Property, Plant and Equipment

12 Months Ended

Dec. 31, 2024

Property, Plant and Equipment [Abstract]

5. Property, plant and equipment

	Computer and equipment		Furniture and fittings		Fire system		Motor vehicle		Renovation		Total
	MYR		MYR		MYR		MYR		MYR		MYR
Cost
As of January 1, 2023		32,109		5,025		29,310		–		–		66,444
Additions		125,678		4,606		–		87,000		–		217,284
As of December 31, 2023 and January 1, 2024		157,787		9,631		29,310		87,000		–		283,728
Additions		23,000		–		–		–		74,550		97,550
As of December 31, 2024		180,787		9,631		29,310		87,000		74,550		381,278
As of December 31, 2024 (USD)		40,450		2,155		6,558		19,465		16,680		85,308

Accumulated depreciation
As of January 1, 2023		16,664		2,638		488		–		–		19,790
Charge for the year		30,063		2,430		5,862		8,700		–		47,055
As of December 31, 2023 and January 1, 2024		46,727		5,068		6,350		8,700		–		66,845
Charge for the year		51,518		1,912		5,862		17,400		12,425		89,117
As of December 31, 2024		98,245		6,980		12,212		26,100		12,425		155,962
As of December 31, 2024 (USD)		21,981		1,562		2,732		5,840		2,780		34,895

Carrying values
As of January 1, 2023		15,445		2,387		28,822		–		–		46,654
As of December 31, 2023 and January 1, 2024		111,060		4,563		22,960		78,300		–		216,883
As of December 31, 2024		82,542		2,651		17,098		60,900		62,125		225,316
As of December 31, 2024 (USD)		18,469		593		3,826		13,625		13,900		50,413

As of December 31, 2024, a motor vehicle with carrying amount of MYR 60,900 (USD 13,625) (2023: MYR 78,300) was pledged to secure a bank borrowing of MYR 53,029 (USD 11,865) (2023: MYR 67,086) (note 14).