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
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- 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
f. Leases
Under International Financial Reporting Standards (IFRS) 16, the Gambling Commission has categorised all leases as right of use leases, with the exception of those leases which are exempt either by having less than 12 months to run from 31 March 2024 or are considered low value (less than £5,000).
Rentals due under leases are charged over the lease term on a straight-line basis, or on the basis of actual rental payable where this fairly reflects usage.
Last updated: 15 October 2025
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