11.
ACCRUALS AND DEPOSITS RECEIVED – NET
Accruals
expenses and deposits received – net consisted of the following:
SCHEDULE
OF ACCRUALS EXPENSES AND DEPOSITS RECEIVED - THIRD PARTIES
| | |
2026 | | |
2025 | |
| | |
As
of March 31, | |
| | |
2026 | | |
2025 | |
| | |
| | |
| |
| Accrued expenses | |
| | | |
| | |
| Accrued payroll expenses | |
$ | 40,157 | | |
$ | 70,711 | |
| Accrued employee benefits | |
| 1,903 | | |
| 3,305 | |
| Accrued other expenses | |
| 14,557 | | |
| 3,534 | |
| Sub-total – third parties | |
$ | 56,617 | | |
$ | 77,550 | |
| | |
| | | |
| | |
| Deposits received | |
| | | |
| | |
| Rental deposits received | |
$ | 22,768 | | |
$ | 34,448 | |
| Other deposit received | |
| 42,573 | | |
| - | |
| Sub-total – third parties | |
$ | 65,341 | | |
$ | 34,448 | |
| | |
| | | |
| | |
| Total – third parties | |
$ | 121,958 | | |
$ | 111,998 | |
| |
|
2026 |
|
|
2025 |
|
| |
|
As
of March 31, |
|
| |
|
2026 |
|
|
2025 |
|
| |
|
|
|
|
|
|
| Deposits
received |
|
|
|
|
|
|
|
|
| Rental
deposits received |
|
$ |
13,393 |
|
|
$ |
84,641 |
|
| |
|
|
|
|
|
|
|
|
| Total
– related parties |
|
$ |
13,393 |
|
|
$ |
84,641 |
|
|