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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. 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: Statement of accounting policies for the Annual Report 2022 to 2023.
  2. a) Accounting conventions Notes to the accounts: Accounting conventions for the Annual Report 2022 to 2023.
  3. b) Non-current assets Notes to the accounts: Non-current assets for the Annual Report 2022 to 2023.
  4. c) Pension costs Notes to the accounts: Pension costs for the Annual Report 2022 to 2023.
  5. d) Operating leases Notes to the accounts: Operating leases for the Annual Report 2022 to 2023.
  6. e) Finance leases Notes to the accounts: Finance leases for the Annual Report 2022 to 2023.
  7. f) Employee costs Notes to the accounts: Employee costs for the Annual Report 2022 to 2023.
  8. g) Value Added Tax Notes to the accounts: Value Added Tax for the Annual Report 2022 to 2023.
  9. h) Licence fee receipts and fee income recognition Notes to the accounts: Licence fee receipts and fee income recognition for the Annual Report 2022 to 2023.
  10. i) Financing Grant-in-Aid Notes to the accounts: Financing Grant-in-Aid for the Annual Report 2022 to 2023.
  11. j) Functional and presentational currency Notes to the accounts: Functional and presentational currency for the Annual Report 2022 to 2023.
  12. k) Corporation Tax Notes to the accounts: Corporation Tax for the Annual Report 2022 to 2023.
  13. l) Segmental reporting Notes to the accounts: Segmental reporting for the Annual Report 2022 to 2023.
  14. m) Cash and cash equivalents Notes to the accounts: Cash and cash equivalents for the Annual Report 2022 to 2023.
  15. n) Treatment of penalty packages Notes to the accounts: Treatment of penalty packages for the Annual Report 2022 to 2023.
  16. o) Impairment of intangibles, property plant and equipments Notes to the accounts: Impairment of intangibles, property plant and equipments for the Annual Report 2022 to 2023.
  17. p) Treatment of Economic Crime Levy (ECL) Notes to the accounts: Treatment of Economic Crime Levy (ECL) for the Annual Report 2022 to 2023.
  18. q) Going concern Notes to the accounts: Going concern for the Annual Report 2022 to 2023.
  19. r) Accounting standards that have been issued but not yet adopted Notes to the accounts: Accounting standards issued but not yet adopted for the Annual Report 2022 to 2023.
Next section
2. Prior period adjustments
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