Reigniting growth - Annual Report and Accounts 2024

Notes to the consolidated financial statements For the year ended 30 June 2024

14. Property, plant and equipment

Fixtures, fittings

IT equipment £’000

Leasehold improvements £’000

and office equipment £’000

Total £’000

Cost At 1 July 2022

2,688

741

1,246

4,675

Additions Disposals

477

74

194

745

(19)

(173)

(474) 966

(666)

At 30 June 2023

3,146

642

4,754

13

47

23

83

Additions Disposals

(11)

(3)

(3)

(17)

At 30 June 2024

3,148

686

986

4,820

Accumulated depreciation At 1 July 2022

1,131 535

513 102

829 187

2,473

Depreciation charge

824

Depreciation on disposals

(19)

(173)

(474)

(666)

At 30 June 2023

1,647

442

542 190

2,631

571

95

856

Depreciation charge

(11)

(3)

(3)

(17)

Depreciation on disposals

At 30 June 2024

2,207

534

729

3,470

Net book value At 1 July 2022 At 30 June 2023 At 30 June 2024

1,557 1,499

228 200 152

417 424 257

2,202 2,123 1,350

941

During the year ended 30 June 2024, the Group conducted a review of the property, plant and equipment assets and retired assets from the fixed asset register with a £nil net book value, and no longer used in the business. This resulted in disposals of property, plant and equipment with cost and accumulated depreciation both totalling £17,000.

Property, plant and equipment net book value totalling £1,062,000 at 30 June 2024 are recognised in the United Kingdom and £288,000 are recognised in the Channel Islands.

138 Brooks Macdonald Group plc Annual Report and Accounts 2024

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