Charity registration number 1200320 (England and Wales)
## CAKE CLUB
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
## CAKE CLUB
## LEGAL AND ADMINISTRATIVE INFORMATION
|Trustees|L E Parker||
|---|---|---|
||S Dunlop||
||C Scott|(Appointed 3 November 2025)|
||S Blake|(Appointed 3 November 2025)|
||E Hill-Gowing|(Appointed 3 November 2025)|
|Charity registration|England and Wales|1200320|
|Principal address|The Haven Community Hub||
||138-140 Hamlet Court Road||
||Westcliff on Sea||
||SS0 7LW||
|Independent examiner|Streets Whittle & Partners LLP||
||Orderly House||
||Dragoon Road||
||Colchester||
||CO2 7FU||
|Bankers|NatWest PLC||
||132 High Street||
||Southend on Sea||
||Essex||
||SS11JX||
## CAKE CLUB
## CONTENTS
||Page|
|---|---|
|Trustees' report|1 - 2|
|Independent examiner's report|3|
|Statement of financial activities|4|
|Balance sheet|5|
|Notes to the financial statements|6 - 14|
## CAKE CLUB
## TRUSTEES' REPORT
## FOR THE YEAR ENDED 30 SEPTEMBER 2025
The trustees present their annual report and financial statements for the year ended 30 September 2025.
The charity is regulated under the Charities Commission for England and Wales (charity no 1200320) under the constitution of a Charitable Incorporated Organisation (Foundation Structure) adopted on the 9th September 2022.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: 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)".
## Objectives and activities
(1) To advance the education of the public in parenting and raising children, including pregnant people and families in early parenthood, in Essex by any means, including: * the provision of support groups, through, but not limited to, workshops and weekly support groups. * the provision of advice and guidance in, but not limited to, breastfeeding, infant feeding, sleep advice and post-natal emotional support, and for these purposes, "parent" includes all those who engage in parent-child relationships with children, whether or not as their natural or biological parent.
(2) To promote and protect the physical and mental health of pregnant people and families in Essex through the provision of support, education and practical advice.
## Public benefit
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
## Achievements and performance
## Significant activities and achievements against objectives
In our third year as a registered charity, Cake Club supported 850 families across Southend and Rochford. There were 2763 individual bookings at Cake Club sessions over the twelve months.
We ran 271 group sessions and 120 clinic appointments, attended a number of external events, and produced two large scale fundraising market events which supported 26 small, local businesses.
We supported 83 volunteers to engage in their community, over 800 volunteer shifts (and many more hours behind the scenes). We offered 24 opportunities for training and/or supervision to our volunteer team.
## Financial review
We started the year with £30,835.74 in the bank. This year we received £8,533.28 in donations and fundraising and £153,721.29 in grant income.
## Reserves policy
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
- 1 -
## CAKE CLUB
## TRUSTEES' REPORT (CONTINUED)
## FOR THE YEAR ENDED 30 SEPTEMBER 2025
## Structure, governance and management
The Charity was established by Trust Deed dated 09 September 2022 and is governed by rules and regulations approved by the Trustees/Management Committee.
The Management Committee comprises Lizzie Start (Director), Libby Barnes (Infant Feeding Lead), and the board of Trustees: Lauren Parker, Samantha Dunlop, Rebecca Clay and Joanne Webb. Rebecca Clay stepped down from the board on 05/03/25.
The Charity was formed to benefit the local residents by advancing the education of the public in parenting and raising children, including pregnant people and families in early parenthood, and to promote and protect the physical and mental health of pregnant people and families in Essex.
The trustees who served during the year and up to the date of signature of the financial statements were: L E Parker J Webb (Resigned 3 November 2025) R C Clay (Resigned 5 March 2025) S Dunlop C Scott (Appointed 3 November 2025) S Blake (Appointed 3 November 2025) E Hill-Gowing (Appointed 3 November 2025)
## Recruitment and appointment of trustees
We advertise vacancies through the Charity's social media channels, local networks and community groups. A clear role description and specification is developed for each trustees vacancy, including responsibilities, commitment, skills and experience.
All applicants are required to submit a CV and covering letter for review by the Chair, the Charity Director and at least one other trustee. Successful candidates will be formally appointed in accordance with the governing document and all appointments will be confirmed at the next board meeting and recorded in the minutes.
New trustees receive an induction pack (governing document, recent minutes, strategic plan, etc.) and access to training on governance, finance and safeguarding.
The trustees' report was approved by the Board of Trustees.
L E Parker Trustee
21 July 2026
- 2 -
## CAKE CLUB
## INDEPENDENT EXAMINER'S REPORT
## TO THE TRUSTEES OF CAKE CLUB
I report to the trustees on my examination of the financial statements of Cake Club (the charity) for the year ended 30 September 2025.
## Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
## Independent examiner's statement
Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.
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 that in any material respect:
- 1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011.
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination.
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.
## Streets Whittle & Partners LLP
Orderly House Dragoon Road Colchester CO2 7FU 21 July 2026
- 3 -
## CAKE CLUB
## STATEMENT OF FINANCIAL ACTIVITIES
## (INCLUDING INCOME AND EXPENDITURE ACCOUNT)
## FOR THE YEAR ENDED 30 SEPTEMBER 2025
|Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
2
15,483
146,771
Total income
15,483
146,771
Expenditure on:
Raising funds
3
4,879
-
Charitable activities
4
1,980
117,444
Total expenditure
6,859
117,444
Net income and movement in
funds
8,624
29,327
Reconciliation of funds:
Fund balances at 1 October
2024
12,346
17,623
Fund balances at 30 September
2025
20,970
46,950|Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
162,254
16,537
120,084
162,254
16,537
120,084
4,879
11,628
-
119,424
1,800
112,820
124,303
13,428
112,820
37,951
3,109
7,264
29,969
9,237
10,359
67,920
12,346
17,623|Total
2024
£
136,621|
|---|---|---|
|||136,621|
|||11,628
114,620|
|||126,248|
|||10,373
19,596|
|||29,969|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
- 4 -
## CAKE CLUB
## BALANCE SHEET
## AS AT 30 SEPTEMBER 2025
|Notes
Current assets
Debtors
11
Cash at bank and in hand
Creditors: amounts falling due within one
year
12
Net current assets
The funds of the charity
Restricted income funds
14
Unrestricted funds
15|2025
£
-
71,926
71,926
(4,006)|£
67,920
46,950
20,970
67,920|2024
£
1,032
30,836
31,868
(1,899)|£
29,969|
|---|---|---|---|---|
|||||17,623
12,346|
|||||29,969|
The financial statements were approved by the trustees on 21 July 2026
L E Parker Trustee
- 5 -
## CAKE CLUB
## NOTES TO THE FINANCIAL STATEMENTS
## FOR THE YEAR ENDED 30 SEPTEMBER 2025
## 1 Accounting policies
## Charity information
Cake Club is a Charitable Incorporated Organisation, registered with the Charities Commission.
## 1.1 Basis of preparation
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: 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)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
## 1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## 1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
## 1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
- 6 -
## CAKE CLUB
## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025
## 1 Accounting policies
(Continued)
Government grants are recognised 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 will be received.
A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.
## 1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on 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 the asset’s use.
## 1.6 Financial instruments
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Basic financial instruments are initially recognised at transaction value and subsequently measured at amortised cost.
Financial assets comprise cash at bank and in hand, together with trade and other debtors. A specific provision is made for debts for which recoverability is in doubt. Cash at bank and in hand is defined as all cash held in instant access bank accounts and used as working capital.
Investments, including those in subsidiary undertakings are held at fair value at the balance sheet date, with gains and losses being recognised within income and expenditure.
Financial liabilities held at amortised cost comprise all creditors except social security and other taxes, deferred income and provisions.
## 1.7 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## 1.8 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
- 7 -
## CAKE CLUB
## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
## FOR THE YEAR ENDED 30 SEPTEMBER 2025
|2
Income from donations and legacies
Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donations and gifts
8,533
-
Grants
6,950
146,771
15,483
146,771|Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
8,533
10,012
-
153,721
6,525
120,084
162,254
16,537
120,084|Total
2024
£
10,012
126,609|
|---|---|---|
|||136,621|
- 3 Expenditure on raising funds
||Unrestricted|Unrestricted|
|---|---|---|
||funds|funds|
||2025|2024|
||£|£|
|Fundraising and publicity|||
|Other fundraising costs|4,879|11,628|
- 8 -
## CAKE CLUB
## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
## FOR THE YEAR ENDED 30 SEPTEMBER 2025
4 Expenditure on charitable activities
|||Charitable|Charitable|
|---|---|---|---|
|||activities|activities|
|||2025|2024|
|||£|£|
||Direct costs|||
||Staff costs|21,305|34,100|
||Subcontractor costs|50,779|28,310|
||Room hire costs|17,982|24,279|
||Computer running costs|405|1,608|
||Refreshment costs|11,505|6,388|
||Staff training costs|1,972|5,813|
||Advertising & marketing costs|816|1,726|
||Administration costs|4,986|4,164|
||Volunteer travel costs|715|1,958|
|||110,465|108,346|
||Grant funding of activities (see note 5)|6,979|4,474|
||Share of support and governance costs (see note 6)|||
||Governance|1,980|1,800|
|||119,424|114,620|
||Analysis by fund|||
||Unrestricted funds|1,980|1,800|
||Restricted funds|117,444|112,820|
|||119,424|114,620|
|5|Grants payable|||
|||Charitable|Charitable|
|||activities|activities|
|||2025|2024|
|||£|£|
||Grants to individuals|6,979|4,474|
||-|||
- 9 -
## CAKE CLUB
## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
## FOR THE YEAR ENDED 30 SEPTEMBER 2025
|6
Support costs allocated to activities
Governance costs
Analysed between:
Charitable activities
7
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements|2025
£
1,980
1,980
2025
£
1,980|2024
£
1,800|
|---|---|---|
|||1,800|
|||2024
£
1,800|
## 8 Trustees
During the year, the charity utilised two trustees' self-employment services, Samantha Dunlop, to undertake the role of group facilitator and family support worker, was paid a total of £559 (2024 £1,073) for this work and Joanne Webb to undertake the role of event facilitator, was paid a total of £1,398 (2024 £nil).
## 9 Employees
The average monthly number of employees during the year was:
||2025|2024|
|---|---|---|
||Number|Number|
||2|2|
|Employment costs|2025|2024|
||£|£|
|Wages and salaries|21,069|33,449|
|Other pension costs|236|651|
||21,305|34,100|
There were no employees whose annual remuneration was more than £60,000.
- 10 -
## CAKE CLUB
## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
## FOR THE YEAR ENDED 30 SEPTEMBER 2025
|9|Employees||(Continued)|
|---|---|---|---|
||Remuneration of key management personnel|||
||The remuneration of key management personnel was as follows:|||
|||2025|2024|
|||£|£|
||Aggregate compensation|15,616|30,261|
|10|Taxation|||
||The charity is exempt from taxation on its activities because all its income is applied for charitable||purposes.|
|11
Debtors
Amounts falling due within one year:
Other debtors
12
Creditors: amounts falling due within one year
Accruals and deferred income
13
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes|2025
£
-
2025
£
4,006
2025
£
236|2024
£
1,032|
|---|---|---|
|||2024
£
1,899|
|||2024
£
651|
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
- 11 -
## CAKE CLUB
## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
## FOR THE YEAR ENDED 30 SEPTEMBER 2025
## 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 donors as to how they may be used.
||At 1 October|Incoming|Resources|At 30|
|---|---|---|---|---|
||2024|resources|expended|September|
|||||2025|
||£|£|£|£|
||-|-|-|-|
|Southend Emergency Fund|-|7,000|(6,694)|306|
|ROSCA|716|5,000|(2,680)|3,036|
|Community Investment Board|3,680|21,673|(9,187)|16,166|
|UKSPF|-|59,074|(53,722)|5,352|
|True Colours (SEND)|-|5,000|(5,000)|-|
|Cadent|915|15,000|(15,915)|-|
|Active Thames|-|5,000|(5,000)|-|
|Essex Community Foundation|1,602|-|(1,602)|-|
|ABSS CID Fund|10,710|-|(10,710)|-|
|ABSS Collab|-|1,380|(1,380)|-|
|FSJ Trust|-|1,500|(246)|1,254|
|Masonic Charitable Foundation|-|4,000|-|4,000|
|Boshier-Hinton Foundation|-|500|(500)|-|
|Percy Bilton|-|750|(750)|-|
|The National Lottery|-|19,994|(3,839)|16,155|
|Love Essex|-|500|(70)|430|
|Shared Space|-|150|(150)|-|
|Rayleigh Rotary Club|-|250|-|250|
||17,623|146,771|(117,444)|46,950|
- 12 -
## CAKE CLUB
## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
## FOR THE YEAR ENDED 30 SEPTEMBER 2025
|14|Restricted funds||||(Continued)|
|---|---|---|---|---|---|
||Previous year:|At 1 October|Incoming|Resources|At 30|
|||2023|resources|expended|September|
||||||2024|
|||£|£|£|£|
|||-|-|-|-|
||Southend Emergency Fund|75|5,000|(5,075)|-|
||ROSCA|1,900|3,000|(4,184)|716|
||Community Investment Board|836|10,000|(7,156)|3,680|
||UKSPF|3,986|68,224|(72,210)|-|
||True Colours (SEND)|3,380|-|(3,380)|-|
||Active Essex|(6)|-|6|-|
||Rochford Council|188|500|(688)|-|
||Cadent|-|15,000|(14,085)|915|
||Active Thames|-|2,000|(2,000)|-|
||Essex Community Foundation|-|5,000|(3,398)|1,602|
||Veolia|-|100|(100)|-|
||Alpkit|-|200|(200)|-|
||ABSS CID Fund|-|10,710|-|10,710|
||ABSS Collab|-|350|(350)|-|
|||10,359|120,084|(112,820)|17,623|
## 15 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
||At 1 October|Incoming|Resources|At 30|
|---|---|---|---|---|
||2024|resources|expended|September|
|||||2025|
||£|£|£|£|
|General funds|12,346|15,483|(6,859)|20,970|
|Previous year:|At 1 October|Incoming|Resources|At 30|
||2023|resources|expended|September|
|||||2024|
||£|£|£|£|
|General funds|9,237|16,537|(13,428)|12,346|
- 13 -
## CAKE CLUB
## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
## FOR THE YEAR ENDED 30 SEPTEMBER 2025
## 16 Analysis of net assets between funds
|Unrestricted
Restricted
funds
funds
2025
2025
£
£
At 30 September 2025:
Current assets/(liabilities)
20,970
46,950
20,970
46,950
Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 30 September 2024:
Current assets/(liabilities)
12,346
17,623
12,346
17,623|Total
2025
£
67,920|
|---|---|
||67,920|
||Total
2024
£
29,969|
||29,969|
- 17 Related party transactions
## Transactions with related parties
During the year the charity entered into the following transactions with related parties:
Transactions with a family member of a trustee for sub-contractor services to provide the role of group facilitator and family support worker totalling £351 (2024: £2,347).
During the year, the charity utilised two trustees' self-employment services, Samantha Dunlop, to undertake the role of group facilitator and family support worker and was paid a total of £559 (2024 £1,073) for this work and Joanne Webb to undertake the role of event facilitator and was paid a total of £1,398 (2024 £nil).
- 14 -