CHARITY REGISTRATION NUMBER: 1172476
Spreading the Happiness
Unaudited Financial Statements
31 March 2025
CHIPCHASE MANNER
Chartered Accountants
15 Newbiggin
Richmond
North Yorkshire
DL10 4DR

Spreading the Happiness
Financial Statements
Year ended 31 March 2025
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

Spreading the Happiness
Trustees. Annual Report
Year ended 31 March 2025
The trustees present their report and the unaudiled financial statements of the charity for the year
ended 31 March 2025.
Reference and adminislrative details
Regisiered charity name
Spreading the Happiness
Charity registration number
1172476
Principal office
6 Spring Bank Woc(I
Wynyard
Billingham
TS22 5QW
The trustees
K Saunders
PAGibb
S N Bason
Independent examiner
S Dickman ACA
15 Newbiggin
Richmond
Norlh Yorkshire
DL10 4DR
Structure, governance and management
The charity is operated by the trustees who meet regularly to set the direction of the charity.
Objectives and activities
The objectives of the charity are as follows:
To address the issue of holiday hunger for families living below the poverty line
To provide hampers five times a year through schools to targeted families
To ensure children continue to be nourished through the holidays and not to return to school
hungry
To keep children healthy over the holidays

Spreading the Happiness
Trustees. Annual Report (continued)
Year ended 31 March 2025
Achievements and performance
The initiative began by distributing holiday hampers filled with essential items and festive treats to
families struggling to make ends meet. Recognising the broader challenges faced by these families.
Spreading the Happiness has since expanded its efforts. One of its key programmes now includes
organising holiday camps specifically designed for children from disadvantaged backgrounds. At these
camps. children receive three healthy and nutritious meals each day. ensuring that no child goes
hungry during their stay.
In addition to food provision, the camps offer a variety of experiences and activities thal many children
might otherwise miss out on due lo financial constraints at home. These experiences are designed lo
foster personal growth, create joyful memories, and nurture the children's confidence and social skills.
Activities mighl include sports, arls and crafls, outdoor adventures, and educational workshops, all
delivered in a safe and supportive environmenl.
The charity relies on the generosity of the wider community to fund its programmes. Money is raised
through a range of sponsored events. such as sponsored dips. Schools, businesses, other charities
and members of the public also contribute. either through direct donations or by organising their own
fundraising activities in support of Spreading the Happiness.
By working together with local parlners and volunteers, Spreading the Happiness continues ils
commitment to alleviating poverty and providing meaningful opportunities for families and children who
need them most. The charilws vision is to create a happier, more inclusive society where every child
has the chance to thrive, regardless of their circumstances.
Financial review
The trustees have reviewed the Balance Sheet. as at 31st March 2025 which showed total assets of
£2.042 and total liabilities of £900. leaving a fund balance of £1.142 all of which is unrestricted in
nature.
This financial year the Charity had incoming resources of £10,993 and outgoing resources of £11,661
meaning that the charity had a deficit of £693 this year compared with a deficit of £5,753 last year.
Of the incoming resources £5.000 was gratefully re￿iVed from The Teesside Charity, with a further
£1.400 from North East Ladies.

Spreading the Happiness
Trustees. Annual Report (continued)
Year ended 31 March 2025
Plans for future periods
1. We will closely monitor the financial situation in the coming year, with a goal of delermining whether
the charity can regain its financial slrength and coniinue to operate eheclively.
2. A comprehensive review of our current support strategies will be undertaken to ensure that the
assistance provided effectively benefits children and their families, particularly those most in need.
3. To create more equitable support for schools across varying socioeconomic backgrounds, we plan
to engage more schools in affluent areas. This will encourage a broader, more consistent adoption of
schools with higher levels of deprivation.
4. We will continue to actively seek diverse funding opportunities to ensure the charity's sustainability
and to increase our capacity to support more schools and families in need.
The trustees. annual report was approved on 19 January 2026 and signed on behalf of the board of
trustees by..
PAGibb
Trustee

Spreading the Happiness
Independent Examiner's Report to the Trustees of Spreading Ihe Happiness
Year ended 31 March 2025
I report to the trustees on my examination of the financial statements of Spreading the Happiness I'the
charity'} for the year ended 31 March 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial slatements in
accordance with the requirements of the Charities Act 2011 ('the Act,).
I report in respect of my examination of the charivs 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 145(5){b) of the Act.
Independent examiner's slatement
I have completed my examinalion. I confirm that no malerial matters have come to my attention in
connection with the examination giving me cause to believe that in any material respect..
accounting records were not kept in respect of the charity as required by section 130 of the
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 of accounts set out in the Charities (Accounts and Reports) Regulations 2008
other than any requirement that the accounts give a Yrue and fair. view which is not a maller
considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to
which attention should be drawn in this retM)rt in order to enable a proper understanding of the
accounts to be reached.
S Dickman ACA
Independent Examiner
15 Newbiggin
Richmond
North Yorkshire
DL10 4DR

Spreading the Happiness
Statement of Financial Activities
Year ended 31 March 2025
2025
Unreslricted
funds Total funds Total funds
2024
Note
Income and endowments
Donations and legacies
Total income
10,993
10,993
149
10.993
10,993
149
Expenditure
Expenditure on charitable activities
Total expendilure
(11.661)
(11,661)
(11,661)
(11,661)
(5.9021
(5,9021
Net expenditure and net movement in funds
1668}
(668)
{5,7531
Reconciliation of funds
Total funds brought forward
Total funds carried forward
1.810
1,810
7.563
1.142
1,142
1,810
The statement of financial aclivilies includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 7 10 10 form part of Ihese financial slatemenls.

Spreading the Happiness
Statement of Financial Position
31 March 2025
2025
2024
Note
Current assets
Cash at bank and in hand
2,042
2,260
Creditors: amounis falling due within one year
Net current assets
(900)
1,142
{450)
1,810
Total assets less current liabilities
1,142
1,810
Net assets
1,142
1,810
Funds of the charity
Unrestricted funds
1.142
1,810
Total charily tunds
10
1,142
1,810
These financial statements were approved by the board of truslees and authorised for issue on 19
January 2026, and are signed on behalf of the board by:
PAGibb
Trustee
The notes on pages 7 10 10 form part of Ihese financial slatemenls.

Spreading the Happiness
Noles to the Financial Statements
Year ended 31 March 2025
General information
The charity is a public benefit entity and a registered charity in England and Wales and is
unincorporated. The address of the principal office is 6 Spring Bank Wood. Wynyard. Billingham.
Durham, TS22 5QW.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (Charities
SORP {FRS 102}l and the Charities Act 2011.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabililies and investment properties measured at fair
value through income or expendwture.
The financial statements are prepared in sterling. which is the functional currency of the entity.
Going concern
There are no material uncertainties about the chariws ability to continue.
Disclosure exemptions
No cash flow statement has been presented for the company
Disclosures in respect of financial instruments have not been presented, as none were used.
Judgements and key sources of esiimaiion uncertainty
The preparation of the financial slatements requires management to make judgements,
estimales and assumptions that affect the amounts reporled. These estimates and judgemenls
are continually reviewed and are based on experience and other factors, including expectations of
future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use al the discretion of the truslees to furlher any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the terms of an appeal. and fall into one of two sub-classes: restricted income funds or
endowment funds.

Spreading the Happiness
Noles to the Financial Statements (continued)
Year ended 31 March 2025
Accounting policies (conllnued)
Incoming resources
All incoming resources are included in the slatement of financial activities when entitlement has
passed lo the charity- it is probable that the economic benefits associated with the transaction will
flow to the charity and the amount can be reliably measured. The following specific policies are
applied lo particular categories of income-
income from donations or grants is recognised when there is evidence of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical lo measure reliably, in which case the value is derived from Ihe cost to the donor
or the estimated resale value. Donated facilities and seNices are recognised in the accounts
when received if the value can be reliably measured. No amounts are included for the
contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contraclual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannol be fully recovered, and is classified under headings of the statemenl of
financial activities to which it relates-
expenditure on raising funds includes the costs of all fundraising activities, events, non-
charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct cosls
attributable lo a single activity are allocated directly to that activity. Shared cosls are apportioned
between the activities they contribute to on a reasonable, justifiable and consistent basis.

Spreading the Happiness
Noles to the Financial Statements (continued)
Year ended 31 March 2025
Accounting policies (conllnued)
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs, unless the arrangement constitutes a financing transaction, where it
is recognised at the present value of the future payments discounted at a market rate of interest
for a similar debt instrument.
Current assets and current liabilities are subsequently measured at the cash or other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Donations and legacies
Unrestricted Toial Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Donations
Donations
10.993
10.993
149
149
Expendilure on charitable aclivities by fund type
Unrestricted Tolal Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Addressing the issue of holiday hunger
for families living below the poverty line
Support costs
11.211
450
11.211
450
5,302
600
5,302
600
11.661
11.661
5,902
5,902
Expendilure on charitable aclivities by activity type
Activtties
undertaken
directly Support costs
Total funds
2025
Total fund
2024
Addressing the issue of holiday hunger
for lamilies living below the poverty line
Governance costs
11.211
11,211
450
5,302
600
450
11.211
450
11,661
5,902

Spreading the Happiness
Noles to the Financial Statements (continued)
Year ended 31 March 2025
Independent examination fees
2025
2024
Fees payable to the independent examiner for:
Independent examination of the financial statements
450
450
Trustee remuneration and expenses
No trustee was remunerated during the period.
Credilors: amounls falling due within one year
2025
2024
Accruals and deferred income
900
450
10. Analysis ol chariiable funds
Unrestricted funds
Al
31 March 202
At
1 April 2024
Income Expenditure
General funds
1,810
10,993
{11,661)
1,142
At
31 March 202
At
1 April 2023
Income Expenditure
General funds
7,563
149
15,902)
1,810
11. Analysis ol nei assets between funds
Unrestricted Total Funds
Funds
2025
Current assets
Creditors less than 1 year
Net assels
2,042
(900)
1,142
2,042
{900)
1,142
Unrestricted Total Funds
Funds
2024
Current assets
Creditors less than 1 year
Net asseis
2,260
1450)
1,810
2,260
{450)
1,810
10

Spreading the Happiness
Management Information
Year ended 31 March 2025
The following pages do not form part of the financial statements.

Spreading the Happiness
Detailed Statement of Financial Activities
Year ended 31 March 2025
2025
2024
Income and endowments
Donations and legacies
Donations
10,993
149
Total income
10,993
149
Expenditure
Expenditure on charitable aclivilies
Purchases
Repairs and maintenance
Motor vehicle expenses
Vehicle leasinglhire
Legal and professional fees
Donations
(10,711)
(1 ,946)
{132)
131)
193)
{600)
(3,100)
(5,902)
1450)
1500)
(11,661)
Total expendilure
(11,661)
(5,902)
Net expenditure
(668)
(5,753)
12

Spreading the Happiness
Noles to the Detailed Statemenl of Financial Activities
Year ended 31 March 2025
2025
2024
Expenditure on charitable activilies
Addressing the issue of holiday hunger for families living below the poverty line
Activities undertaken directly
Purchases
Repairs & maintenance
Motor expenses
Vehicle leasing
Donations
(10,711)
(1 ,946)
{132)
131)
193)
13,100)
(5,302)
1500)
(11,211)
Governance costs
Accountancy fees
(450)
(600)
Expenditure on charitable aclivilies
(11,661)
(5,902)
13