Charity re8iStralion number 1200320 (Ensland and Wales) CAKE CLUB ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
CAKE CLUB LEGAL AND ADMINISTRATIVE INFORMATION Tntstees L P Parker J Webb Rcclay S Dunlop Charity number (Engkna and Wales) 1200320 Principal address The Haven Community Hub 138-140 Hamlet Court Road Westcliff on Sea SS0 7LW Independent examiner Streets Miittle & Partner5 LLP c/0 The Old Exchange 64 West StÉkwell Street Colchester COI IHE Bankers NatWe5t PLC 132 Hish Street Southend on Sea Essex iiix
CAKE CLUB coNrENTS Pa8e Trustees, report Independent examiner'5 report Statement nf financial activitie Balance sheet Notes to the financial ststements 6-14
CAKE CLUB TRUSTEES, REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2024 The tru5tee5 present their aimuai report and financial statements for the year ended 30 September 2024. ThL financial ststcments havc been prep¢ired in accordance with the accounting policies set out in notc I to the financial statement5 and comply witli the charity's governing document, the Charities Act 2011, FRS 102 The Fin{Inci¢?l Rtporting Standard cipplicable in the UK and Republic of IrLland cind th¢ Charities SORP Accounting and Reporting bv ChaLltie5.' Stateiiient uf Recommeiided Practice applicable to charities prepaLins their accounts in accordatTrce with the Financial Reportins Standard applicable in the UK and Republic of Ireland IFRS 102) Objeclive$ and activities 111 To adi'ance the education of the public in parentin8 and raising children, includin8 pregnant people and familie5 in ecirly paTenthood, in Se¥ by any means, includiiig.. the provision of Support groups, through, but not limited to, workshops and weeklv support sroups. the provjsion of advice and guidance in, but not limited to, breastfeeding, infant feedin& sleep advice and pcibt-natal emotional support. and for these purposeb, parent includes all those who eiigage in parent-child relationships Wlth cliildren, whether or not as their natural or biological parent. 121 To promote and protect the physical and mental health of pregnant people and familie5 Ln e55ex t11rOU the provision of support, education and practical advice. Public bellgfit The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. Achievement5 and performance SigNificaNt oclivitics ucliiELpcinep7ts ag¢Tin%t objectives In our second year as a resi5tered charity, Cake Club supported over l(J)O familie5 acr055 Southend and Rochford. There were almogt 4(K)O individual boo)kings at Cake Club sessions over the twelve months. We ran 347 group sessions and 121 clinic appointments, attended Six external event5, and produced two large scale fundraising market events which supported 22 small, local businesses. We supported 68 volunteers to engage in their community, over 1066 volunteer shifts land many more hours behind the sceiies}. We oEfered 32 opportuiiitie5 for trainins and/or supervis1011 to our volunteer team. Financial review We started the year with £21,566.84 in the bank. This year we received £9,899.24 in donations, £112.13 in online fundraising, and £126,dF).UO in grant income. Reserves yolicy It is the policy of the charity that unrestricted funds which have not been d*igrtated for a gpecilic use should be Inaintained at a level equivalent to six month's expenditure. The trustees consider that reserve5 at this level will ensure that, in the event of a significant drop in funding, the! will be able to continue the charity s current aLtivities M,hile consideration 15 sIveii to way5 in which additional funds may be raised. This level of reserve5 ha5 been maintained throushout the year.
CAKE CLUB TRUSTEES, REPORT ICONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024 Strncthre, governance and management The Charity was established by Trust Deed dated 09 Ptember 2022 and is governed by rules and regulations approved by the Tru5tee5/Manageinent Coinmittee. The MaLiasement connittee coMpre5 Lizzie Start (Director}, Libby Barnes IlnfaLlt Feeding Lead), and the board of Truqteeq. Dori Calik stepped doTn from the board in the previous year, leai'ing LaUn Porker, Samantha Dunlop, Rebecca Clay and Joanne Webb a5 this year'5 board. The Charity was formed to benefit the local residents by advancins the educatlOLi of the public in parentin8 and raTging children, including pregnant Feople and faniilies iii early parenthood, and to promote and protect the physical and mental health of presnant people and familie5 in Essex. The trustees who served during the year and up to the date of signature of the financial stcltements were.. L P Parker J Webb Rcclay S Duiilop Rgcruitiiictrzt Atzd poInt1clI1 of Iru5tce5 We advert15e vacancies through the Charitys social media channels and local networks and community groups. A clear role des¢Yiption and specification is developed lor each trustee vacancyi including respongibilities, commitment, ski115 and experience. All applicants are required to submit a CV and covering letter for review by tlie Chair, the Charity Director and at leLlSt one other trustee. Successful candidates will be formally appointed in accordance with the governins ducument and all appointtnents .111 be cunfirmed at the next bucird mgetiiig and recurded in tlie minutes. New trustees will receive an induction pack (governing document, recent minutes, btrategic plan, etc.) and accebb to trainiiig on govemance, finance, and sateguarding. The trustee5' report was approved by the Ik>ard of Trustee5. L P Parker Trnstee 21 July 2025
CAKE CLUB INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CAKE CLUB I rep)rt to the trustees on my examjnation of the financial statements of Cake Club (the cFwityl for the year ended 30 SeptEmbeT 2024. ResponsibilitAes and basis of report As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with tlie requirement5 of the Charities Act 2011. I report in respect of my examiLiation of the charity's fiiiancial statements carried out uiider section 145 of the Charities Act 21111. In carrying nut my exc?minatinn I have followed the DireLtionq given by the Charity Commi55ion under section 14515llbl of the Charities Act 2011. Independent examiner's statement Ynur attenti()n i.4 drawn tn the faet that the charity ha% prepared the financial 8tatÈment4 in accnrdance with the relevant version ol the Statemeiit of RecomnTreiided Practice applicable to charities preparins tlieir finaiicial statements in accordance with the Financial Reportins Standard applicable in the UK and RepubliL of Ireland IFRS 1021 in preference to the Accounting and Reportins b}. Cliaritie5'. Statement of Recommended Practice i55ued on I April 2005 which 15 referred to in the extant resu1at1or but has now been liithdrawn. l understand that this has been done in order for the financial statements to provide a true and fair view in accoydance with UK Generally Accepted Accounting Practice. I have completed my examination. I confirni that no matters have come to my attention in connection with the examination gviiig nie cause to believe that in anv material respect.. accounting record5 were not kept in respect of the charity a5 required by section 130 of the Charitie5 Act 2011. the financial statements do not accord with those record5,' or the financial statements do not comply with the applicable requirements concernins the form and content of financial statements set out in the Charitie8 IAcLounts and Reports) Regulatian% 2008 ather than any requiremeiit that the finaiicial Statements give a true and fair view, which 15 not a mattei considered as part of an independent examination. I have no conc¢rn.8 and have comc across no other mLltters in conncction with the ¢xaminLltion to which attention should drawn in this report in order to enable a proper understanding of the financial statements to be reached. Streets Whittle & Partners LLP c/0 The Old Exchange 64 West Stockwell Street Colchester Essex COI IHE 21 July 2025
CAKE CLUB STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 SEPTEMBER 2024 UnrestrACted Restricted fund5 funds 2024 2024 Total Unrestricted Reslricted funds funds 2023 2023 Total 2024 2023 Note5 Income from.. Donations and legacies 16,537 120,084 136,621 8,010 77,138 85,148 Total income 16,537 120,084 136,621 8.010 77,138 85,148 Expenditure on.. Raising Eunds Charitable activities 11,628 11,628 114,620 6,510 68,279 112,820 I,>OO 66,779 Total expenditure 13,428 112,820 126,248 8.010 66,779 74,789 Net income and movement in funds 3,109 7,264 10,373 10,359 10,359 Reconcilialion of funds: Fund balance5 at l OCtor 2023 9,237 10,359 19,596 9,237 9,237 Fund balances at 30 September 2024 12,346 17,623 29,969 9,237 19,596 The statement of financial activities includes all gains and losscs recogniscd in thc ycar. All income and cxpenditure derive from coiitinuing activities.
CAKE CLUB BALANCE SHEET AS A T 30 SEPTEMBER 2024 2024 2023 Notes Current assets Debtor5 Cash at bank and in hand li 1,032 30,836 21567 31,868 21,567 Creditors.. amounts falling due within one year 11,$99) 11.9ni Net current assets 29,969 19,596 The funds of the charity Restricted income funds Unrestricted funds 14 17,623 12,346 10,359 9,237 15 29,969 19,596 The Einaticial statements were approved by the trustees on 21 July 2025 Lauren Park&r L P Parker Trustee
CAKE CLUB NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 Accounting policies Charity inforntIon Cake Club is a Charitable Incorporated Organisation, registered with the Charities Commtssion. 1.1 Accounting convention The fiiiancial statements have been prepared in aecordanee with tlie charity's governing document, the Charities Act 2011, FRS 102 The Financial Reportin8 Standard applicable in the UK and Republic 0£ Jreland and the Charitics SORP Accounting and Reporting bv CharitiLs." Ststement of Rccommcnded Pyachcc applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 The charity is a Public Benefit Entity as defined by FRS 102. The charity has tsken advai)tsge of the provisions 111 the SORP for charities not to prepaTe a statement of cash flows. The financial statements have departed from the Charities (Accounts and Reports) Resulations 2(M)8 only to the extent required tn pr()vide a true and fair view. This departure haq involved follt)wing the Statement of Recommended Practice for charities applying FRS 102 ratlier than the version of the Statement of Recommended Practice which is referred to in the Re8ulationg but which has since been withdrawn. The financial statements are prepared in sterlin8, which is the Eunctional currency of the charity. Monetary amounts in these financial ststements are rounded to the nearest £. The financial statements haie been prepared under the historical cost convention. The principal accountin8 policie4 adopted are set out below. 1.2 Going concern At the time of approving the fincincial statements, the trustees hcive a reasonable expectation that tlie charity has adequate resource5 to continue in operational existence for the foreseeable future. Thus the trustees continuc to adopt the going concLrn basis of accounting in prLparing thL financial statcmLnts. 1.3 Charitable funds UlestrICted fund5 aTe available for at the discretion of the trustees in furtherance of their charitable obj'ectives. Restricted funds are subj'ect to specific conditions by donors OY grantors as to how they may be used. The purposes atid uses of tlie restricted funds are set out in the notes to the financial 5tatement5. 1.4 Income Jn¢ome is recognised when the charity is legally entitled to it alter Jny performance conditions have been met, the amounts can measured reliably, and it Is probable that income will iE received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the dtsi)at1011, unless perfomiance eonditiOl1s require defettal of the amount. Income tax recoverable in relation to doltionS received under GiEt Aid or deeds of covenant is recognised at the tIe of the donation. IEgacies are recognised on receipt or otherwise if the charity has been notified of an impendins dtstribution, the amount is known, and receipt is expected. If the amouiit is not known, the legacy is treated as a contiiigent asset.
CAKE CLUB NOTES TO THE FINANCIAL STATEMENTS (coNfiNUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024 Accounting policies Continued) Government grants are reColised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants wiIl be received. A grant that specifies perforLnance conditions is recognised in income when the perforniance conditions are met. Where a grant does not specify perfarmance conditions it is recognised in income when the proceeds are receiNed or receivable. A grant received before the recognition criteria are satisfied is recogni5ed as a liability. 1.5 Expenditure Expenditure is recogni9ed once there ig a legal or conqtructive obligation to transfer economic benelit to 3 third party, it is probable that a trafer of economic iEnefits will be requir in settlement, and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each acttvity are made up of the total of direct costs and shared costs, including support cost5 involved in undertaking each activity. Direct Costs attributable to a sinsle activity are allocated directly to that actii'ity. Shared costs which contribute to more than one activity and support Ct)sts which are not attributable to a bingle activity are app()rtioned between thc)be actii'itie4 c)n a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of thL asset's use. 1.6 Financial instruments The charity has elected to apply the provision5 of Section 11 'Ba5ic Financial Instruments, and Section 12 'Other Financial Instruments Issue5, of FRS 102 to all of its financial instruments. Basic financial instruments are initiallv reco8nised at transactioti value and subsequently measured at amortised cost. Financial assets comprise cash at bank and in hand, together with trade and other debtors. A specific prOlS1on is made for debts for which recoverability is in doubt. Cash at bank and in hand is defined a5 all cash held in instant access bank accounts and used as workin8 capital. Investment5, including those in subsidiary undertakin85 are held at fair value at the balance sheet date, with gains and Ins%e8 being recogni.qed within income and exPendire. Financial liabilities held at amortised cost Lomprise all creditors except S(la1 security and other taxes, deferred incoine and provision5. 1.7 Employee benefits The c05t of any unused holiday entitleinent 15 recosnised in the period iii which the employee's seiceS are received. Termination benefits are recosnised immediately as an expense when the charity is demotrablY committed to terminate the employment of an employee or to provide terniination benefits. 1.8 Retirement benefit5 Payments tv defined contribution retirement benefit bchemes are charged ab an expense as t11ey fall due.
CAKE CLUB NOTES TO THE FINANCIAL STATEMENTS (coNfiNUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024 Income from donations and legacies Unrestricted Restsided funds funds 2024 2024 Total Unrestricted Restricted funds funds 2023 2023 Total 2024 2023 Donations and gifts Grants 10,012 6,525 10,012 126,609 8,010 s,0 77,138 120,084 77,138 16,537 120,084 136.621 8.010 77,138 85,148 Expenditure on raising funds Unrestricted Uttrestrxcted funds funds 2024 2023 Fundraising and publicity Other fundrai5ins c05tS 11,628 6,510
CAKE CLUB NOTES TO THE FINANCIAL STATEMENTS (coNfiNUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024 Expenditure on charitable activities Cluritable activities Charitable activities 2024 2023 Direct Costs Staff costs Subcontractor costs Iloom hire costs Computer running costs Refreshmlt Cobts Staff training costs Advert15ins & marketing c05t5 Administration c05tS Volunteer travel costs 34,1(M) 28,310 24,279 1,608 6,388 5,81.3 1,726 4,164 1,958 15,(Y95 16,120 17,522 6,343 452 1,048 108,346 59,050 Grant funding of activities15ee note 51 4,474 7,729 Share of support and governance costs (see note 6 Goveynance 1,8(K) 1,500 114,620 68,279 Analysi5 by fund Unrestricted funds Restricted fLllTrds 1,8(J) 112,820 66,779 114,620 68,279 Grants payable CkLaritable activities Charitable activities 2023 Grants to individuals 4,474 7,729
CAKE CLUB NOTES TO THE FINANCIAL STATEMENTS (coNfiNUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024 Support costs allocated to activities 2024 2023 Governance costs 1,800 1,500 Analy5ed between: Charitable activities 1.800 1,500 Net movement in funds 2024 2023 The net movement in funds is stated after chargingllcreditingl.. Fees pavable for the independent examination of the charity's financtal statements i.S(K> 1,500 Tru5tee5 During the year, the charity utilised a trustee'5 5elf-employment Services, Samantha Dunlopj to undertaken the role of group Eacilitator and family SLJpport worker and was paid a total of £1,073 12023: £nill for this work. Employee5 The average monthly number of employees during the year was.. 2024 Number 2023 Number Employment costs 2024 2023 Wages and salaries Other pension costs 33,449 651 14,543 552 34,1(M) 15,(Y95 There were no employees whose am]ual remuneration was more than £60,000. io-
CAKE CLUB NOTES TO THE FINANCIAL STATEMENTS (coNfiNUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024 Employees Continued) Remuneration of key management personnel The remuneration of key inanagement personnel was a5 follows.. 2024 2023 Assregate compensation 30,261 12,480 10 Taxation The charity is exempt from taxation on it5 actlVLties iEcause all its income is applied for charitable purp05e5. li Debtors 2024 2023 Amounts fallins due within one year: Other debtors 1.032 12 Creditors: amounts falling due within one year 2024 2023 Other taxation and social becurity Accruals a11d deferred iiicome 356 1,615 lJ599 1399 1,971 13 Retirement benefit schemes 2024 2023 Defined contsibution schemes Charge to profit or loss in respect of delined contributim schemes 651 552 The charity operates a defined contribution pension scheme for all qualifyins employees. The assets of the scheme are held sepaTately Erom thube uf the charity in an Independ)tlY adminibtered fund. li-
CAKE CLUB NOTES TO THE FINANCIAL STATEMENTS (coNfiNUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024 14 Restricted funds The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by doiiors a5 to how they may be used. At l October 2017 Incoming resources Resources expended At September 2024 Southend Emergency Fuiid ROSCA Community Investment Board UKSPF True Colours ISENDI Active E%8ex Rochford Council Cadent ActiN'e Thame5 Essex Community Foundation Veolia Alpkit CID Fund Collab 75 1.9(M) 836 3,986 3,380 5,000 3,000 10,000 68,224 15,0751 14,1841 17,1561 172.2101 13,3801 n6 188 500 15,000 2,000 5,000 loo 200 10,710 350 16881 114,0851 12,0001 13,3981 iiooi 12001 915 1,602 io,no 13501 10,359 120,084 1112,S201 17,623 Previou5 year: At l October 2022 Incoming resources Resources expended At30 September 2023 )uthern Emergency Fund Small Sparks Blakemore Foundation ROSCA Community Investment Board Essex Conimunity Foundation Health liiequalLti Tesco 8,100 100 80 5,(X)O 20,000 500 1,500 1,125 36,029 3,500 704 500 I8,0) 11001 1801 13,1001 119,1641 (JOOI IlpOOI 11.1251 132.0431 11201 Inoi 75 UKSPF 2022-2023 True Colours ISENDI Active Essex Rochford Councxl 3,986 3,380 161 77,138 166,7791 10,359 12-
CAKE CLUB NOTES TO THE FINANCIAL STATEMENTS (coNfiNUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024 15 Unrestricted funds The unrestricted funds of the ch¢irity comprise the unexpended balances of donations and grants which are not subject to specific condition5 by donors and grantor5 as to how they may be used. These include designc?ted funds which have been set aside out of unrestricted funds by the trustees for specific purposes. At l October 2023 Intonllng resources Resource5 expended At30 September 2024 General funds 9,7 16,537 113.4281 12,346 Previous year: At l October 2022 Inconllns resources Resources expended At30 September 2023 Geiieral fund5 9,237 8,010 18,0101 9,237 16 Analysis of net a55ets between funa5 Unreslricted fund5 2024 Restricted funds 2024 Total 2024 At 30 September 2024: Current a55ets1(liabilities1 12,346 17,6 29,969 12,346 17.6 29,969 Unrestricted fund5 2023 Restsicted funds 201 Total 2023 At 30 September 2023: Current a44Èt%/lliabilitiesl 9,237 JO,359 19,596 9,237 IOJ59 19,596 17 Related party transactions Transaction5 Wlth related parties During the year the charity entered into the following transactions with related parties.. 13-
CAKE CLUB NOTES TO THE FINANCIAL STATEMENTS (coNfiNUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024 17 Related party transactio Continued) Transactions with a family member of a trustee for sub-contractor services to provide the role of group facilitator and family support worker totallins £2,34712023.. Nill. During tlie year, the charity utilised a trubtee's self-employment services, Samantha Dunlopi to undertaken the role of group facilitator and family support worker and was paid a total 0£ £1,073 12023.. £nill for this wurk. -14-