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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.

Published
15 October 2025

Last updated
15 October 2025 - Changes

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Contents

Statement of Accounting Officer’s responsibilities

Under the Gambling Act 2005, the Secretary of State for the Department for Culture, Media and Sport (DCMS) has directed the Gambling Commission to prepare for each financial year a statement of accounts in the form and on the basis set out in the Accounts Direction.

The accounts are prepared on an accruals basis and must give a true and fair view of the state of affairs of the Commission and of its income and expenditure, Statement of Financial Position and cash flows for the financial year.

In preparing the accounts, the Accounting Officer is required to comply with the requirements of the Government Financial Reporting Manual (FReM) and in particular to:

  • observe the Accounts Direction issued by the Secretary of State for DCMS, including the relevant accounting and disclosure requirements, and apply suitable accounting policies on a consistent basis
  • observe the Accounts Direction issued by HM Treasury (HMT), to prepare a Trust Statement, to report the revenue collected for both Economic Crime Levy (ECL) and Fines and Penalties
  • make judgements and estimates on a reasonable basis
  • state whether applicable accounting standards as set out in the FreM have been followed, and disclose and explain any material departures in the financial statements
  • prepare the financial statements on a going concern basis
  • confirm that the Annual Report and Accounts as a whole is fair, balanced and understandable and take personal responsibility for the Annual Report and Accounts and the judgements required for determining that it is fair, balanced and understandable.

DCMS have appointed the Chief Executive as Accounting Officer of the Commission. The responsibilities of an Accounting Officer, including responsibility for the propriety and regularity of the public finances for which the Accounting Officer is answerable, for keeping proper records and for safeguarding the Commission’s assets, are set out in Managing Public Money (MPM) published by HMT.

As the Accounting Officer, I have taken all the steps that I ought to have taken to make myself aware of any relevant audit information and to establish that the Commission’s auditors are aware of that information. So far as I am aware, there is no relevant audit information of which the auditors are unaware.

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