| Schedule of property, plant and equipment |
Schedule
of property, plant and equipment
| | |
Leasehold property | | |
Renovation | | |
Computer software | | |
Computer | | |
Office equipment | | |
Furniture and fittings | | |
Motor vehicles | | |
Testing equipment | | |
Total | | |
Total | |
| | |
| SGD | | |
| SGD | | |
| SGD | | |
| SGD | | |
| SGD | | |
| SGD | | |
| SGD | | |
| SGD | | |
| SGD | | |
| USD | |
| | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Cost: | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Balance at May 1, 2023 | |
| 680,000 | | |
| 152,660 | | |
| 20,440 | | |
| 14,633 | | |
| 207,318 | | |
| 115,556 | | |
| 83,600 | | |
| 4,808 | | |
| 1,279,015 | | |
| 979,787 | |
| Additions | |
| - | | |
| - | | |
| 25,981 | | |
| - | | |
| 5,400 | | |
| - | | |
| - | | |
| - | | |
| 31,381 | | |
| 24,039 | |
| Write-off | |
| - | | |
| (29,300 | ) | |
| - | | |
| (7,480 | ) | |
| (9,341 | ) | |
| (38,000 | ) | |
| - | | |
| - | | |
| (84,121 | ) | |
| (64,441 | ) |
| Depreciation | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Balance at April 30, 2024 | |
| 680,000 | | |
| 123,360 | | |
| 46,421 | | |
| 7,153 | | |
| 203,377 | | |
| 77,556 | | |
| 83,600 | | |
| 4,808 | | |
| 1,226,275 | | |
| 939,385 | |
| Additions | |
| - | | |
| - | | |
| - | | |
| - | | |
| 19,077 | | |
| 395 | | |
| - | | |
| - | | |
| 19,472 | | |
| 14,917 | |
| Disposal | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (30,800 | ) | |
| - | | |
| (30,800 | ) | |
| (23,594 | ) |
| Write-off | |
| - | | |
| - | | |
| - | | |
| - | | |
| (17,300 | ) | |
| - | | |
| - | | |
| - | | |
| (17,300 | ) | |
| (13,253 | ) |
| Balance at April 30, 2025 | |
| 680,000 | | |
| 123,360 | | |
| 46,421 | | |
| 7,153 | | |
| 205,154 | | |
| 77,951 | | |
| 52,800 | | |
| 4,808 | | |
| 1,197,647 | | |
| 917,455 | |
| | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Accumulated depreciation | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Balance at May 1, 2023 | |
| 71,144 | | |
| 112,763 | | |
| 17,032 | | |
| 12,639 | | |
| 188,854 | | |
| 90,137 | | |
| 37,397 | | |
| 4,305 | | |
| 534,271 | | |
| 409,278 | |
| Depreciation | |
| 19,854 | | |
| 24,672 | | |
| 8,419 | | |
| 1,994 | | |
| 13,606 | | |
| 15,510 | | |
| 18,432 | | |
| 503 | | |
| 102,990 | | |
| 78,895 | |
| Write-off | |
| - | | |
| (29,300 | ) | |
| - | | |
| (7,480 | ) | |
| (9,341 | ) | |
| (38,000 | ) | |
| - | | |
| - | | |
| (84,121 | ) | |
| (64,441 | ) |
| Balance at April 30, 2024 | |
| 90,998 | | |
| 108,135 | | |
| 25,451 | | |
| 7,153 | | |
| 193,119 | | |
| 67,647 | | |
| 55,829 | | |
| 4,808 | | |
| 553,140 | | |
| 423,732 | |
| Depreciation | |
| 19,854 | | |
| 15,225 | | |
| 20,970 | | |
| - | | |
| 10,088 | | |
| 9,310 | | |
| 10,237 | | |
| - | | |
| 85,684 | | |
| 65,638 | |
| Disposal | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (29,431 | ) | |
| - | | |
| (29,431 | ) | |
| (22,546 | ) |
| Write-off | |
| - | | |
| - | | |
| - | | |
| - | | |
| (17,300 | ) | |
| - | | |
| - | | |
| - | | |
| (17,300 | ) | |
| (13,253 | ) |
| Balance at April 30, 2025 | |
| 110,852 | | |
| 123,360 | | |
| 46,421 | | |
| 7,153 | | |
| 185,907 | | |
| 76,957 | | |
| 36,635 | | |
| 4,808 | | |
| 592,093 | | |
| 453,571 | |
| | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Carrying amount | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Balance at April 30, 2024 | |
| 589,002 | | |
| 15,225 | | |
| 20,970 | | |
| - | | |
| 10,258 | | |
| 9,909 | | |
| 27,771 | | |
| - | | |
| 673,135 | | |
| 515,653 | |
| | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Balance at April 30, 2025 | |
| 569,148 | | |
| - | | |
| - | | |
| - | | |
| 19,247 | | |
| 994 | | |
| 16,165 | | |
| - | | |
| 605,554 | | |
| 463,884 | |
|