Two teenage boys, aged 14 and 12, appeared in the Youth Court in Waihi and have been referred to Youth Aid.
"If the names are correct it's very, very disappointing because the [alleged] receiver of the stolen goods is someone my mother has done a lot of work for. My mother is one of these people who has helped the community a lot," said Ms Spurr.
However, Porau protested his innocence outside court and said he would defend the charges as the police had "the wrong man".
Porau was charged with receiving a $50 cane basket full of food, but said he was trying to return it when he was found with the goods.
"I'm not guilty, definitely not," he said. "I got told that the food had gone missing from the venue where they are going to hold their kai hakari [feast] and I was tipped off to where the food might be and I set out to go and look for it."
Porau said Mrs Spurr was his "aunty" and a woman he respected greatly.
Senior Sergeant Rex Knight said Waihi police were "genuinely shocked" at the theft.
"Waihi is a pretty close-knit community and when news got out about what happened it wasn't just the police on the offenders' tails."
The Pump House Cafe owner Mark Kennett, who was catering for the funeral with his mother, Jacqui Hutchinson, discovered the food for 300 people was missing at about 7am on Tuesday.
The stolen food included 650 savouries, along with 30 litres of orange juice, coffee, cakes and quiches.
Mrs Hutchinson said it was devastating.
"It's not just the money; it's the emotional upheaval of having to think it's one of my good friend's funeral in four hours' time and I don't have the food to feed people."
But shortly after, local radio station Gold FM announced the theft and offers of help poured in - with more than double the amount of food needed.
Ms Spurr was well-known for her contribution to Waihi.
She owned women's fashion boutique Julie Anne Fashions and was instrumental in raising funds to build the Waihi Community Marae, of which she was treasurer for more than 30 years.