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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. e. Leases

e. Leases

Under International Financial Reporting Standards (IFRS) 16, the Gambling Commission has categorised all leases as right of use leases, with the exception of those leases which are exempt either by having less than 12 months to run from 31 March 2024 or are considered low value (less than £5,000).

Rentals due under 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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