These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Provisions are liabilities of uncertain timing or amount; therefore in making a reliable estimate of the quantum and timing of liabilities, judgement is applied and revalued at each reporting date. The range of potential outcomes as the result of uncertain future events could result in a materially positive or negative impact on profit or loss and cash flow.

More specifically provisions for onerous contract are made for all known or expected losses on individual contracts once such losses are foreseen.

The Company also sets aside provisions for remedial work for any liabilities arising due to defects over the latent defect period stated in the contract. The provision for remedial work reflects the present obligation to rectify the work defects on completed contracts. In the year ended 30 June 2025, the provision for remedial works has been included based on actual invoices raised post year end in order to complete remedial works on the bridge.

The Company has recognised provisions of £140,178 (2024: £1,651,202). Please refer to note 7.

The Company also considers Going Concern as a significant area of judgement and has included specific disclosure in relation to this within note 2.2.

American Bridge UK Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Kinetic Centre, Theobald Street, Elstree, Borehamwood, Hertfordshire, United Kingdom, WD6 4PJ

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

The financial statements have not been prepared on a going concern basis.

The directors resolved to strike the Company off the register, with an application expected to be made in July 2026. Accordingly, the Company will not continue in operational existence for the foreseeable future.

The financial statements have therefore been prepared on a basis other than going concern. Under this basis, assets are stated at their estimated realisable values and liabilities are stated at the amounts expected to be settled.

The parent company Kadar Pte. Ltd. will continue to support the company to meet its liabilities as they fall due until the company is dissolved.

Separately, post year end the intercompany debt with Kadar Pte. Ltd. was forgiven and the result of this along with further details has been disclosed in note 10 of the accounts.

No adjustments have been made to reclassify assets or liabilities beyond those considered necessary to reflect the Company’s intention to cease operations.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans from related parties.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. An impairment loss is recognised in profit or loss if an objective evidence of impairment is found.

The average monthly number of persons (including directors) employed by the company during the year was:

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 30 June 2025 and of its loss for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

Emphasis of matter

We draw attention to Note 2.2 to the financial statements, which explains that the company ceased trading on 18 February 2026 and the directors intend to seek the dissolution of the company following completion of the audit and statutory filing requirements. Accordingly, the directors do not consider it appropriate to adopt the going concern basis of accounting and the financial statements have been prepared on a basis other than going concern as described in Note 2.2.

Our opinion is not modified in respect of this matter.

On 9 February 2026, Kadar Pte. Ltd. agreed to forgive a loan of £4.97 million owed by American Bridge UK Limited.

The effect of this would be to reduce amounts owed to group undertakings by £4.97 million, with a corresponding credit recognised in the profit and loss account. No adjustment has been made as a result of this event.

The Company ceased to trade on 18 February 2026. Per note 2.2 of the accounts, an application to strike off the company is expected to be made in July 2026. Accordingly, the Company will not continue in operational existence for the foreseeable future.

The company's immediate parent is Kadar Pte. Ltd., incorporated in Singapore.

The ultimate controlling undertaking is Master Asset Trust, an entity established in Cayman Islands.

The parent of the smallest and largest group in which these financial statements are consolidated is Kadar Pte. Ltd, incorporated in Singapore. The registered business address of Kadar Pte. Ltd is 23A Neil Road, Singapore 088815. A copy of the financial statements can be obtained from Companies House using the registered number FC031914.