CROXTETH GEMS COMMUNITY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
REGISTERED COMPANY NUMBER: 3551273 (England and Wales)
REGISTERED CHARITY NUMBER: 1071179
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantee)
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
CONTENTS
Page
Company Information
Trustees, Report
4t011
Independent Examiner's Report
Statement of Financial Activities
12
13
Balance Sheet
14
Notes to the Financial Statements
13to23

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantee)
CHARITY & COMPANY INFORMATION
Charity Name
Croxteth Gems Community Association (Limited by Guarantee)
Registered Company Number
3551273 (England and Wales)
Registered Charity Number
1071179
Registered Office
Armill Road
Croxteth
Liverpool
L114JR
Business Address
Armill Road
Croxteth
Liverpool
L114JR
TrusteeslDirectors
Mr J Parry
Ms P Wiencke
Ms K Campbell
Mrs S Patterson
Company Secretary
Mrs M Ellison
Bankers
National Westminster Bank Plc.
Longmoor Lane
Liverpool
L9 OEG
Independent Examiner
Counting for Communities Ltd
16 Holmwood Drive
Liverpool
L37 1PQ

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantee)
TRUSTEES, ANNUAL REPORT
For the year ended 31 March 2024
The trustees, who are also directors of the charity for the purposes of the Companies Act
2006, present their report with the financial statements of the charity for the year ended 31
March 2024.
The accounts have been prepared in accordance with the accounting policies set out in note
1 to the accounts and comply with the Charities Act 2011 and the '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) (effective 1 January 2019)..
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The organisation which is a registered charity limited by guarantee was incorporated on 23
April 1998. The goveming document is the company's memorandum and articles of
association. Every member of the charity undertakes to contribute such amount as required
(not exceeding £10) if the charity should be wound up.
Appointment of Management Committee
At the Annual General Meeting one-third of the trustees are subject to retirement by rotation
or, if their nurnber is not three or a multiple of three. the number nearest to one third shall
retire from office, but, if there is only one trustee who is subject to retirement by rotation. he
shall retire.
Induction and training of new trustees
Trustees are appointed on the basis of their ability to bring to the Board a range of skills to
assist in the governance and development of the Charity. Before appointment they are
guided by the project co-ordinator through a comprehensive induction procedure designed to
give them a complete understanding of the aims and aspirations of the Charity. In addition,
Charity Commission literature is given to all trustees on an on-going basis in order to assist
them to understand their legal responsibilities.
Organisational Structure
Croxteth Gems has a Management Committee who meets at least four times per year and is
responsible for the strategic direction and policy of the charity. The secretary also sits on the
Committee but has no voting rights.
Risk identification and management
The trustees have conducted a review of the major risks to which the charitable company is
exposed and, where appropriate, systems or procedures have been established to mitigate
the risks the charity faces.
External risks to funding have led to the development of a strategic plan which will allow for
the diversification of funding and activities. Funding strands have become more competitive
and reduced in availability. Internal control risks are minimised by the implementation of
prO￿dureS for authorisation of all transactions and projects.
Procedures are in place to ensure compliance with health and safety of staff, volunteers,
service users and visitors to the premises. Standards are monitored both internally and
externally to ensure consistent quality of delivery for all operational aspects of the charity.

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantee)
TRUSTEES. ANNUAL REPORT
For the
ear ended 31 March 2024
These procedures are periodically reviewed to ensure that they continue to meet the needs of
the charitable company.
Public Benefit
When planning and programming activities for the local residents of Croxteth, the trustees of
Croxteth Gems are mindful of the Charity Commissions guidelines on Public Benefit.
OBJECTIVES AND ACTIVITIES
The principle aims and objectives of the charity are..
To promote the benefits to the inhabitants of the Croxteth Gems Community Associations
area of benefit and its immediate environment without distinction of age, sex. race,
political, religious or other opinions, by associating the Statutory Authorities, voluntary
agencies, institutions, business and inhabitants in a common effort to advance education
and provide facilities in the interest of social welfare for health, recreation and leisure time
occupation with the object of improving conditions of life for the area of benefit and to
promote all or any objects for the benefit of the communities which now or hereafter may
be deemed by law to be charitable.
Croxteth Gems serves the local community with an emphasis on children and young
people. The main activities are: Youth Club, Junior Club, KINDA and Sensory Room.
ACHIEVEMENT AND PERFORMANCE
Review of Activities and Income generation
We always try to be constantly evolving by listening to our seNice users and aware of issues
that are affecting them, for example cost of living crisis, we are still offering sessions 5 days
per week and the sessions are as follows",
Monday - Junior Club & Senior Club
Tuesday - Stay & Play, Junior Club & Senior Club
Wednesday - Lunch Club, Junior Club & Senior Club
Thursday - Stay & Play, Junior Club & Senior Club
Friday- Bingo, Junior Club & Senior Club
Stay & Play Sessions are well attended. and we still run 2 sessions per week due to
demand, we found that there was a lack of activities locally for children under 5 to attend with
their parents that didn't have a price tag like nursey or day care. Children can take part in play
activities whilst their parentslcarers can socialise and have a cup of tealcoffee in a safe warm
environment.
Lunch Club Sessions are well attended, and they give the local community a chance to
come and have a two-course lunch in a warm place, meeting up with friends and making new
friends. This has been developed because of the huge impact the cost-of-living crisis has had
on our local community, giving people a space to enjoy themselves without worrying about
costs.
Bingo Session are popular and again give the community a place to come and soci8lise and
engage with others whilst having fun and helps to raise 8 small amount of moneywhich goes
back into Gems.

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantee)
TRUSTEES'ANNUAL REPORT
For the year ended 31 March 2024
Playschemes are still a must for our area to give children a place to come during school holiday
where they are safe, warm and can take part in many different activities and go on daytrips. This
gives families who are on low-income piece of mind to knowtheir child/children are getting
breakfast and lunch (healthy and home cooked}
Playschemes
We continue to run playschemes for children aged 5-12 years during all school holidays. We
provide breakfast and lunch for all children who attend. Most of this funding comes through Eat to
meet/HAF the main criteria forthis is for children who are on income related free school meals,
working in Croxteth we knowthe majority of our users are in receipt of this, but we now have to
ask the question on our registration forms to make sure we are hitting targets set bythe DfE. We
also received funding from Cobalt housing & LNFto allow us to support children and families not
in receipt of this. but we knowworking parents are struggling due to the cost of living.
80 individual children attended Playschemes over the 23-24 period
We continue to be the lead in the Croxteth consortium and work togetherwith Family Matters &
Together Stronger we are based in Croxteth.
Together over the 23-24 period we supported:
1.042 children & young people within the Croxteth ward.
We had a trip to Splash world in Southport for private hire to take local children & young people
out of the area to reduce levels of ASB and mischief:
250 children, young people and families attended
We again had a Halloween Party for local children & families with many different spooky
activities. DJ and food:
120 children. young people and their families attended
Funding
It was decided by Liverpool Youth Seniice that they were not recruiting for part time youth
workers, and this would have meant that Croxteth Gems would now be paid directly to pay
one part time youth worker, this was an easy transition.
Community Cashback
The Connecting Communities developed the capacity of our community to work together
through a range of projects that we have planned and helped to deliver. We done this by
getting local people more invested in taking ownership of The Gems and a key local
organisation we helped build skills but more importantly created stronger local networks and
familiar points of support. For example, we encouraged those at risk of isolation to get
involved through increasing word of mouth so that people feel more connected and safer
within their community. This approach to working with local families helped to inform our
responses to the development of new activities to prevent issues from arising e.g. new youth
programmes designed, developed and delivered by young people themselves to provide early
intenientions.

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantse)
TRUSTEES, ANNUAL REPORT
For the year ended 31 March 2024
Key outcomes included:
200 local adult residents reporting feeling s8fer 8s a result of engagement inlaccessing Gems
activities, services and support
180 children accessing regular social and recreational activities that leading to reports of
improved wellbeing, positive personal development and social connections
170 young people accessing regular social and recreational activities that leadingto reports
of improved wellbeing, positive personal development and social connections
20 Volunteer Community Leads develop new skills as leads on activities developed and run
Outputs included:
450 children and young people engaged through targeted activities at key times of the year
le.g. Mischief Night)
250 children and young people engaged through playschemes during holiday periods
150 local people who access community activities and events currently
This project ended in February 2024, as it was delayed due to covid, this was a successful
project, and has allowed us to implement and maintain these levels of involvement.
Reaching Communities
In February 2023 we found out that our Reaching Communities Fund application was
successful. This will fund our Co-ordinator & 3 Playworkers for the next 3 years.
This project began on 1st May 2023 and we have been focusing upon formulating options for
involvement and activities that we provide. This will include identifying roleslresponsibilities,
promotional work, engaging local people, and training opportunities where relevant to
increased skills, so that residents take ownership and lead on projects. With more people
invested in what we do, our profile will increase, generating more support and more
sustainability.
Activities will include consolidating existing work such as Junior Club, Senior Club and
Playschemes. This includes delivery during holiday periods as a provider within the Holiday
Activities and Food programme (HAF) which provides support with engagement activities and
ensures children and young people who are in receipt of free school meals are also fed during
these times. Also. activities for the local community such as Stay and Play. Luncheon Clubs.
Keep Fit sessions, and bingo.
Euro Grant- Eurovision
This Grant was from a fund released by Liverpool City Council as we hosted the Eurovision
song contest on behalf of the Ukraine. The funders stated that "We received close to 300
applications, with nearly £500.000 requested. Your application stood out and we're excited to
be able to support it" Our project included a large-scale display flag of the countries involved,
a drama workshop and a performance for parents, and we asked local Ukrainian families to
help with the food allowing our children, young people and families to taste food. This project
was a huge success.
80 children and young people took part in a drama workshop and performed
30 parents visited the Gems to witness the performance and taste food cooked

CROXTETH GEMS COMMUNITY ASSOCIATION {Limited by Guarantee)
TRUSTEES, ANNUAL REPORT
For the year ended 31 March 2024
4 local people from Ukraine cooked food which represented Ukraine for all to taste.
High Sheriff Visit
We had received funding from the High Sheriff grant to fund yoga and mediation sessions at
Gems giving particular relevance to those who have autism or ADHD, the sessions will taught
children the ABCS of yoga to develop the mind, body and soul, using a unique, colourful
recipe of yoga postures designed to holistically support the child in their development and
beyond, this was again for both Junior Club & Senior Club sessions.
112 children & Young people took part in these sessions over a 12-month period.
In May 2023 we had a visit from the High Sheriff at the time Ruth Hussey, she came to see a
yoga session and to visit Gems, she was really impressed with our work and sent a lovely
letter.
Million Hours Fund
We had suc￿Ssful application to the Million Hour Fund
Food
As an organisation working in an area of high deprivation and with the cost-of-living crisis we
have continued our affiliation to Fareshare, we receive a delivery every week of food waste
from supermarkets allowing us to feed children who attend or support families who come in at
crisis point looking for food to get through.
We are now also affiliate to Food Diverse, this includes having an app, where we weekly
re￿1ve food waste from Nandos.
We also receive food waste from Greggs every day of the week which we again give out to
local families and children & young people who attend Gems.
Hemby Trust
We were successful with an application to HEMBY in December 2022 but would only be paid
once I could confirm match funding had been raised, this has been worked on and
applications to CIF and UKSPF funding to match. This will allow us to re design our back
garden space allowing for children, young people and local people to come together in a
green space where they are safe.
Christmas
We once again provided local families with hampers just before Christmas, this project
happens every year and we work alongside KIND. We also had a donation from a local
businessman. and local football teams donate toys and pyjamas.
55 hampers were delivered to local families identifies as in need
170 children received toys and pyjamas
Impact of services due to heating
We had a problem with our heating system. This has been an ongoing problem for a few
years now. but in November 2023 it finally gave up and we needed to find the money to
replace it. Even though we had tried many different funders we put it out as an emergency,
and we ended up getting the support from:
Chris Carline - Businessman - £5000
Cobalt Housing - Contractor- £2000
This left a shortfall of £3769.12, which we had to take from unreserved funding and due to the
time of year and the weather this meant that we had to close the building for 2 weeks. We
then supported young people online and families.

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantee)
TRUSTEES, ANNUAL REPORT
For the year ended 31 March 2024
HR & Health & Safety
We now have a business called Croner who we pay a monthly fee who are at the end of the
phone 2417 to help with all HR and health & safety needs. This decision was made by the
board.
Training
During this year staff have completed several training courses which include..
Fire Marshall Training - 15 staff from 3 local organisations completed the course.
Food Hygiene Training - 4 staff completed this training
Risk assessment Training - Manager
ASD training - 5 staff members completed this training
FINANCIAL REVIEW
Reserves Policy
The trustees regularly review the organisation's reserves and have established a policy whereby
the unrestricted funds not committed or invested in tangible fixed assets ('free reserves") held by
the charity should be between 3 and 6 months of the resources expended. At this level they
would be able to continue the current activities of the charity in the event of a significant drop in
funding. At present the free reserves do not reach this target level and the trustees are
considering ways in which additional unrestricted funds can be raised.
Plans for Future Periods
We are working closely with MPAC & LCVS who are always signposting as and when funding
opportunities arise.
Fundraising is ongoing as usual, but we are becoming increasingly aware of how quickly a 3-year
grant comes to an end and the demand for funding is at a high. This together with increased
energy costs and costs of living rises we are constantlyworried whatthe future holds.
We are positive for the next 12 months and thankful for the support from all ourfunders.
YP being involved in decision making
As an organisation we have always involved children & young people in the decision making
within the organisation. but we have ensured that through different projects they have had
even more responsibility and input into shaping what we do. They designed programmes of
activities as part of our aim within the connecting communities project, which included them
delivering sessions to the younger children Ounior club) they also implemented the first aid
course. We hosted a Youth Inspector Road Show for Targeted Services for young people.
They went around the city recruiting young people and wanted to train them to become young
inspectors, going around the different centres in the city and making recommendations for
change. We have 7 young people who have signed up for the training.

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantee)
TRUSTEES. ANNUAL REPORT
For the year ended 31 March 2024
Children and young people took part in a project called 'Croxteth Speaks,. This took place
over the six-week summer holidays of 2023. The children and young people worked with film
makers, highlighting the issues they identified in their community. The film showed lack of
facilities in their local park, dog fouling, broken play equipment and many other issues.
Their film was shown to Ward Councillors. officers from Liverpool City Council and other
agencies and each gave a commitment to take one of the problems away and have it
addressed by their departments.
We also now have a young person who has become a member of the Merseyside Youth
Commission. The Merseyside Youth Commission {MYC) is a peer-led citizen research project
on Police. Crime and Prevention, funded by the Merseyside Police Prevention Initiative.
The Merseyside Youth Commission members are a group of 14-25-year-olds, their peer-led
research focused on 4 urgent issues that young people in Merseyside are most
affected. They created interactive workshops and surveys to engage with others through the
'Big conversation,. The MYC members have gathered the views, opinions and solutions from
over 1,400 young people living across Merseyside aged 14-25 years.
The opinions and solutions were presented to Merseyside Chief Constable and other senior
members at the 'Big Conversation, event, when they had a chance to hear what young people
had to say on the following priorities..
GANG & KNIFE CRIME
YOUTH PROTECTION & DOMESTIC VIOLENCE
CRIME PREVENTION & EDUCATION
RELATIONSHIP WITH THE POLICE
Income Generation
Pre covid we had made plans to develop a community café on Croxteth Hall and Country
Park, unfortunately during Covid Liverpool lost its Mayor who was supporting Gems, which
meant this project didn't go ahead.
We have started to generate income in other ways mostly through room hire & hire of car
parking space.
We now have a wrestling company called TNT wrestlers who hire a room currently at £60 per
week £3,120 per year which is up for review in September 2024. They also bring in other
opportunities for Children & Young People allowing them to attend wrestling shows in the city
centre for free with their families. We are also looking at working together to develop extra
activities in Gems.
We hire car parking spaces to a local businessman to park his cars, this generates an income
of £3,600 per year.
We have more recently hired out our space to the local boxing club ABC who pay to hire the
building for a day at a cost of £500 per day.
We also house Smoke free Liverpool every Wednesday allowing local people to be supported
to quit smoking. We don't charge for the use of our building for this service at it is of benefit to
the local community.
10

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantee)
TRUSTEES. ANNUAL REPORT
For the year ended 31 March 2024
STATEMENT OF TRUSTEES RESPONSIBILITIES
Company law requires the Directors to prepare financial statements for each financial period
that give a true and fair view of the state of affairs of the company and of its income and
expenditure for that period. In preparing those financial statements, the Directors are required
to:
select suitable accounting policies and then apply them consistently.,
make judgements and estimates that are reasonable and prudent:
prepare the financial statements on the going concern basis unless it is inappropriate
to presume that the company will continue as a going concern.,
state whether applicable accounting standards have been followed, subject to any
material departure disclosed and explained in the financial statements.
The Directors are responsible for keeping proper accounting records which disclose with
reasonable accuracy at any time the financial position of the company and to enable them to
ensure that the financial accounts comply with the Companies Act 2006. They are also
responsible for safeguarding the assets of the company and hence for taking reasonable
steps for the prevention and detection of fraud and other irregularities.
By Order of the Board
Mrs M Ellison Secretary

INDEPENDENT EXAMINATION TO THE MEMBERS OF CROXTETH GEMS
COMMUNITY ASSOCIATION (Limited by Guarantee)
I report on the accounts for the year ended 31 March 2024 set out on pages 13 to 23.
Respective responsibilities of trustees and examiner
The charity's trustees, who are also the directors of the company for the purpose of company
law, are responsible for the preparation of the accounts. The charity's trustees consider that
an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011
Act) and that an independent examination is required.
It is my responsibility to:
examine the accounts under section 145 of the 2011 Act,
to follow the procedures laid down in the General Directions given by the Charity
Commission under section 145(5)(b) of the 2011 Act., and
to state whether particular matters have come to my attention.
Basis of the independent examiner's report
My examination was carried out in accordance with the General Directions given by the
Charity Commission. An examination includes a review of the accounting records kept by the
charity and a comparison of the accounts presented with those records. It also includes
consideration of any unusual items or disclosures in the accounts, and seeking explanations
from the trustees conceming any such matters. The procedures undertaken do not provide all
the eviden￿ that would be required in an audit, and consequently no opinion is given as to
whether the accounts present a 'true and fair view, and the report is limited to those matters
set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention..
which gives me reasonable cause to believe that, in any material respect, the
requirements".
a. to keep accounting records in accordance with section 130 of the 2011 Act and
b. to prepare accounts which accord with the accounting records, comply with the
accounting requirements of the 2011 Act
have not been met; or
2. to which. in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
Signed:
Date..
Name: Anne Leonard BA. FMAAT
Counting For Communities Ltd
16 Holmwood Drive
Liverpool, L37 1 PQ
12

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantee)
STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)
For the year ended 31 March 2024
There are no recognised gains or losses other than the net movement in funds for the above financial years. All
incoming resources and resources expended derive from continuing activities.
2024
2024
2024
Designated
Unrestricted Restricted Restricted
funds
funds
funds
2024
2023
Total
funds
Total
funds
Note
INCOMING RESOURCES
Incoming & endowments from:
Donations and legacies
Charitable actlmties
Other charitable actimties
Investments
904
904
3,828
127,973
3,536
43,279
8,785
171,407
214,686
8,785
Total income
52,968
171,407
224.375
135,337
RESOURCES EXPENDED
Expenditure on:
Raising fijnds
Charitable actlmties
84,917
155.369
16,551
256,837
231,732
Total resources expended
84,917
155,369
16.551
256,837
231,732
Net income l (expendlture) for the
year before tra nsfers
Gross transfers between ftjnds
Net in¢omel{expenditure) for the
year
(31.949)
16,038
(16,551)
(32,462)
(96,395)
27,000
(27,000)
(4,949)
(10,962)
(16,551)
(32,462)
(96,395)
RECONCILIATION OF FUNDS
Total funds brought forward
94,186
17,643
416,902
528,731
625,126
TOTAL FUNDS CARRIED FORWARD
89,237
6,681
400,351
496,269
528,731
The notes form part of these financial statements
13

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantee)
BALANCE SHEET
At 31 March 2024
Registration Number: 3551273
2024
2024
2024
Designated
Restricted
funds
2024
2023
Unrestricted
fvnds
Restricted
funds
Total
funds
Total
funds
Note
FIXED ASSETS
Tangible assets
CURRENT ASSErs
Debtors
11
11,190
400,351
411,541
418,923
12
Cash at bank and in hand
15,495
102,327
117.822
13
82,286
82,286
6.681
88,967
88,967
6,681
CREDITORS
Amounts falling due within one
year
14
(4,239)
(4,239)
(8,014)
NEf CURRENT ASSErs
78,047
6.681
84,728
109,808
TOTAL ASSETS LESS
CURRENT LIABILITIES
89,237
6,681
400,351
496,269
528,731
FUNDS
Unrestricted funds
Restricted fvnds
Designated
15
89,237
89,237
6,681
400.351
94,186
17,643
416,902
6,681
400,351
TOTAL FUNDS
89,237
6,681
400,351
496.269
528,731
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of
the Companies Act 2006 relating to small companies.
Directors, responsibilities
The members have not required the company to obtain an audit of its accounts for the year in question
in accordance with section 476 of the Companies Act 2006
The directors acknowledge their responsibilities for complying with the requirements ofthe Companies
Act 2006 with respect to accounting records and preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies
subject to the small companies, regime.
The financial statements were approved by the Board of Trustees and were signed on its behalf by:
Date .
Mrs S Patterson.....
The notes form part of these financial statements
14

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantse)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2024
1. ACCOUNTING POLICIES
Accounting convention
The financial statements of the charity, which is a public benefit entity under FRS 102, have been
prepared under the historical cost convention, the Companies Act 2006, the Charities Act 2011
and 'Accounting and Reporting by Charities.. Statement of Recommended Practice for Charities,
applicable to charities preparing their accounts in accordance with the Financial Reporting
standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). The
charity has taken advantage of the disclosure exemption in preparing these financial statements,
as permitted by FRS 102, the requirements of Section 7 Statement of Cash Flows.
The accounts are prepared in sterling, which is the functional currency of the charity and monetary
amounts in these financial statements are rounded to the nearest £.
Going Concern
At the time of approving the accounts, the trustees have 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 accounts.
Income
Incoming recognition
All incoming resources are included on the Statement of Financial Activities (Sofa) when the
charity is legally entitled to the income and the amount can be quantified with reasonable accuracy
Incoming Resources with Related Expenditure
Where incoming resources have related expenditure (as with fundraising or contract income) the
incoming resources and related expenditure are reported gross in the SOFA
Grants and Donations
Grants and donations are only included in the SOFA when the Charity has unconditional
entitlement to the resource.
Contractual Income and Performance Related Grants
This is only included in the SOFA once the related goods or services have been delivered.
Volunteer Help
The value of any voluntary help re￿iVed is not included in the accounts.
Investment Income
This is included in the accounts when receivable.
Ex
enditure and Liabilities
Liability Recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the
charity to that expenditure
15

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For the year ended 31 March 2024
Governance Costs
These include costs of the preparation and examination of statutory accounts, the costs of trustee
meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants and Performance Conditions
Where the charity gives a grant with conditions for its payment being a specific level of service output
to be provided, such grants are only recognised in the SOFA once the recipient of the grant has
provided the specific service or output.
Grants payable without Performance Conditions
These are only recognised in the accounts when a commitment has been made and there are no
conditions to be met relating to the grant which remain in the control of the charity.
Fixed assets for use by the Charity
Depreciation is provided at the following annual rates in order to write off each asset over its estimated
useful life. The following rates and methods are used:
Freehold land and buildings
Long leasehold land and buildings
Motor vehicles
Fixtures and fittings
2% oncost
- Amortised over a maximum of 50 years
250/0 reducing balance
150/0 reducing balance
All equipment, fixtures and fittings with an original cost of less than £1,000, are written off in the year
in which the expenditure was incurred on the basis that due to the nature of the company's activities,
there is no expectation that the cost of the assets will be recovered in the way of future revenues.
Cash and cash equivalents
Cash and cash equivalents include cash in hand. deposits held at call with banks, other short-term
liquid investrnents with original maturities of three months or less, and bank overdrafts.
Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured at their settlement value with the exception of bank loans which are subsequently
measured at amortised cost using the effective interest method.
Taxation
The charity is exempt from corporation tax on its charitable activities and is not registered for VAT.
As a registered charity the company benefits from rates relief.
Fund accounting
Unrestricted funds can be used in accordan￿ with the charitable objectives at the discretion of the
trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted
purposes.
16

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS- CONTINUED
For the year ended 31 March 2024
2024
Unrestricted
2024
2024
2024
Note INCOMING RESOURCES
Donations & legacies
Donations
2023
Restricted
Designated
Totsl
Total
904
3,828
3,828
904
904
2024
Unrestricted
2024
Restricted
2024
Designated
2024
2023
Total
Charitable activities
Cobaltlsymphony
Community Cashback
Community Fund
Euro Grant
HAF
Total
4.450
4,450
5,376
25.790
20,000
9,076
2,000
23,069
9.076
2,000
23,069
High Sheriff
Liverpool City Council
Lottery - Coming Together
Mental Health
MPAC
31,000
2,160
26,767
9,347
32,779
75,483
42,126
75,483
11.980
3,000
5.692
20,790
3,000
6,000
5,692
20,790
26,000
214,686
Other
Police & Crime
Tudor Trust
4.900
26,000
171.407
43,279
127,973
2024
Unrestricted
2024
2024
Designated
2024
2023
Restricted
Total
Total
Other trading activities
Youth Club
Other
837
837
650
7,948
8,785
7,948
8,785
2,886
3.536
2024
Unrestricted
2024
2024
2024
2023
Restricted
Designated
Total
Total
Invethents
Bank interest receiKgble
17

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For the year ended 31 March 2024
2024
Unrestricted
2024
Restricted
2024
2024
2023
Note
Designated
Total
Total
RESOURCES EXPENDED
Raising funds
Other
2024
2024
2024
2024
2023
Unrestricted
Restricted
Designated
Total
Total
Charita ble activities
Actimties
9,091
261
27,105
36,196
261
33,936
245
Bank Charges
Office Running Costs
Computer
Depreciation
Equipment
Insurance
Management Charge
Professional Fees
Repairs & Maintenance
Salaries
904
904
1,185
3,845
17,049
702
1,777
675
1,777
17,226
16,551
2,827
(21,513)
3,780
21,346
31,972
1,248
1,004
27,788
2,827
3,112
21,513
3,780
21,346
127,261
1,248
5,731
28,538
4,785
1.500
3,457
256,837
5,259
20,385
109,497
1,430
8,061
95,289
Telephone
Traval
4,727
750
Utilities
19,139
6,080
1,200
Volunteers
4,785
GO￿rnance
1,500
2,257
84,917
Other costs
1,200
155,369
607
16,551
231,732
18

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS- CONTINUED
For the year ended 31 March 2024
Direct
Charitable
Expenditure
Support &
Govèrnance
Note
Costs
Total
Analysis of expenditure
Total expenditure in 2024
Total expenditure in 2023
190,682
167,154
66,155
64,578
256,837
231,732
Analysed as follows:
Direct Charitsble Expenditure
Actiiitties
2024
2023
36,196
17,226
33,936
17,049
702
Depreciation
Equipment
Salaries
98.206
5.731
4,785
28,538
190.682
82,187
8,061
6,080
19,139
167,154
Tra*1
Volunteers
Utilities
Support & Governance Co&s
Bank Charges
Office Running Costs
Computer
Insurance
Professional Fees
Repairs & Maintenance
Salaries
261
245
904
1,185
3,845
3,112
5,259
20,385
27,310
1,430
1,200
607
1,777
2,827
3,780
21.346
29,055
1,248
1.500
3,457
66,155
Telephone
Governance - see below
Other costs
64.578
Fees for examination of tho accounts
Included in Governance co&s
Independent examinevs fees
2024
2023
1.600
1,200
19

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For the year ended 31 March 2024
Note
2024
2023
Staff Co*s and Employees
Wages and salaries
Social security costs
Pension
124,222
2,682
357
106.661
2,683
153
127,261
109.497
No employee eamed £80,000 or more during the year
The avarage number of employees during the year was .'
Charitable actimties
Administration
2024
2023
2024
2023
10 Net Incoming l (Outgoing) Resources
Net Resources are stated after charging
Payroll costs
Depreciation
Independent Examination fee
127,261
17,226
1,500
145.987
109.497
17,049
1,200
127.746
20

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For the year ended 31 March 2024
Note
11 Fixed Assets
Land and
Buildings
Fixture5 &
Fittings
Total
Cost
At 1 April 2023
Disposals
Additions
At 31 March 2024
788, 990
112,946
901,936
9.844
911,780
788,990
122,790
Depreciation
At 1 April 2023
On Disposals
Charge for year
At 31 March 2024
377,230
105,783
483,013
15,780
393,010
1,446
107,229
17,226
500,239
Net Book Value
At 31 March 2024
395.980
15.561
411,541
At 31 March 2023
411,760
7,163
418,923
The freehold land and buildings is the Ruby Youth Centre at Amiill Rd,
Likprpool L11. The Trustees belie￿ that its value is not materially different
to its carying ￿dIue as shown abova.
21

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For the year ended 31 March 2024
Note
2024
2023
12 Debtors
Debtors
Prepayments
15.495
15,495
2024
13 Cash at bank and in hand
Current Account
Petty Cash
2023
88,856
111
101,902
425
102,327
88,967
2024
14 Creditors: amountsfalling due within one year
Trade creditors
HM Revènue & Customs
Accruals
2023
194
1,737
2,502
4,239
759
7,061
8,014
22

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS- CONTINUED
For the year ended 31 March 2024
Note
Balance at
31 March
2023
15 Movement in Funds
Balance at
31 March
2024
Incoming
Resources
Resources
Expended
Transfers
In l (Out)
Unrestricted Funds
General Fund
94,186
52,968
(84,917)
27,000
89,237
Restrictsd Funds
Li￿rpoOl City Council
Lottery - Coming Together
Euro Grant
HAF
17,643
32,779
75,483
2,000
23,069
9,076
3,000
26,000
171,407
(20,722) (27,000)
(72, 966)
(2,000)
(21,605)
(9,076)
(3,000)
(26,000)
{155,369) (27, 000)
2,700
2,517
Community Fund
MPAC
Tudor Trust
1,464
17,643
6,681
Designated Funds
Ruby Project
Multi-use Games Area
411,760
5,142
416,902
(15,780)
(771)
(16,551)
395,980
4,371
400,351
Total Funds
528,731
224,375
(256,837)
496,269
16 Trusteeg Expenses
There were no trustees, expenses paid for the year ended 31 March 2024 nor for the year
ended 31 March 2023
17 Capital Commitments
The company had no capital commitments at 31 March 2024 (2023.. None) either
contracted for or authorised by the directors but not contracted for.
23