THE UNITE GROUP PLC Annual Report and Accounts 2024 180 FINANCIAL STATEMENTS 3.3a) Right-of-use assets continued Approximately 7% of the leases expired in the current financial year (2023: 15%). The expired office contract was replaced and therefore, there were £3.0 million additions in 2024 (2023: £nil million). The maturity analysis of lease liabilities is presented in note 4.6a. Details of interest on lease liabilities and total cash outflows for leases are presented in notes 4.3 and 5.1. 3.3b) Other non-current assets The Group’s other non-current assets can be analysed as follows: 2024 2023 Property, plant and equipment Intangible assets Total Property, plant and equipment Intangible assets Total £m £m £m £m £m £m Cost or valuation At 1 January 14.5 68.6 83.1 13.6 67.0 80.6 Additions 1.8 5.1 6.9 0.9 1.6 2.6 Disposals - - - - - - At 31 December 16.3 73.7 90.0 14.5 68.6 83.1 Depreciation, amortisation and impairment losses At 1 January (11.1) (59.3) (70.4) (10.4) (54.8) (65.2) Depreciation/amortisation charge for the year (0.8) (4.0) (4.8) (0.7) (4.5) (5.2) At 31 December (11.9) (63.3) (75.2) (11.1) (59.3) (70.4) Carrying value at 1 January 3.4 9.3 12.7 3.2 12.2 15.4 Carrying amount at 31 December 4.4 10.4 14.8 3.4 9.3 12.7 Intangible assets include £0.5 million (2023: £1.9 million) of assets not being amortised as they are not yet ready for use. Property, plant and equipment assets include £nil (2023: £nil) of assets not being depreciated as they are not ready for use. At 31 December 2024, the Group had capital commitments of £nil (2023: £nil) relating to intangible assets and £nil (2023: £nil) relating to property, plant and equipment. NOTES TO THE FINANCIAL STATEMENTS continued

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