Mark
The info that I sent was on the 1851 census and, while there are discrepancies, there is enough in common to suggest that this is the same family as your 1861 one.
1861: Gelling family living at No. 10 Ct. St. Ann Street Liverpool: James (shoemaker 43 b. IOM ) Eliza (29 b. Ireland) and James (12 b. Liverpool).

1851 "Gillian" family at St. Ann Place Liverpool: James (32 shoemaker b. IOM), "Ellen" (27 b. Ireland), James (2 b. Liverpool).
St. Ann Place is very close to St. Ann Street.

It is possible that James married twice but as the 1871 Eliza Gelling is 47 and this matches Ellen's age of 27 in 1851, I suspect that wrong first name was recorded in 1851.

The IGI has a James Gelling born to James Gelling and Eliza on December 4 1848 and christened at St. John's Old Haymarket on December 17 1848.

Note that the IGI April 10 1946 marriage of Eliza Cropen to James Gelling is odd.
Cropen is a very unusual name and certainly not a Manx or Irish name.