Financial Statements
Strategic Report
Governance Report
Other Information
30. Equity-settled share-based payments continued a. Long-Term Incentive Plan
ii. Long-Term Incentive Plan (“LTIP”) Awards The number of share options outstanding at the reporting date was as follows:
The Long-Term Incentive Plan was approved by shareholders at the 2018 Annual General Meeting and encompasses annual deferral of bonuses into a Deferred Bonus Plan (“DBP”), Long-Term Incentive Plan (“LTIP”) awards made to senior management, and Exceptional Share Option Awards (“ESOA”). Certain ESOA grants carry performance conditions. All awards are subject to continued employment and are made at the discretion of the Remuneration Committee. No awards expired during the year (FY23: 1,452).
2024 Number of options
Exercise price £
2023 Number of options
Vesting period
Scheme year (grant date)
–
2020 2021 2022 2023
– – – –
2023 2024 2025 2026
10,128 44,619 59,088
42,964 55,100 113,878 211,942
2024
2023
–
Weighted average exercise price £
Weighted average exercise price £
All years
113,835
Number of options
Number of options
iii. Exceptional Share Option Awards (“ESOA”)
687,360 232,851 (252,507) (58,541) 609,163
– – – – –
At 1 July
711,763
– – – – –
The number of share options outstanding at the reporting date was as follows:
Awarded in the year Exercised in the year Forfeited in the year
306,603 (168,107) (162,899) 687,360
2024 Number of options
Exercise price £
2023 Number of options
Vesting period
At 30 June
Financial year of grant
i. Deferred Bonus Plan (“DBP”) Awards The number of share options outstanding at the reporting date was as follows:
7,460 51,208 23,449 20,626 21,870 70,796 29,112 224,521
2018 2019 2020 2021 2022 2023 2024
– 2018 – 2023 – 2019 – 2024 – 2020 – 2024 – 2021 – 2024 – 2022 – 2025 – 2023 – 2026 – 2024 – 2027
8,302
122,092 45,419 116,580
2024 Number of options
Exercise price £
2023 Number of options
Vesting period
7,032 97,715
Scheme year (grant date)
2,694 8,278 17,071 26,619 54,931 63,107 172,700
2018 2019 2020 2021 2022 2023
– 2019 – 2021 – 2020 – 2022 – 2021 – 2023 – 2022 – 2024 – 2023 – 2025 – 2024 – 2026
12,491 13,132 27,689 44,239 78,834
-
All years
397,140
–
All years
176,385
Brooks Macdonald Group plc Annual Report and Accounts 2024
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