0001493152-26-023516 | 20-F | XBRL Viewer | Fitness Champs Holdings LTD

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CONCENTRATIONS OF RISK (Details Narrative) - SGD ($)	12 Months Ended
CONCENTRATIONS OF RISK (Details Narrative) - SGD ($)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Risks and Uncertainties [Abstract]
Trade receivables	$ 0	$ 0
Interest rate	3.75%	4.82%	2.50%

SCHEDULE OF FINITE USEFUL LIVES ARE AMORTIZED INTANGIBLE ASSETS (Details)	Dec. 31, 2025
Accounting Policies [Abstract]
Finite useful lives for Software	5 years

Pay vs Performance Disclosure $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2025 USD ($)	Dec. 31, 2025 SGD ($)	Dec. 31, 2024 SGD ($)	Dec. 31, 2023 SGD ($)
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (1,063)	$ (1,365)	$ 172	$ 1,118

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

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+ Details

Consolidated Statements of Cash Flows $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2025 USD ($)	Dec. 31, 2025 SGD ($)	Dec. 31, 2024 SGD ($)	Dec. 31, 2023 SGD ($)
Cash flows from operating activities:
Net income	$ (1,063)	$ (1,365)	$ 172	$ 1,118
Depreciation and amortization	78	101	84	31
Interest expense	14	18	22	22
Interest on lease liability	1	1	3
Interest income	(3)	(4)	(6)	(3)
Change in working capital:
Accounts receivable			1	(1)
Deposits, prepayments and other receivables	951	1,304	(85)	(127)
Accounts payable and accrued liabilities	466	555	77	203
Income tax payable	3	4	(186)	53
Net cash provided by (used in) operating activities	447	614	82	1,296
Cash flows from investing activities:
Deposits, prepayments and other receivables	3	4	6	3
Purchase of property and equipment	(1)	(1)	(33)	(611)
Purchase of intangible asset	(24)	(31)	(59)
Net cash provided by (used in) investing activities	(22)	(28)	(86)	(608)
Cash flows from financing activities:
Proceeds of bank borrowings				420
Dividends paid			(300)
Repayment of Director's loan	(1,278)	(1,641)	(125)	(670)
Proceeds from borrowings from director	568	730	1,254
Payment of transaction cost in connection to the issuance of shares			(1,154)
Repayment of bank borrowings	(27)	(62)	(112)	(105)
Interest paid	(14)	(18)	(22)	(22)
Principal payment of lease liabilities	(27)	(37)	(35)
Payment of interest on lease liabilities	(1)	(1)	(3)
Proceeds from issuance of shares	1,656	2,126
Net cash used in financing activities	877	1,097	(497)	(377)
Effect of Exchange Rate Changes on Cash	(17)	(7)
Net change in cash and cash equivalents	1,302	1,683	(501)	311
BEGINNING OF YEAR	230	314	815	504
END OF YEAR	1,549	1,990	314	815
Supplemental Cash Flow Information:
Cash paid for income tax			(185)	(65)
Cash paid for interest	(15)	(19)	(25)	(22)
Supplemental Disclosure of Non-Cash Financing Activities:
Payment of dividends				(1,236)
Repayment of amount due from director				$ 1,236

SCHEDULE OF AMOUNT DUE FROM DIRECTOR (Details) - SGD ($)	Dec. 31, 2025	Dec. 31, 2024
Amount Due To Director
Amount due to director	$ 218,000	$ 1,129,000

SCHEDULE OF RECONCILIATION OF INCOME TAX RATE (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2025 USD ($)	Dec. 31, 2025 SGD ($)	Dec. 31, 2024 SGD ($)	Dec. 31, 2023 SGD ($)
Income Tax Disclosure [Abstract]
Effect of foreign tax rates		$ (231)	$ 29	$ 210
Tax effect on non-deductible expenses		11	10	7
Tax effect on non-taxable income				(9)
Corporate tax exemption			(22)	(17)
Deferred tax assets not recognized		165
Effect of lower tax rates in foreign jurisdictions		74	23
(Over)/Under-provision in prior year		4	(5)
Corporate tax rebate			(16)	(40)
Utilization of prior year tax losses		(19)	(20)	(34)
Income tax expense/(benefit)	$ 3	$ 4	$ (1)	$ 117

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) $ in Thousands	12 Months Ended
	Dec. 31, 2025 SGD ($)	Dec. 31, 2024 SGD ($)	Dec. 31, 2023 SGD ($)	Dec. 31, 2025 USD ($)	Dec. 31, 2025 SGD ($)
Property, Plant and Equipment [Line Items]
Foreign currency exchange rate				1.00	1.00
Foreign currency exchange rate				1.2841	1.2841
Government grants	$ 94,000	$ 107,000	$ 48,000
Employee compensation	$ 132,000	125,000	$ 118,000
Cash and cash equivalents		$ 314,000		$ 1,549	$ 1,990,000
Interest risk rate	3.75%	4.82%	2.50%
Minimum [Member]
Property, Plant and Equipment [Line Items]
Interest risk rate	3.75%	4.82%	2.50%

DISAGGREGATION OF REVENUE

12 Months Ended

Dec. 31, 2025

Revenue from Contract with Customer [Abstract]

DISAGGREGATION OF REVENUE

NOTE 3 - DISAGGREGATION OF REVENUE

	2023		2024		2025
	For the years ended December 31,
	2023		2024		2025
	S$’000		S$’000		S$’000
Government sector		1,994		1,700		1,701
Private sector		2,656		2,516		2,449
Disaggregation of revenue total		4,650		4,216		4,150

In the following table, revenue is disaggregated by the timing of revenue recognition.

	2023		2024		2025
	For the years ended December 31,
	2023		2024		2025
	S$’000		S$’000		S$’000
Revenue recognition at a single point in time:
Sales of merchandise		4		7		7

Revenue recognition over time:
Swim fees		4,646		4,209		4,139
Pickleball		-		-		4
		4,650		4,216		4,150

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

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+ Details

INCOME TAX EXPENSE

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

INCOME TAX EXPENSE

NOTE 14 - INCOME TAX EXPENSE

The provision for income taxes consisted of the following:

SCHEDULE OF INCOME TAX EXPENSE

	2023		2024			2025
	For the years ended December 31,
	2023		2024			2025
	S$’000		S$’000			S$’000
Current year income tax expense		117		4			-
(Over)/Under-provision in prior year		-		(5	)		4
Income tax expense/(benefit)		117		(1	)		4

The effective tax rate in the years presented is the result of the mix of income earned in various tax jurisdictions that apply a broad range of income tax rate. Our Company’s subsidiaries mainly operate in Singapore that are subject to taxes in the jurisdictions in which they operate, as follows:

Cayman Islands

Fitness Champs Holdings Limited is an exempted Cayman Islands company and is presently not subject to income taxes or income tax filing requirements in the Cayman Islands or the United States.

BVI

Northen Star Limited is an exempted British Virgin Islands company and is presently not subject to income taxes or income tax filing requirements in the British Virgin Islands or the United States.

Dubai

Fitness Champs Excellence Sports Academy LLC is operating in Dubai and are subject to the Dubai tax law at the corporate tax rate at 9% on the assessable income arising in Dubai during its tax year.

As of December 31, 2025, the operation in Dubai incurred S$160,000 (2024: S$ Nil) of cumulative net operating losses which can be carried forward to offset future taxable income. The net operating loss carryforwards has no expiration. The Company has provided for a full valuation allowance against the deferred tax assets of S$160,000 (2024: S$ Nil) on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future.

Singapore

Fitness Champs Aquatics Pte Ltd and Fitness Champs Pte Ltd are operating in Singapore and are subject to the Singapore tax law at the corporate tax rate at 17% on the assessable income arising in Singapore during its tax year.

The components of the deferred tax assets are as follows:

SCHEDULE OF DEFERRED TAX ASSETS

	2024			2025
	As of December 31,
	2024			2025
	S$’000			S$’000
Tax loss carrying forwards		138			918

Deferred tax assets		23			156
Valuation allowance		(23	)		(156	)
Total deferred tax assets, net		-			-

As of December 31, 2025, the operation in Singapore incurred S$918,000 (2024: S$138,000) of cumulative net operating losses which can be carried forward to offset future taxable income. The net operating loss carryforwards has no expiration. The Company has provided for a full valuation allowance against the deferred tax assets of S$156,000 (2024: S$23,000) on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future.

Below is the reconciliation of the statutory tax rate to the effective tax rate after the adoption of ASU 2023-09:

	2023					2024					2025
	For the years ended December 31,
	2023					2024					2025
	S$’000			Effective Tax rate		S$’000			Effective Tax rate		S$’000			Effective Tax rate
Income tax expense at Cayman statutory rate		-		-			-		-			-		-
Effect of foreign tax rates		210		17.00	%		29		17.00	%		(231	)	17.00	%
Tax effect on non-deductible expenses		7		0.57	%		10		5.85	%		11		-0.81	%
Tax effect on non-taxable income		(9	)	-0.73	%		-		-			-		-
Corporate tax exemption		(17	)	-1.38	%		(22	)	-12.87	%		-		-
Deferred tax assets not recognized		-		-			-		-			165		-12.13	%
Effect of lower tax rates in foreign jurisdictions		-		-			23		13.45	%		74		-5.44	%
(Over)/Under-provision in prior year		-					(5	)	-2.92	%		4		-0.29	%
Corporate tax rebate		(40	)	-3.24	%		(16	)	-9.36	%		-		-	%
Utilization of prior year tax losses		(34	)	-2.75	%		(20	)	-11.70	%		(19	)	1.40	%
Income tax expense/(benefit)		117		9.47	%		(1	)	-0.55	%		4		-0.28	%

Uncertain tax positions

The Company evaluates the uncertain tax position (including the potential application of interest and penalties) based on the technical merits, and measures the unrecognized benefits associated with the tax positions. As of December 31, 2024, and 2025, the Company did not have any significant unrecognized uncertain tax positions. The Company did not incur any interest and penalties related to potential underpaid income tax expenses for the financial years ended December 31, 2023, 2024, and 2025 and also did not anticipate any significant increases or decreases in unrecognized tax benefits in the next 12 months from December 31, 2025.

- Definition

The entire disclosure for income tax.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147480990/946-20-50-13

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (SX 210.4-08(h)(2))
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147482685/740-10-50-21

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (b)
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Dec. 31, 2025

Accounting Policies [Abstract]

Basis of Presentation

(a)	Basis of Presentation

The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the regulations of the U.S. Securities and Exchange Commission (“SEC”).

Use of Estimates and Assumptions

(b)	Use of Estimates and Assumptions

The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities as of the date of the consolidated financial statements and the reported amounts of revenues and expenses during the years presented. Significant accounting estimates in the period include the allowance for doubtful accounts on accounts and other receivables, useful lives for property, plant and equipment and assumptions used in assessing right-of-use assets and impairment of long-lived assets.

Actual results could differ from these estimates.

Basis of Consolidation

(c)	Basis of Consolidation

The consolidated financial statements include the financial statements of the Company and its subsidiaries. All significant inter-company balances and transactions within the Company have been eliminated upon consolidation.

On consolidation the entities should be combined for all periods that the relationship of common control started and the transaction would be treated as a capital transaction with any gain or loss on acquisition adjusted through equity. The consolidated entity would not recognize any goodwill and/or gain/losses from the acquisition and results of operations would be presented for all periods under common control.

The consolidated financial statements of the Company were prepared by applying the pooling of interest method. Accordingly, the results of the Company include the results of the subsidiaries for the years ended December 31, 2023, 2024 and 2025. Such manner of presentation reflects the economic substance of the companies, which were under common control throughout the relevant period, as a single economic enterprise, although the legal parent-subsidiary relationships were not established.

Foreign Currency Translation and Transaction

(d)	Foreign Currency Translation and Transaction

Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statement of operations.

The accompanying consolidated financial statements are presented in the Singapore Dollar (“S$”), which is the reporting currency of the Company. In addition, the Company and subsidiaries are operating in Singapore, maintain their books and record in their local currency, Singapore Dollars, which is a functional currency as being the primary currency of the economic environment in which their operations are conducted.

Translation gains and losses that arise from exchange rate fluctuations from transactions denominated in a currency other than the functional currency are translated, as the case may be, at the rate on the date of the transaction and included in the results of operations as incurred.

Translations of the consolidated balance sheets, consolidated statements of operations and comprehensive income and consolidated statements of cash flows from S$ into US$ as of and for the year ended December 31, 2025 are solely for the convenience of the reader and were calculated at the rate of US$1.00 = S$1.2841, as set forth in the statistical release of the Federal Reserve System on December 31, 2025. No representation is made that the S$ amounts could have been, or could be, converted, realized or settled into US$ at that rate on December 31, 2025, or at any other rate.

Cash and Cash Equivalents

(e)	Cash and Cash Equivalents

Cash and cash equivalents consist primarily of cash in readily available checking and saving accounts. Cash equivalents consist of highly liquid investments that are readily convertible to cash and that mature within three months or less from the date of purchase. The carrying amounts approximate fair value due to the short maturities of these instruments. The Company maintains most of its bank accounts in Singapore.

Accounts Receivable

(f)	Accounts Receivable

Accounts receivables include trade accounts due from customers in the sale of products and services.

Accounts receivables are recorded at the invoiced amount and do not bear interest, which are due within contractual payment terms. The Company seeks to maintain strict control over its outstanding receivables to minimize credit risk. Overdue balances are reviewed regularly by senior management. Management reviews its receivables on a regular basis to determine if the bad debt allowance is adequate and provides allowance when necessary.

The Company makes estimates of expected credit losses for the allowance for doubtful accounts based upon its assessment of various factors, including (i) historical experience, (ii) the age of the accounts receivable balances, (iii) credit quality of its customers, (iv) current economic conditions, (v) reasonable and supportable forecasts of future economic conditions, and other factors that may affect its ability to collect from customers. Expected credit losses are estimated on a pool basis when similar risk characteristics exist using an age-based reserve model. Receivables that do not share risk characteristics are evaluated on an individual basis. Estimates of expected credit losses on trade receivables are recorded at inception and adjusted over the contractual life.

The Company do not have any accounts receivables as at December 31, 2024 and 2025.

The Company does not hold any collateral or other credit enhancements over its accounts receivable balances.

Property and Equipment, net

(g)	Property and Equipment, net

Property and equipment are stated at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is calculated on the straight-line basis over the following expected useful lives from the date on which they become fully operational and after taking into account their estimated residual values:

		Expected useful life
Computer & software		3 years
Fixtures and fittings		3 years
Leasehold industrial property		Over the remaining lease term
Renovations		5 years

Expenditure for repairs and maintenance is expensed as incurred. When assets have retired or sold, the cost and related accumulated depreciation are removed from the accounts and any resulting gain or loss is recognized in the results of operations.

Intangible Assets

(h)	Intangible Assets

The cost of intangible assets with determinable useful lives is amortized to reflect the pattern of economic benefits. Software, technology, and other intangibles with contractual terms are generally amortized over their respective legal or contractual lives. When certain events or changes in operating conditions occur, an impairment assessment is performed and lives of intangible assets with determinable lives may be adjusted.

Intangible assets with finite useful lives are amortized over the estimated economic lives of the intangible assets as follows:

		Expected useful life
Software		5 years

Impairment of Long-Lived Assets

(i)	Impairment of Long-Lived Assets

In accordance with the provisions of ASC Topic 360, Impairment or Disposal of Long-Lived Assets, all long-lived assets such as property and equipment, right of use and intangible assets owned and held by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is evaluated by a comparison of the carrying amount of an asset to its estimated future undiscounted cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amounts of the assets exceed the fair value of the assets.

Revenue Recognition

(j)	Revenue Recognition

The Company receives a certain portion of its non-interest income from contracts with customers, which are accounted for in accordance with Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (Topic 606) (“ASC 606”).

ASC 606-10 provided the following overview of how revenue is recognized from the Company’s contracts with customers: The Company recognizes revenue on a gross basis to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services.

	Step 1:	Identify the contract(s) with a customer.
	Step 2:	Identify the performance obligations in the contract.
	Step 3:	Determine the transaction price – The transaction price is the amount of consideration in a contract to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer.
	Step 4:	Allocate the transaction price to the performance obligations in the contract – Any entity typically allocates the transaction price to each performance obligation on the basis of the relative standalone selling prices of each distinct good or service promised in the contract.
	Step 5:	Recognize revenue when (or as) the entity satisfies a performance obligation – An entity recognizes revenue when (or as) it satisfies a performance obligation by transferring a promised good or service to a customer (which is when the customer obtains control of that good or service). The amount of revenue recognized is the amount allocated to the satisfied performance obligation. A performance obligation may be satisfied at a point in time (typically for promises to transfer goods to a customer) or over time (typically for promises to transfer service to a customer).

The Company currently generates its revenue from the following main sources:

Revenue from goods sold and services provided

Revenue is measured based on the consideration specified in a contract with a customer. The Group recognizes revenue when it satisfies a performance obligation by transferring control of promised goods or services to the customer. The amount of revenue recognized is the amount of the transaction price allocated to the satisfied performance obligation. The amount of revenue presented is the amount net of goods and service taxes and discounts and referral rebates.

(i) School-based Swimming Lessons

Revenue from school-based swimming lessons is recognized over time when the Group satisfies its performance obligation by conducting swimming classes to the student.

(ii) Private swimming lessons and aquatic sports

Revenue from private swimming lessons and aquatics sports is recognized over time when the Group satisfies its performance obligation by conducting swimming classes to the student.

(iii) Sales of merchandise

Revenue from sales of merchandise is recognized at a point in time when the Group satisfies its performance obligation by transferring the control of a promised merchandise to the customer.

(iv) Pickleball

Revenue from Pickleball is recognized over time when the Group satisfies its performance obligation by conducting pickleball classes to the student.

Government Grants

(k)	Government Grants

A government grant or subsidy is not recognized until there is reasonable assurance that: (a) the enterprise will comply with the conditions attached to the grant; and (b) the grant will be received. When the Company receives government grant or subsidies but the conditions attached to the grants have not been fulfilled, such government subsidies are deferred and recorded under other payables and accrued expenses, and other long-term liability. The classification of short-term or long-term liabilities is dependent on the management’s expectation of when the conditions attached to the grant can be fulfilled. For the years ended December 31, 2023, 2024, and 2025, the Company received government subsidies of approximately S$48,000, S$107,000 and S$94,000 for each respective year, which are recognized as government grants in the consolidated statements of operations.

Selling and Distribution

(l)	Selling and Distribution

Selling and distribution expenses include the costs of advertising, promotions and entertainment expenses.

Comprehensive Income

(m)	Comprehensive Income

ASC Topic 220, Comprehensive Income, establishes standards for reporting and display of comprehensive income, its components and accumulated balances. Comprehensive income as defined includes all changes in equity during a period from non-owner sources. Accumulated other comprehensive income, as presented in the accompanying statement of shareholder’s equity, consists of changes in unrealized gains and losses on foreign currency translation. This comprehensive income is not included in the computation of income tax expense or benefit.

Income Taxes

(n)	Income Taxes

Income taxes are determined in accordance with the provisions of ASC Topic 740, Income Taxes (“ASC 740”).

Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts.

For the years ended December 31, 2023, 2024 and 2025, the Company did not have any interest and penalties associated with tax positions. As of December 31, 2024 and 2025, the Company did not have any significant unrecognized uncertain tax positions.

The Company is subject to tax in local and foreign jurisdiction. As a result of its business activities, the Company files tax returns that are subject to examination by the relevant tax authorities.

Leases

(o)

Leases

Effective from January 1, 2020, the Company adopted the guidance of ASC 842, Leases, which requires an entity to recognize a right-of-use asset and a lease liability for virtually all leases. On February 25, 2016, the FASB issued Accounting Standards Update No. 2016-02, Leases (Topic 842), to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing transactions. ASC 842 requires that lessees recognize right-of-use assets and lease liabilities calculated based on the present value of lease payments for all lease agreements with terms that are greater than twelve months. It requires for leases longer than one year, a lessee to recognize in the statement of financial condition a right-of-use asset, representing the right to use the underlying asset for the lease term, and a lease liability, representing the liability to make lease payments. ASC 842 distinguishes leases as either a finance lease or an operating lease that affects how the leases are measured and presented in the statement of operations and statement of cash flows. ASC 842 supersedes nearly all existing lease accounting guidance under GAAP issued by the Financial Accounting Standards Board (“FASB”) including ASC Topic 840, Leases.

The accounting update also requires that for finance leases, a lessee recognize interest expense on the lease liability, separately from the amortization of the right-of-use asset in the statements of earnings, while for operating leases, such amounts should be recognized as a combined expense. In addition, this accounting update requires expanded disclosures about the nature and terms of lease agreements.

Retirement Plan Costs

(p)	Retirement Plan Costs

Contributions to retirement plans (which are defined contribution plans) are charged to general and administrative expenses in the accompanying statements of operation as the related employee service are provided. The Company is required to make contributions to their employees under a government-mandated multi-employer defined contribution pension scheme for its eligible full-time employees in Singapore. The Company is required to contribute a specified percentage of the participants’ relevant income based on their ages and wages level. During the years ended December 31, 2023, 2024 and 2025, contributions of approximately S$118,000, S$125,000 and S$132,000 for each respective year were made accordingly.

Segment Reporting

(q)	Segment Reporting

ASC 280, “Segment Reporting”, establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organizational structure as well as information about geographical areas, business segments and major clients in financial statements for detailing the Company’s business segments. Based on the criteria established by ASC 280, the Company’s chief operating decision maker (“CODM”) has been identified as the Chief Executive Officer, who reviews consolidated results when making decisions about allocating resources and assessing performance of the Company. As a whole and hence, the Company has only three reportable segments. As the Company’s long-lived assets are substantially located in Singapore, no geographical segments are presented.

Related Parties

(r)	Related Parties

The Company follows the ASC 850-10, Related Party for the identification of related parties and disclosure of related party transactions.

Pursuant to section 850-10-20 the related parties include: a) affiliates of the Company; b) entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of section 825–10–15, to be accounted for by the equity method by the investing entity; c) trusts for the benefit of employees, such as pension and income-sharing trusts that are managed by or under the trusteeship of management; d) principal owners of the Company; e) management of the Company; f) other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g) other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.

Commitments and Contingencies

(s)	Commitments and Contingencies

In the normal course of business, the Company is subject to commitments and contingencies, including operating lease commitments, legal proceedings and claims arising out of its business that relate to a wide range of matters, such as government investigations and tax matters. The Company recognizes a liability for such contingency if it determines it is probable that a loss will occur, and a reasonable estimate of the loss can be made. The Company may consider many factors in making these assessments on liability for contingencies, including historical and the specific facts and circumstances of each matter.

Earnings/(Loss)per share

(t)	Earnings/(Loss)per share

Basic earnings per share is computed by dividing net earnings attributable to ordinary shareholders by weighted average number of ordinary shares outstanding during the year. Diluted earnings per share reflect the potential dilution that could occur if outstanding stock options, warrants and convertible debts were exercised or converted into ordinary shares. When the Company has a loss, diluted shares are not included as their effect would be anti-dilutive. The Company has no dilutive securities or debts for each of the years ended December 31, 2023, 2024 and 2025.

Concentration of credit risk

(u)	Concentration of credit risk

Financial instruments consist of cash and cash equivalents and accounts receivable. Cash and cash equivalents are maintained with high credit quality institutions, the composition and maturities of which are regularly monitored by management. As of December 31, 2024 and 2025, bank and cash balances of approximately S$314,000 and S$1,990,000 were maintained at financial institutions in Singapore, of which approximately S$314,000 and S$1,990,000 respectively was subject to credit risk. While management believes that these financial institutions are of high credit quality, it also continually monitors their credit worthiness.

For accounts receivable, the Company determines, on a continuing basis, the allowance for doubtful accounts based on the estimated realizable value. The Company identifies credit risk on a customer-by-customer basis. The information is monitored regularly by management. Concentration of credit risk arises when a group of customers having similar characteristics such that their ability to meet their obligations is expected to be affected similarly by changes in economic conditions.

Interest rate risk

(v)	Interest rate risk

The Company’s interest-rate risk arises from bank borrowings. The Company manages interest rate risk by varying the issuance and maturity dates of variable rate debt, limiting the amount of variable rate debt, and continually monitoring the effects of market changes in interest rates. As of December 31, 2024 and 2025, the borrowing interest rates were at the range of 2.5% to 4.82% and at the interest rate of 3.75% respectively. Interest rate risk is the risk that the fair value of future cash flows of the Company’s financial instruments will fluctuate because of the change in market interest rates. The Company’s exposure to interest rates risk arises mainly from its interest-bearing financial liabilities. The Company periodically reviews its liabilities and monitors interest rate fluctuations to ensure that the exposure to interest rate risk is within acceptable levels. The interest-bearing financial liabilities are usually at fixed interest rates except for the property loan. The Company does not utilize interest rate derivatives to minimize its interest rate risk.

Liquidity risk

(w)	Liquidity risk

Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they become due. The Company’s policy is to ensure that it has sufficient cash to meet its liabilities when they become due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Company’s reputation. A key risk in managing liquidity is the degree of uncertainty in the cash flow projections. If future cash flows are fairly uncertain, the liquidity risk increases.

Fair value measurement

(x)	Fair value measurement

The Company follows the guidance of the ASC Topic 820-10, Fair Value Measurement and Disclosure (“ASC 820-10”), with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows:

●

Level 1: Inputs are based upon unadjusted quoted prices for identical instruments traded in active markets;

●

Level 2: Inputs are based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques (e.g. Black-Scholes Option-Pricing model) for which all significant inputs are observable in the market or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Where applicable, these models project future cash flows and discount the future amounts to a present value using market-based observable inputs; and

●

Level 3: Inputs are generally unobservable and typically reflect management’s estimates of assumptions that market participants would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques, including option pricing models and discounted cash flow models.

The carrying value of our financial instruments: cash and cash equivalents, accounts receivable, amount due from director, accounts payable and accrued liabilities are approximated at their fair values because of the short-term nature of these financial instruments.

Fair value estimates are made at a specific point in time based on relevant market information about the financial instrument. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect the estimates.

Recently Issued Accounting Pronouncements

In November 2024, the FASB issued ASU No. 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses (“ASU 2024-03”), and in January 2025, the FASB issued ASU No. 2025-01, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Clarifying the Effective Date (“ASU 2025-01”). ASU 2024-03 requires additional disclosure of the nature of expenses included in the income statement as well as disclosures about specific types of expenses included in the expense captions presented in the income statement. ASU 2024-03, as clarified by ASU 2025-01, is effective for annual reporting periods beginning after December 15, 2026, and interim periods within annual reporting periods beginning after December 15, 2027. Both early adoption and retrospective application are permitted. The Company is currently evaluating the impact of this accounting standard update on its consolidated financial statements and related disclosures.

In May 2025, the FASB issued ASU 2025-03, Business Combinations (Topic 805) and Consolidation (Topic 810): Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity. ASU 2025-03 clarifies the guidance to determine the accounting acquirer in a business combination that is effected primarily by exchanging equity interests, when the legal acquiree is a variable interest entity (“VIE”) that meets the definition of a business. ASU 2025-03 requires entities to consider the same factors in ASC 805, Business Combinations, required for determining which entity is the accounting acquirer in other acquisition transactions. ASU 2025-03 is effective for the Company’s annual reporting periods beginning after December 15, 2026, and interim reporting periods within those annual reporting periods, with early adoption permitted. ASU 2025-03 is required to be applied on a prospective basis to any acquisition transaction that occurs after the initial application date. The Company is currently assessing the impact this standard will have on the Company’s consolidated financial statements.

In May 2025, the FASB issued ASU 2025-04, Compensation—Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606). ASU 2025-04 revises the definition of the term performance condition for share-based consideration payable to a customer to incorporate conditions that are based on the volume or monetary amount of a customer’s purchases or potential purchases. ASU 2025-04 also eliminates the policy election to account for forfeitures as they occur for awards with service conditions. ASU 2025-04 also clarifies that ASC 606 variable consideration guidance does not apply to share-based payments to customers; instead, vesting probability should be assessed solely under ASC 718, Compensation—Stock Compensation. ASU 2025-04 is effective for the Company’s annual reporting periods beginning after December 15, 2026, and interim reporting periods within those annual reporting periods, with early adoption permitted. ASU 2025-04 may be applied on either a modified retrospective basis or on a retrospective basis. The Company is currently assessing the impact this standard will have on the Company’s consolidated financial statements.

In July 2025, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2025-05, Measurement of Credit Losses for Accounts Receivable and Contract Assets. ASU 2025-05 amends ASC 326, Financial Instruments—Credit Losses, and introduces a practical expedient available for all entities and an accounting policy election available for all entities, other than public business entities, that elect the practical expedient. These changes apply to the estimation of expected credit losses for current accounts receivable and current contract assets arising from transactions accounted for under ASC 606, Revenue Recognition. Under the practical expedient, entities may assume that current conditions as of the balance sheet date remain unchanged for the remaining life of the asset when developing reasonable and supportable forecasts. This simplifies the estimation process for short-term financial assets. ASU 2025-05 is effective for the Company’s periods beginning after December 15, 2025 and interim reporting periods within those annual reporting periods, with early adoption permitted. ASU 2025-05 should be applied on a prospective basis. The Company is currently assessing the impact this standard will have on the Company’s consolidated financial statements.

ASU 2025-06, Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software. In September 2025, the FASB issued this ASU to modernize the accounting for internal-use software costs, primarily by simplifying the requirements to capitalize software development costs. This update is effective beginning with the Company’s 2028 fiscal year annual reporting period, with early adoption permitted. The Company is currently assessing the impact this standard will have on the Company’s consolidated financial statements.

ASU 2025-10, Government Grants (Topic 832): Accounting for Government Grants Received by Business Entities. In December 2025, the FASB issued this ASU to establish authoritative guidance on the accounting for government grants received by business entities. This update is effective beginning with the Company’s 2029 fiscal year annual reporting period, with early adoption permitted. The Company is currently assessing the impact this standard will have on the Company’s consolidated financial statements.

Except for the above-mentioned pronouncements, there are no new recent issued accounting standards that will have a material impact on the consolidated financial position, statements of operations and cash flows.

RELATED PARTY TRANSACTIONS (Tables)

12 Months Ended

Dec. 31, 2025

SCHEDULE OF RELATED PARTY TRANSACTIONS

Nature of transactions	2023			2024			2025
	For the years ended December 31,
Nature of transactions	2023			2024			2025
	S$’000			S$’000			S$’000
Director/Shareholder
- Reimbursement fund for expenses paid on behalf of the Company*		3,898			279			16
- Coach fee and salary paid on behalf by Joyce Lee Jue Hui*		(2,518	)		-			-
- Other expenses paid on behalf by Joyce Lee Jue Hui		(709	)		(279	)		(37	)
- Dividend payout to Joyce Lee Jue Hui		(1,236	)		-			-
- Director’s loan advance to the Company		-			(1,254	)		(730	)
- Repayment of Director’s loan		-			125			1,641

Historically, Ms. Lee made salary payments, coaches’ fees, independent contractor fees and company expenses directly to minimize bank transaction fees. The Company transferred the funds to Ms. Lee and Ms. Lee paid these amounts directly. The Company ceased this practice from December 2023 for payment of coach fee and salary paid on behalf by Joyce Lee Jui Hui.

PROPERTY AND EQUIPMENT, NET (Tables)

12 Months Ended

Dec. 31, 2025

Property, Plant and Equipment [Abstract]

SCHEDULE OF PROPERTY AND EQUIPMENT, NET

Property and equipment consisted of the following:

SCHEDULE OF PROPERTY AND EQUIPMENT, NET

	2024			2025
	As of December 31,
	2024			2025
	S$’000			S$’000
At cost:
Computer and software		50			50
Furniture and fittings		11			11
Leasehold industrial property		535			535
Renovations		68			68
Property and equipment, gross		664			664
Less: Accumulated depreciation		(80	)		(127	)
Property and equipment, net		584			537

AMOUNT DUE TO DIRECTOR (Tables)

12 Months Ended

Dec. 31, 2025

Amount Due To Director

SCHEDULE OF AMOUNT DUE FROM DIRECTOR

Amount due from director consisted of the following:

SCHEDULE OF AMOUNT DUE FROM DIRECTOR

	2024		2025
	As of December 31,
	2024		2025
		S$’000		S$’000

Amount due to director		1,129		218

RIGHT-OF-USE ASSET AND OPERATING LEASE LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2025

Right-of-use Asset And Operating Lease Liabilities

SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS

Information pertaining to lease amounts recognized in our consolidated financial statements is summarized as follows:

	2024			2025
	Years ended December 31,
	2024			2025
Years Ended December 31,	S$’000			S$’000

2025		38			-
2026		-			-
Total operating lease payment		38			-
Less: Imputed interest		(1	)		-
Present value of operating lease liabilities		37			-

Operating lease liabilities – current		37			-
Operating lease liabilities – non-current		-			-

INTANGIBLE ASSETS (Tables)

12 Months Ended

Dec. 31, 2025

Goodwill and Intangible Assets Disclosure [Abstract]

SCHEDULE OF INTANGIBLE ASSETS

Intangible assets consisted of the following:

SCHEDULE OF INTANGIBLE ASSETS

	2024			2025
	As of December 31,
	2024			2025
	S$’000			S$’000
At cost:
Purchase software		59			90
Less: Amortization of software		(1	)		(17	)

Total		58			73

Insider Trading Policies and Procedures	12 Months Ended
Insider Trading Policies and Procedures	Dec. 31, 2025
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted	true

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2025

Accounting Policies [Abstract]

SCHEDULE OF PROPERTY AND EQUIPMENT ESTIMATED USEFUL LIVES

		Expected useful life
Computer & software		3 years
Fixtures and fittings		3 years
Leasehold industrial property		Over the remaining lease term
Renovations		5 years

SCHEDULE OF FINITE USEFUL LIVES ARE AMORTIZED INTANGIBLE ASSETS

Intangible assets with finite useful lives are amortized over the estimated economic lives of the intangible assets as follows:

		Expected useful life
Software		5 years

REVENUES BY SEGMENT (Tables)

12 Months Ended

Dec. 31, 2025

Segment Reporting [Abstract]

SCHEDULE OF INFORMATION BY REVENUE STREAMS

The following tables present summary information by revenue streams for the years ended December 31, 2023, 2024, and 2025, respectively:

For the year ended December 31, 2023

Swim fees

Sales of merchandise

Pickleball

Total

S$’000

Revenue

4,646

4,650

Gross Profit

1,990

For the year ended December 31, 2024

Swim fees

Sales of merchandise

Pickleball

Total

S$’000

Revenue

4,209

4,216

Gross Profit

1,522

For the year ended December 31, 2025

Swim fees

Sales of merchandise

Pickleball

Total

S$’000

Revenue

4,139

4,150

Gross Profit

1,133

1,135

SCHEDULE OF PROPERTY AND EQUIPMENT ESTIMATED USEFUL LIVES (Details)	Dec. 31, 2025
Property, Plant and Equipment [Line Items]
Property, Plant, and Equipment, Useful Life, Term, Description [Extensible Enumeration]	Leasehold Improvements [Member]
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment, Expected useful lives	3 years
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment, Expected useful lives	3 years
Renovations [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment, Expected useful lives	5 years

SUBSEQUENT EVENTS

12 Months Ended

Dec. 31, 2025

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE 18 - SUBSEQUENT EVENTS

In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before consolidated financial statements are issued, the Company has evaluated all events or transactions that occurred after December 31, 2025, up through the date the Company issued the consolidated financial statements.

The following disclosure presents subsequent events occurring after the reporting period ended December 31, 2025:

On January 23, 2026, the Company held an extraordinary general meeting at which the following resolutions were approved by the Company’s shareholders:

Re-designation and Re-classification of Share Capital

The Company’s authorized share capital of US$500,000 was re-classified from 100,000,000,000 ordinary shares of par value US$0.000005 each into:

	●	80,000,000,000 Class A ordinary shares of par value US$0.000005 each;
	●	10,000,000,000 Class B ordinary shares of par value US$0.000005 each; and
	●	10,000,000,000 preferred shares of par value US$0.000005 each.

The Company’s 17,000,000 issued and outstanding ordinary shares were re-designated on a one-for-one basis into 8,292,150 Class A ordinary shares (one vote per share) and 8,707,850 Class B ordinary shares (50 votes per share). No preferred shares were issued or outstanding.

The Company also adopted its Second Amended and Restated Memorandum and Articles of Association to reflect the multi-class share structure and the rights and privileges of the Class A and Class B ordinary shares.

Share Consolidation (Reverse Share Split)

Shareholders further approved a share consolidation of all issued and unissued shares of the Company at a ratio of not less than one (1)-for-two (2) and not more than one (1)-for-fifty (50), with the exact ratio to be determined by the Board of Directors within 180 days of the approval date.

On February 12, 2026, the Company has approved a 15:1 reverse share split of the issued and authorized shares, such that the share capital of the Company will be US$500,000 divided into (a) 5,333,333,333.33 Class A Ordinary Shares of a nominal or par value of US$0.000075 each, (b) 666,666,666.66 Class B Ordinary Shares of a nominal or par value of US$0.000075 each, and (c) 666,666,666.66 preferred shares of a nominal or par value of US$0.000075.

On April 20, 2026, the Board of Directors ratified the issuance of an aggregate of 12,746 Class A ordinary shares on 26 March 2026 and 31 March 2026 in connection with the implementation of the 15-to-1 Share Consolidation, to account for fractional share entitlements arising therefrom, which resulted in an increase in our Class A ordinary shares from 552,810 to 565,556.

Accordingly, the Company’s issued and outstanding share capital comprised 565,556 Class A ordinary shares and 580,524 Class B ordinary shares.

No preferred shares were issued or outstanding.

On March 16, 2026, the Company approved the purchase of a property located at 55 Serangoon North Avenue 4 #01-05, Singapore 555859 for $1,368,000 (exclusive of GST). The transaction has not been completed as at the date of these financial statements.

On March 20, 2026, the Company held an extraordinary general meeting at which the following resolution was approved by the Company’s shareholders: Shareholders further approved a share consolidation of all issued and unissued shares of the Company at a ratio of not less than one (1)-for-two (2) and not more than one (1)-for-two-hundred and fifty (250), with the exact ratio to be determined by the Board of Directors within 180 days of the approval date.

On March 24, 2026, the Company has approved a 30:1 reverse share split of the issued and authorized shares, to be effective on a date to be further determined by our board of directors, such that upon the reverse share split becoming effective, the share capital of the Company will be US$500,000 divided into (a) 177,777,777.78 Class A Ordinary Shares of a nominal or par value of US$0.00225 each, (b) 22,222,222.22 Class B Ordinary Shares of a nominal or par value of US$0.00225 each, and (c) 22,222,222.22 preferred shares of a nominal or par value of US$0.00225.

On April 29, 2026, the Company further resolved that the reverse share split would take effect on May 4, 2026.

No preferred shares were issued or outstanding.

On April 20, 2026, the Company issued 3,225,000 Class A ordinary shares in connection with the completion of its fund-raising exercise.

Subsequent to the reporting date, the Company issued an aggregate of 808,334 Class A ordinary shares pursuant to the exercise of warrants. The warrants were exercised on a non-cash basis and no cash consideration was received by the Company.

BANK BORROWINGS (Details Narrative) - SGD ($)	Dec. 31, 2025	Dec. 31, 2024
Term Loan [Member]
Short-Term Debt [Line Items]
Unsecured borrowings	$ 500,000
Annual fixed interest rate	2.50%
Long term loan term	5 years
Mortgage Loan [Member]
Short-Term Debt [Line Items]
Long term loan term	27 years
Mortgage loan	$ 420,000
Annual variable interest rate	3.75%	4.82%

SCHEDULE OF INFORMATION BY REVENUE STREAMS (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2025 USD ($)	Dec. 31, 2025 SGD ($)	Dec. 31, 2024 SGD ($)	Dec. 31, 2023 SGD ($)
Revenue from External Customer [Line Items]
Revenues	$ 3,232	$ 4,150	$ 4,216	$ 4,650
Gross Profit	$ 884	1,135	1,522	1,990
Swim Fees [Member]
Revenue from External Customer [Line Items]
Revenues		4,139	4,209	4,646
Gross Profit		1,133	1,522	1,990
Sales of Merchandise [Member]
Revenue from External Customer [Line Items]
Revenues		7	7	4
Gross Profit
Pickle Ball [Member]
Revenue from External Customer [Line Items]
Revenues		4
Gross Profit		$ 2

- Definition

Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.

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- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

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+ Details

REVENUES BY SEGMENT

12 Months Ended

Dec. 31, 2025

Segment Reporting [Abstract]

REVENUES BY SEGMENT

NOTE 13 - REVENUES BY SEGMENT

In accordance with ASC 280, Segment Reporting, operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker (“CODM”), or decision-making group, in deciding how to allocate resources and in assessing performance. The Company uses the “management approach” in determining reportable operating segments. The management approach considers the internal organization and reporting used by the Company’s chief operating decision maker for making operating decisions and assessing performance as the source for determining the Company’s reportable segments. Management, including the chief operating decision maker, reviews operation results by the revenue of different services. Based on management’s assessment, the Company has determined that it has two operating segments as defined by ASC 280 as follows:

Swim fees

Sales of merchandise

Pickleball

Information regarding the results of each reportable segment is included below. Performance is measured based on segment revenue and gross profit, as included in the internal management reports that are reviewed by the Company’s CODM. Both segment revenue and gross profit are used to measure performance as management believes that such information is the most relevant in evaluating the level of activities and results of these segments.

The following tables present summary information by revenue streams for the years ended December 31, 2023, 2024, and 2025, respectively:

For the year ended December 31, 2023

Swim fees

Sales of merchandise

Pickleball

Total

S$’000

Revenue

4,646

4,650

Gross Profit

1,990

For the year ended December 31, 2024

Swim fees

Sales of merchandise

Pickleball

Total

S$’000

Revenue

4,209

4,216

Gross Profit

1,522

For the year ended December 31, 2025

Swim fees

Sales of merchandise

Pickleball

Total

S$’000

Revenue

4,139

4,150

Gross Profit

1,133

1,135

In accordance with ASC 280, Segment Reporting (“ASC 280”), we have only one reportable geographic segment. Sales are based on the countries in which the customer is located. For the years ended December 31, 2023, 2024, and 2025, all of our revenue was derived from customers located in Singapore.

No segmental analysis of segment assets is disclosed because there is no asset information provided to the CODM.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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+ Details

BANK BORROWINGS (Tables)

12 Months Ended

Dec. 31, 2025

Debt Disclosure [Abstract]

SCHEDULE OF BANK BORROWINGS

Bank borrowings consisted of the following:

SCHEDULE OF BANK BORROWINGS

	repayments	interest rate			2024		2025
	Term of	Annual			As of December 31,
	repayments	interest rate			2024		2025
					S$’000		S$’000

Term loans (unsecured)	Within 5 years		2.50	%		53		-
Property loan (secured)	Within 27 years		3.75% - 4.82	%		407		398
Total:						460		398

Representing: -
Within 12 months						62		10
Between 2 - 3 years						20		11
Over 3 - 5 years						22		35
Over 5 years						356		342
Long term debt						460		398

AMOUNT DUE TO DIRECTOR (Details Narrative)	12 Months Ended
AMOUNT DUE TO DIRECTOR (Details Narrative)	Dec. 31, 2025 SGD ($)	Dec. 31, 2025 USD ($)	Dec. 31, 2025 SGD ($)	Dec. 31, 2024 SGD ($)
Other liabilities			$ 218,000	$ 1,129,000
Original loan		$ 800,000
Repayment of debt	$ 730,000
Maximum [Member]
Original loan		$ 1,000,000

SCHEDULE OF REVENUE RECOGNITION DISAGGREGATED BY TIMING (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2025 USD ($)	Dec. 31, 2025 SGD ($)	Dec. 31, 2024 SGD ($)	Dec. 31, 2023 SGD ($)
Disaggregation of Revenue [Line Items]
Revenue recognition disaggregated by timing total	$ 3,232	$ 4,150	$ 4,216	$ 4,650
Sales of Merchandise [Member]
Disaggregation of Revenue [Line Items]
Revenue recognition disaggregated by timing total		7	7	4
Sales of Merchandise [Member] \| Transferred at Point in Time [Member]
Disaggregation of Revenue [Line Items]
Revenue recognition disaggregated by timing total		7	7	4
Swim Fees [Member]
Disaggregation of Revenue [Line Items]
Revenue recognition disaggregated by timing total		4,139	4,209	4,646
Swim Fees [Member] \| Transferred over Time [Member]
Disaggregation of Revenue [Line Items]
Revenue recognition disaggregated by timing total		4,139	4,209	4,646
Pickle Ball [Member]
Disaggregation of Revenue [Line Items]
Revenue recognition disaggregated by timing total		4
Pickle Ball [Member] \| Transferred over Time [Member]
Disaggregation of Revenue [Line Items]
Revenue recognition disaggregated by timing total		$ 4

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Section 50
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Reference 9: http://www.xbrl.org/2003/role/exampleRef
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PROPERTY AND EQUIPMENT, NET

12 Months Ended

Dec. 31, 2025

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT, NET

NOTE 6 - PROPERTY AND EQUIPMENT, NET

Property and equipment consisted of the following:

SCHEDULE OF PROPERTY AND EQUIPMENT, NET

	2024			2025
	As of December 31,
	2024			2025
	S$’000			S$’000
At cost:
Computer and software		50			50
Furniture and fittings		11			11
Leasehold industrial property		535			535
Renovations		68			68
Property and equipment, gross		664			664
Less: Accumulated depreciation		(80	)		(127	)
Property and equipment, net		584			537

Leasehold Industrial Property under Operating Lease

The Company owns a leasehold industrial property which is classified under property and equipment, as it is not held for sale or for investment purposes. Although the property is currently leased to third parties under operating lease arrangements, its classification as property and equipment is appropriate under U.S. GAAP because the property is not held for capital appreciation or investment income, and rental activities are not part of the Company’s principal operations. The carrying value of the leased industrial property as of December 31, 2025 is $500,000.

Rental income recognized for the years ended December 31, 2023, 2024 and 2025 were S$ nil, S$ 30,000 and S$32,000, respectively.

Depreciation expenses for the years ended December 31, 2023, 2024 and 2025 were S$31,000, S$48,000 and S$48,000, respectively, recognized under general and administrative expenses.

BUSINESS OVERVIEW AND BASIS OF PRESENTATION (Details Narrative)	Mar. 24, 2026	Feb. 12, 2026	Sep. 04, 2025 shares	Jun. 19, 2024 shares	Feb. 15, 2024 USD ($) $ / shares shares	Jan. 23, 2026 $ / shares shares	Dec. 31, 2025 $ / shares shares	Dec. 31, 2024 $ / shares shares	Dec. 12, 2023 $ / shares shares	Dec. 12, 2023 $ / shares shares	Jul. 15, 2015 shares	Dec. 05, 2012 shares
Common stock, shares authorized					500,000,000		222,222,222.22	222,222,222.22
Common stock, par value \| $ / shares					$ 0.001		$ 0.00225	$ 0.00225
Common stock, shares outstanding							37,777.78	37,777.78
Issued share capital			2,000,000		1
IPO [Member]
Common stock, shares outstanding							17,000,000
Issued share capital							17,000,000
Subsequent Event [Member]
Common stock, shares authorized						100,000,000,000
Common stock, par value \| $ / shares						$ 0.000005
Reverse stock split, description	approved a 30:1 reverse share split of the issued and authorized shares, to be effective on a date to be further determined by our board of directors, such that upon the reverse share split becoming effective, the share capital of the Company will be US$500,000 divided into (a) 177,777,777.78 Class A Ordinary Shares of a nominal or par value of US$0.00225 each, (b) 22,222,222.22 Class B Ordinary Shares of a nominal or par value of US$0.00225 each, and (c) 22,222,222.22 preferred shares of a nominal or par value of US$0.00225	approved a 15:1 reverse share split of the issued and authorized shares, such that the share capital of the Company will be US$500,000 divided into (a) 5,333,333,333.33 Class A Ordinary Shares of a nominal or par value of US$0.000075 each, (b) 666,666,666.66 Class B Ordinary Shares of a nominal or par value of US$0.000075 each, and (c) 666,666,666.66 preferred shares of a nominal or par value of US$0.000075
Subsequent Event [Member] \| IPO [Member]
Issued share capital						17,000,000
Reverse stock split, description	approved a 30:1 reverse share split of our issued and unissued shares, to be effective on a date to be further determined by our board of directors, such that upon the reverse share split becoming effective, the share capital of our Company will become US$500,000 divided into (a) 177,777,777.78° class A ordinary shares of a nominal or par value of US$0.00225 each; (b) 22,222,222.22° class B ordinary shares of a nominal or par value of US$0.00225 each; and (c) 22,222,222.22° preferred shares of a nominal or par value of US$0.00225 each. On April 29, 2026, the board of directors have further resolved that the reverse share split will take effect on May 4, 2026.	approved a 15:1 reverse share split of our issued and authorized shares, such that the share capital of the Company will be US$500,000 divided into (a) 5,333,333,333.33 Class A Ordinary Shares of a nominal or par value of US$0.000075 each, (b) 666,666,666.66 Class B Ordinary Shares of a nominal or par value of US$0.000075 each, and (c) 666,666,666.66 preferred shares of a nominal or par value of US$0.000075
Fitness Champs Holdings Limited [Member]
Authorized share capital amount \| $					$ 500,000
Common stock, shares authorized					500,000,000
Common stock, par value \| $ / shares					$ 0.001
Northen Star Limited [Member]
Common stock, shares authorized									50,000	50,000
Common stock, par value \| (per share)									$ 1.00	$ 1.00
Northen Star Limited [Member] \| Joyce Lee Jue Hui [Member]
Common stock, shares outstanding									1,000	1,000
Issued share capital				951
Northen Star Limited [Member] \| Ms. Lee [Member]
Common stock, shares outstanding									1,000	1,000
Fitness Champs Pte Ltd [Member]
Issued share capital												10,000
Fitness Champs Pte Ltd [Member] \| Northen Star Limited [Member]
Issued share capital				10,000
Fitness Champs Aquatics Pte Ltd [Member]
Issued share capital											1,000
Fitness Champs Aquatics Pte Ltd [Member] \| Northen Star Limited [Member]
Issued share capital				1,000
Big Treasure Investments Limited [Member]
Issued share capital				64,719
Restructuring shares				64,717
Restructuring percentage				64.72%
Biostar Developments Limited [Member]
Issued share capital				4,440
Restructuring shares				4,440
Restructuring percentage				4.44%
Easy Builder Limited [Member]
Issued share capital				19,090
Restructuring shares				19,090
Restructuring percentage				19.09%
Creative Path Holdings Limited [Member]
Issued share capital				4,900
Restructuring shares				4,900
Restructuring percentage				4.90%
True Height Limited [Member]
Issued share capital				1,950
Restructuring shares				1,950
Restructuring percentage				1.95%
Fuji Investment Limited [Member]
Issued share capital				4,901
Restructuring shares				4,900
Restructuring percentage				4.90%
Fuji Investment Limited [Member] \| Joyce Lee Jue Hui [Member]
Issued share capital				49
Fitness Holdings [Member]
Issued share capital				100,000

SCHEDULE OF ACCOUNTS PAYABLES AND ACCRUED LIABILITIES (Details) - SGD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Payables and Accruals [Abstract]
Accounts payable	$ 16	$ 79
Other payables	569	21
Accrued expenses	187	168
Deposits received	92	99
Deferred revenue	389	352
Accounts payables and accrued liabilities	$ 1,253	$ 719

SCHEDULE OF PROPERTY AND EQUIPMENT, NET (Details) $ in Thousands, $ in Thousands	Dec. 31, 2025 USD ($)	Dec. 31, 2025 SGD ($)	Dec. 31, 2024 SGD ($)
Property, Plant and Equipment [Line Items]
Property and equipment, gross		$ 664	$ 664
Less: Accumulated depreciation		(127)	(80)
Property and equipment, net	$ 418	537	584
Computer and Software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross		50	50
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross		11	11
Leasehold Industrial Property [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross		535	535
Renovations [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross		$ 68	$ 68

SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS (Details)	Dec. 31, 2025 USD ($)	Dec. 31, 2025 SGD ($)	Dec. 31, 2024 SGD ($)
Right-of-use Asset And Operating Lease Liabilities
2025			$ 38,000
2026
Total operating lease payment			38,000
Less: Imputed interest			(1,000)
Present value of operating lease liabilities			37,000
Operating lease liabilities – current			37,000
Operating lease liabilities – non-current

SCHEDULE OF DEPOSITS, PREPAYMENTS AND OTHER RECEIVABLES (Details) - SGD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Deposits Prepayments And Other Receivables
Deposits	$ 10	$ 32
Prepayments	20	1,286
Other receivables	37	53
Deposits, prepayments and other receivables total	$ 67	$ 1,371

DEPOSITS, PREPAYMENTS AND OTHER RECEIVABLES

12 Months Ended

Dec. 31, 2025

Deposits Prepayments And Other Receivables

DEPOSITS, PREPAYMENTS AND OTHER RECEIVABLES

NOTE 5 - DEPOSITS, PREPAYMENTS AND OTHER RECEIVABLES

	2024		2025
	As of December 31,
	2024		2025
	S$’000		S$’000

Deposits		32		10
Prepayments		1,286		20
Other receivables		53		37
		1,371		67

Prepayments primarily relate to costs incurred directly related to the proposed Public Offering and will be charged against the proceeds received upon completion of the offering, should the offering be unsuccessful, these deferred costs will be charged to the statement of operations. In 2025, prepayments decreased significantly following the successful completion of the Company’s initial public offering (“IPO”), as deferred IPO costs of S$1,266,000 previously recognized as prepayments were reclassified and charged against additional paid-in capital.

In aggregate, IPO-related costs of approximately S$2.1 million were charged to additional paid-in capital, as presented in the Statement of Changes in Equity. The excess over the amount reclassified from prepayments relates to additional IPO costs incurred during the year that were not previously capitalized and were recorded directly against additional paid-in capital.

Cover	12 Months Ended
Cover	Dec. 31, 2025 $ / shares shares
Entity Addresses [Line Items]
Document Type	20-F
Amendment Flag	false
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Document Period End Date	Dec. 31, 2025
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2025
Current Fiscal Year End Date	--12-31
Entity File Number	333-282016
Entity Registrant Name	Fitness Champs Holdings Limited
Entity Central Index Key	0002023796
Entity Incorporation, State or Country Code	E9
Entity Address, Address Line One	7030 Ang Mo Kio
Entity Address, Address Line Two	Avenue 5
Entity Address, Address Line Three	#04-48
Entity Address, City or Town	NorthStar@AMK
Entity Address, Country	SG
Entity Address, Postal Zip Code	569880
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	No
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Document Accounting Standard	U.S. GAAP
Entity Shell Company	false
Entity Common Stock, Shares Outstanding \| shares	17,000,000
Entity Listing, Par Value Per Share \| $ / shares	$ 0.000005
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Auditor Firm ID	6732
Auditor Opinion [Text Block]	We have audited the accompanying consolidated balance sheets of Fitness Champs Holdings Limited and its Subsidiaries (collectively referred to as the “Company”) as of December 31, 2025 and 2024, and the related consolidated statements of operations and comprehensive income, changes in shareholders equity and cash flows for each of the years in the three-year period ended December 31, 2025 and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2025 and 2024 and the results of its operations and its cash flows for each of the years in the three-year period ended December 31, 2025, in conformity with accounting principles generally accepted in the United States of America.
Auditor Name	Onestop Assurance PAC
Auditor Location	Singapore
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	7030 Ang Mo Kio
Entity Address, Address Line Two	Avenue 5
Entity Address, Address Line Three	#04-48
Entity Address, City or Town	NorthStar@AMK
Entity Address, Country	SG
Entity Address, Postal Zip Code	569880
City Area Code	+65
Local Phone Number	9061 4855
Contact Personnel Name	Joyce Lee Jue Hui

SCHEDULE OF DISAGGREGATION OF REVENUE (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2025 USD ($)	Dec. 31, 2025 SGD ($)	Dec. 31, 2024 SGD ($)	Dec. 31, 2023 SGD ($)
Disaggregation of revenue total	$ 3,232	$ 4,150	$ 4,216	$ 4,650
Government Sector [Member]
Disaggregation of revenue total		1,701	1,700	1,994
Private Sector [Member]
Disaggregation of revenue total		$ 2,449	$ 2,516	$ 2,656

- Definition

+ References

+ Details

RIGHT-OF-USE ASSET AND OPERATING LEASE LIABILITIES

12 Months Ended

Dec. 31, 2025

Right-of-use Asset And Operating Lease Liabilities

RIGHT-OF-USE ASSET AND OPERATING LEASE LIABILITIES

NOTE 8 - RIGHT-OF-USE ASSET AND OPERATING LEASE LIABILITIES

Operating lease

On December 8, 2023, the Company entered into a new lease agreement for a lease term of two years for an office in Singapore. The Company is committed to pay a total rental fee of approximately S$77,000 for the full lease term.

Operating leases are included in the right-of-use assets, other current liabilities and long-term lease liabilities on the Consolidated Balance Sheets. Right-of-use assets and lease liabilities are recognized at each lease’s commencement date based on the present values of its lease payments over its respective lease term. When a borrowing rate is not explicitly available for a lease, the Company’s incremental borrowing rate is used based on information available at the lease’s commencement date to determine the present value of its lease payments. Operating lease payments are recognized on a straight-line basis over the lease term.

The Company used a weighted average incremental borrowing rate of 5.25% to determine the present value of the lease payments. The weighted average remaining life of the lease was 1 year.

As of December 31, 2024, right-of-use assets were S$37,000 and lease liabilities were S$37,000.

As of December 31, 2025, right-of-use assets were S$ Nil and lease liabilities were S$ Nil.

Information pertaining to lease amounts recognized in our consolidated financial statements is summarized as follows:

	2024			2025
	Years ended December 31,
	2024			2025
Years Ended December 31,	S$’000			S$’000

2025		38			-
2026		-			-
Total operating lease payment		38			-
Less: Imputed interest		(1	)		-
Present value of operating lease liabilities		37			-

Operating lease liabilities – current		37			-
Operating lease liabilities – non-current		-			-

ACCOUNTS RECEIVABLE (Details Narrative)	12 Months Ended
ACCOUNTS RECEIVABLE (Details Narrative)	Dec. 31, 2025 SGD ($)	Dec. 31, 2024 SGD ($)	Dec. 31, 2023 SGD ($)	Dec. 31, 2025 USD ($)	Dec. 31, 2025 SGD ($)
Receivables [Abstract]
Accounts receivable
Provision for doubtful accounts	$ 0	$ 0	$ 0

SHAREHOLDERS’ EQUITY

12 Months Ended

Dec. 31, 2025

Equity [Abstract]

SHAREHOLDERS’ EQUITY

NOTE 12 - SHAREHOLDERS’ EQUITY

Ordinary Shares

The Company was established under the laws of the Cayman Islands on February 15, 2024, with authorized share capital of US$500,000 divided into 500,000,000 ordinary shares of par value US$0.001 each at the time of incorporation, reflecting the retrospective effect of the reorganization on February 15, 2024 (Note 1).

As of December 31, 2025, prior to the retrospective effect of the subsequent reverse share splits, the Company had authorized share capital of US$500,000 divided into 100,000,000,000 ordinary shares with a par value of US$0.000005 per share.

Issued and Outstanding Shares

On September 4, 2025, the Company completed the issuance of an additional 2,000,000 ordinary shares in connection with its initial public offering, resulting in a total of 17,000,000 ordinary shares issued and outstanding as of December 31, 2025.

Subsequent Changes in Share Capital

On January 23, 2026, shareholders approved a re-designation of the Company’s authorized share capital into Class A ordinary shares, Class B ordinary shares, and preferred shares. Accordingly, the authorized share capital of US$500,000 was reclassified from 100,000,000,000 ordinary shares of par value US$0.000005 each into:

- 80,000,000,000 Class A ordinary shares of par value US$0.000005 each;

- 10,000,000,000 Class B ordinary shares of par value US$0.000005 each; and

- 10,000,000,000 preferred shares of par value US$0.000005 each.

The 17,000,000 issued and outstanding ordinary shares as of December 31, 2025 were re-designated on a one-for-one basis into 8,292,150 Class A ordinary shares (one vote per share) and 8,707,850 Class B ordinary shares (50 votes per share). No preferred shares were issued or outstanding.

On February 12, 2026, the Company effected a 15-for-1 reverse share split of its issued and authorized shares. As a result, the 17,000,000 ordinary shares outstanding immediately prior to the reverse share split were consolidated into 1,133,334 shares, consisting of 552,810 Class A ordinary shares and 580,524 Class B ordinary shares. Correspondingly, the Company’s authorized share capital was proportionately reduced, with the number of authorized shares adjusted from 100,000,000,000 shares to 6,666,666,667 shares, with no change in the aggregate authorized share capital of US$500,000 or the par value per share.

In accordance with ASC 260, all share and per share amounts presented in these financial statements have been retrospectively adjusted to reflect the 15-for-1 reverse share split.

On May 4, 2026, the Company effected a 30-for-1 reverse share split of its issued and authorized shares. As a result, the Company’s authorized share capital was adjusted from 6,666,666,666.67 shares with a par value of US$0.000075 each to 222,222,222.22 shares with a par value of US$0.00225 each, with no change in the aggregate authorized share capital of US$500,000.

Immediately following the reverse share split, the Company had 18,427 Class A ordinary shares and 19,350.78 Class B ordinary shares issued and outstanding, representing an aggregate of 37,777.78 shares outstanding.

In accordance with ASC 260, all share and per share amounts presented in these financial statements have been retrospectively adjusted to reflect the 30-for-1 reverse share split.

Dividends

1. Fitness Champs Pte Ltd

On May 3, 2024, the Company declared a dividend of S$8.00 per share of common stock. The dividend is payable to its shareholders of record as of April 30, 2024. The dividend amount of S$80,000 is distributed and paid on May 8, 2024.

2. Fitness Champs Aquatics Pte Ltd

On May 3, 2024, the Company declared a dividend of S$220.00 per share of common stock. The dividend is payable to its shareholders of record as of April 30, 2024. The dividend amount of S$220,000 is distributed and paid on May 9, 2024.

No dividend was declared or proposed for the financial year ended December 31, 2025.

The holders of the Company’s ordinary share are entitled to the following rights:

Voting Rights: Each share of the Company’s ordinary share entitles its holder to one vote per share on all matters to be voted or consented upon by the stockholders. Holders of the Company’s ordinary shares are not entitled to cumulative voting rights with respect to the election of directors.

Dividend Right: Subject to limitations under Cayman law and preferences that may apply to any shares of preferred stock that the Company may decide to issue in the future, holders of the Company’s ordinary share are entitled to receive ratably such dividends or other distributions, if any, as may be declared by the Board of the Company out of funds legally available thereof.

Liquidation Right: In the event of the liquidation, dissolution or winding up of our business, the holders of the Company’s ordinary share are entitled to share ratably in the assets available for distribution after the payment of all of the debts and other liabilities of the Company.

Other Matters: The holders of the Company’s ordinary share have no subscription, redemption or conversion privileges. The Company’s ordinary share does not entitle its holders to preemptive rights. All of the outstanding shares of the Company’s ordinary share are fully paid and non-assessable. The rights, preferences and privileges of the holders of the Company’s ordinary share are subject to the rights of the holders of shares of any series of preferred stock which the Company may issue in the future.

- Definition

The entire disclosure for equity.

+ References

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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

INCOME TAX EXPENSE (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

SCHEDULE OF INCOME TAX EXPENSE

The provision for income taxes consisted of the following:

SCHEDULE OF INCOME TAX EXPENSE

	2023		2024			2025
	For the years ended December 31,
	2023		2024			2025
	S$’000		S$’000			S$’000
Current year income tax expense		117		4			-
(Over)/Under-provision in prior year		-		(5	)		4
Income tax expense/(benefit)		117		(1	)		4

SCHEDULE OF DEFERRED TAX ASSETS

The components of the deferred tax assets are as follows:

SCHEDULE OF DEFERRED TAX ASSETS

	2024			2025
	As of December 31,
	2024			2025
	S$’000			S$’000
Tax loss carrying forwards		138			918

Deferred tax assets		23			156
Valuation allowance		(23	)		(156	)
Total deferred tax assets, net		-			-

SCHEDULE OF RECONCILIATION OF INCOME TAX RATE

Below is the reconciliation of the statutory tax rate to the effective tax rate after the adoption of ASU 2023-09:

	2023					2024					2025
	For the years ended December 31,
	2023					2024					2025
	S$’000			Effective Tax rate		S$’000			Effective Tax rate		S$’000			Effective Tax rate
Income tax expense at Cayman statutory rate		-		-			-		-			-		-
Effect of foreign tax rates		210		17.00	%		29		17.00	%		(231	)	17.00	%
Tax effect on non-deductible expenses		7		0.57	%		10		5.85	%		11		-0.81	%
Tax effect on non-taxable income		(9	)	-0.73	%		-		-			-		-
Corporate tax exemption		(17	)	-1.38	%		(22	)	-12.87	%		-		-
Deferred tax assets not recognized		-		-			-		-			165		-12.13	%
Effect of lower tax rates in foreign jurisdictions		-		-			23		13.45	%		74		-5.44	%
(Over)/Under-provision in prior year		-					(5	)	-2.92	%		4		-0.29	%
Corporate tax rebate		(40	)	-3.24	%		(16	)	-9.36	%		-		-	%
Utilization of prior year tax losses		(34	)	-2.75	%		(20	)	-11.70	%		(19	)	1.40	%
Income tax expense/(benefit)		117		9.47	%		(1	)	-0.55	%		4		-0.28	%

SCHEDULE OF COMPANY AND SUBSIDIARIES (Details)	12 Months Ended
SCHEDULE OF COMPANY AND SUBSIDIARIES (Details)	Dec. 31, 2025
Fitness Champs Holdings Ltd [Member]
Incorporation date	Feb. 15, 2024
Principal activities	Investment holding
Northen Star Limited [Member]
Incorporation date	Dec. 12, 2023
Principal activities	Investment holding
Percentage of effective ownership	100.00%
Fitness Champs Pte Ltd [Member]
Incorporation date	Dec. 05, 2012
Principal activities	Principally engaged in the providing sport of swimming in public schools in Singapore
Percentage of effective ownership	100.00%
Fitness Champs Aquatics Pte Ltd [Member]
Incorporation date	Jul. 15, 2015
Principal activities	Principally engaged in the providing sport of swimming for private sector students
Percentage of effective ownership	100.00%
Fitness Champs Excellence Sports Academy Ltd [Member]
Incorporation date	Oct. 30, 2025
Principal activities	Principally engaged in the providing sport of swimming for private sector students
Percentage of effective ownership	100.00%

ACCOUNTS PAYABLES AND ACCRUED LIABILITIES

12 Months Ended

Dec. 31, 2025

Payables and Accruals [Abstract]

ACCOUNTS PAYABLES AND ACCRUED LIABILITIES

NOTE 9 - ACCOUNTS PAYABLES AND ACCRUED LIABILITIES

	2024		2025
	As of December 31,
	2024		2025
	S$’000		S$’000
Accounts payable		79		16
Other payables		21		569
Accrued expenses		168		187
Deposits received		99		92
Deferred revenue		352		389
		719		1,253

Other payables comprise non-trade obligations, including wages payable and goods and services tax (“GST”) payable. These amounts are presented as current liabilities as they are expected to be settled within one year of the reporting date.

Deferred revenue is a contract liability that the Company is obligated to transfer services to customers for which the Company has received advance swimming fees from customers in the form of cash. The balance of “deferred revenue” represents unfulfilled performance obligations in the sales agreement, i.e. services that have not yet been rendered. Once the service has been rendered, the amount in “deferred revenue” account is shifted to a revenue account.

Deferred revenue recognized as revenue during the respective years ended December 31, 2024 and 2025 was S$462,000 and S$352,000, respectively.

BUSINESS OVERVIEW AND BASIS OF PRESENTATION (Tables)

12 Months Ended

Dec. 31, 2025

Accounting Policies [Abstract]

SCHEDULE OF COMPANY AND SUBSIDIARIES

Details of the Company and subsidiaries as of December 31, 2025 are set out below:

SCHEDULE OF COMPANY AND SUBSIDIARIES

Name	Date of incorporation	Background	Effective ownership
Fitness Champs Holdings Ltd	February 15, 2024	Investment holding		-

Northen Star Limited	December 12, 2023	Investment holding		100	%

Fitness Champs Pte Ltd	December 5, 2012	Principally engaged in the providing sport of swimming in public schools in Singapore		100	%

Fitness Champs Aquatics Pte Ltd	July 15, 2015	Principally engaged in the providing sport of swimming for private sector students		100	%

Fitness Champs Excellence Sports Academy LLC	October 30, 2025	Principally engaged in the providing sport of swimming for private sector students		100	%

BUSINESS OVERVIEW AND BASIS OF PRESENTATION

12 Months Ended

Dec. 31, 2025

Accounting Policies [Abstract]

BUSINESS OVERVIEW AND BASIS OF PRESENTATION

NOTE 1 - BUSINESS OVERVIEW AND BASIS OF PRESENTATION

Fitness Champs Holdings Limited (“Fitness Champs” or the “Company”) was incorporated on February 15, 2024 in the Cayman Islands, as an investment holding company. Fitness Champs conducts its primary operations through its indirect wholly owned subsidiaries that are incorporated and domiciled in Singapore, namely: (1) Fitness Champs Pte. Ltd. (“Fitness Champs”); and (2) Fitness Champs Aquatics Pte. Ltd. (“Fitness Aquatics” and collectively with the Company, the “Group”). The Company’s has an indirectly wholly owned subsidiary, Fitness Champs Excellence Sports Academy LLC (“Fitness Academy”), which is incorporated and domiciled in Dubai, United Arab Emirates, and is held through Fitness Aquatics, a wholly owned subsidiary of Northen Star Limited. The Company’s wholly owned subsidiary, Northen Star Limited, holds the entire shareholding interests of Fitness Champs and Fitness Aquatics.

The subsidiaries are a leading sports education provider in Singapore specializing in the provision of swimming programs to students for both the private sector and public schools in Singapore.

Reorganization

A summary of the formation of the group structure is as follows:

Fitness Champs Holdings Limited

Fitness Champs Holdings Limited was incorporated in the Cayman Islands on February 15, 2024 under the Companies Act as an exempted company with limited liability. The authorized share capital was US$500,000 divided into 500,000,000 Ordinary shares, par value US$0.001 each at the time of incorporation. The initial one share was transferred to Ms. Lee on the same date for cash at par.

Northen Star

On December 12, 2023, Northen Star was incorporated in the British Virgin Islands with limited liability. Northen Star is authorized to issue a maximum of 50,000 shares of a single class each with a par value of US$1.00 each and the initial 1,000 shares were held by Ms. Lee.

Fitness Champs Pte Ltd

Fitness Champs Pte Ltd (“Fitness Champs”) was incorporated in Singapore on December 5, 2012. Fitness Champs is our indirect wholly-owned subsidiary and has an issued share capital of 10,000 shares, all of which are held by Northen Star Limited (“Northen Star”), our direct wholly-owned subsidiary following an internal group reorganization on June 19, 2024, whereby Ms. Lee transferred her entire shareholding interests in Fitness Champs of 10,000 shares to Northen Star. Fitness Champs carries on the business of sports education in the form of swimming lessons provided through government related contracts through Singapore’s national SwimSafer program.

Fitness Champs Aquatics Pte Ltd

Fitness Champs Aquatics Pte Ltd (“Fitness Aquatics”) was incorporated in Singapore on July 15, 2015. Fitness Aquatics is our indirect wholly-owned subsidiary and has an issued share capital of 1,000 shares, all of which is held by Northen Star, our direct wholly-owned subsidiary following an internal reorganization on June 19, 2024, whereby Ms. Lee transferred her entire shareholding interests in Fitness Aquatics of 1,000 shares to Northen Star. Fitness Aquatics provides sports education in the form of private swimming lessons.

Northen Star

Fitness Champs Excellence Sports Academy LLC

Fitness Champs Excellence Sports Academy LLC (“Fitness Academy”) was incorporated in United Arab Emirates on 30 October 2025. Fitness Aquatics is our wholly-owned subsidiary and has an issued share capital of 100 shares, all of which is held by Fitness Champs Aquatics Pte Ltd, our direct wholly-owned subsidiary. Fitness Academy provides sports education in the form of private swimming lessons.

Restructuring

On June 19, 2024, the initial one share of the Company was transferred by Ms. Lee to Big Treasure Investments Limited (“Big Treasure”) and each of Big Treasure, Biostar Developments Limited (“Biostar”), Easy Builder Limited (“Easy Builder”), Creative Path Holdings Limited (“Creative Path”), True Height Limited (“True Height”) and Fuji Investment Limited (“Fuji”) subscribed for 64,717; 4,440; 19,090; 4,900; 1,950; and 4,900 shares respectively for cash at par resulting in Big Treasure, Biostar, Easy Builder, Creative Path, True Height, and Fuji holding approximately 64.72%; 4.44%; 19.09%, 4.90%, 1.95% and 4.90%, respectively, of Fitness Holdings’ entire issued share capital (the “Restructuring”).

On the same day, and contemporaneous with the above transaction, Ms. Lee transferred her entire shareholding interests in Northen Star, being the 951 shares of Northen Star to Fitness Holdings and Fuji transferred its entire shareholding interest in Northen Star (being 49 shares of Northen Star) to Fitness Holdings. The consideration is settled by Fitness Holdings allotting and issuing one share to Big Treasure (as Ms. Lee’s nominee) and one share to Fuji, credited as fully paid. Following such issue, Fitness Holdings issued share capital would be 100,000 shares held as 64,719; 4,440, 19,090; 4,900; 1,950; and 4,901; by Big Treasure, Biostar, Easy Builder, Creative Path, True Height and Fuji, respectively.

The Restructuring is considered as a merger of entities under common control. Under the guidance in ASC 805, for transactions between entities under common control, the assets, liabilities and results of operations, are recognized at their carrying amounts on the date of the Restructuring, which requires retrospective combination of the Company, Northen Star, Fitness Champs and Fitness Aquatics for all periods presented. The consolidated financial statements have been prepared as if the existing corporate structure had been in existence throughout all periods. This includes a retrospective presentation for all equity related disclosures, including issued shares and earnings per share, which have been revised to reflect the effects of the reorganization as of December 31, 2023.

After the Restructuring, the Company wholly owns Northen Star, which is domiciled in the British Virgin Islands. Northen Star in turn wholly owns Fitness Champs and Fitness Aquatics, which are all incorporated and domiciled in Singapore. The Company is headquartered in Singapore and conducts its operations domestically.

On February 12, 2026, the board of directors approved a 15:1 reverse share split of our issued and authorized shares, such that the share capital of the Company will be US$500,000 divided into (a) 5,333,333,333.33 Class A Ordinary Shares of a nominal or par value of US$0.000075 each, (b) 666,666,666.66 Class B Ordinary Shares of a nominal or par value of US$0.000075 each, and (c) 666,666,666.66 preferred shares of a nominal or par value of US$0.000075.

On March 24, 2026, the board of directors approved a 30:1 reverse share split of our issued and unissued shares, to be effective on a date to be further determined by our board of directors, such that upon the reverse share split becoming effective, the share capital of our Company will become US$500,000 divided into (a) 177,777,777.78° class A ordinary shares of a nominal or par value of US$0.00225 each; (b) 22,222,222.22° class B ordinary shares of a nominal or par value of US$0.00225 each; and (c) 22,222,222.22° preferred shares of a nominal or par value of US$0.00225 each. On April 29, 2026, the board of directors have further resolved that the reverse share split will take effect on May 4, 2026.

Details of the Company and subsidiaries as of December 31, 2025 are set out below:

SCHEDULE OF COMPANY AND SUBSIDIARIES

Name	Date of incorporation	Background	Effective ownership
Fitness Champs Holdings Ltd	February 15, 2024	Investment holding		-

Northen Star Limited	December 12, 2023	Investment holding		100	%

Fitness Champs Pte Ltd	December 5, 2012	Principally engaged in the providing sport of swimming in public schools in Singapore		100	%

Fitness Champs Aquatics Pte Ltd	July 15, 2015	Principally engaged in the providing sport of swimming for private sector students		100	%

Fitness Champs Excellence Sports Academy LLC	October 30, 2025	Principally engaged in the providing sport of swimming for private sector students		100	%

The accompanying consolidated financial statements are presented assuming that the Company was in existence at the beginning of the first period presented.

SHAREHOLDERS’ EQUITY (Details Narrative)

12 Months Ended

May 14, 2026

May 04, 2026

Apr. 20, 2026

Feb. 12, 2026

Sep. 04, 2025

Oct. 02, 2024

Feb. 15, 2024

USD ($)

$ / shares

Dec. 31, 2025

USD ($)

$ / shares

Dec. 31, 2024

$ / shares

Mar. 24, 2026

Jan. 23, 2026

USD ($)

$ / shares

May 09, 2024

SGD ($)

May 08, 2024

SGD ($)

May 03, 2024

$ / shares

Dec. 31, 2023

Dec. 31, 2022

Jul. 15, 2015

Dec. 05, 2012

Accumulated Other Comprehensive Income (Loss) [Line Items]

Stock issued dividend | $

$ 500,000

Shares authorized

500,000,000

222,222,222.22

Par value | $ / shares

$ 0.001

$ 0.00225

Share capital | $

$ 500,000

Shares issued

2,000,000

Common stock shares, issued

37,777.78

Common stock shares, outstanding

37,777.78

Shares issued

5,000,000

Preferred stock share issued

Preferred stock share outstanding

Reverse stock split, description

1:200

Fitness Champs Pte Ltd [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Shares outstanding

10,000

Dividend declared per share | $ / shares

$ 8.00

Dividend paid | $

$ 80,000

Fitness Champs Aquatics Pte Ltd [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Shares outstanding

1,000

Dividend declared per share | $ / shares

$ 220.00

Dividend paid | $

$ 220,000

Common Class A [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Common stock shares, issued

8,292,150

Common stock shares, outstanding

8,292,150

Reverse stock splits shares

18,427

Common Class B [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Common stock shares, issued

8,707,850

Common stock shares, outstanding

8,707,850

Reverse stock splits shares

19,350.78

Subsequent Event [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Shares authorized

100,000,000,000

Par value | $ / shares

$ 0.000005

Share capital | $

$ 500,000

Preferred shares authorized

10,000,000,000

Preferred stock par value | $ / shares

$ 0.000005

Preferred stock share issued

Preferred stock share outstanding

Reverse stock split, description

Company effected a 30-for-1 reverse share split of its issued and authorized shares. As a result, the Company’s authorized share capital was adjusted from 6,666,666,666.67 shares with a par value of US$0.000075 each to 222,222,222.22 shares with a par value of US$0.00225 each, with no change in the aggregate authorized share capital of US$500,000.

Company effected a 15-for-1 reverse share split of its issued and authorized shares. As a result, the 17,000,000 ordinary shares outstanding immediately prior to the reverse share split were consolidated into 1,133,334 shares, consisting of 552,810 Class A ordinary shares and 580,524 Class B ordinary shares. Correspondingly, the Company’s authorized share capital was proportionately reduced, with the number of authorized shares adjusted from 100,000,000,000 shares to 6,666,666,667 shares, with no change in the aggregate authorized share capital of US$500,000 or the par value per share

Subsequent Event [Member] | Common Class A [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Shares authorized

80,000,000,000

Par value | $ / shares

$ 0.000005

Shares issued

808,334

3,225,000

Common stock shares, issued

8,292,150

Common stock shares, outstanding

8,292,150

Shares issued

565,556

Shares outstanding

565,556

Subsequent Event [Member] | Common Class B [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Shares authorized

10,000,000,000

Par value | $ / shares

$ 0.000005

Common stock shares, issued

8,707,850

Common stock shares, outstanding

8,707,850

Shares issued

580,524

Shares outstanding

580,524

IPO [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Common stock shares, issued

17,000,000

Common stock shares, outstanding

17,000,000

Shares issued

17,000,000

Shares outstanding

17,000,000

IPO [Member] | Subsequent Event [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Shares issued

17,000,000

Shares outstanding

17,000,000

Common Stock [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Par value | $ / shares

$ 0.000005

Stock issued during the period, shares

100,000,000,000

Shares issued

^[1]

4,444

33,334

Shares outstanding

^[1]

37,778

33,334

[1]

Retrospectively presented for the effect of (i) the issuance of 1 ordinary share on February 15, 2024 in preparation of the Company’s initial public offering, (ii) the 1:200 share subdivision and 5,000,000 share surrender approved on October 2, 2024, (iii) the 15 for 1 reverse share split effected on February 12, 2026, and (iv) the 30 for 1 reverse share split effected on May 4, 2026.

DEPOSITS, PREPAYMENTS AND OTHER RECEIVABLES (Details Narrative) $ in Thousands	12 Months Ended
	Dec. 31, 2025 USD ($)	Dec. 31, 2025 SGD ($)	Dec. 31, 2024 USD ($)
Subsidiary, Sale of Stock [Line Items]
Aggregate IPO related costs	$ 1,656	$ 2,126,000
Additional Paid-in Capital [Member]
Subsidiary, Sale of Stock [Line Items]
Aggregate IPO related costs	$ 1,656	2,126,000
IPO [Member]
Subsidiary, Sale of Stock [Line Items]
Deferred costs		1,266,000
IPO [Member] \| Additional Paid-in Capital [Member]
Subsidiary, Sale of Stock [Line Items]
Aggregate IPO related costs		$ 2,100,000

- Definition

Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.

+ References + Details

SCHEDULE OF INCOME TAX EXPENSE (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2025 USD ($)	Dec. 31, 2025 SGD ($)	Dec. 31, 2024 SGD ($)	Dec. 31, 2023 SGD ($)
Income Tax Disclosure [Abstract]
Current year income tax expense			$ 4	$ 117
(Over)/Under-provision in prior year		4	(5)
Income tax expense/(benefit)	$ 3	$ 4	$ (1)	$ 117

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 220
-SubTopic 40
-Name Accounting Standards Codification
-Section 55
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476153/220-40-55-4

Reference 2: http://www.xbrl.org/2003/role/exampleRef
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-Name Accounting Standards Codification
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Reference 3: http://www.xbrl.org/2003/role/exampleRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 1
-Subparagraph (i)
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (ee)
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Paragraph 1
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(9))
-Publisher FASB
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

PROPERTY AND EQUIPMENT, NET (Details Narrative) - SGD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
RentaI income recognized	$ 32,000	$ 30,000
Depreciation expenses	48,000	$ 48,000	$ 31,000
Leasehold Industrial Property [Member]
Property, Plant and Equipment [Line Items]
Property and equipment carrying value	$ 500,000

SCHEDULE OF INTANGIBLE ASSETS (Details) - SGD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Purchase software	$ 90	$ 59
Less: Amortization of software	(17)	(1)
Total	$ 73	$ 58

Consolidated Balance Sheets
$ in Thousands

Dec. 31, 2025

USD ($)

Dec. 31, 2025

SGD ($)

Dec. 31, 2024

SGD ($)

Current assets:

Cash and cash equivalents

$ 1,549

$ 1,990,000

$ 314,000

Accounts receivable

Deposits, prepayments and other receivables

67,000

1,371,000

Total current assets

1,601

2,057,000

1,685,000

Non-current assets:

Property and equipment, net

418

537,000

584,000

Intangible assets

73,000

58,000

Right-of-use asset

37,000

Total non-current assets

475

610,000

679,000

TOTAL ASSETS

2,076

2,667,000

2,364,000

Current liabilities:

Accounts payable and accrued liabilities

992

1,274,000

719,000

Bank borrowings

10,000

62,000

Lease liabilities

37,000

Amount due to director

218,000

1,129,000

Income tax payable

8,000

4,000

Total current liabilities

1,176

1,510,000

1,951,000

Non-current liabilities:

Bank borrowings

302

388,000

398,000

Lease liabilities

Total non-current liabilities

302

388,000

398,000

TOTAL LIABILITIES

1,478

1,898,000

2,349,000

Commitments and contingencies

Shareholders’ equity:

Ordinary share, par value US$0.00225, 222,222,222.22 shares authorized, 37,777.78 shares issues and outstanding

^[1]

(0)

^[2]

Additional paid-in capital

1,664

2,137,000

11,000

Retained earnings/(Accumulated losses)

(1,060)

(1,361,000)

4,000

Translation reserve

(6)

(7,000)

Total shareholders’ equity

598

769,000

15,000

TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY

2,076

2,667,000

2,364,000

Director [Member]

Current liabilities:

Amount due to director

$ 170

$ 218,000

$ 1,129,000

[1]	Retrospectively presented for the effect of (i) the issuance of 1 ordinary share on February 15, 2024 in preparation of the Company’s initial public offering, (ii) the 1:200 share subdivision and 5,000,000 share surrender approved on October 2, 2024, (iii) the 15 for 1 reverse share split effected on February 12, 2026, and (iv) the 30 for 1 reverse share split effected on May 4, 2026.
[2]	Below $$1,000/US$1,000

RIGHT-OF-USE ASSET AND OPERATING LEASE LIABILITIES (Details Narrative)	Dec. 08, 2023 SGD ($)	Dec. 31, 2025 USD ($)	Dec. 31, 2025 SGD ($)	Dec. 31, 2024 SGD ($)
Right-of-use Asset And Operating Lease Liabilities
Total rental fee	$ 77,000
Incremental borrowing rate		5.25%	5.25%
Remaining lease term		1 year	1 year
Right of use of asset				$ 37,000
Operating lease liability				$ 37,000

SCHEDULE OF DEFERRED TAX ASSETS (Details) - SGD ($)	Dec. 31, 2025	Dec. 31, 2024
Income Tax Disclosure [Abstract]
Tax loss carrying forwards	$ 918,000	$ 138,000
Deferred tax assets	156,000	23,000
Valuation allowance	(156,000)	(23,000)
Total deferred tax assets, net

Consolidated Statements of Income and Comprehensive Income
$ in Thousands, $ in Thousands

12 Months Ended

Dec. 31, 2025

USD ($)

$ / shares

Dec. 31, 2025

SGD ($)

$ / shares

Dec. 31, 2024

SGD ($)

$ / shares

Dec. 31, 2023

SGD ($)

$ / shares

Income Statement [Abstract]

Revenues

$ 3,232

$ 4,150

$ 4,216

$ 4,650

Cost of revenue

(2,348)

(3,015)

(2,694)

(2,660)

Gross profit

884

1,135

1,522

1,990

Operating expenses:

Selling and distribution

(260)

(333)

(173)

(25)

General and administrative

(1,771)

(2,274)

(1,303)

(759)

Total operating expenses

(2,031)

(2,607)

(1,476)

(784)

Profit/(Loss) from operations

(1,147)

(1,472)

1,206

Other income (expense):

Interest income

Interest expense

(15)

(19)

(25)

(22)

Government grants

114

Rental income

Total other income, net

111

125

Income/(Loss) before income tax

(1,060)

(1,361)

171

1,235

Income tax (expense) benefit

(3)

(4)

(117)

NET INCOME/(LOSS)

(1,063)

(1,365)

172

1,118

Items that may be reclassified subsequently to profit or loss:

Foreign currency translation adjustment

(6)

(7)

TOTAL COMPREHENSIVE INCOME

$ (1,069)

$ (1,372)

$ 172

$ 1,118

Earnings/(Loss) per ordinary share

Basic | (per share)

$ (110.34)

$ (141.69)

$ 20.98

$ 1,118

Diluted | (per share)

$ (110.34)

$ (141.69)

$ 20.98

$ 1,118

Weighted average number of ordinary shares

Basic

^[1]

9,634

8,197

Diluted

^[1]

9,634

8,197

[1]

ACCOUNTS RECEIVABLE

12 Months Ended

Dec. 31, 2025

Receivables [Abstract]

ACCOUNTS RECEIVABLE

NOTE 4 - ACCOUNTS RECEIVABLE

As of December 31, 2024 and 2025, the Company’s accounts receivable amounted to S$ nil and S$ nil, respectively.

For the years ended December 31, 2023, 2024 and 2025, the Company has not made the allowance for doubtful accounts and charged to the consolidated statements of operations. The Company has not experienced any significant bad debt write-offs of accounts receivable in the past.

The Company generally conducts its business with creditworthy third parties. The Company determines, on a continuing basis, the probable losses and an allowance for doubtful accounts, based on several factors including internal risk ratings, customer credit quality, payment history, historical bad debt/write-off experience and forecasted economic and market conditions. Accounts receivable is written off after exhaustive collection efforts occur and the receivable is deemed uncollectible. In addition, receivable balances are monitored on an ongoing basis and its exposure to bad debts is not significant.

SUBSEQUENT EVENTS (Details Narrative)	Dec. 02, 2026 shares	May 14, 2026 shares	Apr. 20, 2026 shares	Mar. 24, 2026 shares	Mar. 16, 2026 SGD ($)	Feb. 12, 2026	Sep. 04, 2025 shares	Feb. 15, 2024 $ / shares shares	Jan. 23, 2026 USD ($) $ / shares shares	Dec. 31, 2025 USD ($) $ / shares shares	Dec. 31, 2024 $ / shares shares	Oct. 02, 2024 shares
Subsequent Event [Line Items]
Share capital \| $										$ 500,000
Shares authorized								500,000,000		222,222,222.22	222,222,222.22
Par value \| $ / shares								$ 0.001		$ 0.00225	$ 0.00225
Issued share capital, shares												5,000,000
Common stock share issued										37,777.78	37,777.78
Common stock share outstanding										37,777.78	37,777.78
Preferred stock share issued										0
Preferred stock share outstanding										0
Shares issued							2,000,000	1
IPO [Member]
Subsequent Event [Line Items]
Outstanding share capital, shares										17,000,000
Issued share capital, shares										17,000,000
Common stock share issued										17,000,000
Common stock share outstanding										17,000,000
Common Class A [Member]
Subsequent Event [Line Items]
Common stock share issued										8,292,150
Common stock share outstanding										8,292,150
Common Class B [Member]
Subsequent Event [Line Items]
Common stock share issued										8,707,850
Common stock share outstanding										8,707,850
Subsequent Event [Member]
Subsequent Event [Line Items]
Share capital \| $									$ 500,000
Shares authorized									100,000,000,000
Par value \| $ / shares									$ 0.000005
Preferred shares authorized									10,000,000,000
Preferred stock par value \| $ / shares									$ 0.000005
Preferred stock share issued			0	0					0
Preferred stock share outstanding			0	0					0
Reverse stock split, description				approved a 30:1 reverse share split of the issued and authorized shares, to be effective on a date to be further determined by our board of directors, such that upon the reverse share split becoming effective, the share capital of the Company will be US$500,000 divided into (a) 177,777,777.78 Class A Ordinary Shares of a nominal or par value of US$0.00225 each, (b) 22,222,222.22 Class B Ordinary Shares of a nominal or par value of US$0.00225 each, and (c) 22,222,222.22 preferred shares of a nominal or par value of US$0.00225		approved a 15:1 reverse share split of the issued and authorized shares, such that the share capital of the Company will be US$500,000 divided into (a) 5,333,333,333.33 Class A Ordinary Shares of a nominal or par value of US$0.000075 each, (b) 666,666,666.66 Class B Ordinary Shares of a nominal or par value of US$0.000075 each, and (c) 666,666,666.66 preferred shares of a nominal or par value of US$0.000075
Purchase of property \| $					$ 1,368,000
Subsequent Event [Member] \| IPO [Member]
Subsequent Event [Line Items]
Outstanding share capital, shares									17,000,000
Issued share capital, shares									17,000,000
Reverse stock split, description				approved a 30:1 reverse share split of our issued and unissued shares, to be effective on a date to be further determined by our board of directors, such that upon the reverse share split becoming effective, the share capital of our Company will become US$500,000 divided into (a) 177,777,777.78° class A ordinary shares of a nominal or par value of US$0.00225 each; (b) 22,222,222.22° class B ordinary shares of a nominal or par value of US$0.00225 each; and (c) 22,222,222.22° preferred shares of a nominal or par value of US$0.00225 each. On April 29, 2026, the board of directors have further resolved that the reverse share split will take effect on May 4, 2026.		approved a 15:1 reverse share split of our issued and authorized shares, such that the share capital of the Company will be US$500,000 divided into (a) 5,333,333,333.33 Class A Ordinary Shares of a nominal or par value of US$0.000075 each, (b) 666,666,666.66 Class B Ordinary Shares of a nominal or par value of US$0.000075 each, and (c) 666,666,666.66 preferred shares of a nominal or par value of US$0.000075
Subsequent Event [Member] \| Common Class A [Member]
Subsequent Event [Line Items]
Shares authorized									80,000,000,000
Par value \| $ / shares									$ 0.000005
Outstanding share capital, shares			565,556
Issued share capital, shares			565,556
Common stock share issued									8,292,150
Common stock share outstanding									8,292,150
Shares issued		808,334	3,225,000
Subsequent Event [Member] \| Common Class A [Member] \| Minimum [Member]
Subsequent Event [Line Items]
Issuance of aggregate shares	552,810
Subsequent Event [Member] \| Common Class A [Member] \| Maximum [Member]
Subsequent Event [Line Items]
Issuance of aggregate shares	565,556
Subsequent Event [Member] \| Common Class A [Member] \| Board of Directors Chairman [Member]
Subsequent Event [Line Items]
Issuance of aggregate shares			12,746
Subsequent Event [Member] \| Common Class B [Member]
Subsequent Event [Line Items]
Shares authorized									10,000,000,000
Par value \| $ / shares									$ 0.000005
Outstanding share capital, shares			580,524
Issued share capital, shares			580,524
Common stock share issued									8,707,850
Common stock share outstanding									8,707,850

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Dec. 31, 2025

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

These accompanying consolidated financial statements reflect the application of certain significant accounting policies as described in this note and elsewhere in the accompanying consolidated financial statements and notes.

(a)	Basis of Presentation

(b)	Use of Estimates and Assumptions

Actual results could differ from these estimates.

(c)	Basis of Consolidation

(d)	Foreign Currency Translation and Transaction

(e)	Cash and Cash Equivalents

(f)	Accounts Receivable

Accounts receivables include trade accounts due from customers in the sale of products and services.

The Company do not have any accounts receivables as at December 31, 2024 and 2025.

The Company does not hold any collateral or other credit enhancements over its accounts receivable balances.

(g)	Property and Equipment, net

		Expected useful life
Computer & software		3 years
Fixtures and fittings		3 years
Leasehold industrial property		Over the remaining lease term
Renovations		5 years

(h)	Intangible Assets

Intangible assets with finite useful lives are amortized over the estimated economic lives of the intangible assets as follows:

		Expected useful life
Software		5 years

(i)	Impairment of Long-Lived Assets

(j)	Revenue Recognition

	Step 1:	Identify the contract(s) with a customer.
	Step 2:	Identify the performance obligations in the contract.
	Step 3:	Determine the transaction price – The transaction price is the amount of consideration in a contract to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer.
	Step 4:	Allocate the transaction price to the performance obligations in the contract – Any entity typically allocates the transaction price to each performance obligation on the basis of the relative standalone selling prices of each distinct good or service promised in the contract.
	Step 5:	Recognize revenue when (or as) the entity satisfies a performance obligation – An entity recognizes revenue when (or as) it satisfies a performance obligation by transferring a promised good or service to a customer (which is when the customer obtains control of that good or service). The amount of revenue recognized is the amount allocated to the satisfied performance obligation. A performance obligation may be satisfied at a point in time (typically for promises to transfer goods to a customer) or over time (typically for promises to transfer service to a customer).

The Company currently generates its revenue from the following main sources:

Revenue from goods sold and services provided

(i) School-based Swimming Lessons

Revenue from school-based swimming lessons is recognized over time when the Group satisfies its performance obligation by conducting swimming classes to the student.

(ii) Private swimming lessons and aquatic sports

Revenue from private swimming lessons and aquatics sports is recognized over time when the Group satisfies its performance obligation by conducting swimming classes to the student.

(iii) Sales of merchandise

Revenue from sales of merchandise is recognized at a point in time when the Group satisfies its performance obligation by transferring the control of a promised merchandise to the customer.

(iv) Pickleball

Revenue from Pickleball is recognized over time when the Group satisfies its performance obligation by conducting pickleball classes to the student.

(k)	Government Grants

(l)	Selling and Distribution

Selling and distribution expenses include the costs of advertising, promotions and entertainment expenses.

(m)	Comprehensive Income

(n)	Income Taxes

Income taxes are determined in accordance with the provisions of ASC Topic 740, Income Taxes (“ASC 740”).

The Company is subject to tax in local and foreign jurisdiction. As a result of its business activities, the Company files tax returns that are subject to examination by the relevant tax authorities.

(o)

Leases

(p)	Retirement Plan Costs

(q)	Segment Reporting

(r)	Related Parties

The Company follows the ASC 850-10, Related Party for the identification of related parties and disclosure of related party transactions.

(s)	Commitments and Contingencies

(t)	Earnings/(Loss)per share

(u)	Concentration of credit risk

(v)	Interest rate risk

(w)	Liquidity risk

(x)	Fair value measurement

●

Level 1: Inputs are based upon unadjusted quoted prices for identical instruments traded in active markets;

●

Recently Issued Accounting Pronouncements

AMOUNT DUE TO DIRECTOR

12 Months Ended

Dec. 31, 2025

Amount Due To Director

AMOUNT DUE TO DIRECTOR

NOTE 11 - AMOUNT DUE TO DIRECTOR

Amount due from director consisted of the following:

SCHEDULE OF AMOUNT DUE FROM DIRECTOR

	2024		2025
	As of December 31,
	2024		2025
		S$’000		S$’000

Amount due to director		1,129		218

Amount due to the director had a balance of S$1,129,000 and S$218,000 as of December 31, 2024, and 2025, respectively. It pertains to shareholder loans provided by Ms. Lee to the company to fund the offering costs. The original loan amount was up to US$800,000 and was increased to up to US$1,000,000. The Company intends to repay the loan in full, in accordance with the terms of the loan agreement. The loan is repayable upon the earlier of the listing of the Ordinary Shares on Nasdaq or March 31, 2025, and further extended to March 31, 2026. As of the date of this report, the outstanding balance has been fully repaid.

During the year ended December 31, 2025, the director provided additional advances to the Company amounting to S$730,000. These amounts are unsecured, interest-free and repayable on demand.

The amounts are unsecured, interest-free and repayable on demand.

SCHEDULE OF BANK BORROWINGS (Details) - SGD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Short-Term Debt [Line Items]
Total:	$ 398	$ 460
Within 12 months	10	62
Between 2 - 3 years	11	20
Over 3 - 5 years	35	22
Over 5 years	342	356
Long term debt	398	460
Term Loan [Member]
Short-Term Debt [Line Items]
Total:		53
Term of repayments	5 years
Interest rate	2.50%
Property Loan [Member]
Short-Term Debt [Line Items]
Total:	$ 398	$ 407
Term of repayments	27 years
Property Loan [Member] \| Minimum [Member]
Short-Term Debt [Line Items]
Interest rate	3.75%
Property Loan [Member] \| Maximum [Member]
Short-Term Debt [Line Items]
Interest rate	4.82%

ACCOUNTS PAYABLES AND ACCRUED LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2025

Payables and Accruals [Abstract]

SCHEDULE OF ACCOUNTS PAYABLES AND ACCRUED LIABILITIES

	2024		2025
	As of December 31,
	2024		2025
	S$’000		S$’000
Accounts payable		79		16
Other payables		21		569
Accrued expenses		168		187
Deposits received		99		92
Deferred revenue		352		389
		719		1,253

DEPOSITS, PREPAYMENTS AND OTHER RECEIVABLES (Tables)

12 Months Ended

Dec. 31, 2025

Deposits Prepayments And Other Receivables

SCHEDULE OF DEPOSITS, PREPAYMENTS AND OTHER RECEIVABLES

	2024		2025
	As of December 31,
	2024		2025
	S$’000		S$’000

Deposits		32		10
Prepayments		1,286		20
Other receivables		53		37
		1,371		67

ACCOUNTS PAYABLES AND ACCRUED LIABILITIES (Details Narrative) - SGD ($)	Dec. 31, 2025	Dec. 31, 2024
Payables and Accruals [Abstract]
Deferred revenue	$ 352,000	$ 462,000

Cybersecurity Risk Management and Strategy Disclosure	12 Months Ended
Cybersecurity Risk Management and Strategy Disclosure	Dec. 31, 2025
Cybersecurity Risk Management, Strategy, and Governance [Abstract]
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]	The Company currently has an informal cybersecurity policy. As of the date of this annual report, our board of directors has oversight responsibility for the Company’s overall risk management, including cybersecurity risk. The Company’s executive officers oversee the strategic processes to safeguard data and comply with relevant regulations and report material cybersecurity incidents to the board of directors. The Company relies on certain third parties for the provision of its cloud infrastructure but does not currently engage any assessors, consultants, auditors, or other third parties in connection with any processes for assessing, identifying, and managing material risks from cybersecurity threats, given the size and scale of the Company, the resources available to it, the anticipated expenditures, and the risks it faces in terms of cybersecurity. As of the date of this annual report, there have been no cybersecurity threats that have materially affected or are reasonably likely to materially affect the Company
Cybersecurity Risk Management Third Party Engaged [Flag]	true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag]	false
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block]	Company’s executive officers oversee the strategic processes to safeguard data and comply with relevant regulations and report material cybersecurity incidents to the board of directors
Cybersecurity Risk Management Positions or Committees Responsible [Flag]	true

Consolidated Statements of Changes in Shareholders' Equity (Parenthetical) - shares	Sep. 04, 2025	Oct. 02, 2024	Feb. 15, 2024
Statement of Stockholders' Equity [Abstract]
Shares issued	2,000,000		1
Stockholders' equity note, stock split		1:200
Share surrender		5,000,000

Consolidated Statements of Changes in Shareholders' Equity
$ in Thousands, $ in Thousands

Common Stock [Member]

USD ($)

Common Stock [Member]

SGD ($)

Additional Paid-in Capital [Member]

USD ($)

Additional Paid-in Capital [Member]

SGD ($)

Retained Earnings [Member]

USD ($)

Retained Earnings [Member]

SGD ($)

Forex Reserve [Member]

USD ($)

Forex Reserve [Member]

SGD ($)

USD ($)

SGD ($)

Balance at Dec. 31, 2022

$ 11

$ 250

$ 261

Balance, shares at Dec. 31, 2022 | shares

^[1]

Dividends

(1,236)

Net income (loss) for the year

1,118

Balance at Dec. 31, 2023

132

143

Balance, shares at Dec. 31, 2023 | shares

^[1]

Dividends

(300)

Net income (loss) for the year

172

Share issued during the year

Balance, shares | shares

^[1]

33,334

Balance at Dec. 31, 2024

Balance, shares at Dec. 31, 2024 | shares

^[1]

33,334

Net income (loss) for the year

(1,063)

(1,365)

(1,063)

(1,365)

Share issued during the year

1,656

2,126

1,656

2,126

Balance, shares | shares

^[1]

4,444

Foreign currency translation

(6)

(7)

(6)

(7)

Balance at Dec. 31, 2025

$ 1,664

$ 2,137

$ (1,060)

$ (1,361)

$ (6)

$ (7)

$ 598

$ 769

Balance, shares at Dec. 31, 2025 | shares

^[1]

37,778

[1]

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

- Definition

Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.

+ References + Details

- Definition

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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+ Details

RELATED PARTY TRANSACTIONS (Details Narrative)	12 Months Ended
RELATED PARTY TRANSACTIONS (Details Narrative)	Dec. 31, 2025 SGD ($)	Dec. 31, 2025 USD ($)	Dec. 31, 2025 SGD ($)	Dec. 31, 2024 SGD ($)
Related Party Transaction [Line Items]
Original loan amount		$ 800,000
Original loan amount increased up to		$ 1,000,000
Director [Member]
Related Party Transaction [Line Items]
Outstanding amount due to director			$ 218,000	$ 1,129,000
Director provided additional advances	$ 730,000

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 04, 2025	Oct. 02, 2024	Feb. 15, 2024	Dec. 31, 2025	Dec. 31, 2024
Statement of Financial Position [Abstract]
Common stock per share			$ 0.001	$ 0.00225	$ 0.00225
Common stock shares authorized			500,000,000	222,222,222.22	222,222,222.22
Common stock shares, issued				37,777.78	37,777.78
Common stock shares, outstanding				37,777.78	37,777.78
Shares issued	2,000,000		1
Stockholders' equity note, stock split		1:200
Share surrender		5,000,000

COMMITMENTS AND CONTINGENCIES

12 Months Ended

Dec. 31, 2025

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

NOTE 17 - COMMITMENTS AND CONTINGENCIES

Litigation — From time to time, the Company may be involved in various legal proceedings and claims in the ordinary course of business.

On April 21, 2026, a securities class action lawsuit was filed against the Company, certain of its officers, and other parties in the United States District Court for the Southern District of New York. The lawsuit relates to alleged violations of the Securities Exchange Act of 1934 and was brought on behalf of investors who acquired the Company’s securities between September 3, 2025 and September 23, 2025.

The complaint alleges that the defendants made materially false and/or misleading statements and failed to disclose certain adverse information relating to the Company’s business operations and trading activities.

The Company intends to defend vigorously against these claims. As of the reporting date, the outcome of the litigation cannot be reasonably estimated, and no provision has been recognized in the financial statements.

RELATED PARTY TRANSACTIONS

12 Months Ended

Dec. 31, 2025

RELATED PARTY TRANSACTIONS

NOTE 15 - RELATED PARTY TRANSACTIONS

In the ordinary course of business, during the financial years ended December 31, 2023, 2024, and 2025, the Company was involved in certain transactions, either at cost or current market prices, and on the normal commercial terms with related parties, mainly the collection of fees on behalf of the related entities.

SCHEDULE OF RELATED PARTY TRANSACTIONS

Nature of transactions	2023			2024			2025
	For the years ended December 31,
Nature of transactions	2023			2024			2025
	S$’000			S$’000			S$’000
Director/Shareholder
- Reimbursement fund for expenses paid on behalf of the Company*		3,898			279			16
- Coach fee and salary paid on behalf by Joyce Lee Jue Hui*		(2,518	)		-			-
- Other expenses paid on behalf by Joyce Lee Jue Hui		(709	)		(279	)		(37	)
- Dividend payout to Joyce Lee Jue Hui		(1,236	)		-			-
- Director’s loan advance to the Company		-			(1,254	)		(730	)
- Repayment of Director’s loan		-			125			1,641

The Company has an outstanding amount due to the director amounting to S$1,129,000 and S$218,000 as of December 31, 2024 and 2025, respectively, which pertains to shareholder loans provided by Ms. Lee to the Company to fund the offering costs. The original loan amount was up to US$800,000 and was increased to up to US$1,000,000. The Company intends to repay the loan in full, in accordance with the terms of the loan agreement. The loan is initially repayable upon the earlier of the listing of the Ordinary Shares on Nasdaq or March 31, 2025. However, the repayment date has been extended to August 31, 2025 and further extended to March 31, 2026. As of the date of this report, the outstanding balance has been fully repaid.

During the year ended December 31, 2025, the director provided additional advances to the Company amounting to S$730,000. These amounts are unsecured, interest-free and repayable on demand.

These related parties are controlled by the common shareholders of the Company.

Apart from the transactions and balances detailed elsewhere in these accompanying consolidated financial statements, the Company has no other significant or material related party transactions during the years presented.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

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+ Details

INTANGIBLE ASSETS

12 Months Ended

Dec. 31, 2025

Goodwill and Intangible Assets Disclosure [Abstract]

INTANGIBLE ASSETS

NOTE 7 – INTANGIBLE ASSETS

Intangible assets consisted of the following:

SCHEDULE OF INTANGIBLE ASSETS

	2024			2025
	As of December 31,
	2024			2025
	S$’000			S$’000
At cost:
Purchase software		59			90
Less: Amortization of software		(1	)		(17	)

Total		58			73

Amortization expense for the years ended December 31, 2023, 2024 and 2025 were S$ nil, S$ 1,000 and S$16,000, respectively, recognized under general and administrative expenses.

CONCENTRATIONS OF RISK

12 Months Ended

Dec. 31, 2025

Risks and Uncertainties [Abstract]

CONCENTRATIONS OF RISK

NOTE 16 - CONCENTRATIONS OF RISK

The Company is exposed to the following concentrations of risk:

(a)	Major customers

The Company does not have any significant concentrations of risk related to major customers. Given the dynamic nature of the business, the number of customers fluctuates frequently. Moreover, the individual impact of each customer on the business is minimal. Therefore, we do not anticipate this fluctuation in customer numbers to pose a significant risk to the business.

(b)	Major vendors

Due to the nature of the business, we engage in a network of coaches to operate and run our swimming classes. This causes the impact of each coach to be minimal and we do not foresee extreme disruption in the business if some coaches decide to leave the business.

(c)	Credit risk

The Company has adopted a policy of only dealing with creditworthy counterparties. The Company performs ongoing credit evaluation of its counterparties’ financial condition and generally does not require collateral. The Company also considers the probability of default upon initial recognition of assets and whether there has been a significant increase in credit risk on an ongoing basis throughout each reporting period.

The Company has determined the default event on a financial asset to be when internal and/or external information indicates that the financial asset is unlikely to be received, which could include default of contractual payments due for more than 90 days, default of interest due for more than 365 days or there is significant difficulty of the counterparty.

To minimize credit risk, the Company has developed and maintained its credit risk grading to categorize exposures according to their degree of risk of default. The credit rating information is supplied by publicly available financial information and the Company’s own trading records to rate its major customers and other debtors. The Company considers available reasonable and supportive forward-looking information which includes the following indicators:

	●	Actual or expected significant adverse changes in business, financial or economic conditions that are expected to cause a significant change to the debtor’s ability to meet its obligations

	●	Internal credit rating

	●	External credit rating and when necessary

Regardless of the analysis above, a significant increase in credit risk is presumed if a debtor is more than 30 days past due in making contractual payment.

As of December 31, 2024 and 2025, there were no outstanding trade receivables.

(c)	Interest rate risk

As the Company has no significant interest-bearing assets, the Company’s income and operating cash flows are substantially independent of changes in market interest rates.

(d)	Exchange rate risk

The Company cannot guarantee that the current exchange rate will remain steady; therefore, there is a possibility that the Company could post the same amount of profit for two comparable periods and because of the fluctuating exchange rate actually post higher or lower profit depending on the exchange rate of S$ converted to US$ on that date. The exchange rate could fluctuate depending on changes in political and economic environments without notice.

(e)	Liquidity risk

- Definition

The entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date.

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+ Details

Consolidated Statements of Income and Comprehensive Income (Parenthetical) - shares	Sep. 04, 2025	Oct. 02, 2024	Feb. 15, 2024
Income Statement [Abstract]
Shares issued	2,000,000		1
Stockholders' equity note, stock split		1:200
Share surrender		5,000,000

DISAGGREGATION OF REVENUE (Tables)

12 Months Ended

Dec. 31, 2025

Revenue from Contract with Customer [Abstract]

SCHEDULE OF DISAGGREGATION OF REVENUE

	2023		2024		2025
	For the years ended December 31,
	2023		2024		2025
	S$’000		S$’000		S$’000
Government sector		1,994		1,700		1,701
Private sector		2,656		2,516		2,449
Disaggregation of revenue total		4,650		4,216		4,150

SCHEDULE OF REVENUE RECOGNITION DISAGGREGATED BY TIMING

In the following table, revenue is disaggregated by the timing of revenue recognition.

	2023		2024		2025
	For the years ended December 31,
	2023		2024		2025
	S$’000		S$’000		S$’000
Revenue recognition at a single point in time:
Sales of merchandise		4		7		7

Revenue recognition over time:
Swim fees		4,646		4,209		4,139
Pickleball		-		-		4
		4,650		4,216		4,150

SCHEDULE OF RELATED PARTY TRANSACTIONS (Details)
$ in Thousands

12 Months Ended

Dec. 31, 2025

USD ($)

Dec. 31, 2025

SGD ($)

Dec. 31, 2024

SGD ($)

Dec. 31, 2023

SGD ($)

- Dividend payout to Joyce Lee Jue Hui

$ (300)

Joyce Lee Jue Hui [Member]

- Reimbursement fund for expenses paid on behalf of the Company

^[1]

279

3,898

- Coach fee and salary paid on behalf by Joyce Lee Jue Hui

^[1]

(2,518)

- Other expenses paid on behalf by Joyce Lee Jue Hui

(37)

(279)

(709)

- Dividend payout to Joyce Lee Jue Hui

(1,236)

- Director’s loan advance to the Company

(730)

(1,254)

- Repayment of Director’s loan

$ 1,641

$ 125

[1]

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

INTANGIBLE ASSETS (Details Narrative) - SGD ($)	12 Months Ended
INTANGIBLE ASSETS (Details Narrative) - SGD ($)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 16,000	$ 1,000

- Definition

The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets.

+ References

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+ Details

INCOME TAX EXPENSE (Details Narrative) - SGD ($)	12 Months Ended
INCOME TAX EXPENSE (Details Narrative) - SGD ($)	Dec. 31, 2025	Dec. 31, 2024
Deferred tax assets valuation allowance	$ 156,000	$ 23,000
Deferred tax assets other loss carryforwards	918,000	138,000
Deferred tax assets gross	$ 156,000	23,000
UNITED ARAB EMIRATES
Corporate income tax rate	9.00%
Operating loss	$ 160,000
Deferred tax assets valuation allowance	$ 160,000

BANK BORROWINGS

12 Months Ended

Dec. 31, 2025

Debt Disclosure [Abstract]

BANK BORROWINGS

NOTE 10 - BANK BORROWINGS

Bank borrowings consisted of the following:

SCHEDULE OF BANK BORROWINGS

	repayments	interest rate			2024		2025
	Term of	Annual			As of December 31,
	repayments	interest rate			2024		2025
					S$’000		S$’000

Term loans (unsecured)	Within 5 years		2.50	%		53		-
Property loan (secured)	Within 27 years		3.75% - 4.82	%		407		398
Total:						460		398

Representing: -
Within 12 months						62		10
Between 2 - 3 years						20		11
Over 3 - 5 years						22		35
Over 5 years						356		342
Long term debt						460		398

Term loan of S$500,000 was an unsecured borrowing from OCBC bank in 2020 with an annual fixed interest rate of 2.5%. The loan is for a period of 5 years up to 2025. This amount was used to finance the expansion of the business. The term loan has been fully repaid on June 30, 2025.

Mortgage loan of S$420,000 was a secured borrowing from OCBC bank in 2023. The loan is for a period of 27 years up to 2050 with an annual variable interest rate of 4.82% and 3.75% in December 31, 2024 and December 31, 2025 respectively. This amount was used to finance the acquisition of an office property located at 7030 Ang Mo Kio Avenue 5 #09-102 Singapore 569880.

The Company’s bank borrowings currently are guaranteed by a personal guarantee from Joyce Lee Jue Hui, director and shareholder of the Company.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

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+ Details