v3.26.1
Trade and other payables (Tables)
 12 Months Ended
Dec. 31, 2025
Notes and other explanatory information [abstract]  
Schedule of trade and other payables

Schedule of trade and other payables

   2025   2024 
   S$   S$ 
Trade payables          
- Third parties   59,168    170,405 
           
Other payables          
- Accruals   353,243    294,315 
- Contract liabilities (Note i)   19,447    9,021 
- Other payables (Note ii)   43,091    152,267 
Other payables   415,781    455,603 
           
Total trade and other payables   474,949    626,008 

 

Trade and other payables are non-interest bearing and are normally settled on 30 days’ terms.

 

Note

 

  i) Contract liabilities are deposit charged before the services commence, until the revenue is recognized on the relevant contract offset against these.

 

  ii) The amounts due to the directors of S$3,291 (2024: S$12,587) are included in the other payables. The amounts due to directors are unsecured, interest-free, and repayable on demand.
Schedule of contract liabilities

The following table shows movements in contact liabilities:-

 

Schedule of contract liabilities

   S$ 
     
January 1, 2024   37,891 
Revenue recognized that was included in the contract liabilities balance at the beginning of the year   (37,891)
Increase in contract liabilities as a result of receiving deposits   9,021 
      
December 31, 2024   9,021 
Revenue recognized that was included in the contract liabilities balance at the beginning of the year   (9,021)
Increase in contract liabilities as a result of receiving deposits   19,447 
      
December 31, 2025   19,447 

 

  ii) The amounts due to the directors of S$3,291 (2024: S$12,587) are included in the other payables. The amounts due to directors are unsecured, interest-free, and repayable on demand.

 

  iii) No accrued interest from loan from a shareholder (2024: S$1,445) are included in the accruals.