PÉ
REcJ&fERED COMPANY NUMBER: 07031461 (England and Wgle5)
REGISTERED CHARITY NUMBER.. 1143035
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL sfATEMEJYTS FOR THE YEAR ENDED 31 AUGUST 2024
FOR
KETTON EARLY BIRDS
Streets Hackett Grityey LLP
Accountants & Business Advisers
31 Hi8h Str¢¢t
Haverhill
Suffolk
CB9 8AD
*AEL&3V48"
2fI04f2025
COMPANES HOUSE
A15
#126

KE￿ON EARLY BIRDS
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 3A AUGUST 2024
Page
Reference and Administrative Details
Report of the Trll5tecs
Indepcndcnt Eiaminer's Report
Stalement of Fin*ncixl Activities
St#ttment of Fin*mcial Positlo
Notcs to the Fin*nciAI Sta¢¢m¢nts
Detailed Sta¢cm£nt of Financial Attivities
12 10 13

KETTON EARLY BIRDS
REFERENCE AND ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED31 AUGUST 2024
TRUSTEES
G Covington (resigned 6.6.2024)
E Stevenson
R Elding
K Blttler
K Tun51all
K Miller
KEBell
E Harrison
R L Stringer
K Jones (resl8ned 3.10_2024)
D V Pla￿r (apFMJinied 25.1.2024)
COMPANY SECRETARY
K Miller
REGisfERED OFFICE
Church Walk
K¢dington
Haverhill
Suffolk
CB9 7QZ
.REGISTERED COMPANY
NUMBER
07031461 (England and Wales)
REGISTERED CHARITY
NUMBER
1143035
INDEPENDENT EXAMINER
SttEets Hackett Griffey LLP
Accountants & Business Advisers
31 High Srreer
Haverhill
Suffolk
CB9 8AD
P#ge I

KEThON EARLY BIRDS
REPORT OF THETRusfELS
FOR THE YEAR ENDED JI AUGUST 2024
The trusiees who are also direcioTS of the charity for the purposes of the Companies Act 2006, preseni iheir report with
Ihe financial staternents of the charity for the year ended 31 August 2024. The trustees have adopted the provisions of
Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicabl¢ in the UK and Republic of Ireland (FRS 102)
(effective l January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aim$
The charity's objective is to enhance the developmeni and eduution of children under Statutory school age for the
benefit of the community.
The tTusiees have complied wilh the duty in Section 17 of the 2011 Chariiie5 Act with r¢gard to ihe public benefit
requirem¢nt.
ACHIEVEMENT AND PERFORMANCE
Chxritablc actiwilits
The charitable activity of the company is the operation of a pre school in accordance with ihe objcctive.
FINANCIAL REVIEW
Principal funding sourtes
The principal funding sources for the Charity are by way of fees rendered and local authority grants.
Rescrvcs policy
The fllnds of th¢ charity are applied in furth¢rance of iv5 objectives and aims. li is the policy of ihe charity to maintsin
unresrricied fvnds. whi¢h are the free re5¢rve5 of th¢ charity, at a level to provide sufficient fvnds to cover temporary
liming diff¢rences in grant ¢laim5 and to covtr moderate shortfalls.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Gov¢rning dotumcnt
The charity is controlled by its governing do¢um¢nL a de¢d of trusi, and conmituies a limiied company. limiicd by
guaranicc. as d¢fined by the Companies Act 2006.
Reervitmcnt and 8ppointment of new tr￿Ste¢S
The directors of the company pre also charity truste¢s for the purposes of charity law. The recrnitment and appointment
of new trustecs are in accordance with the constitution of the charity and re•ele¢ted at the Annual General Meeting.
Approved by order of th¢ board of trustees on .)3 ..fae.&.&k￿1.s . and signed on its behalf by..
iller- S¢cr¢tary
Page 2

INDEPENDENT EXAMINER'S REPORTTO THE TRusfEES OF
KETTON EARLY BIRDS
Independent cxaminer's report to the trustees of KettoTh Early Birds {'the CoTNp8ny')
report io the charity trustees on my examination of the a¢￿ints of the Company for the year ended 31 August 2024.
Rcsponsibilili¢s and basis of reporl
As the eharity's tnistees of the Company (and also its director5 for the purposes of cornpany law) you are responsible for
the preparation of the a¢¢(MLnts in accordan¢¢ with the requirem¢nts of the Compani¢s Act 2006 (Ihe 2006 Act,).
Having 5atisfLed myself that the accounts of the Company are nol required io be audit¢d under Part 16 of the 2006 Act
and are eligible for independent examination. l Tep)n in respeci of my examination of your chariW5 accounrs as carried
out under Section 145 of ihe Charities Acr 201 l (Ihe 2011 ACQ. In canying Qui my ¢xamination I hav¢ followed the
Directions given by the Charity Comrnission under S¢£tion 145(5} (b) of the 201 l Act.
Indeptndcrtt examiner's statement
I have completed my examination. I confirni that no matters have come to my attention in connection with the
examinaiion giving me cause to belie￿..
accounting records were noi kept in respect of the Company as requI￿d by S¢¢tion 386 of the 2006 Act,. or
Ihe accounts do noi accord wi(h those records- or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Aci other than any
requiTem¢nt thar the accounts give a and fair vi¢w which is noi a rnatter considertd as part of an independent
examination. or
thc aceounts have not prepared in accordance with the methods and principles of the Siatemeni of
R¢comm¢nded Pra¢tic¢ for accounting and r¢portin8 by ¢haritiC5 (applicable to charities preparing ¢heir accounts
in ac¢ord3nce wilh the Financial Reponing Stsndard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concems and have come across no other matt¢rs in connection with the examination to which attelllion should
be drawn in thi5 report in order io enable a proper understanding of the accounts to be reached.
Jonathan Griff¢y Fciii L T
Sireets HaGk¢tt Griffey LLP
Accountants & Busines5 Advisers
31 High Street
Haverhill
Suffolk
CB9 8AD
Date..
Page 3

KErroN EARLY BIRDS
STATEMENT OF FINANCIAL AcfiviTIES
FOR THE YEAR ENDEDJJ AUGUST2024
2024
Total
funds
2023
Totsl
nds
Unrestricted
fund
Restricted
fund
Noies
INCOME AND ENDOWMENTS FROM
Charitgbl¢ gctivities
Other grants
Fees
Local authority grant
500
78,270
137,790
500
78,270
137.790
80,908
91,720
her trading activities
Investment income
Other incorne
9.819
910
5,271
9,819
910
5,271
2297
359
5,382
Tot31
232.560
232,560
180,666
EXPENDITURE ON
Charitable activitics
Opcrational cosis of pre-school
205.73 1
205,731
201,548
NET INCOME/{EXPENDITURE)
26,829
26,829
(20,882}
RECONCILIATION OF FUNDS
Tothl fund5 brought forward
59.582
59,582
80,464
TOTAL FUNDS CARRIED FORWARD
86.411
86.411
59,582
Th¢ notes forn) part of these financial stateTnents
Page 4

KE￿ON EARLY BIRDS
STATEMENTOF FINANCIAL POSITION
31 AUGUST 2024
2024
Totsl
funds
2023
Toial
fijnds
Unre5tricied
fund
Restricied
fund
Note5
FIXED ASSETS
Tangible assets
11.790
11.790
13,149
CURRENT ASSETS
Debtors
Cash ai bank and in hand
1.704
78,863
1.704
78,863
48,356
80,567
80.567
51,870
CREDITORS
Amounts falling due within onc ycar
(5,946)
(5.946)
(5,437)
NET CURRENT ASSETS
74,621
74.621
46,433
TOTAL ASSETS LESS CURRENT
LIABILITIES
86.411
86,411
59,582
NET ASSETS
86,411
86,411
59,582
FUNDS
Unrestricted fvnd5
10
86.411
59,582
TOTAL FUNDS
86,411
59,582
The chariiable company 15 entitled to ¢x¢mption from audit under Section 477 of the Companies Aci 2006 for the year
ended 31 August 2024.
The members have not required the company to obtain an audit of its financial siattments for the year ended
31 August 2024 in accordance with Section 476 of the Companies Act 2006.
Thc ¢rthst¢es acknowleL1¥¥ their responsibilities for
(a)
ensuring that the charirable company keep5 a¢￿￿ntIng records that comply with Sections 386 and 387 of ihe
Companies Aci 2006 and
preparing financial statements which give a true and fair view of the state of affairs of the charitable company as
at the end of each financial year and of its surplus or deficii for financial year in accordance with the
requbremenis of Sections 394 and 395 and which oiherwise c4)mply with the requirements of the Companies Act
2006 relating io flnancial statemcnts. so far as applicable to the Charl￿ble company.
(b)
The notes fomi part of these financial sthiem¢nts
Page 5

KETTON EARLY BIRDS
STATEMENTOF FINANCIAL posifioN- wntiThued
31 AUGUST2024
These financial statements have been prepared in accordance with the provisions applicable io charitable companies
5ubj¢ct to the small companies re8ime.
I'he financial statements were approved by the Board of Trnstees and authorised for issue
..TrtrPLN5.￿.￿.... and w¢r¢ Signed on its behalf by:
on
•- 31n" -
TrusieE
Trustee
The notes foml part of these financial swements
Pag¢ O

KEThON EARLY BIRDS
iYOTES TO THE FINANCIAL sfATEMENTS
FOR THE YEAR ENDED31 AUCUST 2024
ACCOUNTING POLICIES
Ba515 of preparing the finaneial statements
Th¢ flnancial statements of the charitabl¢ company, whi¢h is a public b¢nefii entity under FRS 102, have be¢n
prepared iTi accordance with the Charitie5 SORP (FRS 102) 'Accounting and Reponing by Ch8ritie5'. Siaiement
of Recommended Prdctice applicable to charities preparing ihcir accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective l January 2019),.
Financial Reporting Standard 102 Th¢ Financial Rcwjrting Srandard appli¢able in the UK and Republic of
Ireland, and the Companies Act 2006. The financial statemtnts have been prepared under the historical cost
conv¢ntion.
Income
All in¢ome is recognised in th¢ Sraiement of Finan¢ial Activiiies on¢¢ th¢ charity has entitlern￿t to ihe fvnds, it
is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabililies are recognised as expendiwre as soon as there is a legal or c¢)nsmiciive obligation cornmiiring the
charity to that expendiwr¢. it ts probable that a transfer of e¢onomic benefits will be required in settlement and
the amount of the obligation can Ix mu5ured reliably. Expenditure is accounted for on an accruals basis and has
been classified under heading5 thai aggregate all co* related to the category. Where costs cannoi be direcily
attributcd to panicular headings they have be¢n allocated to activities on a basrs consistetji wilh rhe use of
rc50urc¢5.
T*ngible fixcd 85sets
Depieciaiion is provided ai the following annual Ne5 in order io off each a55et over its estitnated useful
Improvements to piopeny
at varying Ta￿ on c05t
The policy of the charity is to capitslise fixed asset ex￿ldI1ure greater than £1,000.
Tlxatio
The charity is exernpt from CO￿OratIOn lax on its charitsble aciivities.
Fund accountlng
Unre5tri£ted fund5 can be used in a¢cordan¢e with the charimble objtctives at the discretion of the irusiees.
Restricted ￿ndS can only be used for particular restricted purposes within the objects of the charity. ReMricrion5
arise wh¢n SP¥Lified by the donor or when funds arc rdi5ed for particular restricted purposes.
Further expl8nation of the nature and PUfFrf)se of uch fund is incluthd in ihe notes io the financial st*ements.
Pension costs and other post-rctirement benefits
The chariiable company operates a defined contribution pension scheme. Conrributions payable io the charirable
company's pension scheme are charged to the Staiemeni of Financial ActLVlti¢s in the ￿ri(>d to which they relate.
Page 7

KErtON EARLY BIRDS
NOTES TO THE FINANCIAL STATEMENTS- continutd
FOR THE YEAR ENDED 31 AUGUST 2024
OTHER TRADING ACTIVITIES
2024
202i
Fundrdistng events
Other receipts
9,492
327
1,948
349
9,819
2,297
INVESTMENT INCOME
2024
2023
Deposii account interest
910
359
NET INCOMEI{EXPENDITURE)
Net incomeJ(expendrture) is srared after charging/(credrting)".
2024
2023
Depreciation- owned asscts
1.359
1,527
TRUSTEES, REMUNERATION AND BENEFITS
Tryst¢es' expenses
There were no
31 August 2023.
tnjstees. ¢xpenses paid for the year ¢nded 31 August 2024 Dor for the year ended
STAFF COSTS
The avcrage monthly number of employees during the year was as follows..
2024
16
2023
15
Chsldcare & administrdtion
No employees receI￿d emoluments in excess of £60.000.
The average number of employees includes full lime and part time suff.
Page 8

KETTON EARLY BIRDS
NOTES TO THE FINANCIAL sfATEMENTS- continued
FOR THE YEAR ENDED 31 AUGUST 2024
TANGIBLE FIXED ASSETS
Improvements
co
property
COST
At I September 2023 and 3 R August 2024
JO,557
DEPRECIATION
At I September 2023
Charge for year
17.408
.359
At 31 August 2024
18.767
NET BOOK VALUE
At 31 Augu512024
11.790
At 31 August 2023
13.149
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trdde dcbtors
Oth¢r debtors
1,354
350
1,669
1,845
1,704
3,514
CREDITORS: AMOUNTS FALLif4G DUE WITHIN ONE YEAR
2024
2023
Trade ¢reditor5
Other creditors
Accrued ¢xp¢n5es
469
1.138
4,339
537
2,500
2.400
5.946
5,437
10.
MOVEMENT IN FUNDS
Net
movem¢nt
in fvnds
A(
31.8.24
At 1.9.23
Unrc5tri¢ted fund5
General fund
59,582
26.829
86,411
TOTAL FUNDS
59,582
26,829
86.41
Page 9

KETTON EARL Y BIRDS
NOTES TO THE FINANCIAL SfATEMENTS- ton¢inued
FOR THE YEAR ENDED 31 AUGUST 2024
10.
MOVEMENT IN FUNDS- continued
N¢t mov¢rnent in fvnds. included in the al)ove are &% follows..
Incoming
resources
Resources
expended
Movement
in filnds
Unrestricttd funds
General fund
232.560
{205.73 1)
26.829
TOTAL FUNDS
232,560
(205.731)
26,829
CoMparAtiV￿ for movement in funds
Nei
mov¢m¢nt
in funds
At
i1.8.23
Ai 1.9.22
Unrestricted funds
General fund
80.464
(20.882)
59.582
TOTAL FUNDS
80,464
(20.882)
59.532
Comparative net movement in fvnds, included in the above are as follows..
Incoming
resources
Resour¢¢s
expend¢d
Movernent
in funds
Unrestrietcd fund5
General filnd
180.666
(201,548)
(20,882)
TOTAL FUNDS
180.666
(201.548)
(20,882)
A current year 12 month5 and prior year 12 months combined position is as ftIllow5.'
Net
movement
in funds
At
31.824
At 1.9.22
Unrestricted fuThds
G¢neral fvnd
80.464
5.947
86,411
TOTAL FUNDS
80,464
5,947
86.411
Page 10

KETTON EARLY BIRDS
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED31 AUGusf 2024
io.
MOVEMENT IN FUNDS- tontinued
A current ycar 12 months and prior year 12 ffK)nths combi1￿d net rnov¢m¢nt in funds. included in the above are
as follows..
Incoming
resources
Resources
expended
MovEmeni
in funds
Unrestricted funds
Generdl fund
413226
(407.279)
5,947
TOTAL FUNDS
413.226
(407279)
5,947
RELATED PARTY DISCLOSURES
There were no related pary transactions for the year ended 31 August 2024.
Pagell