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Leases (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Leases

Schedule of Finance Lease

The following table shows financing lease liabilities from the financial institutions, and the associated financial statement line items as follows:

 Schedule of Finance Lease

		December 31, 2023				June 30, 2024				June 30, 2024
		SGD				SGD				USD
Liabilities
Financing lease liabilities current			16,680				16,680				12,343
Financing lease liabilities non-current			11,120				2,780				2,057

The following table shows financing lease liabilities from the financial institutions, and the associated financial statement line items as follows at December 31:

 Schedule of Finance Lease

		2022				2023				2023
		SGD				SGD				USD
Liabilities
Financing lease liabilities current			16,680				16,680				12,343
Financing lease liabilities non-current			27,800				11,120				8,229

Schedule of Finance Lease Asset

As of December 31, 2023 and June 30, 2024, leased assets which are included in the “Property, plant and equipment” of the unaudited condensed consolidated balance sheet of following:

 Schedule of Finance Lease Asset

		December 31, 2023				June 30, 2024				June 30, 2024
		SGD				SGD				USD
Motor vehicles at cost			128,000				128,000				94,720
Less: Accumulated depreciation			(87,467	)			(100,267	)			(74,197	)
Motor vehicles, net			40,533				27,733				20,523

As of December 31, 2022 and 2023, leased assets which are included in the “Property, plant and equipment” of the consolidated balance sheet of following at December 31:

 Schedule of Finance Lease Asset

		2022				2023				2023
		SGD				SGD				USD
Motor vehicles at cost			132,508				128,000				94,720
Less: Accumulated depreciation			(64,421	)			(87,467	)			(64,725	)
Motor vehicles, net			68,087				40,533				29,995

Schedule of Financing Lease Expenses

Information relating to financing lease activities during the six months ended June 30, 2023 and 2024 are as follows:

 Schedule of Financing Lease Expenses

		For the six months ended
		June 30, 2023				June 30, 2024				June 30, 2024
		SGD				SGD				USD
Financing lease expenses
Depreciation			12,800				12,800				9,472
Interest of lease liabilities			960				960				710
Total financing lease expenses			13,760				13,760				10,182

Information relating to financing lease activities during the years ended December 31, 2022 and 2023 are as follows:

 Schedule of Financing Lease Expenses

		2022				2023				2023
		SGD				SGD				USD
Financing lease expenses
Depreciation			26,502				25,600				18,944
Interest of lease liabilities			1,942				1,920				1,421
Total financing lease expenses			28,444				27,520				20,365

Schedule of Maturities of Lease Liabilities

Maturities of lease liabilities were as follows:

 Schedule of Maturities of Lease Liabilities

		SGD				USD
For the year ending June 30,
2025			21,608				15,990
Year one			21,608				15,990
Total lease payments			21,608				15,990
Less: imputed interest			(2,148	)			(1,590	)
Total			19,460				14,400

Maturities of lease liabilities were as follows:

 Schedule of Maturities of Lease Liabilities

		SGD				USD
For the year ending December 31,
2024			18,600				13,764
Year one			18,600				13,764
2025			12,308				9,108
Year two			12,308				9,108
Total lease payments			30,908				22,872
Less: imputed interest			(3,108	)			(2,300	)
Total			27,800				20,572

Schedule of Operating Lease Liabilities

The following table shows operating lease liabilities and the associated financial statement line items:

 Schedule of Operating Lease Liabilities

		December 31, 2023				June 30, 2024				June 30, 2024
		SGD				SGD				USD
Liabilities
Operating lease liabilities – current – related party			-				703,518				520,604
Operating lease liabilities – non current – related party			-				357,673				264,678
Total			-				1,061,191				785,282

Schedule of Operating Lease Right of use assets, net

As of December 31, 2023 and June 30, 2024, “Right-of-use assets, net” consisted of the following:

 Schedule of Operating Lease Right of use assets, net

		December 31, 2023				June 30, 2024				June 30, 2024
		SGD				SGD				USD
Right of use assets – related party			-				1,407,124				1,041,272
Less: Accumulated amortization			-				345,933				255,990
Right of use assets, net – related party			-				1,061,191				785,282

Schedule of Operating Lease Expenses

Information related to operating lease activities during the periods are as follows:

 Schedule of Operating Lease Expenses

		For the six months ended
		June 30, 2023				June 30, 2024				June 30, 2024
		SGD				SGD				USD
Operating lease expenses
Amortization			-				345,933				255,990
Interest of lease liabilities			-				14,067				10,410
Total operating lease expenses			-				360,000				266,400

Schedule of Future Operating Lease Payments

Future operating lease payments as of June 30, 2024 are detailed as follows:

 Schedule of Future Operating Lease Payments

		SGD				USD
For the year ending June 30,
2025			720,000				532,800
2026			360,000				266,400
Total lease payments			1,080,000				799,200
Less: imputed interest			(18,809	)			(13,918	)
Present value of operating lease liabilities			1,061,191				785,282
Less: Current portion			703,518				520,604
Long-term potion of operating lease liabilities			357,673				264,678

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Tabular disclosure of undiscounted cash flows of finance lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to finance lease liability recognized in statement of financial position.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 842
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478964/842-20-50-6

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Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 842
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478964/842-20-50-4

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-Topic 842
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478964/842-20-50-6

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