3.2a) Right-of-use assets continued Approximately 13% of the leases expired in the current financial year (2024: 7%). The expired office contract was replaced and therefore, there were £5.9 million additions in 2025 (2024: £3.0 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 4.1 and 4.3. 3.2b) Other non-current assets The Group’s other non-current assets can be analysed as follows: Property, plant and equipment Intangible assets Total £m £m £m Cost or valuation At 1 January 16.3 73.7 90.0 Additions 4.0 8.6 12.6 Disposals (6.5) (37.9) (44.4) At 31 December 13.8 44.4 58.2 Depreciation, amortisation and impairment losses At 1 January (11.9) (63.3) (75.2) Depreciation/amortisation charge for the year (0.9) (4.3) (5.2) Disposals 7.8 36.0 43.8 At 31 December (5.0) (31.6) (36.6) Carrying value at 1 January 4.4 10.4 14.8 Carrying amount at 31 December 8.8 12.8 21.6 Intangible assets include £3.9 million (2024: £0.5 million) of assets not being amortised as they are not yet ready for use. Property, plant and equipment assets include £nil (2024: £nil) of assets not being depreciated as they are not ready for use. At 31 December 2025, the Group had capital commitments of £nil (2024: £nil) relating to intangible assets and £nil (2024: £nil) relating to property, plant and equipment. 2024 Property, plant and equipment Intangible assets Total £m £m £m 14.5 68.6 83.1 1.8 5.1 6.9 - - - 16.3 73.7 90.0 (11.1) (59.3) (70.4) (0.8) (4.0) (4.8) - - - (11.9) (63.3) (75.2) 3.4 9.3 12.7 4.4 10.4 14.8 2025 THE UNITE GROUP PLC Annual Report and Accounts 2025 173

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