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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. 17. Commitments under operating leases

17. Commitments under operating leases

In accordance with International Financial Reporting Standard (IFRS) 16, the Commission has categorised all leases as Right of use assets, 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.

At 31st March 2024 the Commission had no commitments in respect of leases.

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16. Capital commitments Next section
18. Contingent asset
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