INCOME TAX EXPENSES (Tables)

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE BENEFIT

The income tax provision consists of the following components:

	For the years ended December 31,
	2022			2023			2024		2024
	SGD’000			SGD’000			SGD’000		USD’000
Income tax:
Current year		289			99			150		110
Under provision of prior years		-			20			-		-
Current Income Tax Expense Benefit		289			119			150		110
Deferred tax:
Current year		(61	)		(47	)		100		73
Under provision of prior years		7			39			-		-
Deferred Income Tax Expense Benefit		(54	)		(8	)		100		73
Income Tax Expense (Benefit)		235			111			250		183

SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION

	For the years ended December 31,
	2022			2023			2024			2024
	SGD’000			SGD’000			SGD’000			USD’000
Income before tax expenses:		1,427			630			282			208
Tax at the domestic income tax rate		243			107			48			35
Tax effect of expenses that are not deductible in determining taxable profit		27			39			605			443
Under provision in prior years		7			12			-			-
Tax effect of non-taxable incomes		(42	)		(47	)		(403	)		(295	)
Income Tax Expense (Benefit)		235			111			250			183