| Schedule of loss before tax |
Loss
before tax for the financial year is arrived at after charging/(crediting):
Schedule
of loss before tax
| | |
2026 | | |
2025 | | |
2024 | |
| | |
USD | | |
USD | | |
USD | |
| | |
| | |
| | |
| |
| Auditors’ remuneration: | |
| | | |
| | | |
| | |
| Current financial year | |
| 150,000 | | |
| 17,104 | | |
| 14,585 | |
| Under provision in previous year | |
| - | | |
| - | | |
| 65 | |
| Amortisation of intangible assets | |
| 173,451 | | |
| 163,093 | | |
| 44,807 | |
| Amortisation of right-of-use assets | |
| 474,871 | | |
| 500,144 | | |
| 403,019 | |
| Depreciation of property, plant and equipment | |
| 481,173 | | |
| 465,287 | | |
| 455,613 | |
| Expenses relating to short-term leases | |
| 2,621 | | |
| 2,785 | | |
| 49,864 | |
| Impairment loss on trade receivable | |
| 33,583 | | |
| - | | |
| - | |
| Reversal of impairment loss on associate | |
| (263 | ) | |
| - | | |
| - | |
| Bad debts written off | |
| 7,793 | | |
| - | | |
| - | |
| Allowance for slow moving inventories | |
| 67,558 | | |
| - | | |
| - | |
| Loss on disposal of associate | |
| 677 | | |
| - | | |
| - | |
| Gain on disposal of other investment | |
| - | | |
| - | | |
| (215 | ) |
| Property, plant and equipment written off | |
| - | | |
| - | | |
| 14,083 | |
| Staff costs: | |
| | | |
| | | |
| | |
| Salaries, wages and allowances | |
| 1,003,423 | | |
| 1,205,968 | | |
| 1,053,399 | |
| Employees Provident Fund | |
| 116,352 | | |
| 124,239 | | |
| 112,972 | |
| Other employees’ benefit | |
| 13,765 | | |
| 86,687 | | |
| 20,276 | |
| | |
| | | |
| | | |
| | |
| Loss before tax | |
| 1,133,540 | | |
| 1,416,894 | | |
| 1,186,647 | |
|