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  3. Annual Report and Accounts 2022 to 2023

Report

Annual Report and Accounts 2022 to 2023

The Gambling Commission's 2022 to 2023 Annual Report and Accounts. For the period 1 April 2022 to 31 March 2023.

Published
18 October 2023

Last updated
18 October 2023 - Changes

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  1. Contents
  2. d) Operating leases

d) Operating leases

Under the International Financial Reporting Standards (IFRS) 16, the Gambling 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 31 March 2023 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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