Charlty r•qlstr•tlon numb•r 1200320 CAKE CLUB ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023 AMEuoEO
CAKE CLUB CONTENTS Pag• Tw$¢¥. roport kndowndent •Mminerfs i•wt statenI offln•ndal IthhS Bal•n 8hs•t Not•J t¢ Ih• ftnanci•l 8tat•m•nts 6-11
CAKE CLUB TRUSTEES. REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2023 The trustees pr•It their annual rem and fman¢ial statemènts for the year end¢d 30 S&pt8mb8r 2023. Tho charlty is regulatad uThler ihe Charifres Commission for EThJland and Wales (charity no 12003201 under the constitution of a Charitable Incorporat OrganIsat (Foundation Stru¢turel adopted on the 9th S•ptemb8r 2022. Th8 ¢harity was entered on the wislèr of charities on 9th Sept•mb8r 2022. The financial slatoments hav8 b8en ppar8d in JLXOrdan wilh th8 accounling poleS set out in nol• 1 to the fin8ncial statèments and comply wth Ihe charitys goveming document. tha Charities Acl 2011 8nd "Accounting and Reporting by Charities. Statement of R¢¢ommended Pfaclice applicable to charities prèparing their accounts In accordance with the Finanrial Reporting Slandard 8pplKabl8 in the UK and Republic ol Iroland IFRS 1021. l&ffeclive 1 January 20191. ObJ•ctlv•s and •ctivitl•s 111 To 8dvante th6 •ducats'on ol th• publlc In par8ntin9 and ralsing Ghildren. including pregnant Fwle and fami1185 in ¢arty parenthood, in eSX by any means, in¢luding'. the provision of support groups. through, but not Ilmited lo, work8hops and weekly support grwps. ' th& provision ol adv¢0 and guidance in, but not limil•d lo, broastfeediro. inlant feeding. sleep advicè and posl-nalal onbxional support. ènd for these purposes, "parent. incbJd¢$ all those who engagg In PaTent4hikl k4110n$h1p8 wrth chikjren, wh•th•r or not as th&ir nalural biokngical parent. 121 To promote and protect the phw.cal and mental h&allh of pregnant Powe and f¥miliès in eSX through thg provision of 8llPPOrt. gducalion and Pf8dJcal advi. Thè trustees have paid due regard lo guidance issued by thg Charity Comm1s81on In deadlrvJ what a¢tivltl&8 Iht charily shouhj undertake. Aehl•voment8 •nd p•rfofmanc• Flnanclal r•¥l•w 11 1$ Ihe policy of the chan'ty that unStrICted lurKts which hav& been d&si9n8ied for a $pgcific use should b? rnainlained al a level equivalnt to bets¥n three and six month's expenditure. The trustees consider that re$erve8 al this level will ensure that, in Ihe ev8nt of a significant t1mp in fvnding, tw wll be ab Io ¢oniinue th¥ ¢harily's current activities while consi¢Jeration is giv•n to way5 in wlM¢h addilional fvnds may be rnis•d. This Ve1 of reseryes has b8•n m8inlained Ihroughoul the year. Th• financial stat•mertts indud• balonce5 from th¥ perd ende(J 30th Seplembef 2022. In this p•riL)J, th• Ch8rity wa$ not irKorporal¥d, wrth the funds lThJ mov8t1 a¢r095 on incorporabon on 9th S¢plember 2022. Structur•, gov•rnanc• •nd m#n•g•m•nt Th• Charity was 8Stabli5hed by Trust Deed datèd 09 September 2022 and is gov•rned by nJl•s and regulation$ approved by tha TrusteeslManag¢m8nl Committ8. The Charty was ft)rmed to bèneffii local residenls by advanGin9 the educab.on of Ihe publiG In parenting and raising childrèn, including pr69n8nt people and families in earty parenthood. aThJ to promote and protect lh8 physical and mental h•aMh of pre9n8nt Feople and familios Essex.
CAKE CLUB TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023 R•f•r•nc• •nd Admlnlitratlv• d•talls R•glst•r•d Charlty numb•r 1200320 Pdn¢lp*l •ddr•s$ The Haven Ctynmunity Hub 138-140 Haml&l Court Rood Westcliff on Soa SSO 7LW L Park8r J Webb R Clay D C8llk Ir•slgn•d Marth 20231 S Dunlop Ind•p•nd•nt ExIn•l Juli8n Goldin9 Az•t$ Audll S•rvI8 Ch8rt•rod A¢¢ountonts 7.8 Britannla Busin•$y Pork Com•t Way Southend on S•a E$8•x SS2 OGE B•nk•r• Na6$1 PLC 132 High Str¢•1 Southend on S•• E•X SS1 1JX Th• Iru$lee8' r•port •pprovod ty th• Board of Tntyt••s. L E Park•r Trust•• 2 October 2024
CAKE CLUB INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CAKE CLUB l report to the trust8as my eXlation of the fina statsments of Cake ¢b (th& charity) for Ihe year •nded 30 September 2023. R•sponslblllli•s and basss of r•port As th8 trustees of Ihe Charity you are re5wnskn for the preparation of th• ancIal statements in accordance th Ihe requit•m•nts ol Ihe ChaTiliesAci 2011 Ilhe 2011 Act). I r•port in respecl ol my •xamin8titin ol the charity's financ1 stslements carried wt under 145 01 th& 2011 Act. In carrying out my examination I have followed all tho applicab DIrect}n$ 9lven by the Charily Commlsslon under seclion 14515llbl of Ihe 2011 Act. Ind•p•nd•nt •xamin•rfs stat•m•nt Your allenlion is drawn lo Ihe facl that th• ¢harity has prepared finandal $t8tsments kn accordar¢e Accountlng and Reporting by Charities preparing théir accounts in accordance Ihe Financal Reporting Standard applicable in thè UK and Repu1¢ of Ireland IFRS 1021 in preferenc8 to the A¢¢ounling and Reporting by Charitie5'. Statement ol Recornmended Practice IssLTrad on l April 2CK15 which ig r¢fofrtd lo tn the extant rg9ulations bul has now been withdrawn. l understand ihal th5$ has been don8 in ¢xder f finantyal slalements to provKl a and fair view In ae¢ord8 wSth Generally Ac¢pletJ Accwnting Practic8 8fffy¢tfv¢ for reporting periods bè9inning on or after 1 January 2015. I h8v* ¢¢mpltrted my examinallon. I nfirn that no mattets havo ¢cfft to my attenti¢)n in ¢onnectk)n th th& &xamin8tion giving me cause to beIve Ihat in any malèrial respo.. ¥¢¢ounting records We not kepl In ffjspect ol Ihe charity as required by section 130 of the 2011 Act., or th• finan¢i81 $18tements do not accort1 bmth those records.. or the financial statements do not comply ihè aPF4i¢ablo requiremonts ¢on¢oming the forn and contonl of accounts set out In Ihtr Charilies IAccc¥Jnls and R¢rthsI Regulations 2008 tsthtrr than any requiremènt that Ihe accounts 9IV8 o trut and lair view whKh IS rnt a matter conshknd 9$ part of an independent examlnalion. I h8v8 no ¢oncems and havo com& •¢ross no fver matters in conn8¢tkni th the examin91)n to vthich attention $houl¥J be drawn in this ieport in ordèr t() trnpble a proper understanding ol Ihe financial st8t&rnwnls lo be reached. Julian GoIng ICAEW Azets Audit SoNces 7 - 8 BNt8nnia 8usine88 Park Comel Way SOuthendn4ea Essox SS2 6GE Uniled Kingdom Oated.. 2 October 2024
CAKE CLUB STATEMENT OF FINANCIAL ACTivrriES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 SEPTEMBER 2023 UM••trfct•d R•strlet•d lund• fund• 2023 2023 Total Unr•strl¢l•d lund• 2022 2023 Not•* Donations and lega¢ Ch4ritabl• •ctlvitie8 110 77.138 77.248 317 Total In¢om• 8.010 77.138 85,148 33.975 Choritabl• actfvlti•i 8,010 66.ng 74.789 24.738 N•t In¢om• for th• y••rl N•t m•v•m•nt In fvnd• 10.359 10,359 9.237 Fund b•lanco8 at 1 Othber 2022 9.237 9.237 Fund b•hn¢M It 30 8•pt•mb•r 202J 9.237 10,359 19.6 9.237 Th• •tat•m•nl of fin#nd•l •GtNlll•8 knchJd•s •ll ylno and IoM•8 r•co9nTr4•d In th• year. All kncom• •nd •xp•ndllur• d•riv• from Corfinn9 •thliM.
CAKE CLUB BALANCE SHEET ASAT30 SEPTEMBER 2023 2023 2022 Nol•s Curr•nt a*Mt• Cash at bank and In hand 21,566 9,237 Cr•dlton: •mount• falllng wlthln on• y••r 10 {1.970) cuff•nl 8$1ots 19,596 9,237 Incom• fund• R•slri¢led funds Unresln'ct•d lund• 11 10.359 9.237 9.237 19,596 9,237 The flnandal italem•nl8 w•r• approved by th• cn 2 Octob•r 2024 L E Parker Tru•t••
CAKE CLUB NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023 Accountlng polkl•s 1.1 A¢¢ountlng eonvention The financial statements have been pr8pared in accordance wth the challtys tgoveming docum8nti, the Charititrs Act 2011, FRS 102 "The Financial Reporbng Standard applicable in the UK and Republic of IrelarKI- I'FRS 102.1 and the Charit5 SORP 'Accounting and Reporting by Charities.. Statement ol Re¢ommended Practice appliCae to chariltes prèparing thoir accounts In accordance with th8 Financial Réporting Standard applicable in the UK and Republic of Ir•land IFRS 1021" (effective 1 January 20191. The charity is a Public Ben•fit Entity as dofined by FRS 102. The charity has lakèn ¥dvanlag• of the pmw$i¢Th in th• SORP for ¢harities pf8par• a Sta1¥1 ol Cash Flows. The linanclal Slalernents arè prepared in st6rlirwJ, which is Ihe functional curren¢y of the charity. Monet amwnts in th8se financial stal8m8nts are rounded to tho n&are8t £. The financial stat•m¢nts are prw8red undèr the hrstortcal cost c0nvèn1n and In accordan¢o with appll¢able occounting standards and the Siatement of Recomm8nded Practic• on Accounting by charities. la Golng conc•m Al th• time of approvlng th• financial stments. th8 twuslees hav• a reason¥ble exp8Ct•b'on that the charfty has 8dequat• resources to ¢onbnu8 in operational existencè for the for&$eeable ftslur•. Thus th¥ Iru51ees ¢ontinue lo 8dopl the golng cvncem basis ol accounting in prparifVJ lh• financAal statements. 1.3 Ch•rltabh lund• Unrestricted lund$ are avallatit for use al the di8¢retion of Ihe Injstses in fvrlheran¢e of thfrlr ch018b1e obl11¥e8. Restri¢ted funds a $ubjecl lo specific conditions by don¢ys as to Iw they may be us8d. The pu$08 and uses ol the reslri¢t&d hjnds ar¢ set oul in the lo tho finanrial $tstements. Fvrther trxplanation of the nalurt and purF4xe of •¥c fund Is included Mi the rw)t•s lo the financbl st81oments. 1.4 Incom• Income is re¢ognisad the chwity is legalty ¢ntitJed ts il after any rfoanCe condilions have been mat, the amoun1$ can be measured r•lrably. and il is probable ihat incom• wll be recèivtd. 1.5 Exp•ndStur• Liabilrtle5 are rè¢ognised as expendrtui• as soon as the is a 1*9al or constwcirye obligation COrnnNtting the ch8nty to that expenditure. il is probabl8 Ihai 8 tr8nsf8r of econornK benefrts wll be requirsd in Settment and the amounl of the obligation can be measured reliably. Expendrture is accounted for on an 8ccruals bgsis and h85 been classified undtrr headings th8t aggregaie all cost related to thèt category. Where costs c8mot bè directly attnbuted lo particular headings they have been alkxaled to activities on a basis consistgnt with thg use ol resources. 1.6 C•¥h and ea¥h equ1vants Cash and cash aqLrivalents include cash in hand. deposits he at call wth banks. oiher short-temi liquh invèstrnents with orvJinal maiurities ol three rTh)nths or less. and bank overdrafts. Bank overdrafts arè shown within borrowirvJs in current roabilrties. 1.7 Tax•tion The charity is exempl from lax its charitabk actswties.
CAKE CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023 A¢countlng pollcl IContSnu•dl 1.8 Employ•• b•n•fits The cost of ony unus•d hollday •ntiYemwrt Is rocc#Jni4•d lft the p8rbd in thich th• empwg's are receiv8d. Cilll¢•l aceounllng ••tlm•t•• andJudg•m•nts In the application of the charlty'8 accwnltng pollci•8. th• truths ra41•d ¢0 mak6 ludpm•nlg. 88llm4tes and assumptions about the carying amount of assets and liabillts that ara noi rèadily apparènt from olhor 8ourc•$. The 88matS and assodalod a88ump¥¢)n$ are basgd on hlstoriul •xporien¢e and other f8ctor8 that are to be rel•v4nl. A¢lual rtsult8 may dffl•r frorn th•8• •8tlm•t•s. Th• •$timat•$ and und•rtylrwa a3MptIonS •re r•vlgwod on an orwng ba¥l$. Revl$ions lo accountlng •8ts'mates are rncogni8811 tn lh• perKxI in whith th8 ostimai• h rsed wh•r8 the r•vi$ion 811•ct8 ¢nly thal period, or In the p•rtod of th• T¢wsKJn and futur• pIrS t••lwfj th• rnvion •ffo¢ts both ¢urr•nl #nd futuro iiod•. Dgn•tlon• Ind l•y¢l•• Unmtrl¢l•d UnM•trf¢l•d fvnd• lund• 2023 2022 DonatSons and gifti Onlin• fundrnl8lng 7.779 121 33.658
CAKE CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023 Charllabh a¢ll¥ttl•8 Ch•rltabh Ch*rltabl• In¢•m• Incom• 2023 2022 Grants Office hir• {$ubl•t) 77.138 110 317 77,248 317 An4ty•l• by fund Unreslrfct¢d lurK15 R•strl¢¢•d funds 110 77,138 317 77,248 317 Grant• Soulh•n¢J Emergency FurKI Sm811 Sp8rk1 Bl•kfrmor• Fnd•tIon ROSCA Communlty InvlMOnt 8oard Essèx Communlty Foundation H•allh In•qualitl•s T•8CQ UKSPF 2022-2023 Tru• Coknjrs (SEND) Olh8r 8.100 100 s.o 20.orKJ 1,125 36.029 3,500 1.204 77.138
CAKE CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023 Charltsbh •¢tlvltl•• Ch•rlt•bl• Ch•rltabl• Exp•ndllur• Exp•ndltur• 2023 2022 Stsff cost8 Ch8rltsble expendrtur• Snacks. refr•$hments •t¢ Grant glving l$hoppirvJ vouchers) 15.095 50,184 281 7,729 13.990 1.858 9,090 73.289 24.738 Shfjr• ol gov•rn•ncè costs rth 6) 74,789 24.738 An•ly•l• by fund Unrestricl•d funds R•8td¢t•d fundi 8,010 66.779 24.738 74.789 24,738 8upport ¢o•l• Support Go¥•rnn ¢ots co•ts 2023 Ind•p•nd•nt Ex8minalon F••• 1,SCLI 1.5 Analys•d b•tM•n Chorll•bl• activlll&s 1,50Q Tru•t••• None of the trust•e$ lor any p•rsons ¢or#ie¢knd with th•m) roc•ti any T•rnurw•lion or bw•fft$ from th• Charity during th• Yr. Empk¥y•• The average monthty nurfthrof ¢mpknyoe8 durfng tr rwa. 2023 Numb•r 2022 Numb•r
CAKE CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023 Employ••s {Contlnu•dl Employm•nt costs 2023 2022 Wages and salaries 15.095 There werg no employees annual r•munerabon was than £60.000. T•x•tl¢n The charlty is èxempt from lax on Income and gains fallin9 Within section 505 ol the Taxes Act 1988 or sectron 252 01 Ihe T8xation of ChaigeatAe Gains Ad 1992 to th8 $xlenl that Ih$s# are appl to Its chantable objects. 10 Cr•dltor: amounts lalllng du• wlthln on• y•ar 2023 2022 Oiher taxation and social ul Accruals gThJ d&ferred irwn• 1.614 1,970 11 R••trl¢led lund8 The income funds of th8 charity includ8 r•$tricted fund$ c4mpwlsirvJ th• folkiwing umxpended baLqncts ol t1onatlons anty grants hekl on trust lor sweific purposes.. Mo¥•m•nt In Mov•m•ftt in fund• Ineomlng th¢¢)mkng B•l•n¢• t •xp•nd•¢ 30 S•ptemb•r 2023 Ociob•r 2012 South$nd ErneneY Fund Small Spark$ Blakemore FoundatKJn ROSCA Community Investmènl Board Essex Community Foundation H88tth Inequalitie$ Tesco UKSPF 2022-2023 Truè Colours ISENDI Acliva Essex Rtschlord Council 8,11XI 18.0251 11001 1801 13.1001 119,1641 75 1,900 836 20,000 11,5001 11.1251 132.0431 11201 17101 13121 1,125 36.029 3.500 704 3.986 3,380 161 188 77,138 166,7791 10,359 10-
CAKE CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023 12 An•1¥ ol n•t ••Mts b•lfi lunds Unrnstrl¢t•d R•strlct•d fund• funds 2023 Totsl Unr•gtrkt funds 2022 2023 Fund balanc•s al 30 S•pl•mb•r 2023 or• r&pr•8ented by. Curr8nl 8sSetsllNabilille¥l 9.237 10,359 19,596 9.237 9.237 10,359 19.$96 9,237 13 R•l•t•d p•rty tr•Tr••¢llon• Thoro were dlKlosabS8 rol•led p•ty tr•nML*on$ during y••r12022. nono}. 11