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Consolidated Balance Sheets - USD ($)
Dec. 31, 2024
Dec. 31, 2023
Current assets    
Cash and cash equivalents $ 389,651 $ 399,300
Accounts receivable 914,092 637,647
Prepayments, deposits paid and other receivables 964,762 383,632
Total current assets 2,268,505 1,428,252
Non-current assets    
Property, plant and equipment, net 90,322 5,712
Intangible assets, net 255,962 339,906
Right-of-use assets – operating lease 44,822
Total non-current assets 346,284 390,440
Total assets 2,614,789 1,818,692
Current liabilities    
Accounts payable 49,719
Accrued expenses and other payables 185,697 58,682
Receipt in advance 57,545
Operating lease liabilities – current 44,822
Current income tax payable 303,687 152,532
Total current liabilities 489,384 417,008
Non-current liabilities    
Deferred tax liabilities 43,262 57,027
Total liabilities 532,646 474,035
Commitments and contingencies
Shareholders’ equity    
Ordinary Shares, $0.00004 par value; 1,250,000,000 shares authorized, 25,000,000 (2023: 2,525,000) shares issued and outstanding 1,000 101
Additional paid-in capital 407,056 49,899
Amount due from immediate holding company (50,000) (50,000)
Retained earnings 1,724,087 1,344,657
Total shareholders’ equity 2,082,143 1,344,657
Total liabilities and equity 2,614,789 1,818,692
Related Party    
Current assets    
Amounts due from related parties 7,673
Current liabilities    
Amount due to a related party $ 53,708