Brooks Macdonald Annual Report and Accounts 2025

Strategic Report

Governance Report

Financial Statements

Company Financial Statements

All share options under the LTIP schemes set out below have exercise prices of £nil. 32. Share-based incentive and benefits plans continued

33. Reconciliation of operating profit to net cash inflow from operating activities

2024 restated 1 £’000

2025 Number of shares

2024 Number of shares

2025 £’000 12,006

Operating profit before tax

22,256

Long-Term Incentive Plan Outstanding at start of year

609,163 385,085 (88,809) (110,742) 794,697

687,360 232,851 (58,541) (252,507)

Adjustments for: Amortisation of intangible assets

Granted Forfeited Exercised

7,850

4,758

520

Depreciation of property, plant and equipment

567

2,044

Depreciation of right-of-use assets Impairment of right-of-use assets

1,585

Outstanding at end of year Exercisable at end of year

609,163

411 247 537

2,896

Other losses/(gains)

(83)

Decrease in receivables Increase in payables Increase in provisions

4,391 5,851

Long-Term Incentive Scheme Outstanding at start of year

3,125

1,144

5,442

151

684

Exercised

(4,298)

457

Increase/(decrease) in other non-current liabilities

(196)

Outstanding at end of year Exercisable at end of year

1,144 1,144

1,144 1,144

1,379

Share-based payments charge

1,366 41,179

Net cash inflow from operating activities

28,727

Employee Benefit Trust (“EBT”) The Company established an EBT on 3 December 2010 to acquire ordinary shares in the Company to satisfy various company award plans. All finance costs and administration expenses connected with the EBT are charged to the consolidated statement of comprehensive income as they accrue. The EBT has waived its rights to dividends. The number of shares held by the EBT have not yet vested unconditionally.

1 The prior financial year operating profit 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.

2025 Number of shares

2024 Number of shares

Employee Benefit Trust 1 July

421,938 141,070 (125,634)

552,633 123,918 (254,613) 421,938

Acquired in the year

Exercised At 30 June

437,374

Brooks Macdonald Group plc Annual Report and Accounts 2025

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