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RELATED PARTY BALANCES AND TRANSACTIONS (Tables) | 12 Months Ended
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Dec. 31, 2024
Related Party Transactions [Abstract] |
SCHEDULE OF NATURE OF RELATIONSHIPS WITH RELATED PARTIES | Nature of relationships with related parties: SCHEDULE OF NATURE OF RELATIONSHIPS WITH RELATED PARTIES
Name of related party |  | Relationship with the Company
Golden Hill Capital Pte. Ltd. |  | Intermediate holding company of the Company, which is controlled by two controlling shareholders
Golden Hill Capital Ltd. |  | Immediate holding company of the Company, which is controlled by two controlling shareholders
New Century International Homes Pte. Ltd. |  | Entity controlled by two controlling shareholders
HTL Manufacturing Pte. Ltd. |  | Entity controlled by two controlling shareholders
HTL Marketing Pte. Ltd. |  | Entity controlled by two controlling shareholders
HTL Furniture (China) Co., Ltd. |  | Entity controlled by two controlling shareholders
New Century Sofa India Private Limited |  | Entity controlled by two controlling shareholders
New Century Trading (India) Private Limited |  | Entity controlled by two controlling shareholders
Hwa Tat Lee Japan Co., Ltd |  | Entity controlled by two controlling shareholders
HTL Korea Co., Ltd |  | Entity controlled by two controlling shareholders
SCHEDULE OF RELATED PARTY BALANCES | Related party balances consisted of the following: SCHEDULE OF RELATED PARTY BALANCES
|  |  |  |  |  | 2023 |  |  | 2024 |
|  |  |  |  |  | As of December 31, |
|  |  |  |  |  | 2023 |  |  | 2024 |
Name of related party |  | Nature |  |  |  |  |  |  |  |  |  |
HTL Marketing Pte. Ltd. |  | Amount due from a related party |  | (a) |  |  | 383,100 |  |  |  | 2,900 |
HTL Marketing Pte. Ltd. |  | Accounts payable |  | (b) |  |  | 584,579 |  |  |  | 48,324 |
New Century Trading (India) Private Limited |  | Amount due from a related party |  | (a) |  |  | 221 |  |  |  | - |
New Century International Homes Pte. Ltd. |  | Amount due from former holding company |  | (c) |  |  | 553,551 |  |  |  | - |
Amount due from a related party |  |  |  | (c) |  |  | 553,551 |  |  |  | - |
New Century Sofa India Private Limited |  | Amount due to related party (trade) |  | (b) |  |  | 15,362 |  |  |  | - |
Amount due to related party |  |  |  | (b) |  |  | 15,362 |  |  |  | - |
HTL Furniture (China) Co., Ltd. |  | Accounts payable |  | (b) |  |  | - |  |  |  | 153,967 |
Accounts payable |  | Accounts payable |  | (b) |  |  | - |  |  |  | 153,967 |
Hwa Tat Lee Japan Co., Ltd |  | Accounts receivable |  | (d) |  |  | - |  |  |  | 157,838 |
HTL Korea Co., Ltd |  | Accounts receivable |  | (d) |  |  | - |  |  |  | 18,001 |
Accounts receivable |  | Accounts receivable |  | (d) |  |  | - |  |  |  | 18,001 |
(a) | As of December 31, 2023 and 2024, the balances represented the temporary advances made by the Company for non-trade purpose, which are unsecured, interest-free and due on demand.
(b) | As of December 31, 2023 and 2024, the balances represented trade payable from the purchase of goods under the normal course of business. The amounts are unsecured, interest-free and due on demand.
(c) | As of December 31, 2023, the balance due from New Century International Homes Pte. Ltd. represented the temporary advances by the Company for non-trade purpose. The amount is unsecured, interest-free and due on demand. Subsequently, in March 2024, these temporary advances were fully repaid by New Century International Homes Pte. Ltd., the former shareholder.
(d) | As of December 31, 2024, the balances due from Hwa Tat Lee Japan Co., Ltd and HTL Korea Co., Ltd represented trade receivable under the normal course of business. The amounts are unsecured, interest-free and due on demand.
SCHEDULE OF RELATED PARTY TRANSACTIONS | SCHEDULE OF RELATED PARTY TRANSACTIONS
|  |  |  | 2022 |  |  | 2023 |  |  | 2024 |
|  |  |  | Years ended December 31, |
|  |  |  | 2022 |  |  | 2023 |  |  | 2024 |
Name of related party |  | Nature |  |  |  |  |  |  |  |  |
HTL Korea Co., Ltd |  | Sales of goods |  |  | - |  |  |  | - |  |  |  | 14,562 |
Hwa Tat Lee Japan Co., Ltd |  | Sales of goods |  |  | - |  |  |  | - |  |  |  | 160,125 |
Sales of goods |  | Sales of goods |  |  | - |  |  |  | - |  |  |  | 160,125 |
HTL Furniture (China) Co., Ltd |  | Purchase of goods |  |  | - |  |  |  | - |  |  |  | 152,764 |
HTL Manufacturing Pte. Ltd. |  | Purchase of goods |  |  | 6,416 |  |  |  | - |  |  |  | - |
HTL Marketing Pte. Ltd. |  | Purchase of goods |  |  | 1,522,199 |  |  |  | 1,433,988 |  |  |  | 993,957 |
Sales rebate |  | Sales rebate |  |  | - |  |  |  | 50,723 |  |  |  | 74,386 |
Sales warranty rebate |  | Sales warranty rebate |  |  | - |  |  |  | 101,446 |  |  |  | 111,578 |
Marketing support |  | Marketing support |  |  | - |  |  |  | 196,345 |  |  |  | 986,412 |
IT and HR service |  | IT and HR service |  |  | - |  |  |  | - |  |  |  | 165,382 |
New Century Sofa India Private Limited |  | Purchase of goods |  |  | - |  |  |  | 15,093 |  |  |  | 16,990 |
Purchase of goods |  | Purchase of goods |  |  | - |  |  |  | 15,093 |  |  |  | 16,990 |

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- Definition Tabular disclosure of related party transactions. Examples of related party transactions include, but are not limited to, transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners and (d) affiliates. + References No definition available. + Details
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