Brooks Macdonald Annual Report and Accounts 2025

Strategic Report

Governance Report

Financial Statements

Company Financial Statements

Salary The CEO’s base salary of £460,000 applied from the start of FY25. The base salary of the CFO was set at £375,000 from the date of appointment. Benefits and pension Executive Directors received a pension contribution equal to 6% of salary. Taxable benefits relate to the provision of private medical insurance.

Annual variable pay outcomes for year ended 30 June 2025 - Audited information FY25 annual bonus performance targets The 2024 Directors Remuneration Report confirmed the small number of changes to financial measures that would apply for FY25 annual bonus assessment. These being the removal of the gross flows measure to

focus flows performance solely against net flows, providing a better measure for the Group’s growth ambitions and reflection of the importance the retention of existing investments. This change was implemented in tandem with an increase in the weighting of net flows and gross revenues within overall financial measures, again to concentrate efforts on sustainable growth. The existing composition of profit and operating efficiency measures were carried forward on an unchanged basis to maintain the strategic emphasis on driving scale and efficiencies.

Target ranges with threshold, on-target and maximum outturn positions were established for all financial measures using budgeted or other target values, with account being taken of market consensus expectation and sector performance. Non-financial objectives were set with a focus on ‘Reignite growth’ strategy, client, risk and people deliverables, incorporating objective, quantifiable targets in areas such as investment performance and DE&I.

The results are as follows:

Actual outturn for FY25

% of maximum awarded for criteria

% of base salary awarded for these criteria

% of salary at maximum Threshold 1

Category

Measure Weighting

Target 1

Maximum 1

Revenue Net Flows

Revenues (£m) Net Flows (%)

20.00% 30.00% 20.00% 30.00%

100.8

107.2

110.4

111.6

100.0% 34.7% 64.8% 54.2% 62.0% 65.0%

30.00% 10.40%

(2.8)

2.2

7.2

(2.6)

Underlying PBT (£m)

6.66% 6.66% 6.66%

10.00% 10.00% 10.00%

25.6 23.8 81.6

29.1 27.1 72.9

30.8 28.7 68.5

28.9 25.9

6.48% 5.42% 6.20%

Profitability and operating efficiency

Underlying PBT Margin (%) Cost/Income Ratio (%)

74.1

60.00% 90.00%

58.50%

Total

1 33.3% of maximum is payable for Threshold performance, 66.7% of maximum for Target performance and 100% of maximum for Maximum performance. Performance against FY25 non- financial objectives (40% of overall opportunity) The approach implemented for FY24 of assessments. In areas such as investment performance, performance has been measured

approaches have all supported a detailed and objective review of non-financial performance delivery, which has again focused on both the overall organisational outcomes, as well as the relative contributions from each Executive Director.

The assessment of delivery against non- financial objectives was conducted by the Committee, who determined that the following scores should apply to both the CEO and CFO.

against that of our direct competitors via the ARC wealth management series of benchmarks, for employee engagement, the independent employee voice was identified via the annual engagement ‘Speak-up’ survey result, and risk performance assessment was supported with reference to the Group’s monitored conduct risk driver score. These

providing more structure and accountability in the assessment of non-financial deliverables, was maintained for FY25, with quantitative performance references continuing to be incorporated into non-financial measure

Brooks Macdonald Group plc Annual Report and Accounts 2025

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