10.       AMOUNT DUE TO DIRECTOR

As of December 31, 2025 and 2024, the amount represented temporary advances made by a director, Mr. Chan to the Company for capital expenditure and working capital purpose, which was unsecured, interest-free and repayable on demand.

The balance was $1,599,217 and $1,088,838 as of December 31, 2025 and 2024, respectively.