Brooks Macdonald Annual Report and Accounts 2025

Strategic Report

Governance Report

Financial Statements

Company Financial Statements

Consolidated statement of changes in equity For the year ended 30 June 2025

Share premium account £’000

Other reserves 1 £’000

Retained earnings 1 £’000

Total equity £’000 157,344

Share capital £’000

Note

Balance at 1 July 2023

164

81,830

192

75,158

Comprehensive income Profit from continuing operations Result from discontinued operations Total comprehensive income

– – –

– – –

– – –

20,379 (13,922)

20,379 (13,922)

6,457

6,457

Transactions with owners Issue of ordinary shares Share-based payments

30

1

1,305

– – – – – –

1,306 2,407 (2,150) (935)

– – – –

– – – –

2,407 (2,150) (935)

Purchase of own shares by Employee Benefit Trust

Tax on share options

27 16

Dividends paid

(12,094) (12,772)

(12,094) (11,466)

Total transactions with owners

1

1,305

Balance at 30 June 2024

165

83,135

192

68,843

152,335

Comprehensive income Profit from continuing operations Result from discontinued operations Total comprehensive income

– – –

– – –

– – –

11,630 9,354 20,984

11,630 9,354 20,984

Transactions with owners Issue of ordinary shares Share-based payments

– – –

852

– – – 5 – – 5

852

30

– – – – –

2,856

2,856

(2,566) (6,971)

(2,566) (6,971)

Purchase of own shares by Employee Benefit Trust Shares repurchased in the share buyback programme

(5)

30 27

– –

(346)

(346)

Tax on share options

(12,695) (19,722)

(12,695) (18,870)

Dividends paid

16

Total transactions with owners

(5)

852

Balance at 30 June 2025

160

83,987

197

70,105

154,449

1 Restated (refer to note 4(v)). The above consolidated statement of changes in equity should be read in conjunction with the accompanying notes.

Brooks Macdonald Group plc Annual Report and Accounts 2025

119

Made with FlippingBook - professional solution for displaying marketing and sales documents online