5.
Deposits, Prepayments and Other Assets
Schedule of Deposits, Prepayments and Other Assets
| | |
| | |
| |
| | |
As
of March 31, | |
| | |
2026 | | |
2025 | |
| | |
USD | | |
USD | |
| | |
| | |
| |
| Deposits | |
| 9,577 | | |
| 12,913 | |
| Advance to supplier | |
| - | | |
| 381,982 | |
| Prepayments | |
| 50,225 | | |
| 66,670 | |
| Other receivables | |
| 11,000 | | |
| 24,491 | |
| Less: allowance for credit
loss | |
| (160 | ) | |
| (2,192 | ) |
| Deposits, prepayments and other current assets | |
| 70,642 | | |
| 483,864 | |
| | |
| | | |
| | |
| Deposits, Prepayments and Other Assets, current | |
| 61,685 | | |
| 483,864 | |
| Deposits, Prepayments and Other Assets, non-current | |
| 8,957 | | |
| - | |
The
movement of allowance for loss accounts are as follows:
Schedule of Deposits, Prepayments and Other Current Assets Movement of Allowance for Loss Account
| | |
| | |
| |
| | |
As
of March 31, | |
| | |
2026 | | |
2025 | |
| | |
USD | | |
USD | |
| | |
| | |
| |
| Balance at beginning of the year | |
| 2,192 | | |
| - | |
| (Reversal) addition during
the year | |
| (2,032 | ) | |
| 2,192 | |
| Balance at end of the
year | |
| 160 | | |
| 2,192 | |
|