Strategic Report
Governance Report
Financial Statements
Company Financial Statements
8. Other (losses)/gains Other (losses)/gains represent the net changes in the fair value of the Group’s financial instruments recognised in the consolidated statement of comprehensive income.
A more detailed analysis of auditors’ remuneration is provided below:
2024 restated 1 £’000
2025 £’000
2025 £’000
2024 £’000
Fees payable to the Company’s auditors for the audit of the consolidated Group and Parent Company financial statements Fees payable to the Company’s auditors and its associates for other services: – Audit of the Company’s subsidiaries pursuant to legislation
Note
610
356
(Loss)/gain in fair value of deferred contingent consideration payable Gain on redemption of assets held at amortised cost Gain in fair value of financial assets at fair value through profit or loss
(341)
26
3 –
25
184 530 458
177
– Audit-related assurance services – Non-audit-related services
462
44
20
80 83
2
Other (losses)/gains
(272)
Total auditors’ remuneration
1,783
996
9. Operating profit Statutory profit is stated after charging for the following administrative costs:
1 The prior financial year has been restated to separate the impact of discontinued operations on auditors’ remuneration of £314,000, consistent with the presentation in the current financial year. Refer to note 13 for details of the results from discontinued operations. 10. Finance income and finance costs
2024 restated 1 £’000
2025 £’000 51,035 4,390 3,997 2,294 1,926 1,783 1,661
2024 restated 1 £’000
Note
2025 £’000
Employee costs
7
50,299
Note
Acquisition and integration-related costs Amortisation of client relationships Amortisation of computer software Move to LSE’s Main Market costs Auditors’ remuneration (see below) Depreciation of right-of-use assets Financial Services Compensation Scheme levy (see below) Depreciation of property, plant and equipment
15
175
Finance income Dividends on preference shares
3,384 1,376
20
28
1,108
Interest on assets held at amortised cost Finance income on deferred contingent consideration receivable
20
198
15
–
996
273
21
–
1,577
1,426 2,827
Bank interest on deposits Total finance income
2,299 2,525
1,114 520
672 567
Finance costs Finance cost of lease liabilities
411
Impairment of right-of-use assets
–
122
153
Finance cost of deferred contingent consideration payable
1 The prior financial year has been restated to separate the results of discontinued operations, consistent with the presentation in the current financial year. Refer to note 13 for details of the results of discontinued operations. Financial Services Compensation Scheme levies Administrative costs for the year ended 30 June 2025 include a charge of £1,114,000 (2024: £672,000) in respect of the Financial Services Compensation Scheme (“FSCS”) levy, all of which is in respect of the estimated levy for the 2025/26 scheme year.
426
26
13
49
Finance cost of retention liability
–
Total finance costs
597
166
1 The prior financial year has been restated to separate the results of discontinued operations, consistent with the presentation in the current period. Refer to note 13 for details of the results from discontinued operations.
Brooks Macdonald Group plc Annual Report and Accounts 2025
129
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