Docusign En¥ÈlopÈ ID". 5DABOOB5-93F6-490&96CC-CCF26000643A CHARITY REGISTRATION NUMBER: 1172476 Spreading the Happiness Unaudited Financial Statements 31 March 2023 HIP HA E MANNER Chartered Accountants 15 Newbiggin Richmond North Yorkshire DL10 4DR Docusign En¥ÈlopÈ ID". 5DABOOB5-93F6-490&96CC-CCF26000643A Spreading the Happiness Financial Slatemenls Year ended 31 March 2023 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". 5DABOOB5-93F6-490&96CC-CCF26000643A Spreading the Happiness Trustees. Annual Report Year ended 31 March 2023 The trustees present their report and the unaudited financial statements ol the charity for the year ended 31 March 2023. 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 S Diekman ACA 15 Newbiggin Richmond North Yorkshire DL10 4DR 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". 5DABOOB5-93F6-490&96CC-CCF26000643A Spreading the Happiness Trustees. Annual Report (¢ontinuedJ Year ended 31 March 2023 Achievements and p8rlormance Unfortunately the ellect ol the economic climate has impacted significantly on our donations. DHL are no longer able lo support us, and we are extremely grateful lor all their support over the last three years, our families and the charity have greatly appreciated it. NELD, Teesside Charity, Hurlingham School and our Patron have continued, along with our local Co-operative Store. We have continued lo support schools over the holiday periods, but this year we have only been able lo work with 5 schools. Our project in the Northumberland school continued, bul buying school lunches lor the children became too costly, so stall agreed to cook the children's meals in the unil. Once the kitchen passed hygiene safely this was organized. Stall bought ingredients in their spare time, often cooked al home and the children received nutritional meals daily. This continued to impact on their development. We are grateful lor their dedication lo the welfare ol the children. Our Patron also donated towards the purchase ol bikes lor the children, which were a huge success and support the children lo live a heaiihier lifestyle. Financial review The Iruslees have reviewed the Balance Sheet, as al 31 st March 2023 which showed lolal assets ol £7,863 and total liabilities of £300, leaving a fund balance of £7,563 all of which is unreslricled in nature. This financial year the Charity had incoming resources of £14,888 and outgoing resources of £12,675 meaning that the charity made a surplus of £2,213 this year compared with a delicil of £1,869 last year. Docusign En¥ÈlopÈ ID". 5DABOOB5-93F6-490&96CC-CCF26000643A Spreading the Happiness Trustees. Annual Report (¢ontinuedJ Year ended 31 March 2023 Plans for future periods Al the trustees meeting the following points were discussed and agreed.. 1. Despite the economic climate we are still determined lo keep the charity viable and expand, despite the recent setbacks 2. In the current climate Fairshare are now inundated with applications, bul we will be keeping them as an option for future projects 3. Looking al other ways lo obtain surplus food 4. Continuing to involve schools in affluent areas lo more consistently "adopt" schools with higher levels ol deprivation 5. Patricia and Shonette looking at funding opportunities within the corporate sector The trustees, annu21 reFX)rt was approved on 30 January 2024 and signed on behalf ol the board ol trustees by.. Pafviu& PAGibb Trustee Docusign En¥ÈlopÈ ID". 5DABOOB5-93F6-490&96CC-CCF26000643A Spreading the Happiness Independent Examiner's Report lo the Trustees of Spreading the Happiness Year ended 31 March 2023 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 2023. 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. S Dickman ACA Independent Examiner 15 Newbiggin Richmond North Yorkshire DL10 4DR Docusign En¥ÈlopÈ ID". 5DABOOB5-93F6-490&96CC-CCF26000643A Spreading the Happiness Stalement of Financial Aclivilies Year ended 31 March 2023 2023 Unreslricled funds Total tunds Total funds 2022 Note Income and endowments Donations and legacies Total income 14,888 14,888 13,503 14,888 14,888 13,503 Expenditure Expenditure on charitable activities Total expenditure 112,6751 112,6751 112,6751 112,6751 115,3721 115,3721 Net incomel{expenditure) and net movement in funds 2,213 2,213 11,8691 Reconclllatlon of funds Total funds brought forward Total funds carrled forward 5,350 5,350 7,219 7,563 7,563 5,350 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". 5DABOOB5-93F6-490&96CC-CCF26000643A Spreading the Happiness Stalement of Financial Position 31 March 2023 2023 2022 Note Current assets Cash at bank and in hand 7,863 5,650 Creditors: amounts falling due within one year Net current assets 13001 7,563 13001 5,350 Total assets less curr8nt liabilities 7,563 5,350 Net assets 7,563 5,350 Funds of the charlty Unreslricled funds 7,563 5,350 Total ¢harity funds 10 7,563 5,350 These financial statements were approved by the board ol trustees and authorised lor issue on 30 January 2024, and are signed on behalf ol the board by.. PAfviu& PAGibb Trustee Th• notes on pagas 7 to 10 form part of thasè flnanclal statomènts. Docusign En¥ÈlopÈ ID". 5DABOOB5-93F6-490&96CC-CCF26000643A Spreading the Happiness Notes to the Financial Statements Year ended 31 March 2023 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". 5DABOOB5-93F6-490&96CC-CCF26000643A Spreading the Happiness Notes to the Financial Statements (etsntinued) Year ended 31 March 2023 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". 5DABOOB5-93F6-490&96CC-CCF26000643A Spreading the Happiness Notes to the Financial Statements (etsntinued) Year ended 31 March 2023 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 2023 Funds 2022 Donations Donations 14,888 14,888 13,503 13,503 Expenditure on charitable activities by fund type Unreslricled Total Funds Unrestricted Total Funds Funds 2023 Funds 2022 Addressing the issue of holiday hunger lor families living below the poverty line Support costs 12,225 450 12,225 450 14,532 14,532 840 12,675 12,675 15,372 15,372 Expendlture on charltable actlvltles by a¢tlvlty type Activities undertaken directly Support costs Totsl funds 2023 Total fund 2022 Addressing the issue of holiday hunger lor families living below the poverty line Governance costs 12,225 12,225 450 14,532 840 450 12,225 450 12,675 15,372 Docusign En¥ÈlopÈ ID". 5DABOOB5-93F6-490&96CC-CCF26000643A Spreading the Happiness Notes to the Financial Statements (etsntinued) Year ended 31 March 2023 Independent examination lees 2023 2022 Fees payable lo the independent examiner for.. Independent examination ol the financial statements 450 Trustee remuneratlon and expenses No trustee was remunerated during the period. Creditors: amounts falling due within one year 2023 2022 A¢cruals and deferred in¢ome 300 300 10. Analys1$ of ¢harltsble funds Unrestrlcted funds At 31 March 202 Ai 1 April 2022 Income Expenditure General funds 5,350 14,888 112,6751 7,563 Al 31 March 202 Al 1 April 2021 In¢ome Expenditure General funds 7,219 13,503 115,3721 5,350 11. Analysis of net assets between funds Unrestricted Totsl Funds Funds 2023 Current assets Creditors less than 1 year Net assets 7,863 13001 7,563 7,863 13001 7,563 Unrestricted Total Funds Funds 2022 Current assets Creditors less than 1 year Net assets 5,650 13001 5,350 5,650 13001 5,350 10 Docusign En¥ÈlopÈ ID". 5DABOOB5-93F6-490&96CC-CCF26000643A Spreading the Happiness Managemenl Information Year ended 31 March 2023 The following pages do not form part of the financial statements. 11 Docusign En¥ÈlopÈ ID". 5DABOOB5-93F6-490&96CC-CCF26000643A Spreading the Happiness Detailed Stalement of Financial Activilies Year ended 31 March 2023 2023 2022 Income and endowments Donations and legacies Donations 14,888 13,503 Total Income 14,888 13,503 Expenditure Expenditure on charitable activities Purchases Repairs and maintenan Motor vehicle expenses Vehicle leasinglhire Legal and professional fees Donations 14,6201 11441 1601 12341 14501 17,1671 112,6751 1841 12231 18401 114,2251 115,3721 Total expenditure 112,6751 115,3721 Net incomel{8xpenditure) 2,213 11,8691 12 Docusign En¥ÈlopÈ ID". 5DABOOB5-93F6-490&96CC-CCF26000643A Spreading the Happiness Notes to the Detailed Slatemenl of Financial Activilies Year ended 31 March 2023 2023 2022 Expenditure on charitable activities Addressing the issue of holiday hunger for families living below th8 poverty line A¢tiTVitie$ undertaken dlwtly Purchases Direct charitable activity 1 repairs & maintenance Motor expenses Vehicle leasing Donations 14,6201 11441 1601 12341 17,1671 112,2251 1841 12231 114,2251 114,5321 Governance costs Accountancy lees 14501 18401 Expenditure on charitable activities 112,6751 115,3721 13