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Report

Annual Report and Accounts 2021 to 2022

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

Published
2 September 2022

Last updated
31 August 2022 - Changes

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  1. Contents
  2. d) Operating leases

d) Operating leases

Following the adoption of IFRS 16 in the 2019-20 financial accounts, the Commission has categorised all leases as finance leases, with the exception of those leases which are exempt either by having less than 12 months to run from 31st March 2022 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.

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