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Annual Report and Accounts 2020 to 2021

The Gambling Commission's 2020 to 2021 Annual Report and Accounts

  1. Contents
  2. Notes to the accounts
  3. Commitments under operating leases

Commitments under operating leases

Following the adoption of IFRS 16 in 2019-20 financial accounts, the Commission has categorised all leases are on recognised as lease liabilities, with the exception of those leases which are exempt either by having less than 12 months to run from 31st March 2020 or are considered low value (less than £5,000).

Rentals due under operating leases are charged over the lease term on a straight-line basis, or on the basis of actual rental payable where this fairly reflects usage.

At 31st March 2021 the Commission was committed to making the following payments in respect of operating leases:

As at 31 March 2021As at 31 March 2020
Land and buildings
Land and buildings
Obligations under operating leases for the following periods:
Not later than one year-11-11
Later than one year and not later than five years----
Later than five years----
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Right-of-use assets
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Related party transactions
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