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
h. Employee costs
Under IAS 19, Employee Benefits legislation, all employee business or employment-related costs must be recorded as an expense as soon as the organisation is obliged to pay them. This includes the cost of any untaken leave as at the year end.
Permanent and short-term employee costs are presented in accordance with IAS19. Permanent and short-term employees are identified as follows:
- permanent employees are those with a permanent (UK) employment contract with the Gambling Commission
- short-term employees are other employees engaged on the objectives of the entity (for example, short-term contract employees, agency and/or temporary employees, locally engaged employees overseas and inward secondments where the entity is paying the whole or the majority of their costs).
Last updated: 15 October 2025
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