Description of the business model Details of who we are, can be found on page 2. Details of how we operate and the value we create, can be found of page 8. Stakeholder engagement You can read more about Board stakeholder engagement during 2025 in our Section 172 Statement on page 90. Employees Our Diversity, Equity, Inclusion, Belonging and Wellbeing strategy is focused on providing opportunities for all, see pages 101 and at www.unitegroup.com/sustainability/diversity-and-inclusion. Developed alongside our Disability Network, Culture Matters and our colleagues who identify as disabled and / or neurodivergent, we introduced Supporting Our People guidance, which serves as a practical resource designed to help navigate accessibility and reasonable adjustments at work. The Academy provides learning opportunities to enhance knowledge, skills and development, see www.unitegroup.com/about-us/people-and-culture. Our employee engagement forum, Culture Matters, puts the employee voice front and centre, giving employees a direct channel to senior management and helping them to shape business strategy and policy, see pages 84. The Board receives updates and oversees our Whistleblowing Policy which enables employees, suppliers or anyone else to raise a concern in confidence, see page 84 or www.unitegroup.com/sustainability/policies-documentation. Our full Gender Pay Gap report can be found on our website www.unitegroup.com/?s=gender+pay. Further details of gender split are also on page 48. We are a certified Real Living Wage employer. Our Board Diversity Policy seeks to enhance the overall diversity of the Board and ensures an appropriate and diverse mix of skills, experience and knowledge, see page 101. Anti-bribery and corruption We have a zero-tolerance approach to bribery and corruption, with employee responsibilities outlined in our Anti-Bribery Policy. Our Gifts and Hospitality Policy sets out the rules for accepting gifts and hospitality. Our Code of Ethics ensures employees adhere to the highest business and personal ethics. Our policies can be found on our website www.unitegroup.com/sustainability/policies-documentation-2. Modern slavery and human rights We are fundamentally opposed to slavery and undertake due diligence on third parties within our supply chain. The Board is informed about modern slavery risks and performance and is tasked with oversight of our modern slavery policies. You can read our Modern Slavery Statement, Human Rights Policy and Supplier Code of Conduct at www.unitegroup.com/sustainability/policies-documentation-2. Principal risks Our Audit & Risk Committee monitor and oversee risk management, including our risk management framework and risk review process as set out on page 103. We conduct regular reviews of our principal risks and uncertainties, considering both internal and external risks, the potential impact and details of risk mitigation. You can read more on page 52. Our viability statement considers the viability of the Group for the next three years, page 62. Non-financial KPIs relevant to the Company’s business on page 14. NON-FINANCIAL AND SUSTAINABILITY INFORMATION STATEMENT The table below summarises how we comply with non-financial and sustainability performance reporting requirements in line with The Companies Act 2006, and Climate-related Financial Disclosure Regulations 2022. We undertake regular reviews of our policies to ensure we continue to identify and manage key risks and carry out due diligence. The policies included in this non-financial statement contain further details (as cross-referenced herein) of the policy and outcomes. The relevant policies and statements are available online at www.unitegroup.com . Unite Students is not in scope of the EU CSRD but expect to report in line with the proposed UK Sustainable Reporting Standard in due course. Further details are set out in our separate Sustainability Report. THE UNITE GROUP PLC Annual Report and Accounts 2025 47
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