Income Tax (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2025

Dec. 31, 2024

Income Tax Disclosure [Abstract]

Schedule Of Taxation In The Statements Of Income

Taxation in the statements of income represents:

		2025				2024
		Three months ended March 31
		2025				2024
Tax provision for the period:
Current		$	-			$	-
Deferred
● Federal statutory tax
- Deferred tax assets
- utilization of NOLs brought forward			106,389				119,179
- Deferred tax liabilities
- recognition for the period			7,985				7,600
Deferred tax assets Liabilities			114,374				126,779
● State of Florida tax
- Deferred tax assets
- utilization of NOLs brought forward			27,469				31,143
- Deferred tax liabilities
- recognition for the period			2,486				2,060
Deferred tax assets Liabilities			29,955				33,203

Total income tax expenses		$	144,329			$	159,982

Taxation in the statements of income represents:

		2024				2023				2022
		For the Years Ended December 31,
		2024				2023				2022

Tax provision for the year:
Current			-				-				-
Deferred
● Federal statutory tax
- Deferred tax assets
- recognition of prior year NOLs			-				(217,364	)			-
- utilization of NOLs brought forward			8,632				24,587				75,512
- utilization of NOLs recognized during the year for prior year NOLs			-				66,300				-
- Deferred tax liabilities
- recognition for the year			7,959				19,115				17,685
Deferred tax assets Liabilities			16,591				(107,362	)			93,197

● State of Florida tax
- Deferred tax assets
- recognition of prior year NOLs			-				(56,711	)			-
- utilization of NOLs brought forward			346				7,025				24,253
- utilization of NOLs recognized during the year for prior year NOLs			-				13,606				-
- Deferred tax liabilities
- recognition for the year			3,999				8,177				307
Deferred tax assets Liabilities			4,345				(27,903	)			24,560

Total income tax expenses (benefits)			20,936				(135,265	)			117,757

Schedule Of Reconciliation Of Statutory Federal Income Tax Rate And Effective Income Tax Rate

A reconciliation of the effective income tax rates reflected in the accompanying unaudited condensed consolidated statements of income to the federal statutory rate of 21% for the three months ended March 31, 2025 and 2024 are as follows:

		2025				2024
		Three months ended March 31
		2025				2024

Federal statutory tax rate			21.0	%			21.0	%
Effect of state of Florida tax			7.3	%			6.8	%
Effect of state of Nevada tax*			6.9	%			4.9	%
Effect of British Virgin Islands tax			0.0	%			0.0	%
Effective tax rate			35.2	%			32.7	%

*	Effect of state of Nevada tax represented the audit fee expenses in relation to IPO and operating costs incurred by the Company which is incorporated in the state of Nevada which is not subject to state income tax.

A reconciliation of the effective income tax rates reflected in the accompanying consolidated statements of income to the federal statutory rate of 21% for the years ended December 31, 2024, 2023 and 2022 is as follows:

			2024				2023				2022
		For the Years Ended December 31,

			2024				2023				2022

Federal statutory tax rate			21.0	%			21.0	%			21.0	%
Effect of state of Florida tax			5.5	%			11.5	%			5.6	%
Effect of state of Nevada tax*			(38.5	)%			22.4	%			0.0	%
Effect of BVI tax			0.0	%			0.0	%			0.0	%
Permanent difference			(0.9	)%			0.4	%			0.1	%
Effect of deferred tax assets for prior years NOLs recognized in the current year at Federal statutory tax rate			0.0	%			(86.6	)%			0.0	%
Effect of deferred tax assets for prior years NOLs recognized in the current year at state of Florida tax rate			0.0	%			(22.6	)%			0.0	%
Effective tax rate			(12.9	)%			(53.9	)%			26.7	%

*	Effect of state of Nevada tax represented the audit fee expenses in relation to IPO incurred by the Company which is incorporated in the state of Nevada which is not subject to state income tax.

Schedule of Deferred Tax Assets and Liabilities

Significant components of the deferred tax assets and deferred tax liabilities are presented below:

		March 31, 2025				December 31, 2024
Deferred tax liabilities:
Accelerated depreciation
Federal statutory tax:
Beginning of the period/year		$	48,132			$	40,173
Recognized during the period/year			7,985				7,959
End of the period/year			56,117				48,132
State of Florida tax:
Beginning of the period/year			11,982				7,983
Recognized during the period/year			2,486				3,999
End of the period/year			14,468				11,982
Deferred tax liabilities		$	70,585			$	60,114

Deferred tax assets:
Net operating losses
Federal statutory tax:
Beginning of the period/year		$	186,759			$	195,391
Utilized during the period/year			(106,389	)			(8,632	)
End of the period/year			80,370				186,759

State of Florida tax:
Beginning of the period/year		$	40,393				40,739
Utilized during the period/year			(27,469	)			(346	)
End of the period/year			12,924				40,393

Less: valuation allowance			-				-
Deferred tax assets, net		$	93,294			$	227,152

Significant components of the deferred tax assets and deferred tax liabilities are presented below:

		2024				2023
		As of December 31
		2024				2023
Deferred tax liabilities:
Accelerated depreciation
Federal statutory tax:
Beginning of the period/year		$	40,173			$	21,058
Recognized during the period/year			7,959				19,115
End of the period/year			48,132				40,173
State of Florida tax:
Beginning of the period/year			7,983				(194	)
Recognized during the period/year			3,999				8,177
End of the period/year			11,982				7,983
Deferred tax liabilities		$	60,114			$	48,156

Deferred tax assets:
Net operating losses
Federal statutory tax:
Beginning of the period/year		$	195,391			$	68,914
Recognized during the period/year			-				217,364
Utilized during the period/year			(8,632	)			(90,887	)
End of the period/year			186,759				195,391

State of Florida tax:
Beginning of the period/year		$	40,739				4,659
Recognized during the period/year			-				56,711
Utilized during the period/year			(346	)			(20,631	)
End of the period/year			40,393				40,739

Less: valuation allowance			-				-
Deferred tax assets, net		$	227,152			$	236,130