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  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
17 October 2024 - 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. a. Accounting conventions Notes to the accounts: Accounting conventions for the Annual Report 2023 to 2024.
  2. b. Non-current assets Notes to the accounts: Non-current assets for the Annual Report 2023 to 2024.
  3. c. Provisions, contingent liabilities and contingent assets Notes to the accounts: Provisions, contingent liabilities and contingent assets for the Annual Report 2023 to 2024.
  4. d. Pension costs Notes to the accounts: Pension costs for the Annual Report 2023 to 2024.
  5. e. Leases Notes to the accounts: Leases for the Annual Report 2023 to 2024.
  6. f. Right of use assets Notes to the accounts: Right of use assets for the Annual Report 2023 to 2024.
  7. g. Impairment of intangibles, property plant and equipment Notes to the accounts: Impairment of intangibles, property plant and equipment for the Annual Report 2023 to 2024.
  8. h. Employee costs Notes to the accounts: Employee costs for the Annual Report 2023 to 2024.
  9. i. Value Added Tax Notes to the accounts: Value Added Tax for the Annual Report 2023 to 2024.
  10. j. Licence fee receipts and fee income recognition Notes to the accounts: Licence fee receipts and fee income recognition for the Annual Report 2023 to 2024.
  11. k. Financing grant-in-Aid Notes to the accounts: Financing Grant-in-Aid for the Annual Report 2023 to 2024.
  12. l. Reserves Notes to the accounts: Reserves for the Annual Report 2023 to 2024.
  13. m. Functional and presentational currency Notes to the accounts: Functional and presentational currency for the Annual Report 2023 to 2024.
  14. n. Corporation Tax Notes to the accounts: Corporation Tax for the Annual Report 2023 to 2024.
  15. o. Segmental reporting Notes to the accounts: Segmental reporting for the Annual Report 2023 to 2024.
  16. p. Cash and cash equivalents Notes to the accounts: Cash and cash equivalents for the Annual Report 2023 to 2024.
  17. q. Treatment of penalty packages Notes to the accounts: Treatment of penalty packages for the Annual Report 2023 to 2024.
  18. r. Treatment of Economic Crime Levy (ECL) Notes to the accounts: Treatment of Economic Crime Levy (ECL) for the Annual Report 2023 to 2024.
  19. s. Going concern Notes to the accounts: Going concern for the Annual Report 2023 to 2024.
  20. t. 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 2023 to 2024.
Next section
2. Prior period adjustments
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