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 2025

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantee)
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
CONTENTS
Page
Company Information
Trustees, Report
4t018
Independent Examiner's Report
19
Statement of Financial Activities
20
Balance Sheet
21
Notes to the Financial Statements
22to30

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 (Resigned 1st June 2025)
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 2025
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 2025.
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 governing 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 number 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
procedures 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 2025
These procedures are periodically reviewed to ensure that they continue to meet the needs of
the charitable company.
Public Benefit
When planning and prograrnming 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
Croxteth Gems Community Association is a vital, frontline charity that has been serving
families since 1969 and has seen the area suffer with high levels of deprivation. However,
these past few months, with so much pressure on families with the increase in cost of living,
we are already witnessing higher levels of need & help.
What does our organisation do?
We are still offering sessions 5 days per week, our sessions run as follows"
Monday - Junior Club & Senior Club
Tuesday - Stay & Play, Junior Club & Senior Club
Wednesday - Junior Club & Senior Club
Thursday - Stay & Play, Junior Club & Senior Club
Friday - Bingo, Junior Club & Senior Club
In addition to this we now work in partnership with Aerial gymnastics Community, through funding
from Cobalt and we now take children from our Junior Club sessions over to the Sports centre every
Monday evening during term time. Junior Club seen many different activities including boxing.
painting and question & answer workshops giving the children a chance to choose what they would
like to see at Gems.
We also have Emma's Roadshow a dance school based at Gems, and they run their sessions every
Monday evening. We have seen some of our children & YP access this and really thrive from it.
Our Stay & Play sessions are thriving, we run every Tuesday & Thursday term time. We have
reached 265 individual children with 709 attendances from Sept 24 - Dec 25. During these sessions
we offer arts and craft activities, snacks and link with the children's Centre who have attended and
offered support to parents and children.

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantee)
TRUSTEES, ANNUAL REPORT
For the year ended 31 March 2025
We ran an October half term play scheme for children ages 5-12 years old, there was no funding from
MPAC towards this play scheme, but our consortium funding from Cobalt & Local councillors allowed
us to run 2 days and follow with Mischief Night activity and Halloween Party.
We ran our annual trip to Splash world in Southport as a consortium with Family Matters & Sports
Alive. Croxteth Gems brought 43 children & Young People, the aim of this project is to keep all
children & young people off the streets to reduce anti-social behaviour, there were no reported
incident in our area.
Our Halloween Party was a complete success 198 people from 0 - 80 years old attended giving local
people a safe place to bring their children to enjoy a fun themed night. We really went all out this year
decorating the building and having some spooky guests throughout the night. Food and refreshments
were free of charge and disco and party games.
In October we also celebrated world mental health day, we ran as session giving children & young
people the chance to talk and express their feelings.
We also ran a makeup course for local people to attend for free, this was well attended, and all
participants received a certificate.
Any risks to the organisation
As a charity and voluntary organisation, there are several potential risks associated with receiving
and managing grants. As an organisation we feel our biggest risk factor is funding.
Risk factors include..
Restricted funding - some grants are "restricted,, meaning the funds can only be used for certain
purposes. If these funds aren't managed properly or if there's a change in priorities, it can lead to
inefficiencies or a lack of flexibility.
Relying too heavily on grants for your operational budget can create instability if funding is reduced
or discontinued. Grant funding is often competitive, and there's no guarantee it will continue year after
year.
We rely on volunteers to manage projects funded by grants,. one risk is that we lose volunteers
which could in turn affect the operation of the projects.
Partnership working including with neighbourhood managers
We have built strong working relationships with our Neighbourhood Manager and during the
monitoring period he helped us with energy support for local tenants who are in debt with Gas &
Electricity. UKSPF funding for outdoor projects which was successful and was match funded with CIF
(LCVS) and the Hemby Trust Funding to develop our outdoor space into a safe stimulating
environment for all service users. We have also done lots of partnership work across
Neighbourhoods.
We have continued our partnership working with Cobalt housing who give funding towards our Youth
& Play pot. This funding allows us to offer high quality provision during school holidays, mischief night
& Halloween specifically. This allows us to continue to work together as a consortium in Croxteth with
the additional support from our local councillor.

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantee)
TRUSTEES, ANNUAL REPORT
For the year ended 31 March 2025
We have decided in Croxteth to continue to work together with the groups we were working in
partnership with as a consortium. We work closely with Family Matters & Sports Alive and continue to
meet regularly.
We also work in partnership with our local councillors, who have both contributed with small grants
from LMF. We now have a defibrillator on site for use in the event of someone having a cardiac
arrest, this is for use of the community iflwhen needed.
Cobalt housing also pays for our annual subscription to Fareshare allowing us to received food waste
o a weekly basis and help local families with food packages weekly. Food from Fareshare also
contributes to the meals we cook during school holidays.
We have recently been able to form links with the local PCSO'S who we had not had much contact
with for some time; they have attended Gems and had some chats with the children & Young people
to aim to break down barriers.
We also work with AUARTISTIC an arts company CIC who now deliver sessions during both our
Junior & Senior sessions every week, Creative art offers a wide range of benefits that contribute to
personal growth, emotional well-being, and cognitive development.
We now have a detached team working in Croxteth this is through Alt Valley, there sessions are
Mondays & Wednesdays 5-8pm and we are working closely with them to build relationships with
young people.
We have strong partnership working with local primary schools Croxteth Primary & St Swithin's and
this has been an incredibly effective way to create positive, supportive relationships between children
& our community.
We work with our local Secondary schools who help promote the youth club by allowing flyers,
posters, or digital advertisements to be shared with students. We have visits planned to meet with
Yp.
We again ran our 12 days of Christmas project, this was in partnership with a local businessman who
funded hampers. KIND who supplied hampers, come together Christmas & DK youth football & the
NSPCC who donated toys and pyjamas. We delivered hampers to 45 families in the Croxteth area
and worked with the Children's Centre who sent referrals of those families most in need.
We are also home to CLAW who are an Extreme Wrestlers group. They rent space in our building
providing some income and give us support and tickets to events for children & YP who attend Gems.
Beneficiaries, testimony about the impact of the organisation on their lives
YP age 13 - "1 wasn't sure about coming to the Youth Club at first because I was so shy and didn't
think I would like it, but from the moment I started coming, everyone was so nice and welcoming. I
joined the dance club that's at Gems every Monday, and that's helped me build my confidence. I've
also made new friends, and we all support each other. The Youth Club helped me meet new friend
and has been a positive experience, and I'm excited to keep coming back!"

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantee)
TRUSTEES, ANNUAL REPORT
For the year ended 31 March 2025
Parent Dad of 3 under 5 - "1 cannot put into words how much the support I received from the Gems
has meant to me and my family. A few months ago, we attended the Christmas Party with our 3
children, at this point we were struggling to make ends meet, and I was constantly worried about
where our next meal would come from, with the added pressure of Christmas on top of us too. The
staff were just amazing, they not only provided us with food for our family, but they gave us some toys
and pyjamas for our children for Christmas.
The food packages then became more frequent, and I phoned up to arrange to collect food on a
weekly basis, this was no trouble, and they were more than just meals., they were a lifeline. They
allowed me to focus on other aspects of our lives, like my job search, without constantly worrying
about where to get enough to eat. Every time I received food from your Gems, it was a moment of
relief.
Thanks to your help, I've been able to get back on my feet, and now, I'm looking forward to providing
a better future for my family. Your kindness has made an incredible difference in our lives. Thank you
for being there when we needed it most."
Man aged 61- "I've always felt a bit isolated, especially after losing my wife a few months ago. But
since I heard about the Bingo and started participating in the session at Croxteth Gems it's been a
game-changer. Not only do I get to enjoy a fun activity, but it has also given me a chance to meet
new people and build connections.
Before, I was stuck at home most days, feeling disconnected from the world. The bingo has become
something I look forward to every week. It's more than just a game - it's a social event where I can
laugh, chat, and share experiences with others."
Your work towards expanding provision for 13+ young people and the youth services strategy
(only organisations receiving youth funding)
As an organisation we aim to try and expand provision for 13+ young people and shaping a
comprehensive youth seniice and the strategy is crucial for supporting young people in their growth
and development during a pivotal stage of life.
We are based in the heart of an area of high deprivation in Croxteth and we understand that there is a
diverse user group who will want access our services.
We have focused on building stronger relationships with the local secondary schools and increasing
numbers of YP who attend.
We have focused on key areas:
Mental Health & Wellbeing - yoga, meditation & encouraging talking and communication.
Education & Development - helping YP access further education, additional courses, work
experience & volunteering.
Youth leadership - we have 2 Young Inspectors who are helping with the recommendations for
change across the city.
Social & Peer support - we have created quite spaces for YP to chat and socialise with each other
in the centre, allowing them to build friendships and reduce isolation.
We have recruited more YP volunteers who now work during our playschemes, they are interviewed
and recruited as we would employees. This gives YP the chance to be in a working environment
giving them skills and opportunities to take into life.

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantee)
TRUSTEES, ANNUAL REPORT
For the year ended 31 March 2025
How many beneficiaries you have worked with, broken down into the following groups:
Children and young people aged 13-19 - 60
Adults aged 20 and above - 120
Attached are details showing a snapshot of individuals who have used our building during a one-week
period.
April
From the end of March to mid-April we ran an Easter playscheme. Dane & Dram sessions, football,
arts and craft were some of the many activities on offer. The children and young people took part in 2
trips to Farmer Teds and Gulliver's World Warrington. All the children attending received free Easter
eggs through donations we received from CCS skip hire. the Wirral Easter egg run and a few local
donations. All children who attend Playscheme receive breakfast and lunch and can meet needs
through the food waste we receive from Greggs Bakery, Nando's, Stonedale and Fareshare. The cost
of the Fareshare Affiliation is being met by Cobalt Housing. We also nominated 12 families for Easter
Hampers from KIND and delivered them on Good Friday. We also had a Hate Crime workshop
through partnership with Cobalt and a design a poster competition, Lola was the winner and won a
£30 voucher. During Senior Club sessions we had a workshop on building relationships with the
Police and the young people received information on their rights during stop and search. We have
since brought in 2 further workshops on Gun and knife crime and earlier this month we had a
presentation from Mandy Jamieson from Dannys Place. Mandy is the Mum of a young man who was
murdered through knife crime. The presentation was powerful, and the young people asked lots of
questions about what happened to those responsible for the murder. We have a follow up session in
Senior Club (16th May) from Leaders unlocked to look at Gun and Knife Crime. We hosted a Youth
Inspector Road Show for Targeted Services for young people. They have been around the city
recruiting young people and want 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 at the end of this month.
MaylJune
This month we partnered with Aerial gymnastics Community, through funding from Cobalt and we
now take children from our Junior Club sessions over to the Sports centre every Monday evening
during term time. Junior Club seen many different activities including boxing, painting and question &
answer workshops giving the children a chance to choose what they would like to see at Gems. This
month we ran sessions in line with Mental Health week and movement, giving children space to move
their bodies and clear their minds, these activities ran in both Junior & Senior Club sessions. We also
done some reading sessions giving children & young people the chance to talk about emotions and
feelings. Senior Club had the follow up session from Young Leaders on crime in the community, this
was facilitated by one of our own Young People through leaders unlocked and was a very informative
session. End of May we ran our half term Playscheme which ran from 28th May- 31st May.
Breakfast and Lunch was provided and again we were able to meet need through the food waste we
receive from Greggs Bakery, Nando's, Stonedale and Fareshare. Funding from Eat to meet also
helps with additional food costs. The cost of the Fareshare Affiliation is being met by Cobalt Housing.
lots of different activities like sport, arts and craft & cookery. We also had a visit from the VR bust
where children used VR headsets and were transported to different places the children really enjoyed
these sessions. In June our Junior & Senior Club sessions continued with Junior Club still accessing
Gymnastics sessions and Senior Club starting a Walk & Talk group, where Young People and staff
walked to Croxteth Park.

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantee)
TRUSTEES, ANNUAL REPORT
For the year ended 31 March 2025
JulylAugust
This month Junior Club and Senior Club continued. With only a few weeks left before the summer
holidays we started planning for Summer with the children & young people taking the lead. From
July we had to use a booking system for the 6 weeks summer playscheme, this is a requirement of
HAF. We will take part in training on the booking system, and this was implemented for Gems to
receive HAF funding. We envisaged a few problems. And after received training, we let families
know and supported them to complete the bookings, this system is 850/0 for children in receipt of
free school meals, we were able to accept children who are not on free school meals from the area
but that is at our discretion and we also have the support from other funding like Cobalt & LNF to
support these additional children. We also recruited and interviewed Young People who had shown
an interest in becoming Young People Volunteers, we finally took on 4 Young People who
volunteered during the summer playscheme. They were given an induction and worked alongside
paid staff. The end of July we heard the news of the horrific incident that happened in Southport, so
close to home and with children attending a dance class. We stood together to show our support to
all families and tried to show a united display of peace and solidarity in remembrance. We had a
very busy August with Summer Playscheme, this included day trips for 5 weeks over the holiday to
Haigh Park, Rice Lane City Farm - through Mpac. Chester Zoo and the Crocky Trail. We also had
the interactive floor from Mpac and children loved taking part in these sessions. Many activities like
fun in the sun. bracelet making, mannequin challenge, cookery, outdoor game, soft play & arts and
craft were on offer for the children 5-12 years old during the Summer. We did see a lower number of
children attending immediately after the Southport incident which we feel we should mention, this is
understandable and was evident city wide. Senior Club session continued to run every evening in
JulylAugust with Young People aged 12+
September - Gymnastics & Computers & pool
10

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantee)
TRUSTEES, ANNUAL REPORT
For the year ended 31 March 2025
October- Mental health, Make Up course, Splash World & Halloween Part
WorkW•fld
dull & ¢ommuTrll L￿arnIng
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JIDWI

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantee)
TRUSTEES, ANNUAL REPORT
For the year ended 31 March 2025
November- Movie Nights, Christmas Crafts, Art & Garden Project
MOVIE NIGHT
S4vvY
12

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantee)
TRUSTEES, ANNUAL REPORT
For the year ended 31 March 2025
58
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13

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantee)
TRUSTEES, ANNUAL REPORT
For the year ended 31 March 2025
January - January was a quiet month after the Christmas break, we got the Junior Club & Senior
Club back up and running. We had staff training in Food Hygiene too. Junior Club we had some
karaoke sessions
February - The first week was Children's Mental Health Week, so we focused on health &
wellbeing. We ran a February half term Playscheme. there was no funding available for this through
LCVS so with the money from Cobalt and additional funding from Local Councillor Colette Goulding
we ran a 4-day playscheme we had 40 individual childrenlyoung people attend.. This ended with a
trip to the local cinema to see Mufasa and a treat at McDonalds. Children & Young people took part
in many activities, cookery, arts & craft. We also had the interactive floor from MPAC. Sarah & Jess
from Dopamine rooms done a session on racism where children learned about different cultures,
skin & beliefs. We also had our computer room updated for FREE from DAM international. We also
had a visit from Environmental health to rate our kitchen we received a 5 rating.
14

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantse)
TRUSTEES, ANNUAL REPORT
For the year ended 31 March 2025
PF%K'5
IT'S CHILDREN'S ir
MENTAL
HEALTH WEEK!
18
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15

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantee)
TRUSTEES, ANNUAL REPORT
For the year ended 31 March 2025
March-
We celebrated Pancake Day for longer than usual... pancakes every day for a weekl Children were
encouraged to take part in physical activities, before using computers or sitting down for arts &
crafts. We now aim to provide food during every session at Gems for the children & Yung People.
We have made links with the PCSOS, and Andy kindly donated 10 tickets to an Everton game for
children & their parents. The families had the best day. We were kindly donated 2025 calendars
from KIND for children to take home.
li
*¢A
Taylor" Sbvift
We update our social media daily too.
16

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantee)
TRUSTEES, ANNUAL REPORT
For the year ended 31 March 2025
Challenges
The challenge we had this year was navigating the new eequ registration system we had to use for
our HAF playscheme. We had to help parents with registering online as not everyone is confident
online and some have no access to it. We also had issues with parents booking up the whole of the
summer sessions making us fully booked then not turning up every day. This system was only open
for children on benefit related free meals and some parents thought this meant their child could not
attend. We had to explain to parents that we had spaces for them they just had to register in a
different way.
The other issue was trying to make parents and children & staff & volunteers feel safe and secure
after the incident in Southport. As an organisation we took advice on how to up security, and re
visited our risk assessments. Gems has support from Croner who helped with this, but we did have
a feeling of uneasiness and worry across the board. We are looking to get funding to increase
security and have reassured children and parents as much as possible.
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 continue to work closely with LCVS and MPAC. who regularly signpost us to new funding
opportunities as they arise.
While our fundraising efforts are ongoing, we are becoming increasingly aware of how quickly a
three-year grant comes to an end
especially at a time when the demand for funding is higher
than ever. Rising energy costs and the overall increase in the cost of living are placing additional
strain on our organisation, and we remain deeply concerned about what the future holds.
We've also observed a noticeable shift in the funding landscape, with many funders becoming far
more specific in their priorities. This has created a significant gap in support for grassroots
organisations like ours.
Looking ahead, we know the next 12 months will involve intensive work on funding applications
and a renewed focus on diversifying our income streams. We remain incredibly grateful for the
continued support from all our funders, whose contributions make our work possible.
17

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantee)
TRUSTEES, ANNUAL REPORT
For the year ended 31 March 2025
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
Date..
18

INDEPENDENT EXAMINATION TO THE MEMBERS OF CROXTETH GEMS
COMMUNITY ASSOCIATION (Limited by Guarantee)
I report on the accounts for the year ended 31 March 2025 set out on pages 20 to 30.
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 concerning any such matters. The procedures undertaken do not provide all
the evidence 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
19

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantee)
STATEMENT OF FINANCIAL ACTIVITIES
{INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)
For the year ended 31 March 2025
2025
2025
2025
Designated
Restricted
funds
2025
2024
Unrestricted Restricted
nds
funds
Total
funds
Total
funds
Note
INCOMING RESOURCES
Incoming & endowmentsfrom:
Donations and legacies
Charitable actimties
Other charitable actiwities
Investments
799
799
904
19,050
7,272
190,075
209,125
7.272
214,686
8,785
Total income
27,121
190,075
217,196
224,375
RESOURCES EXPENDED
Expenditure on:
Raising funds
Charitable a¢tiMlies
75,060
160,708
16,435
252,203
256,837
Total resources expended
75,060
160,708
16,435
252,203
256,837
Net income l (expenditure) for the
year before transfers
Gross transfers between funds
Net incomel(expenditure) for the
year
(47.939)
29,367
(16.435)
(35,007)
{32,462}
(47,9391
29,367
(16,435)
(35.007)
(32,462)
RECONCILIATION OF FUNDS
Total funds brought forward
89,237
6,681
400,351
496,269
528,731
TOTAL FUNDS CARRIED FORWARD
41,298
36,048
383,916
461,262
496,269
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.
The notes fom part of these financial statements
20

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantee)
BALANCE SHEET
At 31 March 2025
Registration Number: 3551273
2025
2025
2025
Designated
Restricted
Jnds
2025
2024
Unrestricted
funds
Restricted
Jnds
Total
funds
Total
funds
Note
FIXED ASSETS
Tangible assets
9,507
383,916
393,423
411,541
CURRENT ASSErs
Debtors
12
Cash at bank and in hand
13
35,791
35,791
36,048
36,048
71,839
71,839
88,967
88,967
CREDITORS
Amounts falling due within one
year
14
(4,000)
{4,000)
(4,239)
NEf CURRENT AssErs
31,791
36,048
67,839
84,728
TOTAL ASSEfs LESS
CURRENT LIABILITIES
41,298
36,048
383,916
461.262
496,269
FUNDS
15
Unrestricted funds
41,298
41,298
36,048
383,916
89,237
6,681
400.351
Restricted fvnds
Designated
36,048
383,916
TOTAL FUNDS
41,298
36,048
383,916
461,262
496,269
For the year ending 31 March 2025 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 of the 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..
MrJ Parry......
The notes form part of these financial statements
21

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
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 received is not included in the accounts.
Investment Income
This is included in the accounts when receivable.
enditure and Liabilities
Liability Recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the
charity to that expenditure
22

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS- CONTINUED
For the year ended 31 March 2025
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
25 % reducing balance
15 % 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 investments 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 accordance 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.
23

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For the year ended 31 March 2025
2025
2025
2025
2025
2024
Note INCOMING RESOURCES
Donations & legacies
Donations
Unrestricted
Restricted
Designated
Total
Total
799
799
904
799
799
904
2025
2025
2025
2025
2024
Unrestricted
Restricted
Designated
Total
Total
Charitable activities
Cobalusymphony
Community Cashback
Community Fund
Euro Grant
3,100
7,200
10,300
4,450
9,076
2,000
23,069
HAF
18,199
20,000
28,313
82,483
2,580
18,199
20,000
44,263
82,483
2,580
Garfield Weslern
LI￿rpoOl City Council
Lottery - Coming Together
LCVS
15,950
42,126
75,483
MPAC
6,000
5,692
20,790
26,000
214,686
Other
2,500
2,500
Police & Crime
Tudor Trust
28,800
190,075
28,800
209,125
19,050
2025
2025
2025
2025
2024
Unrestricted
Restricted
Designated
Total
Total
Other trading activities
Youth Club
Other
837
7,272
7,272
7,272
7,272
7,948
8,785
2025
2025
2025
2025
2024
Unrestricted
Restricted
Designated
Total
Total
Investments
Bank interest receI￿ab]e
24

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS- CONTINUED
For the year ended 31 March 2025
2025
2025
2025
2025
2024
Note
Unrestricted
Restricted
Designated
Total
Total
RESOURCES EXPENDED
Raising funds
Other
2025
2025
2025
2025
2024
Unrestricted
Restricted
Designated
Total
Total
Charitable activities
Actlmties
19,407
237
10,978
30,385
237
36,196
261
Bank Charges
Office Running Costs
IT costs
2,850
3,429
1,683
2,850
3,429
18,118
904
1,777
17,226
Depreciation
Equipment
Insurance
16,435
2,882
{48,847)
11,720
9,756
45,023
1,309
2,882
2,827
Management Charge
Professional Fees
48,847
11,720
19,390
130,837
1,309
3,313
20,196
4,355
1,600
1,582
252,203
3,780
21,346
127,261
1,248
5.731
28,538
4,785
1,500
Repairs & Maintenance
Salaries
9.634
85,814
Telephone
Tra￿1
1,313
20,196
920
2,000
Utilities
Volunteers
3,435
GO￿rnanCe
1,600
1,582
75.060
Other costs
3,457
256,837
160,708
16,435
25

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantse)
NOTES TO THE FINANCIAL STATEMENTS- CONTINUED
For the year ended 31 March 2025
Direct
Support &
GO￿rnance
Charitable
Note
Expenditure
Cosls
Analysis of expenditure
Total expenditure in 2025
Total expenditure in 2024
174,381
190,682
77,822
66,155
Analysed as follows".
DI￿¢t Charitable Expenditure
Activities
2025
2024
30,385
18,118
36,196
17,226
Depreciation
Equipment
Salaries
98,014
3,313
4,355
20,196
174,381
98,206
5,731
4,785
28,538
190,682
Tra￿[
Volunteer5
Utilities
Support & Governance Costs
Bank Charges
Office Running Costs
IT costs
237
261
2,850
3,429
2,882
11,720
19,390
32,823
1,309
1,600
1,582
77,822
904
1,777
2,827
3,780
21.346
29,055
1,248
1,500
3,457
66,155
Insurance
Professional Fees
Repairs & Maintenance
Salaries
Telephone
G0￿ManCe - see below
Other costs
Feesfor examination of the accounts
2025
2024
Included in Governance costs
Independent examinerfs fees
1,600
1,500
26

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantse)
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
For the year ended 31 March 2025
Note
2025
2024
Staff Costs and Employees
Wages and salarles
Social security Costs
Pension
126,389
4,448
124,222
2,682
357
130,837
127,261
No employee earned £60,000 or more during the year
The avarage number of employees during the year was '.
Charitable actimties
2025
2024
Administration
2025
2024
10 Net Incoming l (Outgoing) Resources
Net Resources are stated after charging .
Payroll costs
Depreciation
Independent Examination fee
130.837
18,118
1,500
150,455
127,261
17.226
1,500
145,987
27

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS- CONTINUED
For the year ended 31 March 2025
Note
11 Fixed Assets
Land and
Fixtures &
Buildings
Fittings
Total
Cost
At 1 April 2024
Disposals
Additions
788,990
122.790
911,780
At 31 March 2025
788,990
122,790
911,780
Depreciation
At 1 Aprrl 2024
On Disposals
Charge for year
At 31 March 2025
393,010
107,229
500,239
15,780
408,790
2.338
109,567
18,118
518,357
Net Book Value
At 31 March 2025
380,200
13,223
393,423
At 31 March 2024
395,980
15,561
411,541
The freehold land and buildings is the Ruby Youth Centre at Annill Rd,
Li￿rpoOl L11. The Trustees believ& that its value is not materially different
to its carying ￿lue as shown abo￿.
28

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS- CONTINUED
For the year ended 31 March 2025
Note
2025
2024
12 Debtors
Debtors
Prepaymenls
2025
2024
13 Cash at bank and in hand
Current Account
Petty Cash
71,839
88,856
111
71,839
88,967
2025
2024
14 Creditors: amountsfalling due within one year
Trade creditors
HM Revanue & Customs
Accruals
2,048
1,952
4.000
1.737
2,502
4,239
29

CROXTETH GEMS COMMUNITY ASSOCIATION (Limited by Guarantse)
NOTES TO THE FINANCIAL STATEMENTS- CONTINUED
For the year ended 31 March 2025
Note
Balance at
Balance at
15 Movement in Funds
31 March
Incoming
Resources
Resources
Transfers
31 March
2024
Expended
In l (Out)
2025
Unrestricted Funds
General Fund
89,237
27,121
(75,060)
41,298
Restricted Funds
Cobalt
7,200
20,000
18,199
2,580
28,313
82,483
28,800
2.500
190,075
(7,200)
(6,667)
(18,163)
(2,580)
(28,754)
(72,098)
(24,746)
(2,500)
(160,708)
Garfield Western
13.333
3.500
HAF
1,464
LCVS
Li￿rpoOl City Council
Lottery - Coming Together
Tudor Trust
Other
2,700
2,517
2.259
12,902
4.054
6,681
36.048
Designated Funds
Ruby Project
Multi-use Games Area
395,980
4,371
400,351
(15,780)
(655)
116,435)
380.200
3,716
383.916
Total Funds
496,269
217,196
(252,203)
461.262
16 Trustees, Expenses
There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year
ended 31 March 2024
17 Capital Commitments
The company had no capital commitments at 31 March 2025 (2024: None) either
contracted for or authorised by the directors but not contracted for.
30