Reigniting growth - Annual Report and Accounts 2024

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

28. Share capital and share premium account

The movements in share capital and share premium during the year were as follows:

Share premium account £’000

Exercise price p

Share capital £’000

Number of shares 16,205,542

Total £’000 79,303

At 1 July 2022

162

79,141

Shares issued: – on exercise of options – to Sharesave Scheme

1,866 1,710.0 – 2,400.0

30

30

140,171

1,172.0 – 1,704.0

1 1

1,660

1,661 1,000

– of consideration for the acquisition of Integrity

52,084 1,900.0 – 1,920.0

999

At 30 June 2023

16,399,663

164

81,830

81,994

Shares issued: – on exercise of options – to Sharesave Scheme

8,554 1,381.0 – 1,725.0 35,488 1,172.0 – 1,988.0 28,748 1,900.0 – 2,174.0

135 545 625

135 546 625

1

– of consideration for the acquisition of Integrity

At 30 June 2024

16,472,453

165

83,135

83,300

The total number of ordinary shares issued and fully paid at 30 June 2024 was 16,472,453 (FY23: 16,399,663) with a par value of 1p per share.

There was £1,306,000 share capital issued on exercise of options and to Sharesave Scheme members in the year ended 30 June 2024 (FY23: £2,691,000).

Employee Benefit Trust The Group established an Employee Benefit Trust (“EBT”) on 3 December 2010 to acquire ordinary shares in the Company to satisfy awards under the Group’s Long-Term Incentive Scheme; see Note 30(b). At 30 June 2024, the EBT held 421,938 (FY23: 552,633) 1p ordinary shares in the Company, acquired for a total consideration of £19,100,000 (FY23: £16,950,000) with a market value of £8,228,000 at 30 June 2024 (FY23: £11,633,000). They are classified as treasury shares in the Consolidated statement of financial position, their cost being deducted from retained earnings within shareholders’ equity.

150 Brooks Macdonald Group plc Annual Report and Accounts 2024

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