Charity Number: XR20748
Charity Number: NIC107976
Bluegrass Playclub
Accounts
for thc year ended 30 June 2022

Bluegrass Playclub
Contents
Page
Legal and Administrative Infonnation
Committee Report
Independent Examiners Report
Statement of Financial Activities
Balance slieet
Notes to the accounts
7-10

Bluegrass Playclub
Legal and Administrative Information
Charity Name
Bluegrass Play¢lub
Charity Numbor
XR20748
NIC107976
Operatlonal Address
Rosemount Resource Centre
l A Westway
Derry
BT48 9NT
Trustee5 Bluegrass PIAyclub
Christina Gallagher-chairperson
Saiidra Sweeney-Se¢retary
Deborah Wi150n-Treasurer
Orlaith Ward
Miclielle Brennan
Keith Swerdlick
Pauline Herron
Stacey Kavanagh
Accountants
McGroarty Mccafferty & Company Ltd
Accountants and Tax Consultants
2 Carlisle Terrace
Derry, BT48 6JX
Bankers
Bank of Ireland
27 Culinore Road
Derry
BT48 8JB
Page I

Bluegrass PIayclub
Report of The Management Committee
The Management Committee present their report and the financial statements for the year ended 30 June
2022.
Princlpal activity and objectivos
The Bluegrass Playclub is an unicorporated entity governed by a written constitution.
Tlirough the provision of safe and cost-effective child care the playclub aims to advance the overall welfare
of the children in its care by promoting the education, welfare, health and full development of each cliild and
guaranteeing the protection of each child from all kinds of harm.
Managemont Committee
The members of the charity for the purposes of charity law and throughout this report are collectively referred
to as the trustees.
The members serving during the year and since the year end were as follows:
Christina Gallaglier
Sandra Sweeney
Deborali Wilson
Pauline Herron
Orlaith Ward
Michelle Brennan
Keith Swerdlick
Stacey Kavanagh
The playclub is managed by a committee which meets at least three times a year and which is responsible for
ensuring that the playclub complies with it's aims and is properly managed.
The committee shall consist of tlie honorary officers, namely the chairperson, secr¢tary and treasurer, together
with not l¢ss tlian four and not more tlian nine other m¢mbers.
Public Benefit
Tlie charity's management committee have Complied with their duty to have due regard to the NI Charity
Commission's public benefit guidance when exercising any powers or duties to which the guidance is
relevant.
During tlie year the playclub provided a happy, caring and safe environment for the children in its care and in
providing tliat cliild care also lielped to promote the development of positive self-esteem and self-confidence
in the children who attend the playclub.
Risk Management
Tlie members have assessed the major risks to wliich the association is exposed, in particular those related to
the operations and finances of the association, and are satisfied that systems are in place to mitigate the
exposure to the major risks.
Ffinancial revicw
The financial perfom]ance is summarised in the enclosed Ydccounts.
Plans for Future Periods
The charity plans to continue the activities as outlined ablove in the forthcoming years subject to satisfactory
funding arrangements.
Page 2

Bluegrass Playclub
Report of The Management Committee Continued
Members Responslbilities In Relation To Tho Flnancial Statements
Tlie members are reponsible for preparing the annual report and the financial statements in accordance with
the applicable law and United Kingdom Generally Accepted Accounting Practice.
Tlie law applicable to charities in Northern Ireland requies the members to prepare financial statements that
give a true and fair view of the state of affairs of the charity at the end of the financial year and of its surplus
or deficit in tlie financial year. In doing so the members are required to:
select suitable accounting policies and apply them consistently;
make judgements and estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charity will continue in business.
The members are responsible for maintaining proper accounting records which disclose with reasonable
accuracy at any time the financial position of the charity and enables them to ensure that the financial
statements comply witli the Charities Act (Northern Ireland) 2008. The members are also responsible for
safeguarding the assets of tlie charity und hence for taking reasonable steps for the prevention and detection
of fraud and other irregularities.
Indepcndent Examiner
A resolution will be proposed at the Annual General Meeting that McGroarty Mccafferty & Company Ltd be
rc-appointed as accountants for the charity for the ensuing year.
By Order of the Management Committee:
Committee Member
Date:
Page 3

Bluegrass Playclub
Independent Examiner's report to the charity committee members of
Bluegrass Playclub
We report on the accounts of the ¢hariÉy for the year ended 30 June 2022, which are set out on pages 5 - 10.
Respectlve responsibilities of charity committoo members and examlner
As the cliarity's members you are responsible for the preparation of the accounts in accordance with the
Charities Act (Northern Ireland) 2008.
It is our responsibility to:
examine the accounts under Section 65 of the Charities Act.
follow the procedures laid down in the general Directions given by the Commission under Section 65(9) (b)
of the Charities Act;
state wlietlier particular matters have come to our attention.
Basls of Independent examlner's report
We have exainined your charity accounts as required under Section 65 of the Charities Act and our
examination was carried out in accordance with the general Directions given by the Charity Commission for
Nortliern Ireland under Section 65 (9)(b) of the Charities Act,
Our examination included a review of the accounting records kept by the charity and a comparison of the
accounts presented witli those records. It also included considerations of any unusual items or disclosures in
the accounts, and seeking explanation from you as cliarity memb¢rs concerning any such matters.
Our role is to stat¢ whether any material matters have come to our attention giving us cause to believe:
l. That accounting records were not kept in accordance witli Section 63 of tlie Charities Act.
2. That the accounts do not accord with those accounting records.
3. That the accounts do not comply with the accounting requirements of the Charities Act.
4. That there is further infomation needed for a proper understanding of the accounts to be reached.
Independent Ei xaminer's Statoment
We have completed our examination and have no concerns in respect of the matters 1- 4 listed above and, in
connection with the following Directions of the Charity Commission Northern Ireland. we have found no
matters iliat require drawing to your attention.
Mccroarty Mecaffcrty & Company Limited
Accountants and Tax Consultants
2 Carlisle Terrace
Derry
N Ireland
BT48 6JX
Date:
Page 4

Bluegrass Playclub
Statement of Financial Activities
for the year ended 30 June 2022
Unrestricted
Funds
Restrietcd
Funds
2022
2021
Incomo and Expenditure
Incoming Resources
Grants Received & Other Income
69,636
1,416
71,052
69,606
Total Incoming Resources
69,636
1,416
71,052
69,606
Resoure¢s Expended
Management & Administration
67,809
1,416
69,225
62,304
Total Resources Expended
67,809
1,416
69,225
62,304
Net Incoming / (Outgolng) Resources
1,827
1,827
7,302
Balances brought forward l July 2021
25,776
25,776
18,474
Balances carried forward 30 June 2022
27,603
27,603
25,776
The above amounts relate to continuing operations of the group.
The orgaiiisation h&8 no reco8nised gains and losses other than those included in the results above and
therefore no separate stllteinent of total recognised gains and losses has been presented. There is no difference
between the net incoming resources for the year stated above and their historical cost equivalents.
Page 5

Bluegrass Playclub
Balance sheet
as At 30 June 2022
2022
2021
Notcs
Fixed asscts
Tangible assets
1,674
501
Current assets
Debtors
Cash at bank and in hand
800
27,134
1,050
26,507
27,934
27,557
Current liabilities
Other creditors
Accruals
225
1,780
412
1,870
2,005
2,282
Net current assets
25,929
25,275
Total assets less current
li#bilitAcs
27,603
25,776
Represented by
Unrestricted
Restricted
27,603
25,776
We approve tliese accounts and confim that we have made available all relevant records and inforination for
their preparalion.
Committeo Member
Com
itt¢¢ M
ber
07
Date:
Page 6

Bluegrass Playclub
Notes to the accounts
for the year ended 30 June 2022
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out
below and have remained unchanged from the previous year, and also have been consistently applied
within the same accounts.
1.1. Accounting convention
The accounls are prepared under the liistorical cost convention modified when necessary> and in
compliance witli the Charities SORP (FRS 102).
1.2. Income
Income is mainly derived from grants and donations.
Income
(i) Grants
Grants represents all amounts received and receivable during the year.
Capital grants are released to tlie Statement of Financial Activities In the yeur in which they are
received in line with the Charities SORP (FRS 102).
Revenue grants are credited to the Statement of Financial Activities in the year they are received.
(li) Donations & administration income.
This comprises amounts received during the year.
Expenditure
(i) Direct Charitable Expenditure
Tliis represents all expenditure directly attributable to charitable causes.
(li) Management & Administration
This includes all other expenditure not directly allocated above and a portion of tlie overhead costs
attributable to management and administration.
Tangible fixed assets and deprecllltlon
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to
write off the cost or valuation less residual valuc of each asset over its expected useful lif¢, as follows:
Fixtures, fittings
and equipment
33.330/0 Straight line
Page 7

Bluegrass Playclub
Notes to the accounts
for the year ended 30 June 2022
Income
2022
2021
Restricted Ineomo
HSCB
Government grants
1,416
400
4,021
1,416
4,42 I
Unrestricted Income
Child care fees
Early Years Covid Grants
65,178
4,458
54,896
10,289
69,636
65,185
Total Income
71,052
69,606
(i)
Restricted Funds
Funds received which are earmarked by the Funder for specific purposes. Such purposes are
vithin the overall aims of the organisation.
(11)
Unrcslricted Funds
Funds which are expendable at the discretion of the association in furtheranc¢ of the aims of
tlie cliarity. In addition funds may be held in order to finance capital investment and working
capital.
Page 8

Bluegrass Playclub
Notes to the accounts
for th¢ year ended 30 June 2022
Resources Expended
Unrestricted
Funds
Restri¢ted
Funds
Total
2022
Total
2021
Management & Administration
Wages and salaries
Rent costs
Insurance
Postage, printing & stationery
Teleplione & Internet
Heat & Liglit
Childcarc Costs
Accountancy Fees
Repairs & Maintenance
Bank Fees & Interest
Playgroup activities
Sundrics
Depreciation
50,467
50,467
40,723
2,500
1,401
1,820
161
408
1,820
161
408
151
5,675
800
32
328
6,695
85
1.338
5,675
800
32
328
8,111
85
1,338
11,984
800
1,926
250
1,825
251
493
1,416
67.809
1,416
69,225
62,304
Tangiblc assets
Equipment
Total
Cost
At l July 2021
Additions
8,329
2,511
8,329
2.511
At 30 June 2022
10,840
10,840
Depreclatlon
At l July 2021
Charge for the year
7,828
1,338
7,828
1,338
At 30 June 2022
9,166
9,166
Net book values
At 30 June 2022
1,674
1,674
At 30 June 2021
501
501
Page 9

Bluegrass Playclub
Notes to the accounts
for the year ended 30 June 2022
Debtors
2022
2021
Trade debtors
Prepayments and accrued income
800
1,050
800
1,050
Current liabilities
2022
2021
T￿¢S and social security costs
Accruals
225
1,780
412
1,870
2,005
2,282
Movements in Funds
At
l July Incomlng Outgoing
2021 resource5 resources
At
30 June
2022
Restrlcted funds:
Total restricted funds
Unrestricted funds:
Total unrestricted funds
1,416
1,416
25,776
69,636
67,809
27,603
25,776
71,052
(69,225)
27,603
Purpose5 of Restricted Funds
Restricted grants awarded to the charity is provided to cover the core objects as explained in the report
to the management committee.
Page 10