**Charity Number: NIC107976**
## **Bluegrass Playclub**
## **Accounts**
**for the year ended 30 June 2025**
## **Bluegrass Playclub**
||**Contents**||
|---|---|---|
|||**Page**|
|Legal and Administrative Information||**1**|
|Trustee's Report||**2 - 3**|
|Independent Examiners Report||**4**|
|Statement of Financial Activities||**5**|
|Balance sheet||**6**|
|Notes to the accounts||**7 - 10**|
## **Bluegrass Playclub**
## **Legal and Administrative Information**
**Charity Name** Bluegrass Playclub **Charity Number** NIC107976 **Operational Address** Rosemount Resource Centre 1A Westway Derry BT48 9NT **Trustees Bluegrass 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 1**
## **Bluegrass Playclub**
## **Trustee's Report**
The Trustees present their report and the financial statements for the year ended 30 June 2025.
## **Principal activity and objectives**
The Bluegrass Playclub is an unicorporated entity governed by a written constitution.
Through 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 child and guaranteeing the protection of each child from all kinds of harm.
## **Trustees and their interests**
The members of the charity for the purposes of charity law and throughout this report are collectively referred to as the trustees.
The trustees serving during the year and since the year end were as follows:
Christina Gallagher Anna Murray Stacey Kavanagh Laura McCafferty Deirdre Kelly Aishlinn Mc Daid Kelly Coyle Clare Thompson
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 the honorary officers, namely the chairperson, secretary and treasurer, together with not less than four and not more than nine other members.
## **Public Benefit**
The 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 the year the playclub provided a happy, caring and safe environment for the children in its care and in providing that child care also helped to promote the development of positive self-esteem and self-confidence in the children who attend the playclub.
## **Risk Management**
The trustees have assessed the major risks to which 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.
## **Financial review**
The financial performance is summarised in the enclosed accounts.
## **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**
## **Trustee's Report Continued**
## **Statement of trustees' responsibilities**
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 Northern Ireland requires 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 the 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 trustees 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 with the Charities Act (Northern Ireland) 2008. The members are also responsible for safeguarding the assets 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 the charity for the ensuing year.
By Order of the Management Committee:
## **Committee Member_______________________**
## **Date: 6 November 2025**
**Page 3**
## **Bluegrass Playclub**
## **Independent Examiner's report to the charity committee members of Bluegrass Playclub**
We report on the accounts of the charity for the year ended 30 June 2025, which are set out on pages 5 - 10.
## **Respective responsibilities of charity committee members and examiner**
As the charity'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 whether particular matters have come to our attention.
## **Basis of Independent examiner's report**
We have examined 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 Northern 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 with those records. It also included considerations of any unusual items or disclosures in the accounts, and seeking explanation from you as charity members concerning any such matters.
Our role is to state whether any material matters have come to our attention giving us cause to believe:
1. That accounting records were not kept in accordance with Section 63 of the 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 information needed for a proper understanding of the accounts to be reached.
## **Independent Examiner's Statement**
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 that require drawing to your attention.
**McGroarty McCafferty & Company Limited Accountants and Tax Consultants 2 Carlisle Terrace Derry N Ireland BT48 6JX**
## **Date: 6 November 2025**
**Page 4**
## **Bluegrass Playclub**
## **Statement of Financial Activities for the year ended 30 June 2025**
|**Unrestricted**
**Restricted**
**Funds**
**Funds**
**Income and Expenditure**
**£**
**£**
**Incoming Resources**
Grants Received & Other Income
71,790
6,191
**Total Incoming Resources**
**4.**
71,790
6,191
**Resources Expended**
Management & Administration
79,487
6,191
**Total Resources Expended**
**5.**
79,487
6,191
**Net Incoming / (Outgoing) Resources**
**11.**
)
(7,697
-
Balances brought forward 1 July 2024
14,516
-
Balances carried forward 30 June 2025
6,819
-|**2025**
**£**
77,981
77,981
85,678
85,678
)
(7,697
14,516
6,819|**2024**
**£**
76,190
76,190
78,235
78,235
)
(2,045
16,561
14,516|
|---|---|---|
The above amounts relate to continuing operations of the organisation.
The organisation has no recognised gains and losses other than those included in the results above and therefore no separate statement 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 2025**
**2025**
**Notes**
**£**
**£**
**Current assets**
Debtors
**9**
774
Cash at bank and in hand
9,096
9,870
**Current liabilities**
Other creditors
1,345
Accruals
1,706
**10**
3,051
**Net current assets**
6,819
**Total assets less current**
**liabilities**
6,819
**Represented by**
Unrestricted
6,819
Restricted
-
6,819|**2024**
**£**
2,634
12,696
15,330
238
576
814|**£**
14,516|
|---|---|---|
|||14,516|
|||14,516
-|
|||14,516|
We approve these accounts and confirm that we have made available all relevant records and information for their preparation.
____________________ ____________________ **Committee Member Committee Member Date: 6th November 2025 Date: 6th November 2025**
**Page 6**
## **Bluegrass Playclub Notes to the accounts**
## **for the year ended 30 June 2025**
## **1. 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 accounts are prepared under the historical cost convention modified when necessary, and in compliance with the Charities SORP (FRS 102).
## **1.2. Income**
Income is mainly derived from grants and donations.
## **2. Income**
## (i) Grants
Grants represents all amounts received and receivable during the year.
Capital grants are released to the Statement of Financial Activities in the year 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.
## (ii) Donations & administration income.
This comprises amounts received during the year.
## **3. Expenditure**
- (i) Direct Charitable Expenditure
This represents all expenditure directly attributable to charitable causes.
## (ii) Management & Administration
This includes all other expenditure not directly allocated above and a portion of the overhead costs attributable to management and administration.
Fixtures, fittings - and equipment No charge
**Page 7**
## **Bluegrass Playclub Notes to the accounts**
## **for the year ended 30 June 2025**
## **4. Income**
|**Restricted Income**
Small grants
**Unrestricted Income**
Child care fees
**Total Income**|**2025**
**£**
6,191
6,191
71,790
71,790
77,981|**2024**
**£**
-
-
76,190
76,190
76,190|
|---|---|---|
## **(i) Restricted Funds**
Funds received which are earmarked by the Funder for specific purposes. Such purposes are within the overall aims of the organisation.
## **(ii) Unrestricted Funds**
Funds which are expendable at the discretion of the association in furtherance of the aims of the charity. In addition funds may be held in order to finance capital investment and working capital.
## **5. Resources Expended**
|**Unrestricted**
**Restricted**
**Funds**
**Funds**
**£**
**£**
**Management & Administration**
Wages and salaries
65,988
-
Insurance
950
-
Postage, printing & stationery
14
-
Telephone and internet
287
-
Travel
1,170
-
Childcare costs
5,500
-
Accountancy fees
480
-
Repairs and maintenance
654
-
Bank fees and interest
155
-
Playgroup activities
3,461
6,191
Sundries
828
-
Depreciation
-
-
79,487
6,191|**Total**
**2025**
**£**
65,988
950
14
287
1,170
5,500
480
654
155
9,652
828
-
85,678|**Total**
**2024**
**£**
62,541
860
111
469
-
6,818
672
1,449
219
4,225
34
837|
|---|---|---|
|||78,235|
**Page 8**
## **Bluegrass Playclub Notes to the accounts**
## **for the year ended 30 June 2025**
## **6. Number of employees**
The average monthly numbers of employees during the year, calculated on the basis of full time equivalents, was as follows:
||equivalents, was as follows:|||||||||
|---|---|---|---|---|---|---|---|---|---|
|||||**2025**||||**2024**||
|||**Number**||||**Number**||||
||**Employees**|||4||||4||
|||||**2025**||||**2024**||
|||||**£**||||**£**||
||Salaries and wages||63,460|||||60,323||
|**7.**|**Taxation**|||||||||
||No charge to taxation is due as the association has charitable status.|||||||||
|**8.**|**Tangible assets**|||||||||
|||**Equipment**||||||**Total**||
||||||**£**|||**£**||
||**Cost**|||||||||
||At 1 July 2024|||10,840||||10,840||
||At 30 June 2025|||10,840||||10,840||
||**Depreciation**|||||||||
||At 1 July 2024|||10,840||||10,840||
||At 30 June 2025|||10,840||||10,840||
||**Net book values**|||||||||
||At 30 June 2025||||-|||-||
||At 30 June 2024||||-|||-||
|**9.**|**Debtors**|||**2025**||||**2024**||
|||||**£**||||**£**||
||Trade debtors|||180||||840||
||Sundry debtors & Grants due|||594||||1,794||
|||||774||||2,634||
**Page 9**
## **Bluegrass Playclub**
## **Notes to the accounts**
## **for the year ended 30 June 2025**
|**10.**
**Current liabilities**
Taxes and social security costs
Other creditors
Accruals
**11.**
**Movements in Funds**
**Restricted funds:**
Total restricted funds
**Unrestricted funds:**
Total unrestricted funds|**2025**
**£**
399
946
1,706
3,051
**At**
**1 July**
**Incoming**
**Outgoing**
**2024**
**resources**
**resources**
**£**
**£**
**£**
-
6,191
)
(6,191
14,516
71,790
)
(79,487
14,516
77,981
85,678|**2024**
**£**
238
-
576
814
**At**
**30 June**
**2025**
**£**
-
6,819
6,819|
|---|---|---|
## **Purposes 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**