Charity reKistratioD number 1188066 (England #Jbd WAl¢sl
JUBYLEE BAKES CIO
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR EfiDED 31 AUGUST 2025

JUBYLEE BAKES CIO
LEGAL AND ADMINISTRATIVE INFORMATION
Tru5te¢s
J A Barker
H J Crooks
A P Bentle).
E O Tomlinson
Sl Elwin
B T Clemens
A Heath
Chllrity rngistr¥tio
Engl8nd and Wales
1188066
PriDcipal Address
Ground Floor
1 7 Station RDad
Crawley
West Su55ex
RHIO IHT
Independent ex#mitter
Darren Harding ACA FCCA DChA
]knchard Place Dobson seT￿l¢¢s Litnited
Ground Floor
1-7 Station Ro8d
Craw'ley
esi Su55ex
RHIO IHT

JUBYLEE BAKES CIO
CONTENTS
Page
Trustees, report
Independent Examinevs report
State￿ent of fJJ]anciaJ activities
Balance Sheet
Notes to the fitjancial statetnents
10- 19

JUBYLEE BAKES CIO
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 AUGUST2025
The trustees present their annu8] Tewrt and fiDancial statemenis for th¢ year c￿j¢d 31 August 2025.
The financial statrrnenis have been prepared in accordanGe Nvith the accounting wlicies set out in note l io the linancial
8tat¢mentg and comply i%'iih the charity's CIO (Foundation) con8titulion. the ChaTitits Act 2011. FRS 102 The Financial
R¢￿rtIng Standard applicable in the UK Republic of Ireland and the Charities SORP "Ac£ounting and Reporting by
Charitie$'. Stateinenl gf RLcornm¢nded Practice applicable 10 thariiies PTeparing theiT JCCOLints in accordance with ihe Financial
Reporting Standard appli¢able in the UK and Republic ot IrelaDd IFRS 1021
Objeetive5 A¢tivities
The objectives of JLJbyLee Bakes, ￿ set out in its constitution. are as follow5.'
to advance and fvrther ihe edu¢otion and training of learning disabled young people and adults..
to proTllOte the social inclusion of young people and adults Mith a leaming disability. particularly but nDt
exclusively DO￿n$ Sy]thme and Athigm who aTe socially excluded. through lh¢ devclopment of their Skills.
sclf confidence and participaiion ID gociety. by PToviding training and 14.ork experience. enhat]cing etnployability
and raising am'ateness M'ithin the coinmunity;
to Telieve the disability of leoming disabled young wple and adult5 by building their Self￿OnfidenC¢, funhering
their independent and full participation in their communities.
Achievements And p¢rformaDce
Th¢ year 10 31 August 202) Saw the charity develop it5 a¢tivilies. A new iijnovation the inlmduclion ot POP-UP tearoo
session5 held oti w¢¢ketK15 ID Thakeham ChuFch Hall. These were wpll attended 8nd Eave our t￿etIc1￿rieS thc oppDrtuniti' 10
work in a cafe seiiing.
A full programTne of baking 5¢ssions operated thToughout the year. and ihe Chariri attended an increasing numbeT of
COTllTnunity event5 Such ￿ PulboTough Village MatkeL Cuckfield Bonfire NiEht. BuT8ess Hill Sumirter Fair and Cliplest. We
have developed our Telationship with the AriJl Cotnpan), Theatre. regiilaTI)' selling bakes at their shows at HuTsipierpoiDt
College.
The charity continues to provide catering scrvices. notubly 10 Arund¢l Museum. Horsham Di5tr1Ct Council and West Sussex
Library Services. These allow OUT beneticiari¢s 10 demon5tratt their Skill in producing savourv well as Sweet good5. These
events are enjoyed by our )'oung p¢ople. raising &wareness of disabilitv withirt our cornmutlltses.
We continue to be grateful to our regular custDmers both De￿ and long standing. for their continued 8UPWrt.
OurfirsiFUP-up lea 1*1 Thukeknm CliurclT Jlull
pa8e I

JUBYLEE BAKES CIO
TRUSTEES, REPORT (coiYrtNifED)
FOR THE ￿ ENDED 31 AUGUST2025
As in previous veats. some ofour beneficiarie5 have moved on to new. opwrtuijities artd have been replaced by new joiners.. we
continue to provide work expeTience and training to c19 young peopl¢. with the Litch¢n contitiuing to be used for fiv¢ days per
'eek. We continue to focus on the M"ell-being of our beneficiaries. ￿'1th our Structured monthly video cdls. facilitated by
ined volunteeT5. providing a safe environment for the di8cu$5ion of their worrie$ and ne¢ds.
Btsknng a seritsifs maifer.
A5 in previous ye3r5. collaborative working continue5 to be I￿Portant in the development of the charity. We have T￿aint￿ned
c105e relaii0rt9hip5 Wlth local 5UPPOrted living providers and have attended transitions el'ents at local SEND colleges in BuJEe55
Hill. Crai¥l¢y. Horsham and Worthing.
Otsr relationshtp with ATdingly College continues and once agairt we welcomed three Ardinglv students to our kitchen tts bake
xlongside some of our beneficiaries, b¢fore 8erwing the whole college with bakes a5 part of their'world Readv wee
.A￿TL1& OAX*¥
DeliveringBakes lo Meddow Srores in Thakeham
page 2

JUBYLEE BAKES CIO
TRUSTEES, REPORT (CONfiNUED)
FOR THE YEAR ENDED 51 A UGUST2025
Future Developments
From tarly 2025 the Iru5te¢s hJve been reviewing optlOn5 for the Tnedium ienn d¢￿elo￿nent of Iht charity as the original
foundcTS age out. Key 10 thi5 is likely lo be collabDratii'¢ working with other local organisalion5 operaling CDTnplementary
field5. that have a SiTnilar ethos. This ties into the expiration of the lease on OUT Thakehan] kiichen in MaTch 2027. howtver OUT
la￿dIordS have signalled their willirw¢ss io extend our l&qse 5knuld we wish to.
Last vear th¢ trustees noted that key to the charity's deTrelopment was th¢ Tecruitment of more volunteers to run baknng $¢5510ns.
This has been sucr¢ssful. and baking session5 are now manag¢d bv a larger pool of volunteeTS.
Public BeLtrrt
The trustees have refcrred to the guidance in the Charity Commission 5 general guidance on publi¢ benelil w'hep revieiving the
chariiy 5 ain)s and objectiTres and in planning ils future activities. They beliewe that the aciivities and achieveinents ouilined in
this reFK>rt deiDonstrate the fulfiltneni otthe public benetit requirement tor the reponing period.
CaieringforArundel hlusgum in EhegroMnd¥ OfArW￿eI Citsile
pllge 3

JUBYLEE BAKES CIO
TRUSTEES, REPORT (CONTINUED)
FOR THE YE4R ENDED 31 AUGUST2025
Finalltial review
As noicd sbove. Ihe financial ststement5 for the year ended 31 August 2025 have b¢¢n presented in the fornjat prescribed by the
Charihe5 Act 2011.
The charity reported a deficit on each of its unrestricted. designatd and restrided funds. The latter two deficits reflected the
depreciation charge on the capital expenditure that wa5 fjnartted by these fvnds. Going fon¥ard, restricted and designated r￿d$
ill continue ro re￿rt annu￿ deficits until the underlying fixed a55ets PUT¢ha5ed with these funds bvcome fully depreciated.
A5 at 3] August 2025. total trserve5 were £48.210 of which £15.431 werE restricte(L £6.180 weTe designated and £26.599 were
unrestricted.
In¢oTne receii'ed from baked gopdg and catering activities was up 4/0 on the previous year. ¢o]nprising ttgular supplies to local
¢afe5, local mark¢t5. fetes and events, and seveTal catering eng3gements foT Wtnniurrity events.
DuTing the year the Clwit! received fvrthergrant fijnding from the c(￿0p Com]n￿lty Pund1£977) to rtnancethe developTnent
of our marketing and publicity tnaterials. and packaging costs, together with one-off wts from Joim Lewi8 plc and The
SussexAmbulJn¢e Trust. Person￿ donatlOn8 of £1,569 were received.
Expell
Variable operdting expenses as a prowrtion of income remained ConSt￿t with strong control being maints]]￿d over the two
tnajor comrx)nents ie ingredients and electricity. Ingredient costs irt¢rea5ed ty 3/ts in line with associated income.
As noied earlier. depreciation remains a significant CO$L and will continue to be so in 2025126. reducing thereafter a5 the
ichen a55ets become fully depreciated.
Suprort and governance expenses remain under control. partly being covered by wt fundtngreceived in 2023124.
Reservts Polity
It 18 the policy of the charity to maintain unrestricted funds which art the free reserves of the charity.. at a Ievel equaI to six
rntsntlL% expenditUTe (excluding depre¢iation and capital expenditure).
Fortheyear ended 31 August 2025. urJrestri¢ted reserves were £26.599 compared to a requiretnent under the policy of £l1.368.
Risk ManAgemÈnt
The truste￿ have reviewd the major risks fJcÈng the charity and are satisfied that appropriate policies. procedures and Systems
are in place to manage and tniiigate these risks.
Strucknrei goverDance a#d management
JubyLee Bakes is a Chariiable InttsTporared Organisation. registered ch￿lty number 1188066. The charity's governin8
docutnent is based upon the Chatity. CoTtUThission'$ model CIO (Foundation) constitution. with a Sm￿] number of )Tnendmeni$.
The trustees who served duringthe year aTyJ up to the date of signature of the financi￿ statements were:
J A Barker
H J Crooks
A P Bentley
E O Tornlinson
S J Elwin
B T Cltmens
A Heath
page 4

JUBYLEE BAKES CIO
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR EJVDED 31 AUGUST2025
Appolntment of Trusttts
New trustees are appointed by a resolution of the txisting trusiees. being appointed foT a tern) of thTre year5. Trustees can serve
a tnaxiTnum of three con5¢CUtive iern15. Tht chariri S Wll5titution specified a MirUmu￿ of IhFe¢ Iru5tees. and a rn&Kiinum of
seven. of M'hich a majority must not be related to beneficiaries.
In apwinting new trustees, th¢ existing tru5tee5 give due r¢gaTd to the skills. knowltdge a￿d experitnce Teqtsired to ¢n5ure the
effective manag¢tn¢ni of th¢ charity given the chall¢Dges facing the charity at that lime.
Managemtntr. Policy and Prottdure
The tru8tees Meet fotma]ly on a ts%'o monilil>' basi5, with ad hoc meetings of tru5t¢es and i'olunleers iakiiig pl3Le as wid i¥hen
requiTed. Four of the trustees. iogetheT Wlth three i'olunt¢cr$ are reS￿￿51ble tor the day-to-day mJnagEmcni of th¢ Charity..
Individu31 Irusiees have re5tK]nsibility for 5￿C7r1¢ asp¢ct5 of the charity's governance including finance. healdi and saferJ'.
human Te50urLes and safeguardin
The truslee5' report Na8 appTov¢d by the Board of Trustees.
H J CTDoks
ChAir
Date..
pgge 5

JUBYLEE BAKES CIO
INDEPENDENT EXA￿llNER's REPORT
TO THE TRUSTEES OF JUBYLEE BAKES CIO
I report lo th¢ trustees on my examinati(pn of the fJnan¢ial staiemetjts of Jubylee Bakes CIO (the charitvl for the year ended 3 1
August 202).
RtSPOJJ5ibilitits #Dd basis of ttport
As th¢ trustees of the charity you are responsible for the preparation of the fInancial statements in accordan¢¢ with the
requirements of the CharitiesA¢t 2011.
I retort in r¢spect of my eNamination of the charity s financiaj statements carried out under section 145 of the Charities Act
2011. In ¢arying out my &iatnination I have followed the Directions given by the Charity CommL55ion lll￿er section 14515)Ibl
of the Charities Aci 2011.
Independènt examiner's statement
Your aneniitsn is drawn 10 the fact that charity has prepared the financial statements in aC¢ord￿l¢t with the relevant version
of the St21e]n¢nt of Rec4)mm¢nded Practice applicable to chaTitie5 preparing their financial staten)¢nts in a¢¢ordanct IvTrth the
Financia] Reponing Siandard applicable in the UK and Republic of treland IFRS 1021 in preference to the AccoLmting and
Reporting by Chartiies.. Statement of Rewtnmended Pra¢tice issued on l April 200) which is referred to in the extant
regulations bth has now been withdrawn. l understand that this has been done in order foT the fuJ2nciai statements to provide a
true and fair view io accordance with UK Generallv Accepted Accounting Prnctice.
I have eomplded rny examination. I confirni that no matters have ¢orne to my attention in connection with the examination
giving me tause to believe that in any matertal respect..
accounting records were not kept in rtspeci of the charity ag required by section 130 of the awitiesAct 2011.
the financial statements do not accord w'ith those records,. or
the financial stst¢rnents do not compls. With thc applirnble requiTem¢nts conecming the form and content of fi]wcial
statements set out in the Charities (Accounts and Reports) Regulation5 2008 otheT thJn any requir¢ment that the financial
ststements ￿ve a true and fair view. which is not a Tnatter considered as part of an Ind4￿dent WTnination.
I have no concerns and have come acrD88 I￿ other matter$ in connection with the examI￿on to which attention 5houId be
drawn in this report iti order to enable a proper understanding of the financial statements to be reached.
Darttn HardiDg ACA FCCA DChA
Richard Place Dobson S¢TVTces Limited
Ground floor
1-7 Station Road
Crawley
West Sussex
RHIO IHT
Date.. Ll
103 IL
pag¢ 6

JUBYLEE BAKES CIO
STATEMETr4T OF FIIYAf4CIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE IEAR ENDED 31 AUGUST 2025
Current fin*hci*l ytar
UnrÈ$trittsd Unrestritttd
fund5
fund5
generAI
de5ignatrd
2025
Restricted
fund5
Total
Totsl
2025
2025
2024
Notes
Intome from:
Donaiions and grJnis
Charitable octii'ilit8
2.742
16.807
9T1
3.719
16,807
12.692
16.190
TotAI intorne
19.549
977
20.)26
28,882
Expethditutt on:
Ciwiiable acti￿111¢5
19.973
5,638
11.474
37,085
36,715
Totsl exp¢ttdt￿re
19,973
i,638
11.474
37.085
36,715
Ntt expeDditsre and movement in
runds
14241
15,6381
110,4971
116,5591
17,8331
REtontiliAtion of fuDd$:
Fund balances Ji ) &piember 2024
27.023
25.928
64.769
72.602
Fpnd bal#MctS At 31 August 2025
26.599
6.180
15.431
48.210
64.769
Th¢ 51atemeni of tinancial a¢tivities includes all gains and losse5 T¢tO￿lSed in the yeaT. All incoffte and ekPetJditUTe derii'e
fron] Gontinuing activitie5.
pjge 7

JUBYLEE BAKES CIO
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AUGUST2025
Prior finantial yeAr
Umrestrictsd Uttre5tricttd
fuDds
funds
general
dtsigDated
liestritted
fund5
Totsl
2024
2024
2024
2024
Notes
In¢ome from:
Donations and grants
c￿ltable actii'itie8
2.114
16.190
5,500
5.078
12,692
16.190
Totsl incomt
18.304
5.500
5.078
28,882
Expenditure on:
ch￿ilable a¢tii'ities
14,682
7.725
14,308
36.715
Totsl expenditure
14,682
7,725
14,308
36,715
Net ibcomellexpenditsr¢l #Jhd movement in funds
12.225)
(9,230}
17.833)
R¢¢oJbciliatiott of fvnd5:
Fund balances at I Septe]llber 2023
23.401
14.043
35.158
72.602
Fund ba]antes at 31 A￿gUSt 2024
97.023
11.818
2 j,9?8
64.769
page 8

JUBYLEE BAKES CIO
BALANCE SHEET
ASAT31AUGUST2025
2025
2024
Notss
Fixed assets
Tangible ￿$t1$
22.836
37.186
Ctsrrent assets
12
13
2.565
2.093
23.740
2,140
905
27.310
Debtors
C￿h ai bank and in hand
28.398
30.355
Cttditor5'. amouttts fg11ing due withill one
y¢*r
14
13.024)
12.772)
I¥￿ turreryt xssets
25.374
27.583
Total #sstts Itss curr¢nt IiAbilitie5
48.210
fv1.769
The funds of the chArity
Restricted income funds
UnrE5tricted fiinds- gen¢T3J
UnTe8iricled fiind5- designated
15
17
16
15.431
26.)99
6.180
25.928
27.023
48.210
64,769
The financial statements were approved by the trustees on
H J Crook5
Chair
page 9

JUBYLEE BAKES CIO
NOTES TO THE FINANCIAL STATEMENrs
FOR THE IE4R ENDED 31AUGUST2025
Atcounting policies
1.1 B￿$15 of pttparatio
The financial ststements have been prepared in a¢cordance with the chaTity's CIO (Foundationl con8titution the Charities
A¢t 2011, FRS 102 "The Financial R¢ponin£ Standard applicable tn the UK and Republic of Ireland" arld the Charities
SORP "Accounting and Retorting by Charities.. Ststement of Recommended Practice applirable to tharities preparing
their accounts in accordance with the Financi￿ Reporting Standard applicable in the UK a￿d Republic of IT¢land IFRS
102}" The charity 15 a Public Benefit Entity as def￿ed by FRS 102.
The Gharity has taken advantage of the provisions in the SORP for charities not to prepare astatement of cash flows.
The financial statements have departed from the Charities IAceoLmts and Reports) Regulations 2008 only to the extent
required to provide a true and fair view. This depanure h05 involk'ed following the Statemetrt of Recommended Prartice
for charitie8 applying FRS 102 rather than the vcrsion of the Statement of Re¢tst[Lm￿ded Practice which is referred to in
the Re8ulation5 but ivhi¢h has since been withdraiTrm.
The ￿￿9￿ClaI statements are pr¢pared in sterlin& which i$ the fi]nctionaI CUTrency of the charity. Monetary Amounts in
these financial stateTnents are rounded to the nearest £.
The financial statements have been prepared under the historic￿ cost conventioL The principal ac¢ounting policies
adopted are set below.
1.2 GDIJK concern
Ai the tiTne of approving the financial 5tatcment& the trustees hav¢ a r&9sonable ekpectation that the charity has adequate
resour¢es to continue in operaiional &xistence for the foreseeable futLtre. Thus the trustees continue to adopt the going
toncern basis of accounting in PTeparin8 the finamcial ststetnents.
IJ Ch#ritable futtd$
Unrestricted funds are available foT use at the discretion ofthe trustees in fijrtherance oftheir charitable objectives.
D¢$igJ]ated funds ¢otnprise fijnds which have been set aside at the disuetion of the trustces for spe¢ific purFK>ses. The
purposes and uses ofthe designated funds ar¢ Set out in the wte5 to the financiaI statements.
Restricted fund5 are subject to specific conditiony by donors or grdntors as to how th¢y Tnay be used. The purposes and
Uses of the F¢Slrict¢d funds are 5¢t out in the notes to the finaDGial statement&
1.4 Income
Incotlle i8 reco8ni$¢d iyhen the ¢harity is legailv entitled to it after any perfOrni￿ce conditions hav¢ been me( the
amounts can be rnea5ured reliably. and it is probable thai income w'ill be receive(L
Cash dtsnations are recognised on rettipt. Other donations are rewgnised ontt the charity has been notified of the
d0J￿tiO￿ unless peifo]ynance conditions require deferral of the amount. Income tL¥ recoverabl¢ in relauon to don￿lonS
received under Gifi Aid or deeds of c(>venani is reco￿115¢d at the time of the donatiOEL
Grants are recognised at the f¥ir ¥a]ue of the asset or income received or receivable when there is re&wnable a5sufdn¢¢
that the grani conditions will be m¢t and the wt5 WLII k received.
A grant that spetifie5 perf0m￿l¢¢ conditions is recognised in incotne ivhen the perforn)8nce conditions aT¢ meL Where
a wi does not Specify perfornJJnce condillons It js reco￿lSed ill income when the proceed5 are received or receivabl¢
OT when the related expendiiure has been spent. Agrant received before the reco￿ltiOn criteria are satisfied is re))￿lse0
s a liability.
Charitable activities income is mainly received through bake sJIes and is included iti the financial stateinents as it
become8 receivable.
page 10

JUBYLEE BAKES CIO
NOTES TO THE FINANCIAL STATEMEiYfs (CONTINUED)
FOR THE YEAR ENDED 31 A UGUST2025
Ae¢tkuhting policie5
(Contin￿ed)
1.5 ExpeEditurt
ENpertdiiure is recogDised once th¢T2 is a legal or cottstructii'e obligation to maLe a payinent to a third party. li Is
probable that settlement ￿,111 be requiTed and the aujouni of the obligation can be measured reliabl).. Expeiiditure is
classified under the following activity h¢ading'.
Expmditure on charitable activities Costs include resources expended Dn the pTo￿ls1On of work experience and training.
Support Co8ls are those tiinct)OD5 that asSlSt the %4'ork ol-the charity but do noi directly underiake chariiablt acliTrilies.
Support costs include ptremises and oftice related cosis. and goi'emance costs which supwrt the chariry'5 3Ctivilies. These
C05t5 have be£n alloGated to expenditure on charitable aciivitie5.
Cyovemance costs include those sncurred in the gOvern￿)ce bj. the trustees of the charity's Jsstts and are primaril
associated with constitulional and 5tutuiors' reqLiirements of operating the charity. Governance ¢o$ts are inGluded within
support5 GO$lS and allocaled io charitable ekpendiiure.
1.6 Tangsbl¢ fixed assets
Tangible fixed a55¢t5 are initially measured at W5t and subsequently mea5UTed ai cost. net of deprec5ation and anv
impairtnent losses.
Depreciatlon 19 Te¢o￿ls¢d 50 ￿ to write off the eost or i'aluatiort of assets le55 their residual values Dv¢r their useful lives
on the following bases..
Plant and equipment
3- 6 y¢w7 sttaight line
The gain or Soss arising on the disposal of an &%set 15 determined a5 the difference bdween the sale proceed5 and the
carrying value of ihe a5S¢t, and is recogni5ed in Iht statement of financial acliviiies.
1.7 ImpiiTment Of fixed asset5
At ¢ach retx)rting end date, the charity r¢i'icw8 ihc c3rryinE amounts of its tangible as5et% to detennine whclher there is
an>. indication that th05¢ as*t8 have 5uff¢red an impairrn¢nl loss. It an). such indication ¢xist8, the recoverable amouDt Df
tht a55el 15 ¢51imaied sn ord¢r to deiumin¢ thr extent of the impairment loss (if any).
1.8 Stotk5
Siocks are stated at the loii¢r of cost and estimated Selling price le5S Costs ti> complete and sell
1.9 Cash And c8sh equivglellts
Cash and £￿h equivalents include cash ID hand. deposits held at Call i¥ith banks. oth¢T %hort-lerm liquid invc8tinents il'iih
original ￿atUritieS of th￿¢ tnonths or le55, and bank overdrafts. Bank ov¢rdralls are shown ￿"111)In borrowtngs in curTenl
1.10 Fi#*kncial Inst￿]Ments
ie charity. has elected to apply the proi'issons of Section 11 '885ic Finamcial Instrumenis and Section 12 '0ther
Finartcial Instrutnents Issues of FRS 102 to all of its financial instrumtni5.
Finaiicial in51rumenis aTe TecoBnised in the charity'5 balance sheet wheD the ch2rty become8 party to the contractual
p￿viSionS of the instrun)ent.
FinJncial asseis and liabilities are offset. with the net amounts PTe8enied in the finanLial statenients. M"h¢n there is a
egally enforceable right to set off the r¢cognised an]ounts and there 15 an intention to settle oli a net basis or to rEalise tlie
asset and settle the liability simulièneously.
page 11

JUBYLEE BAKES CKO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR EIVDED 31 A UGUST2025
Aeeounting polities
Icontinntdl
Basie financial assets. whi¢h include debtOTS and ta5h and b￿k baIances. are initia]Iv measured at transaction price
incliiding transaction costs and a￿ subsequently carried at aJnortl8ed cost using the effectI￿t interest method ￿lesS the
arrangement ¢onstiliJtes a finan¢ing transaction. where the transaction 18 measured at the PTesent value of the future
re¢eipts discounted at a market rnte of interest. Financia] 8$5ets cla$5ified as Teceivabl¢ within one year are not 4monised.
BoticfiAancirtlliabilih'O
Basic fInancial liabilities. including Greditors are initially Tecognised at transaction price unless the arrangement
constTtute5 a tinancing transaction. where the debt instrument is me&8ured at the PTesent value of the fvture payrnents
discounted at a market rate ot inter¢st. Financi￿ liabilities classified &8 payable within one year aJe not amonised.
TTade credittsTS are obligations to pay for goods or services that have been acquired in the ordinary course of operation5
from suppliers. Amounts payable ￿e cla55ified ag CUTrenr liabiliti￿ if pa>Tnent is due iFithin one year OT le88. If noL they
presented non-current liabilities. TTade creditors are Tecognised initially at transa¢tion price and subsequently
measured at amortised co8t usinu the effettii'e tntere5t method.
DereeogNifton offinthntiolliabilifté
Finaocial liabiliti¢5 art derewgnised i¥hen the cJ)arity's Contractual obligations expire or are discharged or cancelled.
1.11 TaxAtiDII
As a Charity JubyLee B￿¢8 is exempt from ¢04x>rdtion t&x on any surplllses it make*
1.12 Ik#5e5
Rentals payable U1￿¢r opcrating Ivdses. including any lease in¢ntives reteived. are ¢harged as an expense on a Straight
line basis over the tertn of the TeleV￿t lease.
Critit#l accoutttitig estimates aud judgÈJneDts
In the application of the thaJity'8 accounting p)licie5. the trustees Pxre required to make judgements. estimates aJ
sumptions about the carrying aMo￿t of &%s¢ts and liabilities that are not readily appaTent from other sotsrtes. The
estimaies and associ2ted assumptitsns are based on historical experience and other facttsT5 that are consideTed to be
relevant. A¢tual re8uItS Tnay differ from thcse estimates.
The estiTnates and underlying a55umpttons are reviewed on an ongoing basi5. Revisions to a¢coJnting estimates are
recogn15ed in ihe period in which the estimate 18 revised where the revision affects only that period. or in the period of
the revision and future periods ￿here the revision ￿Tect8 FK>ih current and future periods.
In the Tntstees opinion there a￿ no critical accounting estimates or judgments.
Inttsme from donations and grants
Unrestricted Unrestricted
funds
generll
Restrieted
funds
Totsl
design#ted
20Z5
2025
2025
2025
Don&ioT15 and gifts
Grants
2.076
666
977
1.643
2.742
977
3.719
pag¢ 12

JUBYLEE BAKES CIO
NOTES TO THE FINANCIAL STATEMENfs (CONTINUED)
FOR THE YE4R EIVDED 31 A UGUST2025
IDcome fD)nh donatiDn5 grants
(Continutdl
Unrtstritted Ullrtstritted
funds
fund5
g¢DerAI
de5xgn8ted
2025
Restrirted
fuLd5
Totsl
202S
2025
2025
UnrtstritteJ Unrestricttd
fund$
futtds
gtnerll
designated
2024
R¢strieted
funds
TotAI
2024
2024
2024
Donations and gifts
Grdnts
1,173
941
5.iOO
5.078
2.114
5.5
5,078
12.692
Incorne froTh ¢harit4blt attivitie5
Unrestricted
funds
2025
UDre5tricttd
d5
2024
Provision of work ¢xperienc¢ and training
16.807
16.190
page 13

JUBYLEE BAKES CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YE4R ENDED 31AUGUST2025
Expenditsre tharitsble Adivitie5
ProvisioD of Provi5ioD of
work
work
experièmce
txperience
aDd training
attd training
2025
2024
Dirett costs
DepTeciation and impainnent
Ingredients
OtheT Consumables
Training Co*t5
Packaging and Labe15
Kitchen Rcntsl
Service Charges
Electritity
Staffc95ts
Distribution Costs
Bu5ines8 rdtes
RepaiT5 and Mainte]wice
14.350
7.130
-014
18
501
500
529
4.478
214
ioi
509
614
14.323
6.940
980
57)
1,102
529
4.02?
224
98
239
29.958
29,477
Share of support xnd ¥overnaDee costs Ise¢ Dote 61
Support
Goveman¢e
4,478
2.649
4.854
?.384
37.08)
36.71)
ADxl)%i5 by fund
Ut)restri¢t¢d fvnds- general
Unrcstrictcd fi]nd5- d¢signated
Restricted funds
19.973
5.638
11,474
14.682
7.725
14.308
37.085
36,715
page 14

JUBYLEE BAKES CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YE4R ENDED 31 AUGUST2025
Support costs allotAted to *ctivities
21125
2024
Equiptnent
arkeiing Costs
Insurance Costs
Oth¢rAdinin Charges
Goi'¢man¢e costs
963
2,528
931
56
2.649
794
3.182
843
35
2,384
7.127
7,238
All*lystd between:
Provision of w'ork ekperience and training
7.127
7.238
2025
2024
GoverDance tosts cornprise..
Independent examination f¢¢s
Bank Ch8oe8
2,500
149
2.280
104
2.649
2.384
Net movement ill
2025
2024
The n¢t movement in ￿ndS js stated after chargingllcr¢ditingl'.
Fees payable tor the independent exasnis)atioD of the charitg5 financial statements
Depreciat￿0￿ of oivned tangible fLxed 8s$ets
2.500
14.350
2.280
14,323
Trustt¢s
None of the trustees lor any person5 wnnecied ivith them) T¢¢¢ived any remun¢ration or benefits from th¢ charitv diiring
the >'ear, or tht year ending 31 August 2024.
During the year. thre¢ childTen ot. tliree trustee5 r¢Leiiied training and work experience from the charity. The ChaTitv
Comnii5sion was inlomjed that 50Tne beneliciaries rnay b¢ related to trustees during the application proLess and tlie
elwity's constitution tontains a specific clause to ensure that a majority of trusices are always UllTelated lo beneticiaTies.
Employee$
Th¢ averdge monthly number of emplojees during the year M'a5..
2025
Nwmb¢r
2024
Number
Ttsta]
Remuner&tion of key managcment personnel during th¢ ￿portIng period was £nil {2024.. £rri11.
page 15

JUBYLEE BAKES CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YE4R ENDED 31 AUGUST2025
Employees
Icotttinuedl
There wete no employees whose annual remuneration wa5 more th?￿ £60,000.
10 Taxation
The chaTity is exempt from t&x on income and gain8 falling within section i05 of the T￿eS Act 1988 or section 252 of
the T&xation of Chargeable Gains Act 1992 to the ￿tent that these ar¢ applied to its charitable objects.
Tangible fixed a55ets
Pbntand
¢quipme￿t
Cost
At I September 20A?
90.736
At )1 August ?0?5
9Q.736
DeprttlatiO￿ and irnpairmtllt
At I September 2024
Depreciation ¢haTged in theyear
53,550
14.350
At 31 August 202)
67,900
Carryitig #mount
At ) l August 2025
22.836
At 31 August ?024
37.186
12 Sts¢k5
2025
2024
Stock
2.565
2.140
13 Debto
2025
2024
Amoullts falling dllt within ODe yt#r'.
Trade debtOTS
Prepaymenls
1.350
743
349
556
1093
905
page 16

JUBYLEE BAKES CIO
NOTES TO THE FINANCIAL STATEMENTS (coNfINUED)
FOR THE ENDED 31 AUGUST2025
14 Crtditors: wmounts f4llittg due with&n one yeir
2025
2024
Accruals
3.024
2.772
IS Restricted ftsnds
ThL restricted funds of the charity wmprise th¢ unexpended balance5 OF donations and gTartis held on trust Subject to
specific conditions by donoT5 as lo how ihey may be used.
At I Stptember
2024
Incoming
resouree5
Resourtes
txpeDdtd
At 31 August
2025
National Lottery- Peoples, Projects
Assurn PIC
Human ResouFce Professionals Charitsble Trust
Ernest Kleinwon ChaFltable Trusi
CJatwickAirrort Community Fund
H311 and Woodhousc
Coop Community Funding
21.030
1,292
227
47
1.077
9W
-3)5
18.1421
15001
12.888
792
45
1471
19981
17501
18551
79
150
1.477
977
25.928
977
15.431
Previous year:
At I September
2023
Intomillg
resourtes
Resourtts
expellded
At 31 August
2024
National Lottery- Peoples. Projects
Assuraplc
Human Resource Professiona15 Charitsble Trust
Ernesi Kleinwort Charitable Tmst
GaiwickAiTrH)n CornmuniN Fund
Hall and Woodhous¢
Coop CDmrnunity Funding
29.172
1.792
875
819
2.500
18.1421
15001
16481
(7721
11.4?31
12.1001
21.030
1,292
?27
47
1,077
900
1.355
3.000
2.078
35.li8
5.078
114.3081
25.928
pag¢ 17

JUBYLEE BAKES CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YE4R ENDED 31AUGUST2025
15
Rtstricted fuDds
(Contihuedl
The reslricted fijnds liyted aL￿ve are for the folloiving purposes..
Nationa] Lottery Peoples. Projects and As8uraplc- Costs of refijrbishing leasehold premises and equipping as a
training kÉtchen-
Human Resource Profrssionals Charitsble Trust- Training costs,.
Ernest Kleinwort Charitable Tru8t-Adtniniskntive overheads.,
G2twickAirport Community Fund_ Website. markcting packaging developmenL'
Hall and Woodhouse-Athninistrative overhths..
Coop Community Funding- Marketing, publicity and packaging costs.
16
Uttrestri¢ttd funds- design%ted
The unTe5tricted funds of the charity comprise the tsnexpended balances of (bnations and grants which are not stsbject to
srtcific conditions by (k)noTS and ￿tOrS a5 to how they may be used. These include de5iEnated fvnds which have been
sd asid¢ out of unrestricied fvnds by the tW5tees for specific purposes.
At I Septsmber
2024
lllttsmiTEg
resources
Resources At 3] August
exptDded
2025
Designated fund
(5.638)
6.180
Prtvious year.
At I Septswber
2023
lllcoming
Resources At 31 August
Èxpended
2024
D¢51gnated fund
14.043
5.500
(7,725)
11.818
Designated fimds represent donations received that the TrL￿ee$ have decided will be put toward5 the purch&8e of
equipmenr and other capital iterns for the rt￿. kitcheJL and for specific administrative and operditng ¢0515 of the Charity.
17 Unnstrieted funds
The unrestricted fynds of the charity tOTnprise the unexpended balances of donations and grdnts which a]e not subje¢t to
5pecifJc conditions by donor8 and gTantors &8 to how tliey may be used.
At I Septsrnber
2024
Incoming
resotsr¢¢s
Resources At 31 August
Èxpended
2025
Generaj fvrvJ8
27.023
19.)49
(19.973)
26.599
page 18

JUBYLEE BAKES CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YE4R ENDED 31 AUGUST 2025
17 UDr¢stritttd funds
(Continued)
Previous ytAr.
At I September
2023
IncomiDg
sources
Resources
espended
At 31 August
2024
General funds
23.401
18,304
(14.6821
27,023
18 All*lysi8 of Det ksset5 between funds
Unrtstrieted UDre5trittsd
funds
fund5
geDÈril
designated
2025
Rt5tricted
fullds
Total
2025
2025
2015
At 31 August 2025..
Tangible asgets
Curreni asset511liobilitie51
2,977
23.622
6.180
13.679
1,752
22.836
25,374
26.599
6.180
15,431
48.210
Unrestricl¢d Unrnstrirted
fttnds
fuDds
general
designxted
2024
Re5tritted
finds
2024
2024
2024
At 31 August 2024:
Tangible ￿5¢t9
Current a55eWlliabiliti¢sl
4,812
22.211
10.052
1.766
22,322
3.606
37.186
27.583
27.023
25.928
64.769
19 Optrating lease tDmsDitmeDts
Le55e¢
At the rewrting end date the charity had out5tsnding CQTnmitments for future minimum Iwe paysnents under non-
cancellable OPeTatinB Itase5. M"hich fall as follow5.'
2024
Within one year
B¢tween two and tive years
1.891
997
2,802
2.802
3,799
20 RelAted party tran5attioDS
There weT¢ no d￿cloSable yelated porty trdnsactions duringthe Ye￿I2024- none).
page 19