2024 £m 2.7 0.1 0.5 3.3 6.2 Key management personnel The remuneration of the Directors, including Non-Executive Directors, who are the key management personnel of the Group and Company, is set out below in aggregate for each of the applicable categories specified in IAS 24 Related Party Disclosures. Further information about the remuneration of individual Directors is provided in the audited part of the Directors’ Remuneration Report on page 128 which covers the requirements of schedule 5 of the relevant legislation. 2025 £m Short-term employee benefits 2.4 Post employment benefits - Share-based payment benefits 0.4 Total 2.8 6.3 Share-based compensation A transaction is classified as a share-based transaction where the Group receives services from employees and pays for these in shares or similar equity instruments. The Group operates a number of share-based compensation schemes allowing employees to acquire shares in the Company. 6.3a) Share schemes The Group operates the following schemes: Long-term incentive plan (LTIP), comprising the: – Performance Share Plan (PSP); and Details can be found in the Directors’ Remuneration Report – HMRC Approved Employee Share Option Scheme (ESOS) Save As You Earn Scheme (SAYE) Open to employees; vesting periods of three years; service condition 6.3b) Outstanding share options The table below summarises the movements in the number of share options outstanding for the Group and their average exercise price: Weighted average exercise price Number of options (thousands) 2025 2025 Outstanding at 1 January £2.53 2,381 Forfeited during the year £2.70 (1,020) Exercised during the year £2.61 (314) Granted during the year £2.33 1,072 Outstanding at 31 December £2.61 2,119 Exercisable at 31 December £10.80 80 For those options exercised in the year, the average share price during 2025 was £7.45 (2024: £9.35). For those options still outstanding, the range of exercise prices at the year-end was 0p to 1,121p (2024: 0p to 1,121p) and the weighted average remaining contractual life of these options was 4.4 years (2024: 3.9 years). The Group funds the purchase of its own shares by the Employee Share Ownership Trust to meet the obligations of the LTIP and Executive bonus scheme. The purchases are shown as Own shares acquired in retained earnings. As at 31 December 2025, the number of shares held by the ESOT was 190,675 (2024: 203,898). The accounting is in accordance with the relevant standards. No further information is given as the amounts for share-based payments are immaterial. Weighted average exercise price Number of options (thousands) 2024 2024 £2.49 1,942 £5.15 (170) £1.20 (201) £2.84 810 £2.53 2,381 £9.65 84 THE UNITE GROUP PLC Annual Report and Accounts 2025 195