Brooks Macdonald Annual Report and Accounts for the year en…

Notes to the consolidated financial statements continued For the year ended 30 June 2025

6. Revenue

7. Administrative costs Administrative costs are recognised as the services are received. The largest component of the Group’s administrative costs are employee costs as shown below. Other costs included in administrative costs are set out in note 9. 7(a) Employee costs

2024 restated 1 £’000

2025 £’000 66,237 6,598 17,102 14,022

Investment management fees Fund management fees Financial planning income

67,825

6,914 8,182

2024 restated 1 £’000

2025 £’000 40,420 5,300 2,144 1,379 1,792 51,035

Transactional income and foreign exchange trading fees

12,394 11,367

7,601

Interest income Total revenue

Wages and salaries Social security costs Other pension costs Share-based payments

40,338

111,560

106,682

5,206 1,801 1,366 1,588

1 The prior financial year has been restated to exclude 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. 6(a) Geographic analysis The Group’s continuing operations are located in the United Kingdom; therefore all Group revenue is recognised in this jurisdiction. The Group’s discontinued operations in relation to BMI are located in Jersey and Guernsey (refer to note 13). 6(b) Major clients The Group is not reliant on any one client or group of connected clients for the generation of revenues.

Redundancy costs

Total employee costs

50,299

1 The prior financial year has been restated to exclude 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. Employee costs include Directors’ remuneration, the full details of which are included within the Remuneration Committee report on pages 78 to 94. Pension costs relate entirely to a defined contribution scheme. 7(b) Average number of employees The average number of persons employed by the Group during the financial year, including Directors, was as follows:

2024 restated 1

2025 Number of employees

Number of employees

299 174 473

Business employees Functional employees

257 156 413

Average number of persons employed

1 The prior financial year has been restated to exclude 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.

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Brooks Macdonald Group plc Annual Report and Accounts 2025

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