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

Off-payroll appointments

i) Highly paid off-payroll worker engagements as at 31 March 2025, earning £245 per day or greater and that last for longer than 6 months

Off-payroll engagements

	Number of payroll engagements
Existing engagements as of 31 March 2025 Of which, engagements that have existed at time of reporting for:	25
Less than 1 year	2
Between 1 and 2 years	11
Between 2 and 3 years	4
Between 3 and 4 years	4
4 or more years	4

Confirmation that all existing off-payroll engagements, outlined previously, have at some point been subject to a risk-based assessment as to whether assurance is required and where necessary that the individual is paying the right amount of tax.

ii) All highly paid off-payroll workers engaged at any point during the year ended 31 March 2025, earning £245 per day or greater

Off-payroll engagements

	Number of payroll engagements
New engagements or those that reached 6 months in duration, between 1 April 2024 and 31 March 2025 Of which, engagements assessed by:	25
Caught by IR35	21
Not caught by IR35	2
PSC engagements treated as employees and paid through payroll	2
Reassessed for consistency and/or assurance purposes during the year	0
Engagements that saw a change to IR35 status following the consistency review	0

iii) For any off-payroll engagements of board members, and/or, senior officials with significant financial responsibility, between 1 April 2024 and 31 March 2025

Off-payroll engagements of board members and/or Senior officials

	Number of payroll engagements
Number of off-payroll engagements of board members, and/or senior officials with significant financial responsibility, during the financial year	0
Total number of individuals on payroll and off-payroll that have been deemed 'board members, and/or senior officials with significant financial responsibility', during the financial year	22

Reporting of Civil Service and other compensation schemes – exit packages (audited)

Reporting of Civil Service and other compensation schemes – exit packages (audited)

	2024 to 2025			2023 to 2024
Exit package cost band (including any special payment element)	Number of compulsory redundancies	Number of other departures agreed	Number of exit packages by cost band	Number of exit packages by cost band
£0 to £25,000	0	0	0	4
£25,001 to £50,000	0	1	1	1
£50,001 to £100,000	0	0	0	0
£100,001 to £150,000	0	0	0	0
£150,001 to £200,000	0	0	0	0
Greater than £200,000	0	0	0	0
Total number of exit packages	0	1	1	5

Exit package cost band (including any special payment element)

	2024 to 2025					2023 to 2024
Exit package cost band (including any special payment element)	Cost of compulsory redundancies (by band) £ thousands		Cost of other departures agreed (by band) £ thousands		Total exit packages by cost band £ thousands	Total exit packages by cost band £thousands
	Excluding CILON	CILON	Excluding CILON	CILON
£0 to £25,000	0	0	0	0	0	56
£25,001 to £50,000	0	0	0	31	31	27
£50,001 to £100,000	0	0	0	0	0	0
£100,001 to £150,000	0	0	0	0	0	0
£150,001 to £200,000	0	0	0	0	0	0
Greater than £200,000	0	0	0	0	0	0
Total number of exit packages	0	0	0	31	31	83
					(£)	(£)
Total exit costs paid in year					30,938	82,816
Highest paid (excluding CILON)					30,938	19,629
Median paid (excluding CILON)					30,938	10,579
Lowest paid (excluding CILON)					30,938	10,579

Compensation for loss of office (audited)

Redundancy and other departure costs have been paid in accordance with the provisions of the Civil Service Compensation Scheme, a statutory scheme made under the Superannuation Act 1972. The previous table shows the total cost of exit packages agreed and accounted for in 2024 to 2025 (2023 to 2024 comparative figures are also given).

One employee left under Voluntary Exit terms during 2024 to 2025. They received payment in lieu of notice of £0.031 million (2023 to 2024, £0.083 million), which was paid in 2024 to 2025, the year of departure.

Exit costs are accounted for in full in the year of departure.

Ill-health retirement costs are met by the pension scheme and are not included in the previous table.

Where the department has agreed early exit retirement or ill-health retirement, the additional costs are met by the department and not by the Civil Service pension scheme.

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Last updated: 15 October 2025

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