Brooks Macdonald Annual Report and Accounts for the year en…

Consolidated statement of cash flows For the year ended 30 June 2025

2024 restated 1 £’000

2025 £’000

Note

Cash flows from operating activities Cash generated from operations

28,727 (7,064)

33

41,179

Corporation tax paid

(6,249)

3,073

Other non-operating income

11

Net cash generated from operating activities

24,736

34,930

Cash flows from investing activities Purchase of computer software and system development costs

(7,491) (1,852) (34,150)

(1,734)

Purchase of property, plant and equipment

(83)

Consideration paid for acquisitions net of cash acquired Investment in financial assets at amortised cost

14

20 20 20 20 26

(29,978)

9,984

Disposal of financial assets at amortised cost

– – –

(146)

Investment in financial assets at fair value through profit or loss

500

Disposal of financial assets at fair value through other comprehensive income

Deferred contingent consideration paid

(852)

27,670

Proceeds from disposal of International and DCF

13

1,232

Interest received

2,715

Net cash used in investing activities

(4,253)

(29,932)

Cash flows from financing activities Issue of ordinary shares

146

681

(6,971) (2,678)

Purchase of shares in the share buyback programme

Payment of lease liabilities – Principal Payment of lease liabilities – Interest

(2,015)

(287)

(171)

(2,566) (12,695) (25,051) (4,568) (6,249) 44,732 33,915

Purchase of own shares by Employee Benefit Trust

(2,150)

Dividends paid to shareholders

16

(12,094) (15,749)

Net cash used in financing activities

Net decrease in cash and cash equivalents from continuing operations

(10,751)

Net cash flows from discontinued operations Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year

13

2,128

53,355 44,732

1 The prior financial year has been restated to show the results of continuing operations, consistent with the presentation in the current financial year. Refer to note 13 for details of the results of discontinued operations. The above consolidated statement of cash flows should be read in conjunction with the accompanying notes.

120

Brooks Macdonald Group plc Annual Report and Accounts 2025

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