180 UNITED HAMPSHIRE US REIT Notes to the Financial Statements For the financial year ended 31 December 2025 3 CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY The preparation of financial statements requires management to make judgements, estimates and assumptions that affect the application of accounting policies and reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised and in any future periods affected. There are no critical judgements made in applying accounting policies that have the most significant effect on the amount recognised in the financial information. The key assumptions concerning the future and other key sources of estimation uncertainty at the end of period are disclosed in Note 7 and Note 22. 4 CASH AND CASH EQUIVALENTS Group Trust 2025 2024 2025 2024 US$’000 US$’000 US$’000 US$’000 Cash at bank 20,528 14,252 8,028 5,719 Cash at bank earns interest at floating rates based on daily bank deposit rates. 5 RESTRICTED CASH Group Trust 2025 2024 2025 2024 US$’000 US$’000 US$’000 US$’000 Restricted cash analysed as: Current assets 921 865 – – Non-current assets 311 488 – – 1,232 1,353 – – Restricted cash consists of the tenant’s security deposits for certain properties held in a separate bank account as required under Florida law and an escrow account for the payment of real estate tax and refundable remediation fee.
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