Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland and the Companies Act 2006. 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 presentation currency of the financial statements is Malaysian Ringgit ("RM"), which is also the functional currency of the Company. Figures are rounded to the nearest RM.true true 2025-01-01 No description of principal activity 2 2 true false 00166513 2025-01-01 2025-12-31 00166513 2024-01-01 2024-12-31 00166513 2025-12-31 00166513 2024-12-31 00166513 c:Director1 2025-01-01 2025-12-31 00166513 d:CurrentFinancialInstruments 2025-12-31 00166513 d:CurrentFinancialInstruments 2024-12-31 00166513 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 00166513 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 00166513 d:ShareCapital 2025-12-31 00166513 d:ShareCapital 2024-12-31 00166513 d:RetainedEarningsAccumulatedLosses 2025-12-31 00166513 d:RetainedEarningsAccumulatedLosses 2024-12-31 00166513 c:EntityHasNeverTraded 2025-01-01 2025-12-31 00166513 c:FRS102 2025-01-01 2025-12-31 00166513 c:Audited 2025-01-01 2025-12-31 00166513 c:FullAccounts 2025-01-01 2025-12-31 00166513 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 00166513 c:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 00166513 CHEMBONG MALAY RUBBER COMPANY (1920) LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025
CHEMBONG MALAY RUBBER COMPANY (1920) LIMITED REGISTERED NUMBER: 00166513 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | RM |  | RM
Creditors: Amounts falling due within one year | 5 | (291,557) |  | (241,993) |
Net current liabilities |  |  | (291,557) |  | (241,993)
Total assets less current liabilities |  |  | (291,557) |  | (241,993)
Net liabilities |  |  | (291,557) |  | (241,993)
Capital and reserves |  |  |  |  |
Called-up share capital |  |  | 1,645,084 |  | 1,645,084
Profit and loss account |  |  | (1,936,641) |  | (1,887,077)
|  |  | (291,557) |  | (241,993)
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the Board and were signed on its behalf by:
Lee Boon Liang
Director
Date: 15 July 2026
The notes on pages 2 to 4 form part of these financial statements.
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CHEMBONG MALAY RUBBER COMPANY (1920) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025
1. | General information
Chembong Malay Rubber Company (1920) Limited is a private company limited by shares incorporated in England in the United Kingdom. The Company's registered number is 00166513 and registered office address is c/o Birketts LLP, One London Wall, Barbican, London, EC2Y 5EA, England. The Company is domiciled in Malaysia. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland and the Companies Act 2006. 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 presentation currency of the financial statements is Malaysian Ringgit ("RM"), which is also the functional currency of the Company. Figures are rounded to the nearest RM.
| 2.2 | Going concern
The financial statements have been prepared on a going concern basis. The Company had net liabilities as at 31 December 2025 and a group company has confirmed its intention to make available to the Company adequate resources to continue in operational existence for a period no less than 12 months from the date of signing the financial statements.
| 2.3 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. - 2 -
CHEMBONG MALAY RUBBER COMPANY (1920) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan. For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date. Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
3. | Judgements in applying accounting policies and key sources of estimation uncertainty
Critical Judgements The management is of the opinion that there are no instances of application of judgement in applying the Company's accounting policies which are expected to have a significant effect on the amounts recognised in the financial statements. Key sources of estimation uncertainty There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial period.
4. | Employees
| The Company has no employees other than the Directors, who did not receive any remuneration (2024: RM NIL).
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CHEMBONG MALAY RUBBER COMPANY (1920) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | RM | RM
| Amounts owed to group undertakings | 263,155 | 215,243
| Other creditors | 28,402 | 26,750
|  | 291,557 | 241,993
6. | Related party transactions
| The Company utilises the exemption contained in FRS 102 section 33 not to disclose any transactions with other wholly-owned entities which are part of the ACB Resources Berhad group.
7. | Ultimate parent undertaking and controlling party
The Company is a wholly-owned subsidiary company of ACB Harta Holdings Sdn Bhd, a private limited liability company incorporated and domiciled in Malaysia. The Directors consider ACB Resources Berhad ("ACB"), a public limited liability company incorporated and domiciled in Malaysia, as the ultimate parent undertaking of the Company. The largest and smallest group of undertakings for which group accounts are prepared are with ACB.
8. | Auditor's information
The auditor's report on the financial statements for the financial year ended 31 December 2025 was unqualified. The audit report was signed on 15 July 2026 by Jonathan Marchant (Senior statutory auditor) on behalf of Forvis Mazars LLP.
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