152 UNITED HAMPSHIRE US REIT In the opinion of the directors of the Manager, the accompanying financial statements of United Hampshire US Real Estate Investment Trust (the “Trust”) and its subsidiaries (collectively, the “Group”) as set out on pages 157 to 210, comprising the statements of financial position of the Group and the Trust as at 31 December 2025, the consolidated statement of comprehensive income, distribution statement, consolidated statement of changes in Unitholders’ funds and consolidated statement of cash flows of the Group, and statement of changes in Unitholders’ funds of the Trust for the financial year ended 31 December 2025, portfolio statement of the Group as at 31 December 2025 and notes to the financial statements are drawn up so as to present fairly, in all material respects, the consolidated financial position of the Group and the financial position of the Trust as at 31 December 2025, the consolidated comprehensive income, distributable income, consolidated changes in Unitholders’ funds and consolidated cash flows of the Group, and changes in Unitholders’ funds of the Trust for the financial year ended 31 December 2025 and portfolio statement of the Group as at 31 December 2025, in accordance with IFRS Accounting Standards as issued by the International Accounting Standards Board (“IASB”) and the provisions of the Trust Deed between Perpetual (Asia) Limited and the Manager dated 18 September 2019 (as amended and restated) and relevant requirements of the Code on Collective Investment Schemes (the “CIS Code”) issued by the Monetary Authority of Singapore. At the date of this statement, there are reasonable grounds to believe that the Group and the Trust will be able to meet their financial obligations as and when they materialise. For and on behalf of the Manager, United Hampshire US REIT Management Pte. Ltd. ……………………………………………………… Tan Tong Hai Director ……………………………………………………… Chua Teck Huat Bill Director Singapore 12 March 2026 Statement by the Manager For the financial year ended 31 December 2025
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