| Schedule of trade and other receivables |
Schedule
of trade and other receivables
| | |
April 30, 2025 | | |
April 30, 2026 | | |
April 30, 2026 | |
| | |
SGD | | |
SGD | | |
USD | |
| Trade receivables | |
| | | |
| | | |
| | |
| - third parties | |
| 996,732 | | |
| 2,581,516 | | |
| 2,026,625 | |
| Less: Allowance for expected credit losses | |
| (49,855 | ) | |
| (28,467 | ) | |
| (22,348 | ) |
| Trade receivables | |
| 946,877 | | |
| 2,553,049 | | |
| 2,004,277 | |
| Other receivables | |
| | | |
| | | |
| | |
| - shareholders | |
| 81,796 | | |
| - | | |
| - | |
| - third parties | |
| 448,261 | | |
| 6,259 | | |
| 4,914 | |
| Less: Allowance for expected credit losses | |
| (398,607 | ) | |
| - | | |
| - | |
| Deposits | |
| 211,404 | | |
| 347,441 | | |
| 272,759 | |
| Prepayments | |
| 167,865 | | |
| 369,460 | | |
| 290,046 | |
| Other receivables | |
| 510,719 | | |
| 723,160 | | |
| 567,719 | |
| | |
| | | |
| | | |
| | |
| Total trade and other receivables | |
| 1,457,596 | | |
| 3,276,209 | | |
| 2,571,996 | |
|
| Schedule of allowance for credit losses for trade and other receivables |
The
movement in allowance for expected credit losses of trade and other receivables computed based on lifetime ECL is as follows:
Schedule
of allowance for credit losses for trade and other receivables
| | |
April 30, 2025 | | |
April 30, 2026 | | |
April 30, 2026 | |
| | |
SGD | | |
SGD | | |
USD | |
| Trade receivables | |
| | | |
| | | |
| | |
| At beginning of financial year | |
| 59,582 | | |
| 49,855 | | |
| 39,139 | |
| Reversal | |
| (9,727 | ) | |
| (21,388 | ) | |
| (16,791 | ) |
| At end of financial year | |
| 49,855 | | |
| 28,467 | | |
| 22,348 | |
| | |
| | | |
| | | |
| | |
| Other receivables | |
| | | |
| | | |
| | |
| At beginning of financial year | |
| 398,607 | | |
| 398,607 | | |
| 312,927 | |
| Write off | |
| - | | |
| (398,607 | ) | |
| (312,927 | ) |
| At end of financial year | |
| 398,607 | | |
| - | | |
| - | |
|