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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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