| RELATED PARTY TRANSACTIONS |
NOTE 15 — RELATED PARTY TRANSACTIONS (a) Name of Relationship of Related Parties | Accoplus Limited | | Entities partially controlled by Mr. Cheung Po, LUI | | Accolade IP Limited | | Related by common directors, Mr. Yuen Yuk, HAU and Mr. Cheung Po, LUI (Appointed on January 24, 2025) | | Winxam Consultancy Pte Limited | | Related by a spouse of common director, Mr. Geeng Yi, HOE | (b) Summary of Balances with Related Parties The summary of balances with related parties as the following: Account receivables due from a related party | | | Note | | As of
December 31,
2025 | | As of
June 30,
2025 | | | | | | (Unaudited) | | (Audited) | | Accoplus Limited | | 1 | | $ | 4,863 | | $ | 11,265 | Amounts due to a related party | | | Note | | As of
December 31,
2025 | | As of
June 30,
2025 | | | | | | (Unaudited) | | (Audited) | | Accolade IP Limited | | 2 | | $ | — | | $ | 8,891 | Amount due to a beneficial owner | | | Note | | As of
December 31,
2025 | | As of
June 30,
2025 | | | | | | (Unaudited) | | (Audited) | | Mr. Yuen Yuk, HAU | | 3 | | $ | — | | $ | (7,485 | ) | ____________ Note: (1) Account receivables from a related company represented accounting and corporate secretarial services fee due to the Company. (2) Advances from related parties to the Company and general and administrative expenses paid by the related parties on behalf of the Company. Amounts due to related parties are non-trade, unsecured, non-interest bearing and repayable on demand. (3) The balance mainly represented advanced to a beneficial owner. Amount due to a beneficial owner is non-trade, unsecured, non-interest bearing and repayable on demand. (c) Summary of Related Party Transactions: In addition to the transactions and balances detailed elsewhere in these consolidated financial statements, the Company had the following transactions with related parties: A summary of trade transactions with related parties for six months ended December 31, 2025 and 2024 are listed below: | Corporate secretarial services income from a related party: | | For the six months ended
December, | | 2025 | | 2024 | | | | (Unaudited) | | (Unaudited) | | Accoplus Limited | | $ | 22,828 | | $ | 22,707 | | IP registration services fee to related parties: | | For the six months ended
December 31, | | 2025 | | 2024 | | | | (Unaudited) | | (Unaudited) | | Accolade IP Limited | | $ | 78,634 | | $ | 190,399 | | Winxam Consultancy Pte Limited | | | — | | | 4,264 | | | | | 78,634 | | | 194,663 | | Corporate secretarial services fee to a related party: | | For the six months ended
December, | | 2025 | | 2024 | | | | (Unaudited) | | (Unaudited) | | Winxam Consultancy Pte Ltd | | $ | 14,950 | | $ | 28,879 | | Marketing expenses to related parties: | | For the six months ended
December 31, | | 2025 | | 2024 | | | | (Unaudited) | | (Unaudited) | | Accolade IP Limited | | $ | 15,206 | | $ | 39,552 | | Accoplus Limited | | | 34,896 | | | 13,321 | | | | | 50,102 | | | 52,873 | | Professional fee to a related party: | | For the six months ended
December 31, | | 2025 | | 2024 | | | | (Unaudited) | | (Unaudited) | | Winxam Consultancy Pte Ltd | | $ | 1,227 | | $ | 2,456 |
|