Company registration number 09479576 (England and Wales)
ENRA PROPERTY (UK) LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
ENRA PROPERTY (UK) LIMITED
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 7
ENRA PROPERTY (UK) LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 MARCH 2026
31 March 2026
Company Registration No. 09479576
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Investments
4
52
109,444
Creditors: amounts falling due within one year
6
(305,215)
(439,580)
Net current liabilities
(305,215)
(439,580)
Total assets less current liabilities
(305,163)
(330,136)
Creditors: amounts falling due after more than one year
6
(29,694)
(29,694)
Net liabilities
(334,857)
(359,830)
Capital and reserves
Called up share capital
7
1
1
Other reserves
8
4,703,277
4,480,079
Profit and loss reserves
(5,038,135)
(4,839,910)
Total equity
(334,857)
(359,830)

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

These financial statments have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved and signed by the director and authorised for issue on 27 July 2026
Mr Amir Ruqaimi Bin Ngah
Director
ENRA PROPERTY (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Company information

ENRA Property (UK) 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-U6-13, 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 director's report.

1.1
Accounting convention

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 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.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

ENRA Property (UK) Limited is a wholly owned subsidiary of ENRA Group Berhad, a company incorporated in Malaysia and the results of ENRA Property (UK) Limited are included in the consolidated financial statements of ENRA Group Berhad. 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 company has received an undertaking of financial support from its ultimate parent company, ENRA Group Berhad, which has confirmed that it would provide financial support to ENRA Property (UK) Limited to enable the company to continue as a going concern for a period of at least twelve months from the date of signing of these financial statements. The directors have therefore prepared the company's financial statements on a going concern true basis.

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

ENRA PROPERTY (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 3 -
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 carried at amortised cost and FVOCI 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.

ENRA PROPERTY (UK) 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.

2
Critical accounting estimates and judgements

In the application of the company’s accounting policies, the director is 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.

ENRA PROPERTY (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
2
Critical accounting estimates and judgements
(Continued)
- 5 -
Key sources of estimation uncertainty
Calculation of loss allowance

When measuring expected credit loss ("ECL") on intercompany loans, the company uses reasonable and supportable forward-looking information, which is based on assumptions for the future movement of different economic drivers and how these drivers will affect each other.

Loss given default is an estimate of the loss arising on default. It is based on the difference between the contractual cash flows due and those that the company would expect to receive.

Probability of default constitutes a key input in measuring ECL. Probability of default is an estimate of the likelihood of default over a given time horizon, the calculation of which includes historical data, assumptions and expectations of future conditions.

3
Employees

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

2026
2025
Number
Number
Directors
1
1

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

4
Investments
Current
Non-current
2026
2025
2026
2025
£
£
£
£
Investments in subsidiaries
-
-
52
801
Loans to subsidiaries
-
-
-
108,643
-
0
-
0
52
109,444
ENRA PROPERTY (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
4
Investments
(Continued)
- 6 -
Movements in fixed asset investments
Shares in subsidiaries
Loans to subsidiaries
Total
£
£
£
Cost or valuation
At 1 April 2025
801
4,078,831
4,079,632
Additions
-
3,511
3,511
At 31 March 2026
801
4,082,342
4,083,143
Impairment
At 1 April 2025
-
(3,970,188)
(3,970,188)
Impairment losses
(749)
(112,154)
(112,903)
At 31 March 2026
(749)
(4,082,342)
(4,083,091)
Carrying amount
At 31 March 2026
52
-
52
At 31 March 2025
801
108,643
109,444
5
Subsidiaries

Details of the company's subsidiaries at 31 March 2026 are as follows:

Name of undertaking
Address
Principal activities
Class of
% Held
shares held
Direct
Indirect
1. Fitzrovia Developments Limited
UK
Property development
Ordinary
75.00
-
2. Abode Senior Living Limited
UK
Property development
Ordinary
51.00
-
3. Abode Caldecott Square Development Limited **
UK
Property development
Ordinary
0
51.00
4. Caldecott Square Rugby Limited **
UK
Property development
Ordinary
0
51.00

Registered office addresses (all UK unless otherwise indicated):

All at
Level 5a, Maple House, 149 Tottenham Court Road, W1T 7NF.

** wholly owned by Abode Senior Living Limited

6
Creditors
Due within one year
Due after one year
2026
2025
2026
2025
£
£
£
£
Amount owed to parent company
298,501
433,106
-
0
-
0
Accrued expenses
6,714
6,474
-
0
-
0
Taxation and social security
-
-
29,694
29,694
305,215
439,580
29,694
29,694
ENRA PROPERTY (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 7 -
7
Share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
1
1
1
1
8
Other reserves

This represents c apital contribution s from its parent compan y to the company's subsidiar ies. This equity loan which is unsecured, interest free and repayable only at the discretion of its subsidiaries.

9
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
10
Related party transactions

At the reporting date, t he company has provided a loan to Abode Senior Living Limited for the purpose of a development project in the UK. The loan balance at the reporting date was £Nil (20 2 5: £108,643) after impairment of £2,749,726 (202 5: £2,560,785).

11
Controlling party

The director regard s ENRA Land Sdn. B hd., a company incorporated in Malaysia, as the immediate parent company, and ENRA Group Berhad, a company incorporated in Malaysia, as the ultimate parent company and the ultimate controlling party.

The 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 www.enra.my.

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