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Report

Investigating the relationship between reasons for gambling and different gambling activities

This short report explores the reasons people give for taking part in gambling and how they relate to different gambling activities.

Published
30 January 2025

Last updated
17 October 2024 - Changes

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  1. Contents
  2. 12. Trade and other payables or the Annual Report 2023 to 2024

12. Trade and other payables or the Annual Report 2023 to 2024

12a) Amounts falling due within one year

Trade and other payables due within one year
Description 2023 to 2024
£ thousands		 Restated 2022 to 2023
£ thousands
Trade and other payables 1,054 476
Consolidated Fund payables1 158 9,464
Other taxation and social security 960 832
Staff holiday pay accrual 88 162
Other payables2 122 190
Accruals3 1,320 2,106
Fees received in advance 0 380
Deferred income4 13,954 13,177
Balance at 31 March 17,656 26.787

Year ending 31 March 2023 numbers restated for Consolidated Fund payables, further information is included in Note 2 of the accounts.

12b) Amounts due after more than one year

Amounts due after more than one year
Description 2023 to 2024
£ thousands		 2022 to 2023
£ thousands
Deferred income 625 566
Balance at 31 March 625 566

In accordance with International Financial Regulation Standards (IFRS) 15, the Gambling 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 2024 to 2025 onwards.

References

1 Consolidated fund payables, see note 5(d) for further details.

2 Other payables 2023 to 2024 includes £104,000 which is payable to operators for refunds in Quarter 1 (April to June) 2024 to 2025

3 2023 to 2024 Accruals includes £460,000 (£340,000 for legal fees and £120,000 for secondments and subcontractors) for the 4th National Lottery licence. Accruals have reduced in 2023 to 2024 from 2022 to 2023 by £0.786m due to 4th National Lottery Licence expenditure being lower as the competition award was made in February 2024.

4 The Commission holds total deferred income balances of £14,579,000 (£13,743,000 in 2022 to 2023). These relate to:

  • licence fees received, due to be released to income within one year of £13,954.000 (£13,177,000 in 2022 to 2023)
  • licence fees received, due to be released to income after one year of £625,000 (see Note 12b) (£566,000 in 2022 to 2023).
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