Brooks Macdonald Annual Report and Accounts 2025

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Governance Report

Financial Statements

Company Financial Statements

Share performance graph The below chart compares Brooks Macdonald performance to that of the FTSE Small Cap index. Total shareholder return

FY25 CEO and employee pay ratio UK regulations require Main Market listed

identifies the lower quartile, median and upper quartile employee pay levels using the Company’s latest gender pay gap reporting population. The use of Option B, rather than Option A, reflects that FY25 bonus information is not available at the time of report drafting.

companies with more than 250 UK employees to publish the relative level of pay received by the Chief Executive compared to employees using a ratio. Of the acceptable reporting methodologies, the Company has adopted reporting Option B as the basis for presenting its FY25 CEO and employee pay ratio, which

120

110

100

90

CEO Single Figure (£’000s)

25th Percentile pay ratio

75th Percentile pay ratio

Median pay ratio

30 Jun 21

30 Jun 22

30 Jun 23

30 Jun 24

30 Jun 25

80

Year

Method

Brooks Macdonald Group

FTSE Small Cap

1,032

B

22:1

13:1

6:1

2025

CEO – Five-year single figure total remuneration table The table below sets out the total

earned and the vesting of long-term incentives as a percentage of the maximum (relating to the performance periods ending in that year).

Supporting Information

25th Percentile (£)

Median (£)

75th Percentile (£)

Year

remuneration for the Group CEO over the same five-year period as for the chart above, together with the percentage of annual bonus

40,833

64,167

99,167

2025

Salary

Total pay and benefits

46,877

76,711

177,283

2025

FY25 3 CEO - Andrea Montague AIM / Main Market

FY25 3 CEO - Andrew Shepherd

The quartile positions were identified using the 5 April 2024 gender pay gap snapshot date that formed the basis of the latest gender pay gap results published by the Company in April 2025. The earnings published for these quartiles reflect the earnings of the identified employees in the FY25 reporting period. This basis aligns the reporting timeframe of employee pay with that of the CEO remuneration reported in the FY25 Single Figure Table. The Committee is satisfied that the individuals identified within each relevant percentile appropriately reflect the employee pay profiles at those quartiles and that the overall picture presented by the ratios is consistent with the

pay and reward policies in place. Due to the CEO’s relatively recent appointment, no value is currently attributed for LTIP due to her recent grants being currently unvested. The first LTIP performance assessment for CEO, which will determine the first LTIP value reported for the CEO pay ratio, will be her 2023 LTIP with the performance period ending in FY26. The portion of this LTIP that vests will be reported in the FY26 Single Figure Table. It should therefore be expected that the ratio will widen next year in the normal course of events when this additional element becomes reportable and that the ratio will vary from year to year because of the variable pay elements included in the Chief Executive’s remuneration.

FY21 1

FY22

FY23

FY24

Listing

AIM AIM AIM AIM

AIM

Single figure remuneration (£’000) Annual bonus payout (% of maximum)

549

1,419

878

946

1,032

177

0.0

87.3

67.5

68.5

79.0

N/A

Vesting of LTIP (% of maximum) 2

25.0

25.0

25.0

10.0

N/A

10.0

1 For FY21 no bonus was paid to the Chief Executive for that reporting period, Caroline Connellan, who resigned on 27 May 2021 and did not receive a bonus payment. The wider Executive Director bonus outturn in that year was 80% of maximum. Had the bonus been payable at 80% of maximum, the normalised view of the single figure would have been £986k. 2 A performance LTIP was introduced in 2021. The performance outturns from the 2021 and 2022 performance LTIPs are reported against FY24 and FY25, respectively, at the point performance was assessed. The LTIP outturn percentages reported for FY21 to FY23 in the table, are normalised values for comparison purposes only, that show the value of the non-performance (RSU-based) LTIPs from the perspective of performance LTIPs where maximum opportunity is 200% of base salary. 3 For FY25, the table illustrates the full year of fixed pay and FY25 bonus for the current CEO Andrea Montague and reflects that she was not eligible for a vesting LTIP award in the period. For the former Chief Executive, Andrew Shepherd, who stepped down from being a Director at 30 September 2024, the table reflects his fixed pay for the three-month period he was a Director, the value of his vesting 2022 LTIP award and that he did not receive an FY25 bonus award.

Brooks Macdonald Group plc Annual Report and Accounts 2025

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