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Related Party Balances and Transactions (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2024 | Dec. 31, 2023
Related Party Balances and Transactions [Abstract] |  |
Schedule of Amount Due from and Due to Related Parties | The summary of amount due from and due to related parties as the following:
|  |  |  | June 30, |  |  | December 31, |
|  | Relationship |  | 2024 |  |  | 2023 |
Due from shareholders consist of the following: |  |  |  |  |  |  |  |
Mr. Siu Wing Fung, Alfred (“Mr. Siu”) and Ms. Fong Hei Yue, Tina (“Ms. Fong”) |  | Shareholders and directors (note 1) |  | $ | — |  |  | $ | 354,285 |
Due to a related party consist of the following: |  |  |  |  |  |  |  |  |  |
Mr. Siu Wing Fung, Alfred (“Mr. Siu”) and Ms. Fong Hei Yue, Tina (“Ms. Fong”) |  | Shareholders and directors (note 1) |  | $ | (221,203 | ) |  | $ | — |
| The summary of amount due from and due to related parties as the following:
|  |  |  | December 31, |
|  | Relationship |  | 2023 |  |  | 2022 |
Due from shareholders consist of the following: |  |  |  |  |  |  |  |
Mr. Siu Wing Fung, Alfred (“Mr. Siu”) and Ms. Fong Hei Yue, Tina (“Ms. Fong”) |  | Shareholders and directors (note 1) |  | $ | 354,285 |  |  | $ | 2,240,872 |
Due to a related party consist of the following: |  |  |  |  |  |  |  |  |  |
Harcourt Limited |  | A related company (note 2) |  | $ | - |  |  | $ | (110,773 | )
| (1) | Ms. Fong is the spouse of Mr. Siu. As of December 31, 2023 and 2022, the due from shareholders balance was $354,285 and $2,240,872, respectively.
| (2) | The directors and shareholders of Harcourt Limited are Mr. Siu and Ms. Fong, Harcourt Limited therefore has the common ultimate beneficial owners with the Company.
Schedule of Balance Due from Shareholders | The balance due from shareholders consist of the following:
|  | June 30, |  |  | December 31, |
|  | 2024 |  |  | 2023 |
Due (to) from shareholders |  | $ | (221,203 | ) |  | $ | 372,103 |
Less: allowance for expected credit loss |  |  | — |  |  |  | (17,818 | )
|  | $ | (221,203 | ) |  | $ | 354,285 |
| The balance due from shareholders consist of the following:
|  | December 31, |
|  | 2023 |  |  | 2022 |
Due from shareholders |  | $ | 372,103 |  |  | $ | 2,257,931 |
Less: allowance for expected credit loss |  |  | (17,818 | ) |  |  | (17,059 | )
|  | $ | 354,285 |  |  | $ | 2,240,872 |
Schedule of Movement of Allowances for Expected Credit Loss | The movement of allowances for expected credit loss is as follow:
|  | June 30, |  |  | December 31, |
|  | 2024 |  |  | 2023 |
Balance at beginning of the period |  | $ | (17,818 | ) |  | $ | (17,059 | )
Provision |  |  | — |  |  |  | (759 | )
Revised |  |  | 17,818 |  |  |  | — |
Ending balance |  | $ | — |  |  | $ | (17,818 | )
| The movement of allowances for expected credit loss is as follow:
|  | December 31, |
|  | 2023 |  |  | 2022 |
Balance at beginning of the year |  | $ | (17,059 | ) |  | $ | (6,312 | )
Provision |  |  | (759 | ) |  |  | (10,747 | )
Ending balance |  | $ | (17,818 | ) |  | $ | (17,059 | )
Schedule of Consolidated Financial Statements | In addition to the transactions and balances detailed elsewhere in these consolidated financial statements, the Company had the following transactions with related parties:
|  | June 30, |
|  | 2024 |  |  | 2023 |
Directors’ remuneration to Mr. Siu Wing Fung, Alfred |  | $ | 95,000 |  |  | $ | 60,000 |
Directors’ remuneration to Ms. Fong Hei Yue, Tina |  |  | 95,000 |  |  |  | 60,000 |
| In addition to the transactions and balances detailed elsewhere in these consolidated financial statements, the Company had the following transactions with related parties:
|  | December 31, |
|  | 2023 |  |  | 2022 |  |  | 2021 |
Directors’ remuneration to Mr. Siu Wing Fung, Alfred |  | $ | 125,000 |  |  | $ | 120,000 |  |  | $ | 100,000 |
Directors’ remuneration to Ms. Fong Hei Yue, Tina |  |  | 125,000 |  |  |  | 120,000 |  |  |  | 100,000 |
Waiver of related party balance of Mr. Siu Wing Fung, Alfred |  |  | (88,151 | ) |  |  | — |  |  |  | — |

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