Sustainability and Climate Report Board Statement [2-22] The Board is pleased to present United Hampshire US Real Estate Investment Trust’s (“UHREIT”) Sustainability Report for the financial year ended 31 December 2025 (“FY2025”). This report outlines our sustainability strategy, key initiatives and operational performance, reflecting our commitment to driving sustainable value creation for our Unitholders and supporting global sustainable development goals. The Board of the Manager oversees the integration of Economics, Environmental, Social, and Governance (“EESG”) considerations into all aspects of our business, including risk management, policy development and overall strategy. The nine EESG material topics were identified through a double materiality assessment conducted in FY2024, which ensures that UHREIT continues to prioritise and report on sustainability topics that matter most to our stakeholders and create sustainability risks and opportunities for the business. The Board continues to affirm the relevance of these material topics for FY2025 and maintains oversight of these EESG topics, ensuring that effective targets and initiatives drive our sustainability efforts. UHREIT’s strong financial performance provides a solid foundation to advance our sustainability strategy and deliver meaningful long-term impact. In FY2025, UHREIT delivered a 5.7% y-o-y increase in distributable income. DPU rose by 12.1% y-o-y to 2.30 US cents in 2H 2025, marking the third consecutive period of growth. This performance underscores the resilience of our portfolio and our continued ability to generate sustainable value for our stakeholders. We are glad to share that our energy consumption has consistently been on a downward trend, achieving a 6.7% reduction from FY2024 due to our efforts to improve energy efficiency across our portfolio. To strengthen our resilience against climate-related risk and opportunities, we continue to monitor potential and actual financial impacts from climate change, ensuring the portfolio is adequately insured against physical risks. Despite revisions in climate reporting timelines in Singapore, UHREIT continues to communicate on our management of climate-related risk and opportunities with clarity, making reference to the IFRS S1 climate-relevant provisions and S2. Our commitment to strong governance and transparent stakeholder communication was recognised with a 12th-place ranking in the 2025 SGTI for the REITs and Business Trusts category, marking our third consecutive year of improvement. We also continued to prioritise employee wellbeing and development, recognising our people as the foundation of our long-term success. In FY2025, employees completed an average of 24.9 training hours per person1, underscoring our focus on continuous learning and capability building. In addition, UHREIT was conferred the Company of Good – 3 Hearts by the National Volunteer and Philanthropy Center (“NVPC”), in recognition of our ongoing efforts to uplift communities and deliver meaningful impact at a national level. Sustainability is an ongoing journey, and while we celebrate our achievements, we remain persistent in growing our sustainability efforts in the coming year. We sincerely thank all our stakeholders for your trust and support as we continue working together to build a more inclusive and sustainable future. 1 This calculation was based on a total of 11 employees, excluding employee movement during the financial year. 61 ANNUAL REPORT 2025
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