THE UNITE GROUP PLC Annual Report and Accounts 2024 210 FINANCIAL STATEMENTS Registered office and principal place of business: South Quay House, Temple Back, Bristol, United Kingdom, BS1 6FL LSAV (No.1) GP3 Limited (13184662)** UNITE Capital Cities Two GP3 Limited (16148993)** LSAV (No.1) LP (50.%)** Unite Capital Cities Two Limited Partnership (50.%) LSAV (No.1) Management LP (50.%)** UNITE Construction (Angel Lane) Limited (08792704)** LSAV (No.1) Nominee 1 Limited (13184589) (50.%)** UNITE Construction (Stapleton) Limited (09023406)** LSAV (No.1) Nominee 3 Limited (13184656)** UNITE Construction (Wembley) Limited (09023474)** LSAV (Property Holdings) LP (50.%) Unite Finance Limited (04353305)*/** LSAV (Stapleton) GP1 Limited (08593695) (50.%)** Unite Finance One (Accommodation Services) Limited (04332937)** LSAV (Stapleton) GP2 Limited (08593699) (50.%)** Unite Finance One (Holdings) Limited (04316207)** LSAV (Stapleton) GP3 Limited (08646819)** Unite Finance One (Property) Limited (04303331)** LSAV (Stapleton) GP4 Limited (08647019)** Unite FM Limited (06807562)** LSAV (Stapleton) Limited Partnership (50.%)** UNITE For Success Limited (05157263)** LSAV (Stapleton) Management Limited Partnership (50.%)** Unite HEI Investments GP Limited (15584836)** LSAV (Stratford) GP3 Limited (08751654)** Unite HEI Investments LP (LP023677)** LSAV (Stratford) GP4 Limited (08751629)** Unite Holdings Limited (03148468)*/** LSAV (Stratford) Management Limited Partnership (50.%)** UNITE Homes Limited (05140262)** LSAV (Trustee) Limited (50.%) Unite Integrated Solutions plc (02402714) LSAV (Wembley) GP1 Limited (08635735) (50.%)** Unite Modular Solutions Limited (05140259)** LSAV (Wembley) GP2 Limited (08636051) (50.%)** Unite Newcastle GP Limited (15588783) (51.0%)** LSAV (Wembley) GP3 Limited (08725127)** Unite Rent Collection Limited (05982935)** LSAV (Wembley) GP4 Limited (08725235)** UNITE Student Living Limited (06204135)** LSAV (Wembley) Limited Partnership (50.%)** Unite Students Accommodation (Beijing) Business Service Company Ltd** LSAV (Wembley) Management Limited Partnership (50.%)** USAF Finance II Limited (08526474) (21.3%) LSAV FACILITY 1 HOLDINGS LIMITED (13913388) (50.%)** USAF GP No 1 Limited (05897875) (21.3%) LSAV FACILITY 1 MANAGEMENT HOLDINGS LIMITED (13913371)** USAF GP No 10 Limited (06714734) (21.3%) LSAV Management Holdings Limited (13305327)** USAF GP No 11 Limited (07075210) (21.3%) LSAV Rent Collection Limited (08496230)** USAF GP No 11 Management Limited (07351883) (21.3%) Stardesert Limited (04437102)** USAF GP No 12 Limited (07368735) (21.3%) The UNITE Foundation USAF GP No 14 Limited (09089977) (21.3%) Unite (Capital Cities) Jersey Ltd** USAF GP No 15 Limited (09585201) (21.3%) Unite Accommodation Management 16 Limited (07061314)** USAF GP No 18 Limited (10219336) (21.3%) Unite Accommodation Management 18 Limited (08328484)** USAF GP No 6 Limited (05897755) (21.3%) Unite Accommodation Management 19 Limited (08790504) (50.%)** USAF GP No 8 Limited (06381914) (21.3%) Unite Accommodation Management 2 Limited (05193166)** USAF GP No.15A Limited (12644211) (21.3%) Unite Accommodation Management 20 Limited (08790642) (50.%)** USAF GP No.16A Limited (12644210) (21.3%) Unite Accommodation Management 6 Limited (05077346)** USAF GP No.16B Limited (14707370) (21.3%) Unite Accommodation Management 9 Limited (06190863)** USAF GP No.17A Limited (12644208) (21.3%) Unite Accommodation Management Limited (06190905)** USAF GP No.17B Limited (14707101) (21.3%) Unite Accommodation Management One Hundred Limited (07989080)** USAF GP No. 17C Ltd (15455410) (21.3%) Unite Capital Cities 3 GP1 Limited (13913884) (50.%) USAF GP No. 18A Ltd (15455404) (21.3%) UNITE CAPITAL CITIES 3 LIMITED PARTNERSHIP (50.%)** USAF GP No.19 Limited (14707096) (21.3%) Unite Capital Cities 3 Management Limited (13913891) (50.%)** USAF Holdings K Limited (14700139) (21.3%) Unite Capital Cities 3 Nominee 1 Limited (13913890) (50.%)** USAF Holdings B Limited (06324325) (21.3%) UNITE Capital Cities Holdings Limited (08801242) (50.%)** USAF Holdings C Limited (06381882) (21.3%) Unite Capital Cities Limited Partnership (50.%)** USAF Holdings H Limited (09089805) (21.3%) * Held directly by the Company. ** Company is exempt from the requirements of the Companies Act relating to the audit of individual financial statements by virtue of s477 or s379A for the financial year ended 31 December 2024. NOTES TO THE FINANCIAL STATEMENTS continued