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Consolidated Statements of Cash Flows - USD ($)
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net income (loss) $ (1,253,608) $ 254,640
Adjustments to reconcile net loss to net cash used in operating activities    
Imputed interest expense 82,583 29,603
Depreciation 10,200 10,806
Changes in operating assets and liabilities:    
Deposit, prepayments, and other receivables 15,488 (42,723)
Accounts payable (5,904) 9,454
Accrual and other payable 133,531 80,365
Receipts in advance 48,664 (311,070)
Deferred revenue (102,326) (1,494,902)
Income tax payable (25,255) 21,348
Operating lease right-of-use assets 169,464 143,557
Operating lease liabilities (198,529) (139,997)
Net cash used in operating activities (1,125,692) (1,438,919)
CASH FLOWS FROM FINANCING ACTIVITIES:    
Proceeds from related parties 312,348
Funds advanced from related parties 695,276 1,174,209
Repayment to director (6,460)
 Net cash provided by financing activities 1,007,624 1,167,749
Effect of exchange rate changes on cash and cash equivalents 13,929 5,557
Net change in cash and cash equivalents (104,139) (265,613)
Cash and cash equivalents, beginning of year 559,119 824,733
CASH AND CASH EQUIVALENTS, END OF YEAR 454,980 559,119
SUPPLEMENTAL CASH FLOWS INFORMATION    
Income taxes paid 25,927
Interest paid
NON-CASH INVESTING AND FINANCING ACTIVITIES:    
Right-of-use asset exchanged for lease liability $ 494,541