Write the word they on a whiteboard. Check that children can read it. Say a sentence using the word. Sound talk the word, raising a finger for each phoneme. Ask children to do the same. Discuss the letters required for each phoneme, using letter names. Explain that although the word has the /ai/ phoneme at the end, we need to train our brains to spell it with ey. Ask children to trace the shapes of the letters with their fingers. Rub the word off the whiteboard and ask all children to write the word on their whiteboards. Repeat with all are.
I have attached some sheets for the children to choose one or two from to have a go at independently. The children need to have a go at reading the sentences and then illustrate the sentence by drawing a picture.