| 12. |
Trade
and other receivables |
Schedule of trade and other receivables
| | |
2025 | | |
2024 | |
| | |
| | |
S$ | |
| | |
| | |
| |
| Trade receivables | |
| 184,206 | | |
| 43,449 | |
| Less:
allowance for expected credit losses | |
| (8,392 | ) | |
| (4,357 | ) |
| | |
| | | |
| | |
| Total
trade receivables | |
| 175,814 | | |
| 39,092 | |
| | |
| | | |
| | |
| Other
receivables | |
| | | |
| | |
| Prepayments | |
| 83,562 | | |
| 24,992 | |
| Deposits | |
| 5,533 | | |
| 18,654 | |
| Goods and services tax (“GST”)
receivables | |
| - | | |
| 23,716 | |
| Other
receivables | |
| - | | |
| 20,593 | |
| | |
| | | |
| | |
| Total
other receivables | |
| 89,095 | | |
| 87,955 | |
| | |
| | | |
| | |
| Total
trade and other receivables | |
| 264,909 | | |
| 127,047 | |
Details
of impairment assessment of trade and other receivables are set out in Note 21(a).
|