| Schedule of Reconciliation of Carrying Amount |
Reconciliation of carrying amount
| | |
Cleaning machinery | | |
Computers-
hardware & software | | |
Furniture and fittings | | |
Renovation | | |
Office equipment | | |
Sub-total | |
| | |
USD | | |
USD | | |
USD | | |
USD | | |
USD | | |
USD | |
| Cost | |
| | |
| | |
| | |
| | |
| | |
| |
| Balance at December 31, 2023 | |
| 1,087,463 | | |
| 324,232 | | |
| 47,481 | | |
| 78,475 | | |
| 12,693 | | |
| 1,550,344 | |
| Additions | |
| 38,394 | | |
| 3,940 | | |
| - | | |
| 53,618 | | |
| 5,293 | | |
| 101,245 | |
| Effect of movements in exchange rates | |
| (33,337 | ) | |
| (9,808 | ) | |
| (1,456 | ) | |
| (2,406 | ) | |
| (389 | ) | |
| (47,396 | ) |
| Balance at 31 December, 2024 | |
| 1,092,520 | | |
| 318,364 | | |
| 46,025 | | |
| 129,687 | | |
| 17,597 | | |
| 1,604,193 | |
| | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Additions | |
| 232,103 | | |
| 144,567 | | |
| - | | |
| 2,557 | | |
| - | | |
| 379,227 | |
| Business combination | |
| - | | |
| 17,180 | | |
| 2,820 | | |
| 36,603 | | |
| 85,631 | | |
| 142,234 | |
| Disposal | |
| - | | |
| (142,662 | ) | |
| (47,953 | ) | |
| (98,097 | ) | |
| (10,970 | ) | |
| (299,682 | ) |
| Effect of movements in exchange rates | |
| 68,721 | | |
| 19,213 | | |
| 1,975 | | |
| 6,708 | | |
| 2,295 | | |
| 98,912 | |
| Balance at December 31, 2025 | |
| 1,393,344 | | |
| 356,662 | | |
| 2,867 | | |
| 77,458 | | |
| 94,553 | | |
| 1,924,884 | |
| | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Accumulated depreciation | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Balance at December 31, 2023 | |
| 753,803 | | |
| 289,271 | | |
| 47,481 | | |
| 78,475 | | |
| 12,693 | | |
| 1,181,723 | |
| Additions | |
| 105,259 | | |
| 16,962 | | |
| - | | |
| 11,938 | | |
| 149 | | |
| 134,308 | |
| Effect of movements in exchange rates | |
| (24,834 | ) | |
| (9,311 | ) | |
| (1,456 | ) | |
| (2,601 | ) | |
| (392 | ) | |
| (38,594 | ) |
| Balance at December 31, 2024 | |
| 834,228 | | |
| 296,922 | | |
| 46,025 | | |
| 87,812 | | |
| 12,450 | | |
| 1,277,437 | |
| | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Additions | |
| 134,290 | | |
| 89,611 | | |
| - | | |
| 13,122 | | |
| 1,839 | | |
| 238,862 | |
| Business combination | |
| - | | |
| 8,800 | | |
| 902 | | |
| 28,417 | | |
| 53,956 | | |
| 92,075 | |
| Disposal | |
| - | | |
| (142,662 | ) | |
| (47,953 | ) | |
| (85,536 | ) | |
| (10,970 | ) | |
| (287,121 | ) |
| Effect of movements in exchange rates | |
| 51,754 | | |
| 16,878 | | |
| 1,943 | | |
| 4,474 | | |
| 1,490 | | |
| 76,539 | |
| Balance at December 31, 2025 | |
| 1,020,272 | | |
| 269,549 | | |
| 917 | | |
| 48,289 | | |
| 58,765 | | |
| 1,397,792 | |
| | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Carrying amounts | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| At December 31, 2024 | |
| 258,292 | | |
| 21,442 | | |
| - | | |
| 41,875 | | |
| 5,147 | | |
| 326,756 | |
| At December 31, 2025 | |
| 373,072 | | |
| 87,113 | | |
| 1,950 | | |
| 29,169 | | |
| 35,788 | | |
| 527,092 | |
|