Charity Number.. NIC107976
Bluegrass Playelub
Accounts
for the year ended 30 June 2024

Bluegrass Playclub
Contents
Page
Legal and Administrative Infom]ation
Trustee's Report
Tndependent Exaininers Report
Statement of Financial Activities
Balance sheet
Notes to tlie accounts
7-10

Bluegrass Playclub
Legal and Administrative Information
Charity Name
Bluegrass Playclub
Charity Number
NIC107976
Operatlonal Address
Rosemount Resource Centre
l A We5tway
Derry
BT48 9NT
Trustees Blucgr#$s Playclub
Christina Gallagher-chairperson
Stacey Kavanagh
Deirdre Kelly
Kelly Coyle
Anna Murray
Laura Mc Cafferty
Aishlinn Mc Daid
Clare Thompson
Accountants
McGroarty Mccafferty & Company Ltd
Accountants and Tax Consultants
2 Carlisle Terrace
Derry, BT48 6JX
Bankers
Bank of Ireland
27 Culmore Road
Derry
BT48 8JB
Page I

Bluegrass Playclub
Trustee's Report
Tlie Trustees present their report and the financial statements for the year ended 30 June 2024.
Prlnclpal activity and obj¢¢tives
The Bluegrass Playclub is an unicorporated entity governed by a written constitution.
Through tlie provision of safe and cost-effective child care the playclub aims to advance the overall welfare
of the cliildren in its care by promoting the education, welfare, health and full development of eacli child and
guaranteeing tlie protection of each cliild from all kinds of hann.
Trustces and tlicir intorosts
The Inembers of the cliarity for tli¢ purposes of charity law and tlirougliout this report are collectively referred
lo as ilie trustees.
Tlie trustees serving during the year and since tlie year end were as follows:
Christiiia Gallagher
Stacey Kavanagh
Deirdre Kelly
Kelly Coyle
Anna Murray
Laura Mccafferty
Aislilinn Mc Daid
Clare Thompson
The playclub is managed by a committee wliicli 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 sliall consist of tlie honorary officers, namely the chairperson, secretary and tre&surer, together
witli not less tlian four and not Inorc than nine oth¢r m¢mb¢rs.
Publie Benefit
Tlie cliarity's management committee have complied with tlieir duty to liave due regard to tlie Nl Charity
Commission's public benefit guidance wlien exercising any powers or duties to wliich the guidance is
relevant.
During the year the playclub provided a Iiappy, caring and safe environment for the children in its care and in
providing Iliat cliild care also helped to promote tl)e development of positive self-esteein and self-confidence
in the children who attend the play¢lub.
Risk Management
The truste¢5 have assessed the major risks to which the association is exposed, in particular tliose 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.
FlnancfiaI review
The financial perforniance is summarised in tlie enc105ed accounts.
Plans for Future Periods
The charity plans to continue tlie activities as outlined ablove in the forthcoming years subject to satisfactory
funding arrangements.
Page 2

Bluegrass Playclub
Trustee's Report Continuod
Statement of trustees, rcsponsibilities
The trustees are reponsible for preparing the annual report and the financial statements in accordance with the
applicable law and United Kingdom Generally Accepted Accounting Practice.
The law applicable to charities in Nortliern Ireland requires the members to prepare financial statements that
give a true and fair view of the state of affairs of the cl)arity at the end of tlie financial year and of its surplus
or deficit in the financial year. In doing so the members are required to:
select suitable accounting policies and apply tliem consistently¥
make judgeinents and estimates that are reasonable and prudent;
prepare tlie fiiiaiicial statements on tlie going concern basis unless it is inappropriate to presume tliat the
cliarity will continue in business.
The trustees are responsible for maintaining proper accounting records which disclose with reasonable
accuracy at uny time the financial position of the charity and enables Ihem to ensure that the financial
5tateiiieiits coinply with tlie Charities Act (Nortliern Ireland) 2008. The members are also responsible for
safegucirding the &55ets of the charity and hence for taking reasonable steps for the prevention and detection
of fraud and other irregularities.
A resolution will be proposed at the Annual General Meeting that McGroarty Mccafferty & Company Ltd be
re-appointed as accountants for th¢ charity for th¢ ¢nsuing y¢ar.
By Order of the Managemeiit Committee:
Committee Member
Date: 21 January 2025
Page 3

Bluegrass PIayclub
Independent Examincr's report to the charity commiltce members of
ljluegrass Playclub
We report on the accounts of the cliarity for the year ended 30 June 2024, which are set out on pages 5 - 10.
Respectlve responslbllitlos of Charity Comniittee members and examiner
As the charity's niembers you are responsible for ilie preparation of the accounts in accordance with the
Charities Act (Nortliern Ircland) 2008.
It is our responsibility to:
exainiiie the accounts under Section 65 of the Charities Act;
follow tlie procedures laid down in the general Directions given by tlie Commission under Section 65(9) (b)
of tlie Cliarities Act;
state whetlicr particular matters have come to our attention.
Basis of Independent examlner's report
We have exainined your cliarity accounts as required under Section 65 of the Charities Act and our
e.xic Ininic tion was carried out iii accordance witli the general Directions given by the Charity Commission for
Nortliern Ireland under S¢ction 65 (9)(b) of the Charities Act.
Our examination included a review of tlie accounting records kept by the charity and a comparison of the
accounts presented ivith those records. It also included considerations of any unusual items or disclosures in
tlic accounts, and s¢cking explanation from you as charity members concetning any sucli mattcrs.
Our role 15 to state wliether any material matters have come to our attention giving us cause to believe:
l. That accountiiig records were not kept in accordance with Section 63 of the Cl)arities Act.
2. That tlie accounts do iiot accord witli tliose accounting records.
3. That the accounts do not coinply with tlie accounting requireinents of the Charities Act.
4. Tliat there is furtlier information needed for a proper understanding of the accounts to be reached.
Independent Exaniiner's Statement
We liave completed our exainination and liave no concerns in respect of tlie matters 1 4 listed above and, in
connection witli the following Directions of the Charity Commission Northern Ireland. we have found no
matters that require drawing to your attention.
McGroa
ccaffcrty
Account nts And Ta
2 Carlis
Derry
N Ireland
BT48 6JX
Co
sultants
injited
Date: 21 January 2025
Page 4

Bluegrass Playclub
Statement of Financial Activities
for tho year ended 30 June 2024
Unrestrlcted
Funds
Restricted
Funds
2024
2023
Incomo and Expenditure
Incoming Resources
Grants Received & Other Ii)coine
76,190
76,190
57,151
Total Incomlng Resourccs
76,190
76,190
57,151
Resources Expended
Management & Adininistration
78,235
78,235
68,193
Total Resources Ei xpendcd
78,235
78,235
68,193
Net Incoming l (Outgolng) Resources I l.
(2,045)
(2,045)
(11,042)
Balances brouglit fonvard l July 2023
16,561
16,561
27,603
Balances Carried forward 30 June 2024
14,516
14,516
16,561
Tlie above ainounts relate to continuing operations of the organisation.
The organisation has no recognised gains and losses otlier than tliose included in the results above and
therefore no s¢parate statement of total recognised gains and losses has been presented. There is no difference
between the net incoining resources for the year stated above and tlieir historical cost equivalents.
Page 5

Bluegrass Playclub
Balance sheet
as at 30 Juno 2024
2024
2023
Notes
Fixed assets
Tangible assets
837
Current assets
Debtors
Cash at bank and in hand
2,634
12,696
1,000
16,683
15,330
17,683
Current liAbllltles
Other creditors
Accruals
238
576
179
1,780
10
814
1,959
Net current assets
14,516
15,724
Total assets less current
Ilabfilitics
14,516
16,561
Represented by
Unreslricted
Restricted
14,516
16,561
14,516
16,561
We approve these accounts and confirirj that we have Inade available all relevant records and infonnation for
tlieir preparation.
tce Me
mlttee Member
Date: 21st January 2025
Date.. 21st January 2025
Page 6

Bluegrass Playclub
Notes to the accounts
for the year endcd 30 June 2024
Accounting policies
The priilcipal accounting policies adopted in the preparation of the financial stateinents are set out
below and have remained unclianged from the previous year, and also have been consistently applied
witliin tlie same accouiits.
1.1. Accountlng conventlon
The accounts are prepared under the historical cost convention modified when necessary, and in
compliance with tlie Cliarities SORP (FRS 102).
Income
Incoine is mainly derived from grants aiid donations.
Income
(i) Grants
Grants represents all amounts received and receivable during the year.
Capital grants are released to tlie Statemeiit of Financial Activities in the year in whicli they are
received in line with the Charities SORP (FRS 102).
Revenue graiits are credited to the Statement of financial Activities in tlie year they are received.
(li) Donations & administration income.
This coinprises ainounts receivcd during the year.
Expenditure
(i) Direct Charitable Expenditure
Tliis represents all expenditure directly atlributable to charitable causes.
(li) Manageineiit & Adiniiiistration
This includes all otlier expendituK not directly allocated above and a portion of the overhead costs
attributable to maiiagement and administration.
Tangiblo fixed assets and depreclatlon
Tangible fixed assets arc stated at cost less depreciation. Depreciation is provided at rates calculated to
writ¢ off tlie cost or valuation less residual value of each asset over its expected useful life, as follows:
Fixtures, fittings
and equipment
33.33 % Straight line
Page 7

Bluegrass Playclub
Notes to the accounts
for the year ended 30 June 2024
Incomo
The income of tlie association for the year just ended has been derived from grants from
funders,donations and project income.
2024
2023
Restricted Ineome
Unrestricted Incomo
Child care fees
76,190
57,151
76,190
57,151
Total Income
76,190
57,151
(i)
Restrictod Funds
Funds received which are eamiarked by the Funder for specific purposes. Such purposes are
within tlie overall aims of the organisation.
(li) Unrestrlctcd Funds
Funds whicli are expendable at the discretion of tlie association in furtherance of the aims of
the charity. Iii addition funds may be held in order to finance capital investment and working
capilal.
Resourcos Expended
Unrestricted
Funds
Restrlctcd
Funds
Total
2024
Total
2023
Management & Admlnistration
Wages and salaries
Insurance
Postage, printing & stationery
Teleplioiie & Internet
Childcare Costs
Accountancy fees
Repairs & Maintenance
Bank Fees & Interest
Playgroup activitie5
Sundries
Depreciation
62,541
860
I I I
469
6,818
672
1,449
219
4,225
34
837
62,541
860
I I I
469
6,818
672
1,449
219
4,225
34
837
57,279
800
196
579
5,020
500
113
330
1,279
1,260
837
78,235
78,235
68,193
Page 8

Bluegrass Playclub
Notes to the accounts
for the year ended 30 June 2024
Number of employees
The av¢rag¢ monthly numbers of employees during the y¢ar, calculated on the basis of full time
equivalents, was as follows:
2024
Number
2023
Number
Employees
2024
2023
Salaries and wages
60,323
55,310
Taxatlon
No charge to taxation is due as the association li&$ charitable status.
Tanglble assets
Equfipment
Total
Cost
At l July 2023
10,840
10,840
At 30 June 2024
10,840
10,840
Depreciatlon
At l July 2023
Cliarg¢ for the year
10,003
837
10,003
837
At 30 June 2024
10,840
10,840
Net book valuos
At 30 June 2023
837
837
Debtors
2024
2023
Trade debtors
Sundry debtors & Grants due
840
1,794
1,000
2,634
1,000
Page 9

Bluegrass Playclub
Notes to the accounts
for the year ended 30 June 2024
10.
Cvrrent liabilities
2024
2023
Taxes and social security costs
Accruals
238
576
179
1,780
814
1,959
11.
Movements in Funds
At
l July Incoming Outgoing
2023 resourcos resources
At
30 June
2024
Restrlcted funds:
Total restricted funds
Unrestricted funds:
Total unrestricted funds
16,561
76,190 (78,235)
14,516
16,561
76,190
78,235
14,516
Purposes of Restrlcted Funds
Restricted grants awarded to tlie charity is provided to cov¢r the ¢or¢ objects as explained in the report
to th¢ manageinent cominitte¢.
Page 10