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ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES | 12 Months Ended
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Dec. 31, 2025
Accrued Expenses And Other Current Liabilities |
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES | NOTE 20 — ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES As of December 31, 2025 and 2024, accrued expenses and other current liabilities consist of: SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES
|  | 2025 |  |  | 2024 |
|  | As of December 31, |
|  | 2025 |  |  | 2024 |
Accrued expenses |  | $ | 2,995,175 |  |  | $ | 1,011,720 |
Sundry payables |  |  | 108,756 |  |  |  | 610,738 |
VAT |  |  | 291,272 |  |  |  | 374,926 |
Other taxation payable |  |  | 169,340 |  |  |  | 69,546 |
Total |  | $ | 3,564,543 |  |  | $ | 2,066,930 |

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- Definition The disclosure of accrued expenses and other liabilities. [Refer: Accruals; Other liabilities] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
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