PLANT AND EQUIPMENT, NET

12 Months Ended

Dec. 31, 2024

Property, Plant and Equipment [Abstract]

PLANT AND EQUIPMENT, NET

NOTE 7 – PLANT AND EQUIPMENT, NET

Plant and equipment, net consist of the following:

	December 31,
	2024			2023
At cost:
Furniture and fixtures	$	3,203		$	3,184
Equipment		28,319			28,155
Motor vehicles		72,622			100,084
		104,144			131,423
Less: accumulated depreciation		(53,309	)		(65,858	)
Total	$	50,835		$	65,565

Depreciation expense under finance lease for the years ended December 31, 2024, 2023 and 2022 was $14,453, $7,201 and $Nil, respectively. Depreciation expense on other assets for the years ended December 31, 2024, 2023 and 2022 was $584, $1,228 and $2,603, respectively.

As at December 31, 2024 and 2023, there was carrying amount of $50,835 and $64,982 of motor vehicle was held by finance lease liability.