Annual Report and Accounts 2022 to 2023
12. Trade and other payables
12a) Amounts falling due within one year
|Consolidated Fund payables1||11,058||22,324|
|Other taxation and social security||832||726|
|Staff holiday pay accrual||162||224|
|Fees received in advance||380||0|
|Balance at 31 March||28,381||42,500|
12b) Amounts due after more than one year
|Balance at 31 March||566||534|
In accordance with International Financial Reporting Standards (IFRS) 15, the Gambling Commission's deferred income due after more than one year relates to Personal Licence fees paid that are due to be released to income in years 2023 to 2024 onwards.
1 Consolidated fund payables, see Note 5(d) for further details.
2 Other payables 2022 to 2023 includes £23,981 which is payable to gambling operators for refunds in Quarter 1 2023 to 2024. 2022 to 2023 and £152,918 for the Commission’s Annual Fee Settlements. The Annual Fee Settlements arose following an internal investigation when it was identified the incorrect application of the regulation had been applied which affected 5 gambling operators, who have paid a total additional sum of £152,918. Outcome of the investigation determined the payments received would be treated as regulatory settlements. Our Legal and Licensing teams are finalising the destination of the settlement money. This will be paid over to the nominated good cause during 2023 to 2024.
2021 to 2022 Other payables include £960,743 which were paid to customers for Change of Corporate Control refunds in April 2022. Several operators submitted Change of Corporate Control applications for which the Commission has overcharged fees. Strict interpretation of ‘The Gambling (Operating Licence and Single-Machine Permit Fees) Regulations 2017’ (as amended by the 2021 Regulations) indicated, in the Commission’s view, that a fee per new controller should be charged in respect of Change of Corporate Control applications. The Commission reconsidered this interpretation in light of further advice and recognises that this strict interpretation was likely not intended by either the Gambling Act 2005 or the Fees Regulations and that the fee payable should be per Change of Corporate Control application rather than per new controller. This means that some operators overpaid fees which occurred since March 2021. The Commission identified all operators affected by our previous interpretation and refunded the overpaid fees in full in April 2022.
2022 to 2023 Other payables also includes £152,918 for Gambling Commission Annual Fee Settlements. The Incident Referral Form (IRF) relates to how the Commission should deal with operators who are in breach of their fee category. The incorrect application of the regulation has affected 5 operators, who have paid a total additional sum of £152,918 after being informed to do so by Licensing. Outcome of the investigation determined the payments received would be treated a regulatory settlement. Our Legal and Licensing teams are finalising the destination of the settlement money. This will be paid over to the nominated good cause during 2023 to 2024.
3 2021 to 2022 Accruals includes £3.9 million (£1.9 million for legal fees, £0.5 million for professional fees and £0.9 million for secondments and subcontractors) for the fourth National Lottery licence.
4 The Commission holds total deferred income balances of £13,743,013 (£13,523,894 in 2021 to 2022) included in Notes 12a and 12b.
These relate to:
- licence fees received, due to be released to income within one year of £13,176,918 (£12,990,204 in 2021 to 2022)
- licence fees received, due to be released to income after one year of £566,095 (see Note 12b) (£533,690 in 2021 2022).
11. Trade and other receivables Next section
13. Provisions for liabilities and charges
Last updated: 18 October 2023
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