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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.

3c. Non-cash items

The following figures are from the Statement of Comprehensive Net Expenditure (SoCNE) and Statement of Changes in Taxpayers Equity.

Non-cash items
Description 31 March 2025
£ thousands
31 March 2024
£ thousands
Restated
Depreciation of property, plant and equipment 492 500
Amortisation of intangibles 183 (131)
Depreciation of right of use assets 801 740
Non-cash operating expenditure 1,476 1,109
Interest cost on pension scheme liability 8 7
Finance (income) and/or costs (274) 50
Finance expense 22 29
Non-cash expenditure (244) 86
Legal provisions (176) (24)
Bloomsbury Street premises (73) 0
Provisions released (249) (24)
Total Non-cash transactions 983 1,171

Finance income of £274,000 (2023 to 2024 Finance expense £50,000) relates to Interest on lease liabilities. Finance income includes actual finance costs of £29,000, and finance income of £303,000 adjustment resulting in a net finance income of £274,000. See Note 14, Lease Liabilities for further information.

Finance expense of £22,000 (2023 to 2024 £29,000) relating to the unwinding of discounts on provisions (see Note 12, Provisions and Charges).

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