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Right-of-Use Asset/Lease Liability (Tables)
12 Months Ended
Jun. 30, 2024
Right-of-Use Asset/Lease Liability [Abstract]  
Schedule of Right-of-Use Asset and Lease Liability
  

June 30,

2024

  

June 30,

2023

  

June 30,

2022

 
   RM   RM   RM 
             
Right-of-use asset            
Cost            
             
As at July 1   503,272    222,984    
-
 
Additions   
-
    280,288    222,984 
As at June 30   503,272    503,272    222,984 
                
Accumulated depreciation               
                
As at July 1   (243,746)   (116,801)   
-
 
Charge for the year   (124,572)   (126,945)   (116,801)
As at June 30   (368,318)   (243,746)   (116,801)
                
Net carrying amount   134,954    259,526    106,183 
   June 30,
2024
   June 30,
2023
   June 30,
2022
 
   RM   RM   RM 
             
Lease liability            
             
As at July 1   260,592    108,069    
-
 
Additions   
-
    280,288    222,984 
Interest charged   10,307    4,235    6,085 
    270,899    392,592    229,069 
Payment of:               
- principal   (121,693)   (127,765)   (114,915)
- interest   (10,307)   (4,235)   (6,085)
    (132,000)   (132,000)   (121,000)
Net carrying amount   138,899    260,592    108,069 

 

   June 30,
2024
  

June 30,

2023

   June 30,
2022
 
   RM   RM   RM 
At the end of the year            
             
Represented by:            
Current liabilities   127,945    121,693    108,069 
Non-current liabilities   10,954    138,899    - 
    138,899    260,592    108,069 
Schedule of Amounts Recognized in Profit or Loss The following are the amounts recognized in profit or loss:
   June 30,
2024
   June 30,
2023
   June 30,
2022
 
   RM   RM   RM 
Administrative expenses:            
- depreciation of right of use asset   124,572    126,945    116,801 
- expense relating to short-term leases   81,756    96,000    104,774 
- expense relating to leases of low-value assets   6,360    6,095    4,770 
                
Finance costs:               
- interest expense on lease liability   10,307    4,235    6,085 

 

Schedule of Maturity Profile of the Lease Liability The table below summarizes the maturity profile of the lease liability as at the end of the reporting period based on contractual undiscounted repayment obligations as follows:
   Weighted
average
incremental
borrowing
rate
   Within
one year
   One to
five years
   Total 
   %   RM   RM   RM 
June 30, 2024                
                 
Lease liability   3.88-5.02    132,000    11,000    143,000 
                     
June 30, 2023                    
                     
Lease liability   3.88-5.02    132,000    143,000    275,000 
                     
June 30, 2022                    
                     
Lease liability   3.88    110,000    
-
    110,000 
Schedule of Reconciliation of Liability Arising from Financing Activities For the purpose of the statements of cash flows, the reconciliation of liability arising from financing activities as follows:
   

June 30,

2024

   

June 30,

2023

   

June 30,

2022

 
    RM     RM     RM  
                   
Cash flows     (132,000 )     (132,000 )     (121,000 )
                         
Non-cash flows                        
- additions     -       280,288       222,984  
- accretion of interest     10,307       4,235       6,085  
At the end of the year     (121,693 )     152,523       108,069