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The Gemmological Association of Great Britain

Registered charity 1109555 · accounts filings on the Charity Commission register · also known as GEM-A, THE GEMMOLOGICAL ASSOCIATION AND GEM TESTING LABORATORY OF GREAT BRITAIN

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Latest income
£3.3m
Latest spending
£3.0m
Registered
2005
Accounts read
FY2025

Financial health, per its FY2025 accounts

The accounts state that the charity reported a healthy surplus of £325,685 for the year ended 31 December 2025, with total incoming resources rising to £3,320,137. Per the trustees' report, unrestricted reserves stood at £2,309,614, which the trustees consider adequate to cover short to medium-term downturns and meet liabilities for the foreseeable future.

What the accounts disclose

Highest-paid employee band: £100,001 - £110,000 — in the top quarter for charities its size (median £70k)
“In the band £100,001 - £110,000 1”
Per its FY2025 accounts as filed with the Charity Commission.
Reserves policy: three to six months of annual operating costs adjusted for deferrable direct costs (held: £2.3m)
“The trustees aim to hold unrestricted reserves equivalent to 3-6 months of annual operating costs adjusted for those costs that could readily be deferred or cancelled in a stress event, taken to be direct costs.” — page 9
Per its FY2025 accounts as filed with the Charity Commission.
Related-party transaction: Charity charged management fees to subsidiary
“During the year the charity charged management fees of £62,765 (2024: £60,602) to Gemmological Instruments Limited.” — page 48
“The charity also made purchases of £97,540 (2024: £133,210) from Gemmological Instruments Limited.” — page 48
Per its FY2025 accounts as filed with the Charity Commission.
Related-party transaction: Charity purchased from subsidiary
“During the year the charity charged management fees of £62,765 (2024: £60,602) to Gemmological Instruments Limited.” — page 48
“The charity also made purchases of £97,540 (2024: £133,210) from Gemmological Instruments Limited.” — page 48
Per its FY2025 accounts as filed with the Charity Commission.
Related-party transaction: Subsidiary donated profits to charity
“During the year the charity charged management fees of £62,765 (2024: £60,602) to Gemmological Instruments Limited.” — page 48
“The charity also made purchases of £97,540 (2024: £133,210) from Gemmological Instruments Limited.” — page 48
Per its FY2025 accounts as filed with the Charity Commission.

Accounts audited by Blick Rothenberg Audit LLP. Discloses 5 of 6 completeness components.

Structured financials (annual return, FY ending 31/12/2025)

Total income
£3.3m
Total spending
£3.0m
Cost of raising funds
£396k
Reserves (reported)
£2.9m
Employees
22

Reported reserves equal ~11.7 months of spending — in the top quarter for charities its size (median 4.8 months; benchmarks).

Trustees

Trustee list from the Charity Commission register (current, not historical).

Operates in: Australia · Bahrain · Burma · Canada · China · El Salvador · France · Greece · Hong Kong · India · Israel · Italy

Income and spending

Financial year endIncomeSpending
31/12/2025£3.3m£3.0m
31/12/2024£3.2m£3.2m
31/12/2023£3.2m£3.3m
31/12/2022£3.0m£2.8m
31/12/2021£2.8m£2.6m

Common questions

Is The Gemmological Association of Great Britain financially healthy?

The accounts state that the charity reported a healthy surplus of £325,685 for the year ended 31 December 2025, with total incoming resources rising to £3,320,137. Per the trustees' report, unrestricted reserves stood at £2,309,614, which the trustees consider adequate to cover short to medium-term downturns and meet liabilities for the foreseeable future. Its FY2025 accounts were audited by Blick Rothenberg Audit LLP.

What does the highest-paid employee of The Gemmological Association of Great Britain earn?

Per its FY2025 accounts, the highest-paid employee was in the £100,001 - £110,000 band.