Standards
Bingo and casino technical requirements
Bingo and casino technical requirements under section 85 and section 89 of the Gambling Act 2005.
a. Accounting conventions
These are the accounts for the Gambling Commission, covering the 12 months from 1 April 2024 to 31 March 2025. They have been prepared in a form directed by the Secretary of State for the Department of Culture, Media and Sport (DCMS) with the approval of HM Treasury (HMT), in accordance with Schedule 4 of the Gambling Act 2005 (opens in new tab) (The Act). A copy of the accounts direction can be obtained from the Commission. The particular policies adopted by the Commission are described in this section and have been applied consistently during the year.
The Commission have been directed to produce a Trust Statement for the Economic Crime Levy and Fines and Penalties that are payable to the Consolidated Fund. The trust statement is prepared in accordance with the accounting direction issued by HMT under section 7 of the Government resources and Account Act 2000.
For 2024 to 2025, HMT have given the Direction that this can be published separately from the Commission’s Annual Report and Accounts, but from 2025 to 2026 onwards they will be prepared, audited and published together.
The Trust Statement will be subject to independent external audit by the NAO.
Last updated: 15 October 2025
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