Company registration number 11512711 (England and Wales)
CALDECOTT SQUARE RUGBY LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
CALDECOTT SQUARE RUGBY LIMITED
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 7
CALDECOTT SQUARE RUGBY LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Current assets
Stocks
4
3,114,575
3,114,575
Debtors
5
9,623
-
3,124,198
3,114,575
Creditors: amounts falling due within one year
6
(5,031,902)
(6,665,365)
Net current liabilities
(1,907,704)
(3,550,790)
Total assets less current liabilities
(1,907,704)
(3,550,790)
Capital and reserves
Called up share capital
9
1
1
Other reserves
10
1,772,732
-
Profit and loss reserves
(3,680,437)
(3,550,791)
Total equity
(1,907,704)
(3,550,790)

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

The directors of the company have elected not to include a copy of the income statement within the financial statements.

The financial statements were approved by the board of directors and authorised for issue on 27 July 2026 and are signed on its behalf by:
Mr Amir Ruqaimi Bin Ngah
Director
Company registration number 11512711 (England and Wales)
CALDECOTT SQUARE RUGBY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Company information

Caldecott Square Rugby Limited is a private company limited by shares incorporated in England and Wales. The registered office is Level 5A, Maple House, 149 Tottenham Court Road, London, W1T 7NF. The principal place of business is D3-U6-15, Block D3, Solaris Dutamas, No.1 Jalan Dutamas 1, 50480 Kuala Lumpur, Malaysia. The company's principal activities and nature of its operations are disclosed in the directors' report.

1.1
Basis of preparation

The financial statements have been prepared in accordance with Financial Reporting Standard 101 Reduced Disclosure Framework (FRS 101) and in accordance with applicable accounting standards.

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 £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

As permitted by FRS 101, the company has taken advantage of the following disclosure exemptions from the requirements of IFRS:

- inclusion of an explicit and unreserved statement of compliance with IFRS;

- presentation of a statement of cash flows and related notes;

- disclosure of the objectives, policies and processes for managing capital;

- disclosure of key management personnel compensation;

- disclosure of the categories of financial instrument and the nature and extent of risks arising on these financial instruments;

- disclosure of the future impact of new International Financial Reporting Standards in issue but not yet effective at the reporting date; and

- related party disclosures for transactions with the parent or wholly owned members of the group.

Where required, equivalent disclosures are given in the group accounts of ENRA Group Berhad, a company incorporated in Malaysia.The group accounts of ENRA Group Berhad are available to the public and can be obtained from www.enra.my.

1.2
Going concern

The financial statements have been prepared on a going concern basis which assumes that the company will continue in operational existence for the foreseeable future.true

The validity of this assumption depends on the company being able to trade profitably in the future, and the continued support from its ultimate parent company, ENRA Group Berhad. The financial statements do not include any adjustments that would result if the company continued to make losses and such support were withdrawn. If the company was unable to continue to trade, adjustments would have to be made to reduce the value of assets to their recoverable amounts, provide for further liabilities that may arise and to reclassify fixed assets and long term liabilities as current assets and liabilities. Its ultimate parent company has provided an undertaking to continue supporting the company for a period of at least 12 months from the date of signing of these financial statements and hence it is appropriate for the financial statements to be prepared on a going concern basis.

1.3
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Work-in-p rogress and finished goods include all costs directly associated with the purchase, promotion and construction of an asset, including borrowing costs, incurred up to the date the asset is ready for its intended use.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

CALDECOTT SQUARE RUGBY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 3 -

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

1.4
Cash at bank and in hand

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial assets

Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument. Financial assets are classified into specified categories, depending on the nature and purpose of the financial assets.

At initial recognition, financial assets classified as fair value through profit and loss are measured at fair value and any transaction costs are recognised in profit or loss. Financial assets not classified as fair value through profit and loss are initially measured at fair value plus transaction costs.

Financial assets held at amortised cost

Financial instruments are classified as financial assets measured at amortised cost where the objective is to hold these assets in order to collect contractual cash flows, and the contractual cash flows are solely payments of principal and interest. They arise principally from the provision of goods and services to customers (eg trade receivables). They are initially recognised at fair value plus transaction costs directly attributable to their acquisition or issue, and are subsequently carried at amortised cost using the effective interest rate method, less provision for impairment where necessary.

Impairment of financial assets

Financial assets, other than those measured at fair value through profit or loss, are assessed for indicators

of impairment at each reporting end date.

The expected credit losses associated with these assets are estimated on a forward-looking basis. A broad range of information is considered when assessing credit risk and measuring expected credit losses, including past events, current conditions, and reasonable and supportable forecasts that affect the expected collectability of the future cash flows of the instrument.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership to another entity.

1.6
Financial liabilities

The company recogni s es financial debt when the company becomes a party to the contractual provisions of the instruments. Financial liabilities are classified as either 'financial liabilities at fair value through profit or loss' or 'other financial liabilities'.

Other financial liabilities

Other financial liabilities, including borrowings, t rade payables and other short-term monetary liabilities, are initially measured at fair value net of transaction costs directly attributable to the issuance of the financial liability. They are subsequently measured at amortised cost using the effective interest method. For the purposes of each financial liability, interest expense includes initial transaction costs and any premium payable on redemption, as well as any interest or coupon payable while the liability is outstanding.

Derecognition of financial liabilities

Financial liabilities are derecognised when, and only when, the company’s obligations are discharged, cancelled, or they expire.

CALDECOTT SQUARE RUGBY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax is the tax expected to be payable or recoverable on differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit, and is accounted for using the balance sheet liability method. Deferred tax liabilities are generally recognised for all taxable temporary differences and deferred tax assets are recognised to the extent that it is probable that taxable profits will be available against which deductible temporary differences can be utilised. Such assets and liabilities are not recognised if the temporary difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of inventories or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

CALDECOTT SQUARE RUGBY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
2
Critical accounting estimates and judgements

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, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are outlined below.

Property stock valuation

The net realisable value of the company’s existing property stock has been determined by reference to the price offered by potential buyer less estimated cost to sell.

3
Employees

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

2026
2025
Number
Number
Directors
2
2

The company has no employees and there were no employees or director costs in either the current or prior period.

4
Stocks
2026
2025
£
£
Property stocks
3,114,575
3,114,575

Stocks are stated after provisions for impairment of £3,396,270 (20 2 5: £3,396,270).

The property stock is secured on the loan obtained by a related party and also loan from an intermediate parent.

5
Debtors
2026
2025
£
£
Prepayments and accrued income
9,623
-
0
CALDECOTT SQUARE RUGBY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
6
Creditors
2026
2025
Notes
£
£
Loans and overdrafts
7
5,023,988
6,063,548
Creditors
8
7,914
601,817
5,031,902
6,665,365
7
Loans and overdrafts
2026
2025
£
£
Borrowings held at amortised cost:
Bank overdrafts
5
5
Loans from parent undertakings
3,492,759
5,223,387
Loans from fellow group undertakings
1,531,224
840,156
5,023,988
6,063,548
2026
2025
£
£
Secured borrowings included above:
Loans from parent undertakings
677,963
2,464,798

The loans from parent undertakings are secured by a legal charge over the properties owned by the company and its fellow subsidiary undertaking, and a debenture over all assets and undertakings of those entities.

8
Creditors
2026
2025
£
£
Accruals and deferred income
7,914
601,817
9
Share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
1
1
1
1
1
1
1
1
CALDECOTT SQUARE RUGBY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 7 -
10
Other reserves
2026
2025
£
£
At the beginning of the year
-
-
Additions
1,772,732
-
At the end of the year
1,772,732
-

This represents capital contributions from the ultimate parent, which is unsecured, interest free and is repayable only at the discretion of the company.

11
Audit report information

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.

Senior Statutory Auditor:
Yong Chong Goh FCCA
Statutory Auditor:
Xeinadin Audit Limited
Date of audit report:
4 August 2026
12
Controlling party

The immediate parent company is Abode Senior Living Limited, a company incorporated in England and Wales.

The company's ultimate parent company and ultimate controlling party is ENRA Group Berhad, a company incorporated in Malaysia.

T he ultimate parent undertaking and the smallest and largest group to consolidate these financial statements is ENRA Group Berhad. Copies of the ENRA Group Berhad consolidated financial statements can be obtained from w ww.enra.my.

2026-03-31 2025-04-01 Mr Anthony Ho Yin Kan Mr Amir Ruqaimi Bin Ngah false false CCH Software iXBRL Review & Tag 2025.2 11512711 2025-04-01 2026-03-31 11512711 2026-03-31 11512711 2025-03-31 11512711 core:CurrentFinancialInstruments 2026-03-31 11512711 core:CurrentFinancialInstruments 2025-03-31 11512711 core:ShareCapital 2026-03-31 11512711 core:ShareCapital 2025-03-31 11512711 core:RetainedEarningsAccumulatedLosses 2026-03-31 11512711 core:RetainedEarningsAccumulatedLosses 2025-03-31 11512711 core:ShareCapitalOrdinaryShares 2026-03-31 11512711 core:ShareCapitalOrdinaryShares 2025-03-31 11512711 bus:Director2 2025-04-01 2026-03-31 11512711 2024-04-01 2025-03-31 11512711 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 11512711 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 11512711 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 11512711 bus:FRS101 2025-04-01 2026-03-31 11512711 bus:Audited 2025-04-01 2026-03-31 11512711 bus:Director1 2025-04-01 2026-03-31 11512711 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 11512711 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP