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Accrued Liabilties and Other Payables
 6 Months Ended 12 Months Ended
Jun. 30, 2024
Dec. 31, 2023
Accrued Liabilties and Other Payables [Abstract]    
ACCRUED LIABILTIES AND OTHER PAYABLES

NOTE 7 — ACCRUED LIABILTIES AND OTHER PAYABLES

 

Accrued liabilities and other payables consist of the following:

 

   June 30,   December 31, 
   2024   2023 
Accrued expenses  $183,071   $43,633 
Withholding tax payable   4,168    7,349 
Compensation payable (Note 1)   14,183    144,015 
Accrued legal and professional fees   2,699,292    
--
 
Other payables   114,274    46,616 
   $315,696   $241,613 

 

Note 1: Compensation payable represented a claim relating to an employee of First Fertility PGS Center Limited (“FFC”). On April 23, 2023, the compensation agreement is finalized with the employee and the compensation is payable in 12 instalments within one year from 2023.

NOTE 7 — ACCRUED LIABILTIES AND OTHER PAYABLES

 

Accrued liabilities and other payables consist of the following:

 

   December 31, 
   2023   2022 
Accrued expenses  $43,633   $22,345 
Other tax payable   —    3,180 
Withholding tax payable   7,349    82,240 
Compensation payable (Note 1)   144,015    117,935 
Other payables   46,616    64,077 
   $241,613   $289,777 

 

Note 1:Compensation payable represented a claim relating to an employee of First Fertility PGS Center Limited (“FFC”). On April 23, 2023, the compensation agreement is finalized with the employee and the compensation is payable in 12 instalments within one year from 2023.