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:

	2025
	USD

Financial assets
At amortised cost
Cash on hand		1

Financial liabilities
At amortised cost
Other payables and accrued expenses		18,503

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:

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

2025
Non-interest bearing:
Trade payables		-		321,350		321,350		-		321,350
Other payables and accruals		-		878,421		878,421		-		878,421
Amount due to associates		-		20,763		20,763		-		20,763
Amount due to directors		-		5,972,257		5,972,257		-		5,972,257

Interest bearing:
Lease liabilities		6.65		961,875		499,557		535,578		1,035,135

				8,154,666		7,692,348		535,578		8,227,926

29.

Financial instrument (Cont’d)

(ii)

Liquidity risk (Cont’d)

Analysis of financial instruments by remaining contractual maturities (Cont’d)

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: (Cont’d)

	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		-		956,063		956,063		-		956,063
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

				5,249,941		5,078,828		202,421		5,281,249