| Schedule of Right-of-Use Assets |
Right-of-use assets
| | |
Property | | |
Office
equipment | | |
Motor
Vehicle | | |
Total | |
| | |
USD | | |
USD | | |
USD | | |
USD | |
| Balance as at January 1, 2024 | |
| - | | |
| 3,425 | | |
| 75,009 | | |
| 78,434 | |
| Addition | |
| 952,609 | | |
| - | | |
| 453,069 | | |
| 1,405,678 | |
| Loss from early termination of lease | |
| - | | |
| - | | |
| (7,872 | ) | |
| (7,872 | ) |
| Depreciation | |
| (165,963 | ) | |
| (1,396 | ) | |
| (69,850 | ) | |
| (237,209 | ) |
| Effect of movement in
exchange rates | |
| (11,863 | ) | |
| (82 | ) | |
| (7,610 | ) | |
| (19,555 | ) |
| As at December 31,
2024 | |
| 774,783 | | |
| 1,947 | | |
| 442,746 | | |
| 1,219,476 | |
| Additions | |
| 481,393 | | |
| 14,899 | | |
| 129,746 | | |
| 626,038 | |
| Depreciation | |
| (348,273 | ) | |
| (1,679 | ) | |
| (106,167 | ) | |
| (456,119 | ) |
| Effects of movement in
exchange rates | |
| 92,072 | | |
| 336 | | |
| (18,309 | ) | |
| 74,099 | |
| Balance at December 31,
2025 | |
| 999,975 | | |
| 15,503 | | |
| 448,016 | | |
| 1,463,494 | |
|
| Schedule of Amounts Recognized in Consolidated Statements of Profit or Loss and Other Comprehensive Income |
Amounts recognized in consolidated statements of profit or loss and other comprehensive (loss)/income:
| | |
2025 | | |
2024 | | |
2023 | |
| | |
USD | | |
USD | | |
USD | |
| Interest on lease liabilities | |
| 137,282 | | |
| 67,702 | | |
| 10,088 | |
| Expenses relating to short-term lease and
low value assets | |
| 360,199 | | |
| 277,005 | | |
| 292,897 | |
| Depreciation charge for right-of-use assets | |
| 456,119 | | |
| 237,209 | | |
| 165,862 | |
|