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Report

Annual Report and Accounts 2021 to 2022

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

  1. Contents
  2. Notes to the accounts
  3. 1. Statement of accounting policies

1. Statement of accounting policies

Contents

  1. Statement of accounting policies Notes to the accounts: 1. Statement of accounting policies
  2. a) Accounting conventions Notes to the accounts: Accounting conventions for the Annual Report 2021 to 2022.
  3. b) Non-current assets Notes to the accounts: Non-current assets for the Annual Report 2021 to 2022.
  4. c) Pension costs Notes to the accounts: Pension costs for the Annual Report 2021 to 2022.
  5. d) Operating leases Notes to the accounts: Operating leases for the Annual Report 2021 to 2022.
  6. e) Finance leases Notes to the accounts: Finance leases for the Annual Report 2021 to 2022.
  7. f) Employee costs Notes to the accounts: Employee costs for the Annual Report 2021 to 2022.
  8. g) Value Added Tax Notes to the accounts: Value added tax for the Annual Report 2021 to 2022.
  9. h) Licence fee receipts and fee income recognition Notes to the accounts: Licence fee receipts and fee income recognition for the Annual Report 2021 to 2022.
  10. i) Financing grant-in-aid Notes to the accounts: Financing grant-in-aid for the Annual Report 2021 to 2022.
  11. j) Functional and presentational currency Notes to the accounts: Functional and presentational currency for the Annual Report 2021 to 2022.
  12. k) Corporation Tax Notes to the accounts: Corporation Tax for the Annual Report 2021 to 2022.
  13. l) Segmental reporting Notes to the accounts: Segmental reporting for the Annual Report 2021 to 2022.
  14. m) Cash and cash equivalents Notes to the accounts: Cash and cash equivalents for the Annual Report 2021 to 2022.
  15. n) Treatment of penalty packages Notes to the accounts: Treatment of penalty packages for the Annual Report 2021 to 2022.
  16. o) Going concern Notes to the accounts: Going concern for the Annual Report 2021 to 2022.
Next section
2. Prior period adjustments and reclassifications
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