THE UNITE GROUP PLC Annual Report and Accounts 2025 81 Requirement 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 152 and 153. Going concern Requirement 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, 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 five-year period to December 2030. 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 The Board is required to confirm that it has carried out a robust assessment of the principal and emerging risks facing the Company 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 on page 106 of the Audit & Risk Committee Report. Principal and emerging risks facing the Group Requirement In accordance with Provision 29 of the Code (as applicable to the year ending 31 December 2025) 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 A Board review of the effectiveness of internal controls, supported by internal audit and their reports to the Audit & Risk Committee. Areas for improvement were highlighted through these reports. We are working on action plans to strengthen the control framework. More information Details on the systems of risk management and internal control and the review of their effectiveness can be found on page 106. 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 103. Fair, balanced and understandable