v3.26.3
Deferred tax liabilities (Tables)
 12 Months Ended
Apr. 30, 2026
Deferred Tax Liabilities  
Schedule of movements in deferred tax liabilities

Movements in deferred tax liabilities during the financial year were as follows:

 

   At May 1, 2024   Recognized in profit or loss  

At May 1, 2025/

April 30, 2025

   Recognized in profit or loss   At April 30, 2026   At April 30, 2026 
   SGD   SGD   SGD   SGD   SGD   USD 
Deferred tax liabilities                              
Excess of net book value of property, plant and equipment over tax values   79,348    (11,124)   68,224    (68,224)   -    -