| Schedule of property, plant and equipment |
Schedule
of property, plant and equipment
| | |
Leasehold property | | |
Renovation | | |
Computer software | | |
Computer | | |
Office equipment | | |
Furniture and fittings | | |
Motor vehicles | | |
Testing equipment | | |
Total | | |
Total | |
| | |
SGD | | |
SGD | | |
SGD | | |
SGD | | |
SGD | | |
SGD | | |
SGD | | |
SGD | | |
SGD | | |
USD | |
| | |
| | |
| | |
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| | |
| | |
| | |
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| Cost: | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Balance at May 1, 2024 | |
| 680,000 | | |
| 123,360 | | |
| 46,421 | | |
| 7,153 | | |
| 203,377 | | |
| 77,556 | | |
| 83,600 | | |
| 4,808 | | |
| 1,226,275 | | |
| 962,690 | |
| Additions | |
| - | | |
| - | | |
| - | | |
| - | | |
| 19,077 | | |
| 395 | | |
| - | | |
| - | | |
| 19,472 | | |
| 15,287 | |
| Disposal | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (30,800 | ) | |
| - | | |
| (30,800 | ) | |
| (24,180 | ) |
| Write-off | |
| - | | |
| - | | |
| - | | |
| - | | |
| (17,300 | ) | |
| - | | |
| - | | |
| - | | |
| (17,300 | ) | |
| (13,581 | ) |
| Balance at April 30, 2025 | |
| 680,000 | | |
| 123,360 | | |
| 46,421 | | |
| 7,153 | | |
| 205,154 | | |
| 77,951 | | |
| 52,800 | | |
| 4,808 | | |
| 1,197,647 | | |
| 940,216 | |
| Additions | |
| - | | |
| - | | |
| - | | |
| - | | |
| 24,412 | | |
| - | | |
| 75,000 | | |
| - | | |
| 99,412 | | |
| 78,044 | |
| Balance at April 30, 2026 | |
| 680,000 | | |
| 123,360 | | |
| 46,421 | | |
| 7,153 | | |
| 229,566 | | |
| 77,951 | | |
| 127,800 | | |
| 4,808 | | |
| 1,297,059 | | |
| 1,018,260 | |
| | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Accumulated depreciation | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Balance at May 1, 2024 | |
| 90,998 | | |
| 108,135 | | |
| 25,451 | | |
| 7,153 | | |
| 193,119 | | |
| 67,647 | | |
| 55,829 | | |
| 4,808 | | |
| 553,140 | | |
| 434,244 | |
| Depreciation | |
| 19,854 | | |
| 15,225 | | |
| 20,970 | | |
| - | | |
| 10,088 | | |
| 9,310 | | |
| 10,237 | | |
| - | | |
| 85,684 | | |
| 67,266 | |
| Disposal | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (29,431 | ) | |
| - | | |
| (29,431 | ) | |
| (23,105 | ) |
| Write-off | |
| - | | |
| - | | |
| - | | |
| - | | |
| (17,300 | ) | |
| - | | |
| - | | |
| - | | |
| (17,300 | ) | |
| (13,581 | ) |
| Balance at April 30, 2025 | |
| 110,852 | | |
| 123,360 | | |
| 46,421 | | |
| 7,153 | | |
| 185,907 | | |
| 76,957 | | |
| 36,635 | | |
| 4,808 | | |
| 592,093 | | |
| 464,824 | |
| Depreciation | |
| 19,854 | | |
| - | | |
| - | | |
| - | | |
| 14,276 | | |
| 458 | | |
| 21,287 | | |
| - | | |
| 55,875 | | |
| 43,865 | |
| Balance at April 30, 2026 | |
| 130,706 | | |
| 123,360 | | |
| 46,421 | | |
| 7,153 | | |
| 200,183 | | |
| 77,415 | | |
| 57,922 | | |
| 4,808 | | |
| 647,968 | | |
| 508,689 | |
| | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Carrying amount | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Balance at April 30, 2025 | |
| 569,148 | | |
| - | | |
| - | | |
| - | | |
| 19,247 | | |
| 994 | | |
| 16,165 | | |
| - | | |
| 605,554 | | |
| 475,392 | |
| | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Balance at April 30, 2026 | |
| 549,294 | | |
| - | | |
| - | | |
| - | | |
| 29,383 | | |
| 536 | | |
| 69,878 | | |
| - | | |
| 649,091 | | |
| 509,571 | |
|