Docusign En¥ÈlopÈ ID". AC7C19D7-228E4486-9F03-E126DA666862 CHARITY REGISTRATION NUMBER: 1172476 Spreading the Happiness Unaudited Financial Statements 31 March 2022 HIP HA E MANNER Chartered Accounlants 384 Linthorpe Road Middlesbrough TS5 6HA Docusign En¥ÈlopÈ ID". AC7C19D7-228E4486-9F03-E126DA666862 Spreading the Happiness Financial Slatemenls Year ended 31 March 2022 Page Trustees, annual report Independent examiner's report to the trustees Statement of financial activities Statement of financial position Notes to the financial statements The following pages do not form part of the financial statements Detailed statement of financial activities 12 Notes to the detailed statement of financial activities 13 Docusign En¥ÈlopÈ ID". AC7C19D7-228E4486-9F03-E126DA666862 Spreading the Happiness Trustees. Annual Report Year ended 31 March 2022 The trustees present their report and the unaudited financial statements ol the charity for the year ended 31 March 2022. Reference and administrative details Reglstered ¢harlty name Spreading the Happiness Charlty reglstratlon number 1172476 Prlnclpal offlce 6 Spring Bank Wood Wynyard Billingham TS22 5QW The trustees K Saunders PAGibb S N Bason Independent examiner Mrs J Boagey 384 Linthorpe Road Middlesbrough TS5 6HA Structure. governance and management The charity is operated by the trustees who meet regularly to sel the direction ol the charity. Objectives and activities The objectives ol the charity are as follows= To address the issue ol holiday hunger lor families living below the poverty line To provide hampers five limes a year through schools lo targeted families To ensure children continue to be nourished through the holidays and not lo return lo school hungry To keep children healthy over the holidays Docusign En¥ÈlopÈ ID". AC7C19D7-228E4486-9F03-E126DA666862 Spreading the Happiness Trustees. Annual Report (¢ontinuedJ Year ended 31 March 2022 Achievements and p8rlormance The ellecls ol the Pandemic have continued this year bul we have still had the continued support ol DHL, NELD, The Teesside Charity, Hurlingham School, Our Patron and also anonymous donations. This has enabled us lo supply 5 North East Schools with hampers over 2 holiday periods and also donate money lor them to purchase food lor their food banks. In September of 2021 we funded a Primary school in Northumberland lor their 3 year old school lunches. This project not only ensured the children had a cooked meal each school day bul also enabled them lo access the school lull lime. This has had an amazing impact on their learning and development, and has impacted on results. This project is continue until the end ol the academic year 2022. We were also able lo purchase outdoor clothing for these children from direct contributions from partners specifically lor this. Financial review The Iruslees have reviewed the Balance Sheet, as al 31 st March 2022 which showed total assets ol £5,650 and total liabilities of £300, leaving a fund balance of £5.350 all of which is unreslricled in nature. This financial year the Charity had incoming resources of £13,503 and outgoing resources of £15,372 meaning that the charity sullered a delicil of £1,869 this year compared with a surplus of £1,276 last year. Docusign En¥ÈlopÈ ID". AC7C19D7-228E4486-9F03-E126DA666862 Spreading the Happiness Trustees. Annual Report (¢ontinuedJ Year ended 31 March 2022 Plans for future periods Al the trustees meeting on Monday August 22nd 2022 the following points were discussed and agreed= 1. We are taking on an Accountant Graduate lor 3 months lo support in the ollice which will allow Patricia lo concentrate on the Charity 2. In light of the current economic situation the charity is needed more than ever and we are determined lo continue and expand our reach 3. Expanding the Fairshare option and contacting schools who wish lo be involved in this from hampers lo Food Banks is also an option moving 4. Looking al other ways lo obtain surplus food 5. Looking for further sponsors 6. Shonette to restart Comedy Nights to raise funds 7. Involving more affluent s¢hools 'adopling' a school in areas of high deprivation The trustees, annual report was approved on 30 January 2023 and signed on behalf ol the board ol trustees by: Pana￿ PAGibb Trustee Docusign En¥ÈlopÈ ID". AC7C19D7-228E4486-9F03-E126DA666862 Spreading the Happiness Independent Examiner's Report lo the Trustees of Spreading the Happiness Year ended 31 March 2022 I report lo the Iruslees on my examination of the financial statements ol Spreading the Happiness I'the charily'l lor the year ended 31 March 2022. Responsibilities and basis of report As the Iruslees ol the charity you are responsible for the preparation of the financial slalemenls in accordance with the requirements ol the Charities Act 2011 I'the Act'l. I report in respect of my examination ol the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the Act. Independent examlner's statement I have completed my examination. I confirm that no material matters have come to my allenlion in connection with the examination giving me cause lo believe that in any material respect= accounting records were not kept in respect ol the charity as required by section 130 01 the Act., or the financial statements do not accord with those records., or the financial statements do not comply with the applicable requirements concerning the form and content ol accounts set out in the Charities IAccounls and Reports) Regulations 2008 other than any requirèment that the ae¢ounts give a Yrue and lair, view which is not a matter ¢onsidered as part ol an independent examination. I have no concerns and have come across no other mallers in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding ol the accounts lo be reached. Mrs J Boagey Independent Examiner 384 Linlhorpe Road Middlesbrough TS5 6HA 31.01.2023 Docusign En¥ÈlopÈ ID". AC7C19D7-228E4486-9F03-E126DA666862 Spreading the Happiness Stalement of Financial Aclivilies Year ended 31 March 2022 2022 Unreslricled funds Total tunds Total funds 2021 Note Income and endowments Donations and legacies Total income 13,503 13,503 14,969 13,503 13,503 14,969 Expenditure Expenditure on charitable activities Total expenditure 115,3721 115,3721 115,3721 115,3721 113,6931 113,6931 Net lexpenditurellin¢ome and net movement in funds 11,8691 11,8691 1,276 Reconclllatlon of funds Total funds brought forward Total funds carrled forward 7,219 7,219 5,943 5,350 5,350 7,219 The statement ol financial activities in¢ludes all gains and losses recognised in Ihe year. All income and expenditure derive from continuing a¢livilies. Th• notes on pagas 7 to 10 form part of thasè flnanclal statomènts. Docusign En¥ÈlopÈ ID". AC7C19D7-228E4486-9F03-E126DA666862 Spreading the Happiness Stalement of Financial Position 31 March 2022 2022 2021 Note Current assets Cash at bank and in hand 5,650 7,519 Creditors: amounts falling due within one year Net current assets 13001 5,350 13001 7,219 Total assets less curr8nt liabilities 5,350 7,219 Net assets 5,350 7,219 Funds of the charlty Unreslricled funds 5,350 7,219 Total ¢harity funds 10 5,350 7,219 These financial statements were approved by the board ol trustees and authorised lor issue on 30 January 2023, and are signed on behalf ol the board by.. PAGibb Trustee Th• notes on pagas 7 to 10 form part of thasè flnanclal statomènts. Docusign En¥ÈlopÈ ID". AC7C19D7-228E4486-9F03-E126DA666862 Spreading the Happiness Notes to the Financial Statements Year ended 31 March 2022 General information The charity is a public benefit enlily and a registered charity in England and Wales and is unincorporated. The address ol the principal ollice is 6 Spring Bank Wood, Wynyard, Billingham. Durham, TS22 5QW. Statement of Compliance These financial slalemenls have been prepared in compliance with FRS 102, The Financial Reporting Standard applicable in the UK and the Republic ol Ireland,, the Statement ol Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (Charities SORP IFFIS 10211 and the Charities Act 2011. Accountlng pollcles Basls of preparatlon The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at lair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. Going concern There are no material uncertainties about the charity's ability lo continue. Disclosure exemptions No cash flow statement has been presented lor the company Disclosures in respect of financial instruments have not been presented, as none were used. Judgements and key source$ of estimation uncertainty The preparation ol the financial slalemenls requires management lo make judgements, eslimales and assumptions that affect the amounts reported. These eslimales and judgements are continually reviewed and are based on experience and other factors, including expectations of lulure events that are believed lo be reasonable under the circumstances. Fund a¢¢ountlng Unreslricled funds are available lor use at the discretion ol the trustees lo further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the Iruslees lor parti¢ular future project or commitment. Restricted funds are subjected lo restrictions on their expenditure declared by thè donor or through the term8 of an appeal, and fall into one of two sub-classes.. restricted income funds or endowment lund8. Docusign En¥ÈlopÈ ID". AC7C19D7-228E4486-9F03-E126DA666862 Spreading the Happiness Notes to the Financial Statements (etsntinued) Year ended 31 March 2022 Accounting policies {COnllnued) Incoming resources All incoming resources are included in the statement ol financial activities when enlillemenl has passed lo the charity- il is probable that the economic benefits associated with the transaction will flow lo the charity and the amount can be reliably measured. The following specific policies are applied lo particular categories ol income: income from donations or grants is recognised when there is evidence of enlitlemenl lo the gift, receipt is probable and ils amount can be measured reliably. legacy income is recognised when receipt is probable and enlillemenl is established. income from donated goods is measured al the lair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the eslimaled resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution ol general volunteers. income from contracts lor the supply ol services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement lor it lo be spent on a particular purpose and returned il unspent, in which case il may be regarded as reslricled. Resource$ expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be lully recovered, and is classified under headings ol the slalemenl of financial activities lo which it relates.. expenditure on raising funds includes the costs of all fundraising aclivilies, events, non- charitable trading activities, and the sale of donated goods. expenditure on charitable activities includes all cosls incurred by a charity in undertaking activities that further ils charitable aims for the benefit of its beneficiaries, including those support costs and costs relating lo the governance of the Charity apportioned to charitable activities. other expenditure includes all expenditure that is neither related to raising funds lor the charity nor part of ils expenditure on charitable aclivilies. All costs are allocated lo expenditure categories reflecting the Ljse ol the resource. Direct costs allributable lo a single activity are allocated directly lo that aclivily. Shared costs are apportioned between the activities they contribute lo on a reasonable, justifiable and consislenl basis. Docusign En¥ÈlopÈ ID". AC7C19D7-228E4486-9F03-E126DA666862 Spreading the Happiness Notes to the Financial Statements (etsntinued) Year ended 31 March 2022 Accounting policies {COnllnued) Financial instruments A financial asset or a financial liability is recognised only when the entity becomes a party lo the conlraclual provisions ol the inslrumenl. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing Iransaclion, where it is recognised al the present value of the future payments discounted al a market rate ol interest lor a similar debt instrument. Current assets and current liabilities are subsequently measured at the cash or other consideration expected lo be paid or received and not discounted. Debt instruments are subsequently measured al amortised cost. Donations and legacies Unrestricted Total Funds Unrestricted Tolal Funds Funds 2022 Funds 2021 Donations Donations 13,503 13,503 14,969 14,969 Expenditure on charitable activities by fund type Unreslricled Total Funds Unrestricted Total Funds Funds 2022 Funds 2021 Addressing the issue of holiday hunger lor families living below the poverty line Support costs 14,532 14,532 13,233 460 13,233 460 15,372 15,372 13,693 13,693 Expendlture on charltable actlvltles by a¢tlvlty type Activities undertaken directly Support costs Totsl funds 2022 Total fund 2021 Addressing the issue of holiday hunger lor families living below the poverty line Governance costs 14,532 14,532 13,233 460 14,532 15,372 13,693 Docusign En¥ÈlopÈ ID". AC7C19D7-228E4486-9F03-E126DA666862 Spreading the Happiness Notes to the Financial Statements (etsntinued) Year ended 31 March 2022 Independent examination lees 2022 2021 Fees payable lo the independent examiner for.. Independent examination ol the financial statements 840 460 Trustee remuneratlon and expenses No trustee was remunerated during the period. Creditors: amounts falling due within one year 2022 2021 A¢cruals and deferred in¢ome 300 300 10. Analys1$ of ¢harltsble funds Unrestrlcted funds At 31 March 202 Ai 1 April 2021 Income Expenditure General funds 7,219 13,503 115,3721 5,350 Al 31 March 202 Al 1 April 2020 In¢ome Expenditure General funds 5,943 14,969 113,6931 7,219 11. Analysis of net assets between funds Unrestricted Totsl Funds Funds 2022 Current assets Creditors less than 1 year Net assets 5,650 13001 5,350 5,650 13001 5,350 Unrestricted Total Funds Funds 2021 Current assets Creditors less than 1 year Net assets 7,519 13001 7,219 7,519 13001 7,219 10 Docusign En¥ÈlopÈ ID". AC7C19D7-228E4486-9F03-E126DA666862 Spreading the Happiness Managemenl Information Year ended 31 March 2022 The following pages do not form part of the financial statements. 11 Docusign En¥ÈlopÈ ID". AC7C19D7-228E4486-9F03-E126DA666862 Spreading the Happiness Detailed Stalement of Financial Activilies Year ended 31 March 2022 2022 2021 Income and endowments Donations and legacies Donations 13,503 14,969 Total Income 13,503 14,969 Expenditure Expenditure on charitable activities Motor vehicle expenses Vehicle leasinglhire Legal and professional fees Events Donations 1841 12231 18401 14601 11,0001 112,2331 113,6931 114,2251 115,3721 Total expenditure 115,3721 113,6931 Net lexpenditurellincome 11,8691 1,276 12 Docusign En¥ÈlopÈ ID". AC7C19D7-228E4486-9F03-E126DA666862 Spreading the Happiness Notes to the Detailed Slatemenl of Financial Activilies Year ended 31 March 2022 2022 2021 Expenditure on charitable activities Addressing the issue of holiday hunger for families living below th8 poverty line A¢tiTVitie$ undertaken dlwtly Motor expenses Vehicle leasing Events Donations 1841 12231 11,0001 112,2331 113,2331 114,2251 114,5321 Gov8mance costs Accountancy lees 18401 14601 Expenditure on charitable a¢tivitie$ 115,3721 113,6931 13