Cookies on the Gambling Commission website

The Gambling Commission website uses cookies to make the site work better for you. Some of these cookies are essential to how the site functions and others are optional. Optional cookies help us remember your settings, measure your use of the site and personalise how we communicate with you. Any data collected is anonymised and we do not set optional cookies unless you consent.

Set cookie preferences

You've accepted all cookies. You can change your cookie settings at any time.

Skip to main content
  1. Home
  2. About us
  3. Annual report and accounts 2023 to 2024

Report

Annual report and accounts 2023 to 2024

The Gambling Commission's 2023 to 2024 Annual report and accounts. For the period 1 April 2023 to 31 March 2024.

Published
17 October 2024

Last updated
18 October 2023 - Changes

Document actions
Print or save (opens in new tab)

  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.

Is this page useful?
Back to top