Governance Report
Financial Statements
Company Financial Statements
Strategic Report
Key
Link to strategic priorities
A Alternative performance measure
1 Delivering excellent client service 2 Broadening and deepening client reach
B Link to bonus L Link to LTIP
3 Driving scale and efficiencies
Non-financial KPI Women in leadership
Underlying diluted EPS
Total dividend per share
Excess capital
Total GHG emissions
A L
3
B L
L 3
130.4p (2024: 150.9p)
81.0p (2024: 78.0p)
£15.6m (2024: £47.1m)
35% (2024: 39%)
99.2 tCO 2 e (2024: 106.4 tCO 2 e)
Definition Underlying profit after tax divided by the diluted weighted average number of ordinary shares in issue at the end of the period.
Definition Total ordinary dividend per share paid out to shareholders (interim and final). Relevance Dividend distributions represent an important part of the returns to shareholders and demonstrate financial discipline and confidence in Group’s near- term growth prospects. Progress in the year The 3.8% increase in dividend to 81.0 pence per share reflects strength of our balance sheet and commitment to our progressive dividend policy.
Definition Regulatory own funds in excess of own funds requirement and management buffer. Stated before the payment of final dividend. Relevance The excess capital provides additional financial stability and capital to drive further growth. It also enables additional shareholder returns.
Definition Defined by the FTSE Women Leaders Review as the Executive Committee and their direct reports. Ratio excludes administrative and support roles.
Definition Total (market based) Scope 1, 2 and 3 (travel only) GHG emissions as defined by the GHG Protocol. Relevance We have a target of achieving carbon neutrality across all our operations by 2030. The inclusion of Scope 3 travel emissions highlights our commitment to transparency and accountability across our value chain and allows us to track our progress. Progress in the year The 7% reduction in our GHG emissions reflects the changes in our office portfolio over the year, as well as targeted actions to reduce our energy usage.
Relevance Underlying diluted EPS
Relevance We aim to enhance the
measures the value generated for shareholders, and takes into account new shares issued during the year and the dilutive effect of issuable shares. Progress in the year Underlying diluted EPS reduced
cognitive diversity across the Group, including its leadership. We believe that the more diverse we are, the more diverse our perspectives, the richer are our debates and empirically, the better are our decisions. Progress in the year Our female representation in leadership roles was 35%, demonstrating our commitment to improving gender diversity and equality across the Group.
Progress in the year Reduction in the excess
capital reflects the material M&A activity and the share buyback over the year. We remain sufficiently capitalised with excess capital available to support further investment and returns, in line with our capital allocation framework.
by 13.6%, reflecting higher underlying tax and lower underlying PBT.
KPIs are presented on continuing basis. The underlying figures represent the results for the Group’s activities, excluding underlying adjustments as listed on page 28. These represent alternative performance measures (“APMs”) for the Group. Refer to the Non-IFRS financial information section on page 162 for a glossary of the Group’s APMs, their definition and the criteria for how underlying adjustments are considered.
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Brooks Macdonald Group plc Annual Report and Accounts 2025
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