Reigniting growth - Annual Report and Accounts 2024

Financial Statements

Strategic Report

Governance Report

Other Information

10. Business combinations – prior year ended 30 June 2023 continued Acquisition impact on reported results Directly attributable acquisition and integration-related costs of £568,000 were incurred in relation to the acquisitions during the year ended 30 June 2023, which were charged to administrative costs in the Consolidated statement of comprehensive income, but excluded from underlying profit. In the period from acquisition to 30 June 2023, the two acquisitions earned revenue of £2,484,000 and statutory profit before tax of £285,000. Had the acquisitions been consolidated from 1 July 2022, the Consolidated statement of comprehensive income would have included revenue of £4,068,000 and statutory profit before tax of £585,000.

Net cash outflow resulting from business combinations

£’000 18,348 (1,000) (1,240) 16,108

Total purchase consideration

Less shares issued as consideration

Less deferred cash contingent consideration at fair value

Cash paid to acquire business combinations Less cash held by acquired entities Net cash outflow – investing activities

(997)

15,111

Brooks Macdonald Group plc Annual Report and Accounts 2024

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