Schedule of financial assets and liabilities

The following table analyses the financial assets and liabilities in the statement of financial position by the class of financial instruments to which they are assigned, and therefore by the measurement basis:

	2024
	USD
Financial assets
At amortised cost
Cash on hand		1
Financial liabilities
At amortised cost
Other payable and accrued expense		6,303

Schedule of maturity profile of the group’s financial liabilities

The table below summarises the maturity profile of the Group’s financial liabilities at the end of the reporting period based on undiscounted contractual payments:

	Weighted average effective interest rate		Total carrying amount		On demand or within 1 year		Within 2 to 5 years		Total undiscounted cash flow
	%		USD		USD		USD		USD

2024
Non-interest bearing:
Trade payables				175,599		175,599		-		175,599
Other payables and accruals				849,451		849,451		-		849,451
Amount due to directors				3,610,711		3,610,711		-		3,610,711

Interest bearing:
Hire purchase liabilities		4.55		7,260		7,384		-		7,384
Lease liabilities		7.04		500,308		329,071		202,421		531,492

				5,143,329		4,972,216		202,421		5,174,637

2023
Non-interest bearing:
Trade payables				139,240		139,240		-		139,240
Other payables and accruals				159,232		159,232		-		159,232
Amount due to directors				2,190,149		2,190,149		-		2,190,149

Interest bearing:
Hire purchase liabilities		4.55		18,862		11,715		7,810		19,525
Lease liabilities		7.04		501,535		350,528		179,198		529,726

				3,009,018		2,850,864		187,008		3,037,872

Schedule of financial assets and liabilities

The following table analyses the financial assets and liabilities in the statement of financial position by the class of financial instruments to which they are assigned, and therefore by the measurement basis:

	2024
	USD
Financial liabilities
At amortised cost
Other payable and accrued expense		6,441