v3.26.3
Significant related party transactions and balances (Tables)
12 Months Ended
Apr. 30, 2026
Significant Related Party Transactions And Balances  
Schedule of transaction with related parties

Transaction with related parties

 

   April 30, 2024   April 30, 2025   April 30, 2026   April 30, 2026 
   SGD   SGD   SGD   USD 
Director                    
Advance from/Payment on behalf   (91,741)   (818,707)   (481,101)   (377,690)
Repayment to   50,150    346,597    949,134    745,121 
Dividends paid   

450,000

    

1,000,000

    

600,000

    

471,032

 
                     
Subsidiary                    
Revenue from electrical works and installation services   4,146,774    1,067,593    1,571,507    1,233,716 
Subcontractors’ costs   (3,617,741)   (1,005,000)   (1,634,100)   (1,282,854)
Rental charged   4,000    12,000    12,000    9,421 
Schedule of balances with related parties

Balances with related parties

 

   April 30, 2024   April 30, 2025   April 30, 2026   April 30, 2026 
   SGD   SGD   SGD   USD 
Non-trade receivables                    
Shareholders(1)   85,443    81,796    -    - 
                     
Non-trade payables                    
Director(2)   55,899    528,012    59,979    47,087 
Dividends payable(2)   -    600,000    -    - 

 

(1) Other receivable from shareholders is non-trade in nature, unsecured, non-interest bearing and repayable on demand.

 

(2) The amount due to a director is non-trade in nature, unsecured, non-interest bearing and repayable on demand.
Schedule of compensation of key management personnel

 

   April 30, 2024   April 30, 2025   April 30, 2026   April 30, 2026 
   SGD   SGD   SGD   USD 
                 
Directors’ fee   -    -    51,904    40,747 
Salaries and related costs   188,132    167,000    582,476    457,274 
Defined contribution plan   27,336    26,282    50,099    39,330 
key management personnel   215,468    193,282    684,479    537,351