v3.26.1
Related party transactions
12 Months Ended
Dec. 31, 2025
Related party transactions [abstract]  
Related party transactions Amounts due from (to) related companies
The amounts due from related companies are trade in nature, unsecured, interest-free and repayable on demand.
The amount due to a related company is non-trade in nature, unsecured, interest-free and repayable on demand.
The details of impairment assessments are set out in note 18.
Related party transactions
Other than as disclosed elsewhere in these consolidated financial statements, the Group has the following material transactions with a related company:
Nature of transactions20252024
Consultancy and management service income$468,000 $468,000 
Rental expense360,000 — 
Sales and marketing service income420,916 238,328 
Details of the balances with related parties are set out in the Group's consolidated statement of financial position on page 5 and in note 15.
Compensation of key management personnel
The remuneration of the directors of the Company during the year is set out in note 6.