diff --git a/phpcs-sniffs/PluginCheck/Sniffs/CodeAnalysis/OffloadingSniff.php b/phpcs-sniffs/PluginCheck/Sniffs/CodeAnalysis/OffloadingSniff.php
index eb4b61450..a50776dbe 100644
--- a/phpcs-sniffs/PluginCheck/Sniffs/CodeAnalysis/OffloadingSniff.php
+++ b/phpcs-sniffs/PluginCheck/Sniffs/CodeAnalysis/OffloadingSniff.php
@@ -65,19 +65,21 @@ public function process_token( $stackPtr ) {
 			return;
 		}
 
-		// Only match HTML markup not arbitrary strings, as those could be covered by EnqueuedResourceOffloadingSniff already.
-
-		if (
-			false === strpos( $content, '<img' ) &&
-			false === strpos( $content, '<video' ) &&
-			false === strpos( $content, '<audio' ) &&
-			false === strpos( $content, '<source' ) &&
-			false === strpos( $content, '<link' ) &&
-			false === strpos( $content, '<script' )
-		) {
-			return;
+		// Skip check if the string is within wp_enqueue_script/etc function calls,
+		// as EnqueuedResourceOffloadingSniff already handles those and we want to avoid double reporting.
+		if ( isset( $this->tokens[ $stackPtr ]['nested_parenthesis'] ) ) {
+			foreach ( $this->tokens[ $stackPtr ]['nested_parenthesis'] as $opener => $closer ) {
+				$prev = $this->phpcsFile->findPrevious( Tokens::$emptyTokens, ( $opener - 1 ), null, true );
+				if ( false !== $prev && \T_STRING === $this->tokens[ $prev ]['code'] ) {
+					$function_name = $this->tokens[ $prev ]['content'];
+					if ( in_array( $function_name, array( 'wp_enqueue_script', 'wp_enqueue_style', 'wp_register_script', 'wp_register_style' ), true ) ) {
+						return ( $end_ptr + 1 );
+					}
+				}
+			}
 		}
 
+		// First check: Always check against known offloading services pattern for all strings.
 		$pattern = $this->get_offloading_services_pattern();
 
 		$matches = array();
@@ -92,6 +94,20 @@ public function process_token( $stackPtr ) {
 			return ( $end_ptr + 1 );
 		}
 
+		// Second check: For HTML markup strings only, also check file extension-based patterns.
+		// This is limited to HTML context to avoid false positives on arbitrary URLs.
+
+		if (
+			false === strpos( $content, '<img' ) &&
+			false === strpos( $content, '<video' ) &&
+			false === strpos( $content, '<audio' ) &&
+			false === strpos( $content, '<source' ) &&
+			false === strpos( $content, '<link' ) &&
+			false === strpos( $content, '<script' )
+		) {
+			return ( $end_ptr + 1 );
+		}
+
 		// Known offloading extensions.
 		$look_known_offloading_ext = array(
 			'css',
diff --git a/phpcs-sniffs/PluginCheck/Tests/CodeAnalysis/OffloadingUnitTest.inc b/phpcs-sniffs/PluginCheck/Tests/CodeAnalysis/OffloadingUnitTest.inc
index 9ebdaf84d..bd50f33b3 100644
--- a/phpcs-sniffs/PluginCheck/Tests/CodeAnalysis/OffloadingUnitTest.inc
+++ b/phpcs-sniffs/PluginCheck/Tests/CodeAnalysis/OffloadingUnitTest.inc
@@ -3,3 +3,25 @@
 <script src="https://cdn.jsdelivr.net/awesome-script/foo/bar.js" />
 
 <img src="https://s.w.org/some-image.png" />
+
+<?php
+
+// CDN URL in array assignment (issue #1156 pattern).
+$assets[] = array(
+	'url' => 'https://cdn.jsdelivr.net/npm/intl-tel-input@21.2.4/build/js/intlTelInput.min.js',
+);
+
+// CDN URL in array assignment for CSS.
+$assets[] = array(
+	'type' => 'css',
+	'url'  => 'https://cdn.jsdelivr.net/npm/intl-tel-input@21.2.4/build/css/intlTelInput.css',
+);
+
+// CDN URL in variable assignment.
+$script_url = 'https://unpkg.com/some-library@1.0.0/dist/lib.js';
+
+// Non-CDN URL should NOT be flagged.
+$api_url = 'https://api.example.com/data';
+
+// Non-CDN safe URL should NOT be flagged.
+$safe_url = 'https://mysite.com/wp-content/themes/my-theme/style.css';
diff --git a/phpcs-sniffs/PluginCheck/Tests/CodeAnalysis/OffloadingUnitTest.php b/phpcs-sniffs/PluginCheck/Tests/CodeAnalysis/OffloadingUnitTest.php
index 6b7c77572..c8f1aa48d 100644
--- a/phpcs-sniffs/PluginCheck/Tests/CodeAnalysis/OffloadingUnitTest.php
+++ b/phpcs-sniffs/PluginCheck/Tests/CodeAnalysis/OffloadingUnitTest.php
@@ -23,9 +23,12 @@ final class OffloadingUnitTest extends AbstractSniffUnitTest {
 	 */
 	public function getErrorList() {
 		return array(
-			1 => 1,
-			3 => 1,
-			5 => 1,
+			1  => 1,
+			3  => 1,
+			5  => 1,
+			11 => 1,
+			17 => 1,
+			21 => 1,
 		);
 	}