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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. Notes to the accounts
  3. 13. Provisions for liabilities and charges

13. Provisions for liabilities and charges

Provisions for liabilities and charges
Data definitions Redundancy and other departure costs
Bloomsbury Street premises dilapidations
Bloomsbury Street service charge
Legal provisions
Balance as at 1 April 2021 – Reclassified* 132 73 110 - 315
Provided in the year 133 - - 234 367
Provisions not required written back - - - - -
Provisions utilised in the year (137) - (110) - (247)
Balance at 31 March 2022 128 73 - 234 435
Not later than one year 128 73 - 234 435
Later than one year and not later than five years - - - - -
Later than five years - - - - -
Balance at 31 March 2022 128 73 - 234 435

Redundancy and other departure costs

Redundancy and other departure costs are provided for in full when the early departure decision is approved by establishing a provision for the estimated payments. There were £128,251 departure costs in 2021/22 relating to four exits (2020/21 £132,234, three exits). 2020/21 provisions were utilised during 2021/22.

Bloomsbury Street premises – dilapidations

The Bloomsbury Street lease expires on 8 November 2022. Dilapidations estimate of £61,000 plus VAT, based on the independent assessments of both the Gambling Commission and HBLB.

Bloomsbury Street service charge

As part of the National Lottery Competition, the Commission have entered into a Intra-UK government agreements for premises in Bloomsbury Street London. The lease is currently unsigned as at 31 March 2022. The lease is for a period of 3 years and commenced with effect from 8 November 2019.

The National Lottery Competition, increased the space occupied at Bloomsbury Street London when HBLB exited the office in November 2020. Increased service charges were advised by the Landlord which were significantly higher than the original agreement. As at the 31 March 2021, the dispute remained unresolved, resulting in a provision of £109,336.

During 2021-22, an agreement was reached for the National Lottery Competition to pay the additional charges. The provision of £109,336 was released and outstanding liabilities were settled.

As at the 31 March 2022, there were legal cases which remained unresolved, resulting in a provision of £234,000 of which £224,000 relates to a Data Breach insistent.


* 2020-21 numbers are reclassified – provisions were previously recognised as accruals and have been reclassified in the year. Further information is included in Note 2 of the accounts, Prior period adjustments and reclassifications.

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12. Amounts due after more than one year
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14. Retirement benefit obligations
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