v3.26.1
Leases
12 Months Ended
Dec. 31, 2025
Leases [Abstract]  
Leases
6. Leases

 

Right-of-use assets

 

The Group entered into a tenancy arrangement with Housing Development Board to renew the tenancy of the Premises for a term of 3 years, commencing from July 1, 2021 at monthly rental SGD 2,250. The lease ended on June 30, 2024 and was renewed for a term of 3 years, commencing from July 1, 2024, at monthly rental of SGD 2,250. During the financial year ended December 31, 2024, the Group also entered into a tenancy arrangement with Faith Global Pte Ltd to renew a tenancy of an office premise for a term of 2.5 years, commencing from July 1, 2024. The Group’s lease agreements do not contain any material residual value guarantees or material restrictive covenants.

 

As at December 31, 2025, the carrying value of security equipment held under finance lease obligation as at December 31, 2025 is USD 389,536 (2024: USD 240,700). The leased asset is pledged as security for the related finance lease liability. 

 

As at December 31, 2025, the carrying value of security equipment held under finance lease obligation as at December 31, 2024 is USD389,535 (2024: USD 240,700 and 2023: USD 98,047) The leased asset is pledged as security for the related finance lease liability.

 

During the year ended December 31, 2025, the Group purchased security equipment at cost amounting to USD 199,761 (2024: USD 166,227) by finance lease arrangements amounting to USD 103,263 (2024: USD 130,324) at interest rate of 4.7-5.25% (2024: 2.99%) repayable by 60 (2024: 60) monthly instalments.

 

The carrying amounts of right-of-use assets are as below:

 

   Office
premise
   Security
equipment
   Total 
   USD   USD   USD 
At December 31, 2023   79,382    98,047    177,429 
Addition   57,528    166,227    223,755 
Depreciation expense   (53,743)   (20,919)   (74,662)
Foreign currency translation   (1,535)   (2,655)   (4,190)
At December 31, 2024   81,632    240,700    322,332 
Addition   34,674    199,761    234,435 
Depreciation expense   (57,859)   (64,157)   (122,016)
Foreign currency translation   3,808    13,232    17,040 
At December 31, 2025   62,255    389,536    451,791 
   Operating
Lease
   Finance
Lease
   Total 
   USD   USD   USD 
Lease liabilities            
At December 31, 2023   81,297    68,606    149,903 
Addition during the year   57,528    130,324    187,852 
Lease payments   (55,135)   (25,446)   (80,581)
Accretion of interest   1,901    5,811    7,712 
Foreign currency translation   (2,524)   (2,200)   (4,724)
At December 31, 2024   83,067    177,095    260,162 
Addition during the year   34,674    103,263    137,937 
Lease payments   (61,365)   (64,232)   (125,597)
Accretion of interest   1,496    12,319    13,815 
Foreign currency translation   4,960    10,714    15,674 
At December 31, 2025   62,832    239,159    301,991 

 

   December 31,
2025
   December 31,
2024
 
   USD   USD 
Represented by:        
Current liabilities   101,624    89,438 
Non-current liabilities   200,367    170,724 
    301,991    260,162 

 

Lease liabilities were measured at the present value of the remaining lease payments, discounted using the lessee’s incremental borrowing rate. The weighted average incremental borrowing rate applied to new leases during year 2025, 2024 and 2023 were 2.25%.

 

The following table summarizes the maturity of lease liabilities:

 

Year ended December 31, 2025  Within
1 year
   1 to 5 years   >5 years   Total 
Undiscounted lease liabilities   114,113    214,034    
      -
    328,147 
Interest expense   (12,489)   (13,667)   
-
    (26,156)
    101,624    200,367    
-
    301,991 

 

Year ended December 31, 2024  Within
1 year
   1 to 5 years   >5 years   Total 
Undiscounted lease liabilities   103,063    182,499    
        -
    285,562 
Interest expense   (13,625)   (11,775)   
-
    (25,400)
    89,438    170,724    
-
    260,162