8Cash and bank balances | | | | | | | (Unaudited) | | (Audited) | | | At 30 June | | At 31 December | | | 2025 | | 2024 | | | USD | | USD | Cash at banks | | 4,876,982 | | 4,958,983 | Cash in hand | | — | | — | | | 4,876,982 | | 4,958,983 |
For the purpose of the cash flow statement, cash and cash equivalents comprise the following: | | | | | | | (Unaudited) | | (Audited) | | | At 30 June | | At 31 December | | | 2025 | | 2024 | | | USD | | USD | Cash attributable to continued operations | | 4,876,982 | | 4,958,983 | Cash attributable to discontinued operations | | 1,522 | | 1,522 | | | 4,878,504 | | 4,960,505 |
|