Annual and transition report of foreign private issuers [Sections 13 or 15(d)]

DUE FROM RELATED PARTIES (Tables)

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DUE FROM RELATED PARTIES (Tables)
12 Months Ended
Dec. 31, 2025
Due From Related Parties  
SCHEDULE OF DUE FROM RELATED PARTIES

Given the uncertainty regarding recoverability, management has recognized an impairment of these balances during the current year.

 

    2025     2024  
    As of December 31,  
    2025     2024  
             
Due from related parties (Short term)                
Entrepreneur Resorts Limited     266,408       32,782  
BMV Finance     2,194,646       2,042,586  
Simon Zutshi     1,543,956       1,391,747  
BG3 Ltd.     782,251       728,052  
Zutshi LLP     422,527       393,252  
Vision1 Investments     311,064       289,511  
Crowd Property     289,144       269,110  
Throckley     232,313       216,217  
Property Mastermind International     131,259       122,165  
Others     231,393       229,319  
Total due from related parties (short term)   $ 6,404,961     $ 5,714,741  
Less: Impairment     (6,016,832 )     -  
Due from related parties (short term)   $ 388,129     $ 5,714,741  
SCHEDULE OF IMPAIRMENT CREDIT LOSSES

The changes in the allowance for expected credit losses are as follows:

 

    2025     2024  
    For the Years Ended December 31,  
    2025     2024  
             
Balance at the beginning of the year   $ -     $ -  
Add: Additions     6,016,832       -  
Balance at the end of the year   $ 6,016,832     $ -