United Hampshire US REIT - Annual Report 2025

185 ANNUAL REPORT 2025 Notes to the Financial Statements For the financial year ended 31 December 2025 8 INVESTMENT IN SUBSIDIARIES (CONT’D) Details of the Trust’s significant subsidiaries at 31 December are as follows: Name of subsidiaries Country of incorporation Principal activities Interest held 2025 2024 % % Directly held: United Hampshire US REIT Sub 1 Pte. Ltd. (1) Singapore Investment Holding 100 100 United Hampshire US REIT Sub 2 Pte. Ltd. (1) Singapore Investment Holding 100 100 United Hampshire US REIT Sub 3 Pte. Ltd. (1) Singapore Investment Holding 100 100 Indirectly held: United Hampshire US Parent REIT, Inc. (2) United States Investment Holding 100 100 United Hampshire US Holdings LLC (2) United States Investment Holding 100 100 UH US Warwick 2019 LLC (2) United States Property Owner 100 100 UH US Wallington 2019 LLC (2) United States Property Owner 100 100 UH US Albany 2019 LLC (2) United States Property Owner 100 100 UH US Albany2 2019 LLC (2) United States Property Owner 100 100 UH US Big Pine 2019 LLC (2) United States Property Owner 100 100 UH US Millburn 2019 LLC (2) United States Property Owner 100 100 UH US Lynncroft 2019 LLC (2) United States Property Owner 100 100 UH US Hudson Valley 2019 LLC (2) United States Property Owner 100 100 UH US Port St. Lucie Extension 2019 LLC (2) United States Property Owner 100 100 UH US Colonial Square 2021 LLC (2) United States Property Owner 100 100 UH US Penrose 2021 LLC (2) United States Property Owner 100 100 UH US Upland 2022 LLC (2) United States Property Owner 100 100 HUH Hempstead BJ 2012 LLC (2) United States Property Owner 100 100 HUH Hempstead LAF 2012 LLC (2) United States Property Owner 100 100 Fairhaven HUH, 2014, LLC (2) United States Property Owner 100 100 Piscataway HUH 2014, LLC (2) United States Property Owner 100 100 48 Leffert Street Urban Renewal, LLC (2) United States Property Owner 100 100 Elizabeth SS 2018, LLC (2) United States Property Owner 100 100 Towne Crossing Burlington, LLC (2) United States Property Owner 100 100 St. Lucie West 2016 LLC (2) United States Property Owner 100 100 BJ’s Quincy 2016 LLC (2) United States Property Owner 100 100 Perth Amboy Self-Storage, LLC (2) United States Property Owner 100 100 UH US Arundel 2019 LLC (2) United States Property Owner 100 100 UH US Dover 2025 LLC (2) United States Property Owner 100 – MCBH Parkway Crossing JV LLC (2) United States Investment Holding 90 90 MCBH Parkway Crossing LLC (2) United States Property Owner 90 90 HUH Wallkill Town Center 2016, LLC (2) United States Property Owner 97 97 MCBUH Lawnside JV LLC (2) United States Investment Holding 99 99 MCBUH Lawnside LLC (2) United States Property Owner 99 99 Footnotes: (1) Audited by Deloitte & Touche LLP, Singapore. (2) Audited by Deloitte & Touche LLP, United States for group reporting purpose.

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