Report

Trust Statement 2024 to 2025

The Gambling Commission's Trust Statement for the period 1 April 2024 to 31 March 2025

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Published
16 March 2026

Last updated
16 March 2026 - Changes

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Contents

• Trust Statement 2024 to 2025

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• Foreword
• Performance report
• Accountability
• • Statement of accounting officer's responsibilities
  • Governance statement
  • Accounts direction
  • Parliamentary accountability
  • The certificate and report of the Comptroller and auditor general to the House of Commons
• Financial statements
• • Statement of Revenue and Expenditure for the year ended 31 March 2025
  • Statement of Financial Position as at 31 March 2025
  • Statement of cash flows for the year ended 31 March 2025
• Notes to the Trust Statement
• • Statement of accounting policies
  • Revenue
  • Expenditure
  • Receivables
  • Balance on the Consolidated Fund Account
  • Financial instruments
  • Related parties transactions
  • Events after the reporting period
• Appendix

Accounts direction

Attached as an appendix is the Accounts Direction issued by HM Treasury under section 2 of the Exchequer and Audit Departments Act 1921. This direction sets out the statutory requirements for preparing the Trust Statement, including:

• mandatory components such as the Foreword, Governance Statement, Statement of Revenue and Expenditure, Statement of Financial Position, Cash Flow Statement, and supporting notes
• disclosure requirements for accounting policies, material items, losses and write-offs, contingent liabilities, and post-balance sheet events
• the obligation to comply with FReM and Managing Public Money to ensure the accounts present a true and fair view.

There are no additional governance matters specific to the Trust Statement that require separate disclosure beyond those described.

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Governance statement Next section
Parliamentary accountability

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Last updated: 16 March 2026

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