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

1 - Statement of accounting policies

Contents

1. a. Accounting conventions Notes to the accounts: Accounting conventions for the Annual Report 2023 to 2024.
2. b. Non-current assets Notes to the accounts: Non-current assets for the Annual Report 2023 to 2024.
3. c. Impairment of intangibles, property, plant and equipment Notes to the accounts: Impairment of intangibles, property, plant and equipment for the Annual Report 2023 to 2024.
4. d. Provisions and Contingent Liabilities Notes to the accounts: Provisions and Contingent Liabilities for the Annual Report 2023 to 2024.
5. e. Pension costs Notes to the accounts: Pension costs for the Annual Report 2024 to 2025.
6. f. Leases Notes to the accounts: Leases for the Annual Report 2024 to 2025.
7. g. Right of use assets Notes to the accounts: Right of use assets for the Annual Report 2023 to 2024.
8. h. Employee costs Notes to the accounts: Employee costs for the Annual Report 2024 to 2025.
9. i. Value Added Tax Notes to the accounts: Value Added Tax for the Annual Report 2024 to 2025.
10. j. Licence fee receipts and fee income recognition Notes to the accounts: Licence fee receipts and fee income recognition for the Annual Report 2024 to 2025.
11. k. Financing grant-in-Aid Notes to the accounts: Financing Grant-in-Aid for the Annual Report 2024 to 2025.
12. l. Reserves Notes to the accounts: Reserves for the Annual Report 2024 to 2025.
13. m. Functional and presentational currency Notes to the accounts: Functional and presentational currency for the Annual Report 2024 to 2025.
14. n. Corporation Tax Notes to the accounts: Corporation Tax for the Annual Report 2024 to 2025.
15. o. Segmental reporting Notes to the accounts: Segmental reporting for the Annual Report 2024 to 2025.
16. p. Cash and cash equivalents Notes to the accounts: Cash and cash equivalents for the Annual Report 2024 to 2025.
17. q. Accounting for Fines and Penalties Notes to the accounts: Accounting for fines and penalties for the Annual Report 2024 to 2025.
18. r. Going concern Notes to the accounts: Going concern for the Annual Report 2024 to 2025.
19. s. Accruals Notes to the accounts: Accruals for the Annual Report 2024 to 2025.
20. t. Accounting standards that have been issued but not yet adopted Notes to the accounts: Accounting standards issued but not yet adopted for the Annual Report 2024 to 2025.

Next section
Statement of operating costs by operating segment

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Last updated: 15 October 2025

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