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2020-12-31-accounts

A TOAST TO THE HAPPY AND HEALTHY A BEAUTIFUL Annual Report & Accounts 31 DECEMBER 2020 NEW DAY

CHARITY REGISTRATION NUMBER: 1182927

THE HAPPY AND HEALTHY TRUST Financial Statements Year ended 31 December 2020

Page Report of the Trustees 3 to 22 Independent Examiner's Report 23 Statement of Financial Activities 24 Statement of Financial Position 25 Notes to the Financial Statements 26 to 29

Annual Report & Accounts

THE HAPPY AND HEALTHY TRUST Trustees' Annual Report Year ended 31 December 2020

The trustees present their report and the unaudited financial statements of the charity for the period ending 31 December 2020.

REFERENCE AND ADMINISTRATIVE DETAILS

The Happy And Healthy Trust

Registered charity name Charity number 1182927 Principal office 121 Clapton Common London E5 9AB

Trustees

Mr C M Muller Mr M Y Monderer Mrs B Merlin Mr P Neiman

Independent examiner

Stone & Co. Services Ltd 3 Norfolk Avenue London N15 6JX

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity is governed by a Declaration of Trust.

The power to appoint new trustees is vested in the current board. It is not the intention of the trustees of the charity to appoint any new trustees. Should the situation change in the future, the trusees will apply suitable recruitment induction and training procedures. The trustees adminster the day to day running of the charity.

The trustees confirm that there are no major risks to which the charity is exposed.

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objects of the charity are:

  1. Our aim is to help disadvantaged people with access to grants, food packages and financial support (loans), whether directly or through other organisations in the UK and/or abroad.

  2. To promote any other exclusively charitable objects and purposes as the trustees see fit, provided that they are regarded as charitable by the laws of England and Wales.

STRATEGIC REPORT

The following sections for achievements and performance and financial review form the strategic reprt of the charity.

Achievements and performance

The trustees are pleased with the results of the year. The charity managed to raise the necessary funds required to reach their charitable objectives.

The trustees have considered the Charity Commission's general guidance on public benefit.

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Our Vision:

Disadvantaged children and young people in our community accessing all activities and opportunities, enabling them to thrive and flourish, growing into productive members of society.

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44 ij.i..I,; Annual Report &Accounts

Our Mission:

To – give every person a chance to succeed in life by developing the physical, social, emotional and educational needs of children and young adults challenged by poverty, illness, overcrowding or other forms of disadvantaged

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Our Values:

Integrity – We work by strong moral and ethical principals so service users feel we are a trust they can rely upon.

Responsibility – we realised the sensitivity of our work and take ownership for accomplishments and errors.

Love – we carry out our work with love and warmth, offering services with a personal touch so that each user feels cared and looked-out for.

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125Adults 75 Children 32 Families Annual Report &Accounts

TRUSTEE LETTER:

What we didn’t know…

We’ll admit it. We didn’t know. When we saw vulnerable and

disadvantaged people in our community struggling to advance in life because their basic needs were going unmet and made it our mission to give every person a chance to succeed in life we had absolutely no idea how vital our work would be.

But ignorance is bliss and we plunged right in. Starting with our core project; a breakfast campaign to those in need, we saw an enormous impact. Our beneficiaries were mouthfuls of praise and gratitude, exclaiming that this chance for a healthy meal and friendship was what encouraged them to get out of bed each morning and face another day.

We also admit, we had no idea just how much we could get on with in 12 months. Responding to calls of need we set up various other projects as outlined in our review (to help you be in the know).

We don’t know what the future will bring. To be fair, in the current pandemic we’re all a little extra uncertain. What we do know is that we, as trustees, are more determined than ever to help the disadvantaged, especially those that are hard hit in our current climate.

It’s been a tricky year as we tried to master the ropes of prioritising projects, monitoring successes and managing Covid-19 guidelines. It’s been a successful year of growth upon which we reflect back on and build upon.

Because we’re not know-it-alls. We’re learn-it-alls.

C M Muller Trustee

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T￿5(ec,5 Annual Report &Accounts ii

Project 1 (Breakfast):

What happens whilst you drink your coffee…

So, your palms are clasped round a steaming cuppa, deliberating over your plans for the day (your charitable acts I assume, kind you) and down the road and across the street, people like you are hungry. They crave a good sandwich and a good laugh. They want a steaming coffee and a warm smile.

That’s the sad news. Yesterday’s Headlines.

In current news, there’s a wonderful place for these disadvantaged and vulnerable adults to start their day. They walk in rubbing their eyes, convinced they’re still dreaming as an abundant nutritious meal awaits them. Good ol’ bread, tuna, egg, salad, sardines (lots and lots of good stuff) and oh yes, coffee!

More than what’s on the table it’s who’s around the table. We encourage young, successful adults to join the disadvantaged in the community for breakfast, offering them warm words of hope, warm smiles of friendship and steaming hot encouragement for their day.

By the time you’ve tilted your head back 90 degrees to get that final sip out of your cup, 100 disadvantaged people in Hackney, London, have filled their stomachs with food; hearts with encouragement and hope to utilise the new day ahead to improve their circumstances. That’s just ‘eggs’quisite!

Our Covid-19 Response: Obviously with social distancing (we call it unsociable) our program couldn’t run as usual. During lockdown we delivered breakfast to our beneficiaries’ homes and when we could reopen, we had to stagger the program over the whole day so that a disadvantaged person would not be exposed to many people in the process. The cleaning, sanitising and resetting was quite a deal, but we did it with a smile. Because safety is our priority.

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THE HAPPY AND HEALTHY TRUST THE HAPW( AND HEALTHY TRUST I Annual Report &Accounts 13

Project 2 (Learn and Play):

We’re game…

Shush we’re not going to tell anyone that your heart still does a gigantic somersault as you walk past your favourite toy store. That you still get struck by the nostalgia of spiderman and dolls with long, soft hair. And Lego! Oh Lego! Endless hours of constructive play, youthful imagination, perfect coordination. We could go on but somehow, we have that feeling that you can relate to all that and more just fine.

For some children, those long hours you spent playing are a blank. A long blank of boredom and frustration and doing trouble and parental rebuke. It’s a silly chain really.

And it could also come to an end. A full stop. Full of fun and laughter.

In the past 12 months we’ve impacted (yeah, that’s a big word) 44 disadvantaged young children with our biweekly play sessions led by an Early Years Teacher. There they get kids to be kids, as they engage them in constructive play, recreational activities and sensory messy play which they wouldn’t get to do at home. There’s soooo many skills to pick up during their sessions such as refining fine and gross motor skills, turn taking (own up, do you still take a deep breath when you hand over the board during scrabble night?) and creativity. Or as O. Fred Donaldson so eloquently put it “Children learn as they play, most importantly, in play children learn how to learn”. Their teachers are telling us they are really seeing an improvement in these children’s development. We’re glad we’re not just toying around.

Our Covid-19 Response: Unfortunately, during the April lockdown, we had to stop this service. It may not seem that major in the big scheme of things, but we know that for many of these children, these sessions mean the world to them! (It’s like offering them a free smile to wear for the week! ) We have since reopened, in smaller groups, adhering to Covid guidelines; guiding, constructing and joining the kids’ dreams in this all coming to an end.

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Project 3 (Warm meals):

You are what you eat…

We’re not making any judgements here; just saying we don’t want beautiful young children being nothing. Because that’s what they sometimes eat.

Disadvantaged children struggle with meals in the best of times as poverty and dysfunction mean it’s more about mac n’ cheese than roast chicken. But when crisis hits such families, the tough gets tougher and the rough gets rougher. When Mom goes through a bout of depression, if Dad’s out of work again, little lads and lasses are often going hungry. If they’re hungry, they don’t sleep, are restless, can’t absorb their learning, turn to bullying and more. (Why do you think your Mother insisted ‘you’re not going anywhere until you finish your supper!’ ?).

The Happy and Healthy Trust provided 600 meals (cooked and delivered by volunteers from the community. Yay Hackney!) this past year to disadvantaged children in crisis. That’s an awful lot and we should be blushing proud. But we’re not. Working so closely with these children makes us a little sad as we become aware of how many more children need our help. We’re working harder than ever to expand our services!

Our Covid-19 Response: We paired up families with local volunteers so they need not travel to deliver their goods and face unhealthy exposure to a million germs waiting to attack them in the inconspicuous London Transport

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Go figure

----- Start of picture text -----
Disadvantaged
people benefitting
from our breakfast
campaign daily
£42,000
100
600
Meals
delivered to
disadvantaged
children in crisis
£8,000
Children
benefit from
our learn and
play sessions
£600
44
----- End of picture text -----

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Stakeholders:

Our Trustees

So, you want an inside peek. You’d like to be in the know and discover who are the masterminds behind the great work happening in our local community. So here goes:

Our trustees are members of the community, having grown up in similar circumstances, and are in close contact with disadvantaged children and their families.

Mr C M Muller

is a local member of the community who has made it his mission to help those in need. His experience as a trustee in Ezer Viznitz Foundation for the past 5 years, is a most vital contribution to the running of our charity.

Mr P Neiman is a up and coming board advisory! He recently has brought his unique set of analytical, and budgeting skills (we attribute them to his father who is a successful businessman) to the charity world and has been broadly recognised as a valuable trustee whose keen insight makes good work happen. Mr P Neiman serves as a trustee on three other local charities, yet somehow, we feel as if we are his only cause. Lucky us!

Mr Monderer grew up in charity work. He often recalls as a little child giving up his bedroom for homeless people until new living arrangements were put in place. With a youthful vigour he keeps on putting up our bar, inspiring us to reach new heights.

Ms B Merlin as a trustee ensure our board represents both male and females in the community. She has proven to be a vital member of the management committee contributing with an understanding of problems facing disadvantaged families.

We have a good team, you see. We’re bound to make great things happen.

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Our Volunteers

You guessed right. We don’t just do good things; we pull the community right with us. We pride ourselves in being a volunteer led organisation, connecting to youth in the community. And believe it or not, our volunteers are so proud to be connected with us.

We believe this comes from our encouragement of volunteers meeting and chatting with our beneficiaries every once in a while, so that they see their impact for themselves. (Not even your favourite chocolate fills us up inside as much as doing a good deed and swallowing absorbing a new smile.)

We also keep our volunteers updated with progress of our projects - new developments or successful exits so that they understand the difference they have made in the lives of others.

We always try to match up volunteers with work they are most suited to so that volunteering is both easy and thrilling at the same time. We encourage volunteers at a project end to continue volunteering in the same way on a localised basis. For example, when we finished a skilled based toy session with disadvantaged children, we encouraged volunteers to repeat this session with a neighbour in need.

So Hackney is busy. We busy beehaving in a most benevolent way. That’s honey sweet!

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Our Funders

Things don’t just happen by themselves; you know.

Some people will make good things happen (like the person who will change your broken lightbulb… well not quite; our funders do a lot, a lot more than that.) and we are so proud to partner with them.

Funders include:

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THE HAPPY AND HEALTHY TRUST Trustees' Annual Report (continued)

Year ended 31 December 2020

Financial Review

Total incoming resources were £73,719. Total resources expended were £76,401.

The financial results of the charity's activities for the year to 31 December 2020 are fully reflected in the attached Financial Statements together with the Notes thereon.

Reserve policy

The trustees retain reserves as necessary and where appropriate, consolidate funds in order to make more substantial grants which they feel to be appropriate.

A at 31 December 2020, the charity had free reserves of £11,346.

Future developments

There are no current plans to change the activities or modus operandi in the forseeable future.

The trustees' annual report and the strategic report were approved on 15 October 2021 and signed on behalf of the board of trustees by:

Mr C M Muller Trustee

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THE HAPPY AND HEALTHY TRUST

Independent examiner's report to the trustees on the unaudeted financial statements Year ended 31 December 2020

Independent examiner's report to the trustees of The Happy and Healthy Trust ('the charity')

I report to the charity trustees on my examination of the financial statements of the charity for the period ending 31 December 2020.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of your charity's financial statements as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Stone & Co. Services Ltd 3 Norfolk Avenue London N15 6JX

15 October 2021

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THE HAPPY AND HEALTHY TRUST Statement of Financial Activities

Year ended 31 December 2020

Note
INCOME AND ENDOWMENTS
Donations and legacies
4
Total income
EXPENDITURE
Expenditure on charitable activities
5,6
Total expenditure
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Unrestricted
funds
Total funds
£
£
73,719
73,719
73,719
73,719
(76,401)
(76,401)
(76,401)
(76,401)
(2,682)
(2,682)
14,028
14,028
11,346
11,346
2020
2019
Total funds
£
44,912
44,912
(30,884)
(30,884)
14,028
-
14,028

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

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THE HAPPY AND HEALTHY TRUST Statement of Financial Position Year ended 31 December 2020

Notes
FIXED ASSETS
Tangible fixed assets
8
CURRENT ASSETS
Debtors
9
Cash at bank
CREDITORS
Amounts falling due within one year
10
NET CURRENT LIABILITIES
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
Unrestricted funds
TOTAL FUNDS
£
£
20,475
7,370
-
3,678
11,048
(20,177)
(9,129)
11,346
11,346
11,346
11,346
2020
2019
£
24,089
-
1,428
1,428
(11,489)
(10,061)
14,028
14,028
14,028
14,028

The financial statements were approved by the Board of Trustees on 15 October 2021 and were signed on its behalf by:

Mr C M Muller

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THE HAPPY AND HEALTHY TRUST Notes to the financial statements Year ended 31 December 2020

1 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 121 Clapton Common, London, E5 9AB.

2 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 (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.

3 ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The outbreak of the Covid-19 pandemic in 2020 and the associated lockdown has had a negative impact on the global economy. The charity received funding to help them during this time and the Trustees are confident that the charity has sufficient reserves to be able to continue its charitable activities for the foreseeable future.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements 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.

The Trustees do not consider there are any critical judgements or sources of estimation uncertainty requiring disclosure beyond the accounting policies listed below.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Taxation

The charity is exempt from tax on its charitable activities.

Incoming resources

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. 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.

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THE HAPPY AND HEALTHY TRUST Notes to the financial statements

Year ended 31 December 2020

3 ACCOUNTING POLICIES (continued)

Resources expended

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets and depreciation

Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:

Fixtures & fittings

15% reducing balance

Grants payable

These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

4 DONATIONS AND LEGACIES

Donations received
5 EXPENDITURE ON CHARITABLE
Provision of food packages to
disadvantaged people
Grants to individuals
Grants to institutions
Support costs
Unrestricted
Total Funds
Funds
2020
£
£
73,719
73,719
73,719
73,719
ACTIVITIES BY FUND TYPE
Unrestricted
Total Funds
Funds
2020
£
£
40,153
40,153
17,678
17,678
1,412
1,412
17,158
17,158
76,401
76,401
Unrestricted
Funds
£
44,912
44,912
Unrestricted
Funds
£
-
24,349
3,895
2,640
30,884
Total funds
2019
£
44,912
44,912
Total Funds
2019
£
-
24,349
3,895
2,640
30,884

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THE HAPPY AND HEALTHY TRUST

Notes to the Financial Statements (continued)

Year ended 31 December 2020

6 EXPENDITURE ON CHARITABLE ACTIVITIES BY ACTIVITY TYPE

Provision of food packages to
disadvantaged people
Donations paid
Governance costs
Direct
Costs
£
40,153
19,090
59,243
Support
Costs
£
17,158
17,158
Total Funds
2020
£
40,153
19,090
17,158
76,401
Total Funds
2019
£
-
28,244
2,640
30,884

7 TRUSTEES' REMUNERATION AND BENEFITS

No salaries or wages have been paid to employees, including the trustees, during the year.

Trustees' expenses

The charity did not meet any individual expenses incurred by the trustees for services provided to the charity.

8 TANGIBLE FIXED ASSETS

Cost
At 1 January 2020
Additions
At 31 December 2020
Depreciation
At 1 January 2020
Charge for the period
At 31 December 2020
Carrying amount
At 31 December 2020
At 31 December 2019
9 DEBTORS
Other debtors
Fixtures and
fittings
£
25,810
-
25,810
1,721
3,614
5,335
20,475
24,089
2020
£
7,370
7,370
Total
£
25,810
-
25,810
1,721
3,614
5,335
20,475
24,089
2019
£
-
-

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THE HAPPY AND HEALTHY TRUST

Notes to the Financial Statements (continued)

Year ended 31 December 2020

10 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Other creditors
Accruals and deferred income
11 ANALYSIS OF CHARITABLE FUNDS
Unrestricted funds
At
1 January
2020
£
General funds
14,028
At
1 January
2019
£
General funds
-
12 ANALYSIS OF NET ASSETS BETWEEN FUNDS
Tangible fixed assets
Current assets
Creditors less than 1 year
Income
£
73,719
Income
£
44,912
2020
£
19,457
720
20,177
Expenditure
£
(76,401)
Expenditure
£
(30,884)
Unrestricted
Funds
£
20,475
11,048
(20,177)
11,346
2019
£
11,089
400
11,489
At
31 December
2020
£
11,346
At
31 December
2019
£
14,028
Total Funds
2020
£
20,475
11,048
(20,177)
11,346

13 RELATED PARTY DISCLOSURES

There were no related party transactions for the period ending 31 December 2020.

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