AUDIT & RISK COMMITTEE CHAIR’S OVERVIEW I am pleased to present the report for the year from the Audit & Risk Committee. During the year, the Committee provided Board oversight to reassure stakeholders that their interests are properly protected through the Group’s financial management and reporting. It worked to a structured programme of activities; agenda items coincided with the financial reporting cycle and the Board was regularly updated. The Committee follows the Audit Committees and the External Audit: Minimum Standard published by the UK Financial Reporting Council during 2023. The Audit & Risk Committee provides Board oversight of the Group’s financial reporting process, the audit process, the system of internal controls, and the identification and management of significant risks. Financial Governance ROSS PATERSON CHAIR OF THE AUDIT & RISK COMMITTEE Committee composition Ross Paterson Chair of the Audit & Risk Committee Ilaria del Beato Non-Executive Director Nicky Dulieu Non-Executive Director Professor Sir Steve Smith Non-Executive Director THE UNITE GROUP PLC Annual Report and Accounts 2025 103