REGisfERF.D COMPANY NUMBER: 117031461 (England and Wales) REGISTERED CHARITY NUMBER: 1143035 REPORT OF THE TRUSTEFS AND UNAUDITED FINANCIAL STATEMENTS FOR TNg YEAR ENI)EI) 31 AUGUST 2025 FOR KF.ThON EARLY BIRDS *AFIJY03N• 07105r2026 COAlEs HCiL8E A13
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tr¢ets*latke¢r6riffc Acctsuntanis & Business Advi5eTS 31 High Strcel Haverhill Suffolk CB9 8AD
KE0 EARLY BIRDS COTrITENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 Aucusf 2025 P#gc RefereThcc and AdmiDl$trativc Dctsils R¢port of the Trusices IndepcndeTrt Examiner's Report Statement of Financial Attivities Statement of Fin*nct81 Positio Notu to the Fin#Ncial Statemeiits
KEThOJ¥ EARLY BIRDS REFERENCE AND ADMINISTRATIVE DETAIIS FOR THE YEAR ENDED JI AUCUST 2025 TRusfELS E Stevenson R Elding K Butl¢r K Tunsiall K Millcr KEBell E HalSOn R L Stringer K Jones (re5hgned 3.10.2024) D V Play¢r COMPANY SECRETARY K Miller REGISTERED OFFICE Church Walk Kedington Haverhill Suffolk CB9 7QZ RF.CISTERED COMPANY NUMBER 070i1461 (England and Wales) RF.GisfERED CHARII'Y NUMBER I 143035 INDF.I)END£NT EXAMINF.R Streets Ha¢ken Griffey LLP Accoun¢ants & Business Adviscrs 31 High Streei Haverhill Suffolk CB9 8AD Page I
KEThON EARLY IIIRDS REPORTOF THE TRUSTEES FOR THE YEAK ENDED 31 AUGUST2025 The irusices who are a150 dircctor5 of the chariry for the purpose5 of the Companies Act 2006. present their report with Ihe financial stdiements of the charity for the year ended 3 1 August 2025. The tnJ5tecs have adopted ihe provisions of AccouTrting and Reporfing by Charities.. Sraternent of Recommended Practice applicable to charities preparing their a¢couDis in accordan¢e with ihe Financial Reporting Slandard applicabl¢ in the UK and Republic of Ireland {fRS 102) (effcctivt l January 2019). OBJECTIVES AND ACTIVITIES Objectives and aim5 The charity's objective r5 to enhance the developmeni and edu£alJon of children undw $throry school agc foT the benefit of ¢he community. The trustee5 have cornplied with the duty in Se£tion 17 of ihe 2011 Charitlcs Act with regard io the public benefif requirement. ACIIIF.VEMF.NTS AND PKRFORMANCE Charitable activitles The charitable activity of the company is the operniion of a pre h0o] in accordance with ihe objective. INANCIAL REVIEW Princip*l fundithe sourcts The principal funding Sources foi the charity are by way of ftts rendered aTKI local authority granis. Rts¢rves policy The fund5 of Ihe chariry ar¢ applied in fuTtherance of it's objectives and aims. It is the policy of thc charity io maintain unre51ricied fuThd5, which are the free reserves of the charity, al a level ro provide sufftcient fvnds to cover iemporary liming difFercnccs in grani claims and to cover moderate shortfall5_ Sl'RucfuRTr., C.OVLRNANCF. AND MANACF.MENT Governing documrnl -rhe tharity is ¢onrrollcd by its tsoverning documeni, a deed of trust. and consiitutes a limited company. lirnited by guaraniee, as defined by the Compani¢s Act 2006. Reeruitment and appointment of ntw tr$1¢ The dirEcLoT5 ofihc ¢ompany are also charity irusiecs for the PUTPOSCS of charity law. The recruitment and appotniment of new trusiccs arc in accordance with the constilution of ihe charity and re-clected at the Annual General Meeting. Approved by order of the board of trusiees on ....IS.. 14p.QiNlQ>..f. and signed on its behalfby: Illcr- Secretary Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF KErroN EARLY BIRDS Indcpcndent ¢xmin¢r's report to tb¢ trustcts of Kttton Early Birds ('the Cornpany'l l report (o the charity tru¥ees on my examinatron of thc accounts of the Q>mpany for ihe year ended 31 Augu512025. Resp0th5ibilitics #nd basis of report As th¢ thaTILy'S trnsiees of the Comparty {and also its directors for the purposes of company law) you are responsible for the prcparation of the accounts in accordance with ihe requirements of ihc Companies Aci 2006 (Ihe 2006 A¢¢'l. Havin8 saiisfied myself ihat th¢ accounts ol the Company are t)ot required ¢0 b¢ audit¢d und¢r Part 16 of ihe 2006 Aci and are eligible for independent examination, I rewrt in respect of my examination of YOUT chariws accounts a5 carried out under Secthon 145 of ihe Chariiies Act 201 l Dhe 201 l Act.). In carrying oui my examination I have followed th¢ Direction5 given by the Charity CommissioD under Se¢tion 145(5) (b) of the 2011 Aci. IndepcDdeTrt cxgmitter's sttcm¢nt Since YOUT charity's gros5 income exceeded £250,000 your examiner rn1 a rncmber of a listed body. I can cofifimi Ihat l arn 9ualifi¢d to undertake the examination becausc l am a member of the A5s0ciaiion of Chartered Certified Accounianis. which is ooe of the listed bodies. I have camplcted my exafninaiion. I confimi th• no mauers have come io my att¢ntion in ¢onnectioTh with ihe examinaiion giving me cause io believe.. accounring records were not kept in respect of the Cornpany as required by Section 386 of the 2006 Act. or the accounts do not accord wilh those record5" or th¢ 8¢¢ounts do nor ¢omply wtth the accoullting requirements of Seciion i96 of the 2006 Aci oiher Ihan any requiremcnt that the accounts give a true and fair view which is noi a matter considered as part of &in indcpcndeni exartiinalion. or thc accounts have not been prepared in accordance with Lhe tnerhod5 and principles of the Staiemcnl of Recornmended Practice for accounting and reponin8 by chariiies (applicable to Charities pr¢paring ihoir a¢counis in a¢cordartce with the Financial Reporting Stsndard appli¢able in the UK and Republic of Ireland {FRS 102)). I have nLTr concerns and have come across no other maiters in Conneciion with the examiThation to which aneniion should be drawn in thi$ report in order io enable a Proper understanding of the a¢¢ounts 10 b¢ reached. Jonathan Griffey FCCA CfA Sireeis Hackett Griffey LLP Accountants & 8usiness Advrscrs 31 High Street Hav¢rhill Suffolk CB9 8Ar) Dat¢.. Page 3
KEThON EARLY BIRDS STATEMENT OF FINANCIAL ACTIVITIES FOR THF YEAR £iYDED JI AUGUST 2025 2025 Total funds 2024 Toial f5 Unrestricted fvnd Restricted fund Notes INCOME AND ENDOWMENTS FROM Chgritable #ctivitics Oihcr grants Fees Local authority grnnt 500 78,270 137.790 85.177 154,367 85,177 154.i67 Oiher trading activities Invesimeni income (hher income 7.188 943 9.346 7.188 943 9.346 9,819 910 5.271 Total 257.021 257.021 232,560 EXI)F.NDITURF. ON chari1gbl¢ activities Operation31 costs of PTe4¢hool 251,128 251.128 205.731 NF.T INCOME 5.893 5,893 26.829 RECONCILIATION OF FUNDS 'rol lund5 brought forward 86.411 86,411 59,582 TOTAL FUNf)S CARRIED FORWARD 92,304 92.304 86,411 The note5 fom part of ihese fhnancial statements Page 4
KETTON EARLY BIRDS STATEMEf4T OF FINAJYCIAL POSITION JI AUGUST 2025 2025 Total funds 2024 Total fund5 Unrestyicted fvnd Restricted fund Not¢5 FIXED ASSETS T&ingible asseis 10,578 10,578 11,790 CURRENT ASSETS Debtors Cash ai bank and in hand 1.364 87.491 1.364 87.491 1,704 78,863 88.855 88.855 80,567 CR£DII'ORS Amounrs falling due within one year {7,129) (7,129) (5,946) NET CURRENT ASSETS 81.726 81,726 74.621 TOTAL ASSETS LESS CURRENT LIABILITIES 92.304 92,304 86.411 NE'f ASSF.TS 92.304 92,304 86.411 FUNDS Unresiricted funds 10 86.411 'roTAL FUNDS 92,304 86.411 The chdritable company is entitled io exemption from audii under S¢¢tion 477 oFth¢ Companics Act 2006 For the year end I l August 2025. The metnber5 have not requir¢d the company to obtain an audii of its ftnancial statemenrs for the year cnded 31 August 2025 in accordance wilh Section 476 of the Companie5 Act 2006. -rhe trustees acknowledge their reS)nSIbl11[ieS for (a) ensuring rhat the charitable company keeps a¢courtting records that cornply with Section5 386 and 387 of Lhe Companies Aci 2006 and prcparing Frnancial siaiements which give a inje and faiF view of the 51atE of affairs of the ¢hariiable Company as at the end of each financial ycar and of its SUTplus or deficjt for each financial year in accordancc with the requirements of Se¢tions 394 and 395 and which otheNise comply with the re9uirements of the Companies Acr 2006 relaiing to financial siat¢ments. 50 far as appliabl¢ to the charitable company. (b) The notes fomi part of these finaT¥¢ial sthtem¢nis Pagc 5
KEThON EARLY BIRDS STATEMENT OF FINANCIAL POSITION- Continucd 31 AUGUST 2025 'rhesc financial statements hove been preparcd in a¢cord8n¢¢ with the provision5 applicable io charitable companies subject to the Small companies regimc. "The financial statefflents were approved by the Board of Trusi¢es and authorised for issue ..1.S..l&Pk. & %)>¢ . and were signed on its behalfby.. on K E Bell - l-rustee Sirin8er- TTU5tee The notes fom7 pan of these fjnancial starements Page 6
KErroN EARLY BIRDS NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 AUCUST 2025 ACCOUNTINC POLICIES Ila515 of preparing the financial 5tat¢mtnts The financial statemenis of the charirnble company. which is a public benefit enrity under FRS 102, have been prepared in accoidance wilh ihc Charities SORP {fRS 102) 'Accounting and Reporting by Charities.. slemen[ of Recommtnded Pracrice 2ppli¢able io ¢harilie$ preparing iheir acctsunts in 8¢COTdan¢¢ wilh ihe fknon¢ial tieporting Siandard applicable in ihe UK and Republic of Ireland (FRS 102) (effective l January 20191,, Financial Reporting Standard 102 The Financial Rewrting Standard applrcable rn the UK and RepublTrc or Ireland, and the Companies Aci 2006. The financial ststemcnts have been prepared under Ihe historical cost convention. Incomc All illcome is reco8nised ITr the Siaiement of Finan£ial Activities once the charity has entitlem¢nl to the funds, il is probable that the income will be received and the amount can be m&isurcd reliably. Expenditur¢ LiabilitlC5 arc recognised as expenditure as soon as ihere is a legal or construciive obligation committin8 ihe charity to thai ¢xp¢nditure. it is probable that a transfcr of economi¢ benefits will be r¢qLJiied in scitltmcni and Lhc amount of the obligation can be measured reliably. Expendiiure is accounted for on an accrua15 basis and has betN classified under headings rhai aggregate all cost related to the category. Whert costs cannot be direcily aitributed to panicular headings they have been alloCad to activllies on a basi5 consisitnr with ihe use of resouTCCS. 'I'angiblc fixcd ass¢t$ D¢prc¢iation Is provided at the following annual rnies in order io write off each a5sei over its estimaied useful Improvements lo prope at varying rat¢s on c05t -rhe poli¢y of the charity is to capiialise fixed asset eXnditur¢ greater thaft £l.000. T3xalie>Tr -rhe charity is exempt from corwratiim tsx on charithle acriviiies. Fund Accounting Unrestricted funds b¢ used in accordance with the ¢haritsbl¢ objective5 ai the discretion of the tnjstees. Re5tricied funds can only be used for particular restricied purposes wkthin ih¢ obj¢¢ts of th¢ charity. SiestTiCtjDn$ arise when specifted by the donor or when funds are raised for particular re51ficied purposes. runher explanation of the nature purpose of each fund 15 1clUded in the notes to the financial statemenrs. Pension cost$ 8nd other p051-relircmeni benefits The charitable company operates a defined contribution PEn5ion scheme. Contribuiions payable to the chariiablc company's pension scheme are charged to thc Siaicmeni of Financial Activiries in (he period 10 which they relaie. Pag¢ 7
KETTON EARLY BIRDS r40TES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDF.I) 31 AUGUST 2025 OI'HF.R TRADING AcfiviTIES 2025 2024 rundraisin8 events Other receipts 7,188 9,491 328 7.188 9,819 INVESTMENT INCOME 2025 2024 DeFbOSif ac¢ounr interest 943 910 NE'f INCOME/{EXPENDITURE} Net incomel(expendilure) is stated aftcr char8in81(¢rtditin8)". 2025 2024 Depreciation- owned asse15 1,212 1.359 TRUSTEES. REMUNERATION AND BENEFIIS Tru5ttts' ¢xptnscs There wcrt no 31 Augusi 2024. trusiees. ¢xpens¢5 paid for the year ended 31 Augusi 2025 nor for the year cnded STAFF cosrs The av¢rage monihly nurllber of employees during thc year was as foljow 2025 2024 16 Childcare & administration No employees received cmoluments in excess of £60,000. The average number of employtts includes full time and pan time staff. Pa8¢
KErroN EARLY BIRDS NOTES TO THE FINANCIAL STATEMENTS- eofttrnued FOR THE YEAR ENDED31 AUGUST 21125 TANGIBLE FIXED ASSETS Improvemcnts io property COST At I September 2024 and 31 August 2025 30.557 DEPRECIATiof4 At I September 2024 Char8e for year 18.767 At 31 Augusi 2025 19.979 NF.T BOOK VALUE At 31 Au8usI 2025 10,578 At 31 August 2024 11,790 DF.BTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 -rrad¢ d¢biors Other debtors 1,364 1.354 350 1.364 1.704 CRF.DITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 'rrad¢ ¢reditOTS Orher creditors Accrucd cxpenses 2.969 1.322 2,838 469 4.339 7,129 5,946 10. MOVFMENT IN Fuf4DS movernent in fund5 At 318.25 Ai 1.9.24 Unrestricted funds Gencral fund 86.41 5.893 92,304 TOTAL FUNDS 86.41 5,893 92.i04 Page 9
KE014 EARLY BIRDS NOTES TO THE FINANCIAL STATEMENTS- Continued FOR THF. YEAR ENDED31 AUGUST 2025 io. MOVF.MENT IN Fuf4DS- continued Nei movement in nds, Included in the above aw follows-. Incoming resource5 Resources expended Movement in funds Unrcstrictcd funds General fund 257.021 (251,128) 5.893 TOTAL FUNDS 257,021 (251.128) 5,893 Cornparatives for rnov¢menl in ftsnds Net movement n fvnds At 31.8.24 At 1.9.23 Unrestricted funds General fund 59.582 26.829 86,41 TOTAL FUNDS 59.582 26,829 86,41 Comparative net movement in funds, included in th¢ above are as follows.. Incoming iesources Resources expcn(kd Movement in funds Unrestricted funds Generdl fund 232.560 (205.731) 26.829 TOTAL FUNDS 232.560 (205,731) 26.829 A current year 12 months and prior year 12 months combined position is as follows= Net movement in funds Ai 31.8.25 Ai 1.923 .nrest*ictCuTrd General fund 9-.5B TOTAL FUNDS 59.582 32.722 92.304 Page 10
KF.ThON EARLY BIRDS NOTES TOTHE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED31 AUGUST2025 10. MOVEMENT IN FUNDS- contirtved A tUent year 12 monihs and prior year 12 months comb]rd nct movement in fund5. included in the above are as Follow5.. InMing rc50urces Resources expended Movemeni in fund5 Unrestricicd funds General fijnd 489.581 (456,859) 32,722 TOTAL FUNDS 489,581 (456.859) RELATED PARTY DISCLOSURES Thert were 00 related party transaciions for the year ended 31 Au8USt 2025. Pagell