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DUE FROM RELATED PARTIES

12 Months Ended

Dec. 31, 2025

NOTE 8 — DUE FROM RELATED PARTIES

Due from related parties as of December 31, 2025 and 2024 represents amounts receivable from related entities of the Company. These receivables are unsecured, non-interest bearing and repayable on demand.

The short-term balances due from related parties are expected to be recoverable within one year.

A significant portion of the balance relates to the seller of PIN. Management is currently in discussions with the seller to agree on a settlement arrangement for repayment of the receivable, which is expected to be settled during the first half of 2026. The original contractual maturity of the receivable was three years from the acquisition date of April 30, 2022, and therefore expired on April 30, 2025.

Given the uncertainty regarding recoverability, management has recognized an impairment of these balances during the current year.

SCHEDULE OF DUE FROM RELATED PARTIES

	2025			2024
	As of December 31,
	2025			2024

Due from related parties (Short term)
Entrepreneur Resorts Limited		266,408			32,782
BMV Finance		2,194,646			2,042,586
Simon Zutshi		1,543,956			1,391,747
BG3 Ltd.		782,251			728,052
Zutshi LLP		422,527			393,252
Vision1 Investments		311,064			289,511
Crowd Property		289,144			269,110
Throckley		232,313			216,217
Property Mastermind International		131,259			122,165
Others		231,393			229,319
Total due from related parties (short term)	$	6,404,961		$	5,714,741
Less: Impairment		(6,016,832	)		-
Due from related parties (short term)	$	388,129		$	5,714,741

The changes in the allowance for expected credit losses are as follows:

SCHEDULE OF IMPAIRMENT CREDIT LOSSES

	2025		2024
	For the Years Ended December 31,
	2025		2024

Balance at the beginning of the year	$	-	$	-
Add: Additions		6,016,832		-
Balance at the end of the year	$	6,016,832	$	-