v3.26.1
Accruals and other payables
 12 Months Ended
Jun. 30, 2025
Payables and Accruals [Abstract]  
Accruals and other payables

9 Accruals and other payables

 

       
   As of June 30, 
   2025   2024 
   US$   US$ 
         
Accruals          
Staff salaries   48,820    584,932 
Professional and consultancy fee   386,762    207,769 
GST payables   127,948    285,393 
Total accruals and other payables   563,530    1,078,094 

 

The accruals of professional and consultancy fee represent audit fee, Singapore and US legal counsel review fee, market research fee and other professional consultancy related expenses.

 

GST payable represents goods and services tax imposed by the Singapore authorities, collected from customers and patient, to be remitted to the local tax authorities. The Company’s policy is to record the GST collected as a liability on the books and then remove the liability when the sales tax is remitted. There is no impact on the statement of operations as revenue is recorded net of GST.