I have been very busy reporting people to the council for selling food from their homes without a food hygiene certificate.
There has been a lot of adverts on Facebook for afternoon teas, cakes (all sorts from speciality to cup cakes), 'butty boxes' (cobs, pork pie, sausage roll etc).
I certainly wouldn't buy any of them. Apart from trading illegally they are taking much needed custom away from long-standing businesses that are struggling during the pandemic.
There's a difference between cooking for people, whether you charge them or not, and advertising food for sale through social media etc.
I'm not sure I'd be bothered to report anyone, but I certainly wouldn't touch them with a very long breadstick.