Report

Annual report and accounts 2024 to 2025

The Gambling Commission's 2024 to 2025 annual report and accounts. For the period 1 April 2024 to 31 March 2025.

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Published
15 October 2025

Last updated
15 October 2025 - Changes

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Contents

• Annual report and accounts 2024 to 2025

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• Foreword
• Performance report
• • Introduction
  • The organisation
  • Financial performance analysis
  • Complaints
  • Sustainability
• Accountability report
• • Overview
  • Corporate governance report
  • Remuneration report
  • Staff report
  • Parliamentary accountability and audit report
  • The report of the Comptroller and Auditor General to the Houses of Parliament
• Financial statements
• • Statement of comprehensive net expenditure
  • Statement of financial position for the year ended 31 March 2025
  • Statement of cash flow for the year ended 31 March 2025
  • Statement of changes in taxpayers' equity for the year ended 31 March 2025
• Notes on the accounts
• • Statement of accounting policies
  • Statement of operating costs by operating segment
  • Expenditure
  • Income cash receipts
  • Property, plant and equipment
  • Right of use assets
  • Intangible assets
  • Financial instruments
  • Cash and cash equivalents
  • Trade and other receivables
  • Trade and other payables
  • Provisions and charges
  • Retirement benefit obligations
  • Lease liabilities
  • Contingent liabilities disclosed under IAS 37
  • Related party transactions
  • Amounts of income to the Consolidated Fund
  • Events after the reporting period
• Appendices
• • Annex A - Key operational data
  • Annex B - Performance by Business Plan Deliverable in 2024 to 2025

3b. Other expenditure

Other expenditure

Description	2024 to 2025 £ thousands	2023 to 2024 £ thousands
Accommodation	763	785
Professional fees	10,514	9,561
Consultancy costs	129	88
External legal fees	14,198	353
Travelling and subsistence	246	242
Other staff costs	234	143
Recruitment, training and development1	660	708
Office services	2,390	1,879
External audit fee	113	140
Internal audit costs	142	193
Research costs	1,488	1,124
General operating costs	376	105
Other expenditure	31,253	15,321
Corporation tax	118	177
Total other expenditure	31,371	15,498

Professional fees totalling £10.51 million (2023 to 2024 £9.56 million). £9.99 million relates to the National Lottery Competition for ongoing project costs, of which £9.60 million relates to Transition costs, £390,000 for other Professional Fees.

Consultancy costs totalling £130,000 (2023 to 2024 £90,000).

Legal costs totalling £14.20 million, which includes legal costs of £13.35 million related to ongoing litigation costs for the National Lottery Competition (2023 to 2024 £350,000). In 2023 to 2024, this was netted off against costs recovered in successful litigation. The majority of funding was spent with 2 law firms £9.14 million was spent with Hogan Lovells International LLP and £3.90 million with Capital Law LLP.

External audit fee of £113,000 (2023 to 2024 £140,000) represents the cost of the audit of the accounts and the Trust Statement carried out by NAO.

Research costs totalled £1,488,000 in 2024 to 25 (2023 to 2024 £1,124,000) includes costs associated with prevalence studies into gambling and £865,000 with the National Centre for Gambling Survey. This also includes National Lottery research costs totalling £179,000 in 2024 to 2025 (2023 to 2024 £113,000).

Corporation tax expense of £118,000 (2023to 2024 £177,000) relating to tax on interest receivable (see Note 4a, Gambling Act 2005 income recognised). Interest received on fee income has decreased during 2024 to 2025 due to the reduction in Bank of England interest rates during the year.

References

¹ Prior year figures have been reclassified to conform with the current year’s presentation. This reclassification aligns with the requirements of the Financial Reporting Manual (FReM).

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Last updated: 15 October 2025

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