United Hampshire US REIT - Annual Report 2025

150 UNITED HAMPSHIRE US REIT Financial Statements 151 Report of the Trustee 152 Statement by the Manager 153 Independent Auditors’ Report 157 Statements of Financial Position 158 Consolidated Statement of Comprehensive Income 159 Distribution Statement 160 Statements of Changes in Unitholders’ Funds 163 Consolidated Statement of Cash Flows 165 Portfolio Statement 166 Notes to the Financial Statements

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