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Consolidated Statements of Cash Flows - USD ($)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net income/(loss) $ 9,989 $ (74,450)
Adjustments to reconcile net profit to net cash used in operating activities:    
Amortization 38,939 17,712
Changes in operating assets and liabilities:    
Inventories (53,805) 19,475
Prepayment, deposits and other receivables (119,084) (17,166)
Other payables and accrued liabilities (62,192) 70,998
Deferred revenue (119,843) 121,612
Change in lease liability (39,278) (17,712)
Account payables 12,474
Receipt in advance 14,645
Net cash (used in)/provided by operating activities (318,155) 120,469
CASH FLOWS FROM FINANCING ACTIVITIES:    
Amount due to director 179,956 84,561
Net cash provided by financing activities 179,956 84,561
Effect of exchange rate changes on cash and cash equivalents 1,431 (5,362)
Net (decrease)/increase in cash and cash equivalents (136,768) 199,668
Cash and cash equivalents, beginning of year 232,706 33,038
CASH AND CASH EQUIVALENTS, END OF YEAR 95,938 232,706
SUPPLEMENTAL CASH FLOWS INFORMATION    
Cash paid for income taxes
Cash paid for interest paid