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.
Contents
- Foreword
- Performance report
- Accountability report
- Financial statements
- 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
11 - Trade and other payables
11a) Amounts falling due within one year
| Description | 2024 to 2025 £ thousands |
2023 to 2024 £ thousands |
|---|---|---|
| Trade and other payables | 1,471 | 1,054 |
| Consolidated Fund payables | 679 | 158 |
| Other taxation and social security | 1,661 | 960 |
| Staff holiday pay accrual | 339 | 88 |
| Other payables | 264 | 122 |
| Accruals | 3,142 | 1,320 |
| Deferred income | 14,647 | 13,954 |
| Balance at 31 March | 22,203 | 17,656 |
Other payables 2024 to 2025 includes £115,000 (£104,000 2023 to 2024) which is payable to operators for refunds in Quarter 1 2025 to 2026
Accruals 2024 to 2025 includes £2,317,000 (£2,241,000 for legal fees and £76,000 for secondments and subcontractors) for the Fourth National Lottery licence.
Deferred Income held by the Gambling Commission totalled of £15,315,000 (£14,579,000 in 2023 to 2024).
These relate to:
- licence fees received, due to be released to income within one year of £14,647,000 (£13,954,000, in 2023 to 2024)
- licence fees received, due to be released to income after one year of £668,000 (see Note 11b) (£625,000, in 2023 to 2024).
11b) Amounts due after more than one year
| Description | 2024 to 2025 £ thousands |
2023 to 2024 £ thousands |
|---|---|---|
| Deferred income | 668 | 625 |
| Balance at 31 March | 668 | 625 |
In accordance with IFRS 15, the Commission's deferred income due after more than one year relates to Personal Licence fees paid that are due to be released to income in years 2026 to 2027 onwards.
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Provisions and charges
Last updated: 15 October 2025
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