v3.26.1
Related Party Transactions (Tables)
6 Months Ended
Jun. 30, 2026
Related Party Transactions [Abstract]  
Schedule of Relationships with Related Parties

Relationships with related parties

 

Name   Relationship
Mr. Cheung Ching Ping*   Shareholder and former Director of the Company
Mr. Cheung Chi Ping**   Shareholder and former Director of the Company

 

*   On January 28, 2026, Mr. Cheung Ching Ping resigned as Chairman of the Board and a Director of the Board, effective as of January 29, 2026.
     
**   On January 28, 2026, Mr. Cheung Chi Ping resigned as a Director of the Board, effective as of January 29, 2026.
Schedule of Amount Due to Related Parties

Amounts due to related parties consist of the following:

 

      June 30,   December 31, 
Name  Nature  2026   2025 
       (Unaudited)    (Audited) 
Mr. Cheung Ching Ping  Director’s remuneration(1)   -    100,000 
Mr. Cheung Ching Ping  Payment of operating costs on behalf of the Company   -    12,789 
Mr. Cheung Chi Ping  Director’s remuneration(2)   -    100,000 
Mr. Cheung Chi Ping  Repayment of borrowings on behalf of the Company   -    3,809 
      $-   $216,598 

 

Notes:

 

(1) For the six months ended June 30, 2026 and 2025, the Company charged $75,000 and $30,000, respectively, as director’s remuneration/ salaries to Mr. Cheung Ching Ping and recognized under salaries and benefits on the statements of operations. The balance is interest-free, unsecured and repayable on demand. As of December 31, 2025, the director’s remuneration payable to Mr. Cheung Ching Ping of $100,000 was fully settled in January 2026.
   
(2) For the sake of compensating Mr. Cheung Chi Ping’s involvement in the daily operations and management of golf operations of the Company, director’s remuneration was granted by the Company every year based on the performance of the Company. For the six months ended June 30, 2026 and 2025, the Company charged $75,000 and $30,000, respectively, as director’s remuneration/ salaries to Mr. Cheung Chi Ping and recognized under salaries and benefits on the statements of operations. The balance is interest-free, unsecured and repayable on demand. As of December 31, 2025, the director’s remuneration payable to Mr. Cheung Chi Ping of $100,000 was fully settled in January 2026.