financial Statements of the charity for Ihe year ended 31 August 2023. The trustee5 have adopted th¢ provisions of
Accounting and Reporting by Charitie5'. StsteTnent of Recommended Prnctice applicable to charities preparing their
accounts in accordance with the Financial R¢Fthing Standard applicable in the UK and Republic of Ireland (FRS 102)
(effective l January 2019).
0￿EcTIVEs AND AcfiviTIES
Objectives and airn$
The charity's objective is to enhance th¢ d¢v¢loprnent and education of children under Sta￿tOry School age for the
benefit of the communiry.
The trusiees have compli¢d with thc duty in se￿10n 17 of the 201 I Charities Act wtth regard to the public benefit
requirement.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
The charitable #¢tivity of the company is the operation of a pre school in accordance with ihe obj¢¢tiv¢.
FINANCIAL REVIEW
Prin¢ipal funding $ource5
The principal funding sour¢e5 for the charity are by way of fees rend¢red and local auihortty grants.
Rcserv¢s policy
'rhe funds of ihe charity are applied in fvrtherance of iys objectives and aim5. It is the p)licy of the charity to maintain
unrestricted funds, which are ihe free re5eTV¢S of the charity, at a level to provide sufficient funds to cover temporary
liming differences in grant claims and io cover Modera￿ shortfalls.
STRUCTURE, GOVERNANCE AND MANAGEMEIYT
Governing document
The charity is controll¢d by its governing d¢xument. a deed of and consiittlle5 a limited cornpany. limited by
8uarantec, as defined by the Companie5 Act 2￿.
Rceruitment and appointrneD¢ of new trustees
The directors of the company are also charity trustees for the purposes of charity law. The recnjitment and appointment
of new trustees are in accordance with the ciTrnstitution of the charity and re-elected at the Annual General Meeting.
?￿d signed on its behalf by:
Approved by order of lh¢ board of irusttts on.. .
K Mill¢r- Secretary
Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
KE￿ON EARLY BIRDS
lrtdependent exarniner'5 report to the trusttts of K¢tton Early Birds {'th¢ Company.)
I rew)rt io the charity trusiees on my examination of the accounts of ihe Company for the year ¢nded 31 August 2023.
Re5ponstbilities and ba$is of report
As the charity's Irusiees of the Company (and a150 its directors for the purposes of company law) you are responsible for
the Preparation of the accounts in accordance with ihe requirements of th¢ Companies Act 2006 Cthe 2006 Aci.).
Having satisfied myself that the accounts of the Company are not required io be audiied under Part 16 of the 2006 Act
and are eligible for indepcndeni examination. I report in r¢5p¢cI of my examination of your charity's account5 as carried
our under Section 145 of the Charities Aci 2011 (the 2011 Acf). In carrying oui my examination I have followed the
Directions given by ihe Charity CoTnmission under Section 145(5) (b) of the 2011 Aci.
Independent eyJminer'5 statement
I have completed my examination. I confinn that no matters have come to my attention in connection wilh the
¢xamination giving me cause ￿ believe..
atcounting records were noi kepr in respKi of th¢ Company as required by Seaion 386 of the 2006 Act; or
the accounts do nor accord wth those records- OT
the accounts do not comply with the accouniing requirements of Se£tion 396 of the 2006 Act other Lhan any
requirement that the accounts give a tru¢ aThJ fair view ￿}ch is not a matter considered as pan of an independ¢nt
examination. or
the accounts have not been prepared in accordance with the rnethods and principle5 of th¢ Statement of
Recommended Practice for accountin8 and reporting by charitie5 (applicable to Charities prepartng their accounts
in accordance wilh ihe Financial Reponing Standard applicable in the UK and Republic of Ireland (FRS 102)>.
I have no concerns and have ttcn)ss no other mallers in conne￿10￿ with the examinaiion io which attention should
be drawn in this report in order to enabl¢ a proper understanding of ih¢ accounts to be reached.
Jonathan Griffty
Hackett Griffey LLP
Chartered Certified A¢wuntants
31 High Street
Haverhill
Suffolk
CB9 8AD
Date..
Page 3

KETTON EARLY BIRDS
STATEMEf4T OF FINANCIAL AcfiviTIES
FOR THE YEAR ENDED31 AUGUST 2023
2023
Total
fijnds
2022
Total
funds
Unrestricted
fijnd
Restricted
fund
Notes
INCOME AND ENDOWMENTS FROM
Ch4ritable activilie$
Other granis
Fees
Local authority grnnt
CJRS Glants
500
59.563
119,710
448
80.908
91.720
80.908
91.720
Other trading aciiviiies
Investment income
Other income
2,297
359
5,382
2,297
359
5,382
1.081
4.814
Total
180,666
180.666
186,127
EXPENDITURE ON
Charitsble 8etivitiCS
Op¢ryJtional costs of pre-school
201.548
201,548
185.587
NET INCOMEI(EXPENDITURE)
(20.882)
(20,882)
540
RECONCILIATION OF FUNDS
To￿1 funds brought forward
80.464
80.464
79,924
TOTAL FUNDS CARRIED FORWARD
59.582
59,582
80.464
. The no*$ fomi pan of thes¢ financial staiements
Page 4

KETTON EARLY BIRDS
STATEMENT OF FINANCIAL POSITION
31 AUGUST 2023
2023
Totsl
fund5
2022
Toial
fund5
Unrestriaed
fund
R¢5tricted
fund
Notes
FIXED ASSETS
Tangtble a55ets
13.149
13.149
7,30
CURRENT ASSETS
D¢btors
Cash at bank and in hand
3.514
48.356
3,514
48,356
2,036
103.076
51.870
51.870
105,112
CREDITORS
Arnounts falling due within one year
(5.437)
(5,437)
(7,116)
NET CURRENT ASSETS
46.433
46,433
97,996
TOTAL ASSETS LESS CURRE]4T
LIABILITIES
59.582
59.582
105,297
ACCRUALS AND DEFERRED INCOME
10
124.833}
NET ASSETS
59.582
59.582
80,464
FUNDS
Unresiricred fwids
59,582
80.464
TOTAL FUNDS
59.582
80,464
The chariiable company is eniitled to ex¢mplion from audii under SKtion 477 of the Companies Act 2006 for ihe year
ended 31 August 2023.
The members have not required the company to obtsin an audit of ILS financial statements for the year ended
31 August 2023 in accordance with Section 476 of the Companies Act 2006.
Thr rrusiees acknowledge their responsibilities for
(a)
ensuring thai the chorirablc cornpany keeps accounting records thai comply with Sections 386 and 387 of th¢
Companics Act 2006 and
preparing financial statements which give a true and fair view of th¢ state of affabrs of the charilable company as
at the end of each fjnancial year and of its surplus or defici( for each financial year in accordance with the
r¢quiremenis of Seciions 394 and 395 and which oiherwise comply with the requirements of the Companies Act
2006 relalillg to financial stsiements, so far as applicable io ihe charitable company.
(b)
The notes form part of these financial staternents
Page 5

KE￿ON EARLY BIRDS
STATEMENT OF FINANCIAL POSITION - contiThu¢d
31 AUGUST 2023
These financial statements have been prepared in accordano with the provisions applicable to ¢hariTable companies
5ubje¢t to th¢ 5rnall companies re8ime.
The financial statements were approved by the Board of Trustees and auihorised for issue
..li...Mplb .l¢J•*.. and w¢r¢ signed on its behalf by:
on
Tnjstee
Trusiee
E6CCAH S i Qi NJ Gie
The notes forrn part of these fjnancial statements
Page 6

KETTON EARLY BIRDS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023
ACCOUNTING POLICIES
B2515 of preparing the financial st¥t¢ments
The finoncial statements of the charitable Company. which is a public knefit entity under FRS 102. have been
prepared in accordance with the Charities SORP (FRS 102)'Accounting and Reportin8 by Charities." Statemenr
of Recommended Practice oppliuble to charities preparing iheir accounts in accordance with the Financial
R¢porting Standard applicable in ihe UK and Republic of Ircland (FRS 102) (effective l January 2019}',
Financial Reponing Standard 102 The Financial Reporting Standard applicable in the UK and Republic of
Ireland. and the Companies Act 2006. The financial statements hav¢ been prepared under the historical cost
convention.
Income
All income 15 recognised in the Statem¢nt of Financial Activities once the charity has entitlement to the funds, it
is probable that the income will be received and the amount can be measured reliably.
Exptndit¥re
Liabilities are recognised as expenditure a5 soon &5 there is a legal or constructivt obligation committing the
charity to that ¢xp¢nditure, it is probable that a transfer of econoTlliC benefits will be required in settlement and
Ihe amouni of (he obligatson can be measured reliably. Expendityre is accounted for on an accrua15 basis and has
beeTb classified under headings thai aggregate all cosi related io the ¢at¢gory. Where costs Cannoi be directly
ltribuicil to ￿A]CUlar headifi8> lliey liav¢ iywi dllo¢died 10 aerlvliies on a basis ￿)nsiSte￿I with the use or
resources.
Tangible fixed a55ets
Depreciation is provided at the following annual rates in order io wriie off each as5ei over its estimated useful
life.
Improvements to property
ai varying rdtes (x] tosi
The policy of Ihe charity is to capilalise fixed assef expendinlre greater than £l,(KK).
Taxation
The eharity is exempt from corporation tsx on its charitsbl¢ adivities.
Fund a¢counting
Unrestricted funds can b¢ used in accordance with the charitable objective5 at the discretion of the tnjstees.
Restricied funds can only be used for particular restricted purposes within the objects of the charity. Restrictions
arise when specified by the donor or when funds ar¢ raised for particular restricted pur5x)ses.
Further explanation of the nature and purpose of each fund is included in the notes to the flnancial statements.
Pension eosts and othcr PO$t-rttlrement benefits
The charitable company operdies a defined contribution pensi<￿ scheme. Contributions payable to rhe charitable
compan￿5 pension scheme are charged to the Staiemeni of Financial Actiyities in the period to which they relate.
ge7

KETTON EARLY BIRDS
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 AUCUST 2023
OTHER TRADING AcfiviTIES
2023
2022
Fundraising even
Oihcr receipis
1,948
349
54
1,027
2,297
1.081
INVESTMENT INCOME
2023
2022
Deposit accouni inierest
359
NET INCOMEI(EXPENDITURE)
Net incomeJ(expenditure) is sthied after chargingl(crediting)'.
2023
2022
Depr¢ciation - owned 18sets
,527
897
TRusfEES' REMUNERATION AND BENEFITS
Trustees, expenses
There were no
trustees. expenses paid for th¢ year ended 31 August 2023 nor for the year ended
J l August 2022.
STAFF COSTS
The average monthly number of employees during the year was &% follows".
2023
15
2022
Childcare & admirtistraiion
No employees received emolurnenL% in excess of £60.OLXI.
The averag¢ number of employees includes fijll tim¢ and part time sthff.
Page 8

KEThON EARLY BIRDS
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 AUGUST 2023
TANGIBLE FIXED ASSETS
Improvement5
io
property
COST
At I September 2022
Additions
23.182
7,375
At 31 August 2023
30,557
DEPRECIATION
Al I September 2022
Charge for year
15,881
1,527
At 31 August 2023
17.408
NET BOOK VALUE
At 31 August 2023
13,149
At 31 Augusi 2022
7,301
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Trade debtors
Other debtor5
1,669
1,845
1.688
348
3.514
2.036
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Trade creditors
Other creditors
Accrued expenses
537
2,500
2,400
622
2.636
3,858
5.437
7,116
io.
ACCRUALS AND DEFERRED INCOME
2023
2022
D¢f¢rred government grants
24,833
Page 9

KE￿ON EARLY BIRDS
NOTES TO THE FINANCIAL STATEMENTS- contlDued
FOR THE YEAR ENDED31 AUGUST 2023
MOVEMENT IN FUNDS
Net
movemeni
in funds
At
31.8.23
At 1.9.22
UDr¢strieted funds
General fund
80.464
120,882)
59,582
TOTAL FUNDS
80.464
(20,882)
59,582
Net rnovement in funds, included in the ai*)ve are as follow$-.
Incorning
resources
Resources
xpended
Movemeni
in funds
Unrcstrictcd fund5
General fund
180.666
(201.548)
(20,882)
TOTAL FUNDS
180,666
(201,548)
(20,882)
Cornpar4liYe5 for rnovtmtnt in funds
Net
movement
in ￿ndS
At
31.8.22
At 1.9.21
Unrestricted funds
General fund
79.924
540
80,464
TOTAL FUNDS
79,924
540
80.464
Comparative net movement in funds, included in the aiM)ve are &% ftlllows:
I￿orning
resources
Resources
expended
Movement
in fvnds
Unr¢5tricted fund5
General fijnd
186.127
(185.587)
540
TOTAL FUNDS
186,127
(185.587)
540
Page 10

KErroN EARLY BIRDS
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 AUGUST 2023
MOVEMENT IN FUNDS- continued
A current year 12 month5 and prior year 12 rnonths combined posiiion is as follows..
Net
movernent
in funds
At
31.8.23
At 1.9.21
Vnrestrieted funds
Generdl fund
79,924
(20.342)
59.582
TOTAL FUNDS
79,924
(20.342)
59,582
A current year 12 months and prior year 12 moDth5 combined net movemeni in fvnds. included in the above are
as follows-
Incoming
resou
Resources
expended
Movemenr
in funds
UDf¢51ricted fuffids
General fund
366,793
(387.135)
(20,342)
TOTAL FUNDS
366,793
(387,135)
{20,342)
12.
RELATED PARTY DIsC￿sUREs
There were no related party transactions for the year ended 31 August 2023.
Pag¢ll