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Annual Report and Accounts 2021 to 2022

The Gambling Commission's 2021 to 2022 Annual Report and Accounts.

  1. Contents
  2. 4b) Other expenditure

4b) Other expenditure

Other expenditure
Expenditure type 2022
Accommodation 880 746
Professional fees1 13,882 7,277
Consultancy costs2 3,078 2,003
External legal fees 2,188 1,891
Travelling and subsistence 50 2
Agency staff 1,211 225
Other staff costs 141 102
Recruitment, training and development 347 273
Office services 1,519 1,659
External audit fee3 63 61
Internal audit costs 152 198
Research costs4 668 370
Other costs 159 118
Other expenditure 24,338 14,925
Finance costs5 84 102
Finance expense6 2 3
Total other expenditure 24,424 15,030

Annual lease expenditure under exemption thresholds within IFRS16

Included within other expenditure are payments made by the Commission during the year under operating leases under IAS17.

The following table shows annual lease expenditure under the exemption thresholds within IFRS16.

Annual lease expenditure under the exemption thresholds within IFRS16
Data definitions 2022
Land and buildings - -
Other 3 13
Total 3 13

This analysis comprises the figures from the Statement of Comprehensive Net Expenditure and Statement of Changes in Taxpayers Equity.


1Professional fees totalling £13.88 million (2020/21 £7.28 million), £11.84 million relates to increased costs for the National Lottery Competition. Of which £2.71 million relates to Transition Costs, £2.18 million relates to Policy and Licence Design and £6.21 million for Other Professional Fees.

2Consultancy costs totalling £3.08 million (2020/21 £2.00 million), £3.02 million relates to increased costs for the National Lottery Competition.

3The external audit fee represents the cost of the audit of the accounts carried out by NAO. No non audit work was undertaken by the NAO during the year. The external audit fee for 2021/22 is £63,000 (2020/21 £61,000).

4Research costs includes costs associated with prevalence studies into gambling. This totalled £668,468 in 2021/22 (2020/21 £370,106). This also includes National Lottery research costs totalling £101,784 in 2021/22 (2020/21 £2,525).

5Finance costs relate to Interest on lease liabilities.

6Finance expense of £2,000 (2020/21 £3,000) relating to tax on interest receivable.

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