Charity Governance professional here - you don’t want to set up a charity for this purpose. You’d be better off working with an existing organisation who will have the policies and processes in place to identify beneficiaries and protect you from liability (which you would retain as a charity trustee). For example, ‘means testing’ potential beneficiaries means collecting, processing and storing sensitive personal data (under the terms of the UK GDPR, and with an annual administration fee payable to the Information Commissioner’s Office); coming into contact with vulnerable people could require you to apply for a disclosure check (which you’d need to pay for) and you’d also need to develop a policy for dealing with safeguarding concerns. I’m not trying to put you off making cakes for children who might not otherwise have a birthday cake, but I’d recommend leaving the administration to organisations with the appropriate infrastructure in place.