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
CO￿A￿lEs HCiL8E
A13
#109
tr¢ets*latke¢r6riffc
Acctsuntanis & Business Advi5eTS
31 High Strcel
Haverhill
Suffolk
CB9 8AD

KE￿0￿ 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 Ha￿lSOn
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 $th￿rory 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 ¢x*min¢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 st*tcm¢nt
Since YOUT charity's gros5 income exceeded £250,000 your examiner rn￿1 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
f￿￿￿5
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
'ro￿l 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.. s￿lemen[
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 alloCa￿d 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 eX￿nditur¢ 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 1￿clUded 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

KE￿014 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*ictC￿uTrd
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 tU￿ent year 12 monihs and prior year 12 months comb]r￿d nct movement in fund5. included in the above are
as Follow5..
In￿Ming
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