THE UNITE GROUP PLC Annual Report and Accounts 2024 81 Requirement In accordance with Provision 30 of the Code, the Board is required to confirm that the Group has adequate resources to continue in operation for the foreseeable future. Board statement After making enquiries and having considered forecasts and appropriate sensitivities, the Directors have formed a judgement, at the time of approving the financial statements, that there is a reasonable expectation that the Group has adequate resources to continue in operational existence for the foreseeable future, being at least 12 months from the date of these financial statements. More information More details on the going concern statement, in accordance with the requirements of UK Listing Rule 6.6.6R(3), can be found on pages 158 and 159. Going concern Requirement In accordance with Provision 31 of the Code the Board is required to assess the viability of the Company taking into account the current position and the potential impact of the principal risks and uncertainties set out on pages 52-71. Board statement Taking account of the Company’s current position and principal risks and having assessed the prospects of the Company, the Directors have a reasonable expectation that the Group will be able to continue in operation and meet its liabilities as they fall due over the three years to December 2027. More information More details can be found in the viability statement in accordance with the requirements of UK Listing Rule 6.6.6R(3) found on page 62. Viability statement Requirement In accordance with Provision 28 of the Code the Board is required to confirm that it has carried out a robust assessment of the principal and emerging risks facing the Group and include a description of these principal risks, what procedures are in place to identify emerging risks, and an explanation of how these are being managed or mitigated. Board statement A robust assessment of the principal and emerging risks facing the Company was undertaken during the year, including those arising from climate change and those that would threaten its business model, future performance, solvency or liquidity, together with an assessment of the procedures to identify emerging risks. More information Information around key risks and risk management processes and how they are being managed or mitigated can be found on pages 52-71 and page 104 of the Audit & Risk Committee Report. Principal and emerging risks facing the Group Requirement In accordance with Provision 29 of the Code the Board is required to monitor the Company’s risk management and internal control systems and, at least annually, carry out a review of their effectiveness and report on that review in the Annual Report. Board statement The Board conducted a review of the effectiveness of the internal controls, supported by the work of the operational compliance and internal audit teams and their reports to the Audit & Risk Committee. This is reported in the Annual Report. No significant weaknesses were identified through the course of the reviews. More information Details on the systems of risk management and internal control and the review of their effectiveness can be found on pages 104. Risk management and internal control Requirement In accordance with Provision 27 of the Code the Board should confirm that it considers the Annual Report, taken as a whole, is fair, balanced and understandable and provides the information necessary for shareholders to assess the Company’s position and performance, business model and strategy. Board statement The Directors consider that the Annual Report, taken as a whole, is fair, balanced and understandable and provides the information necessary for shareholders to assess the Company’s position and performance, business model and strategy. More information See the Audit & Risk Committee Report on pages 101-105. Fair, balanced and understandable