# EDGAR Filing Document

**Accession Number:** 0001613685
**File Stem:** 0001493152-23-005567
**Filing Date:** 2023-2
**Character Count:** 65320
**Document Hash:** c9735472c7398276fc367c61c2105d53
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-005567.hdr.sgml**: 20230221

**ACCESSION NUMBER**: 0001493152-23-005567

**CONFORMED SUBMISSION TYPE**: 10-K

**PUBLIC DOCUMENT COUNT**: 46

**CONFORMED PERIOD OF REPORT**: 20221231

**FILED AS OF DATE**: 20230221

**DATE AS OF CHANGE**: 20230221

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** TRENDMAKER INC. LTD.
- **CENTRAL INDEX KEY:** 0001613685
- **STANDARD INDUSTRIAL CLASSIFICATION:** BOOKS: PUBLISHING OR PUBLISHING AND PRINTING [2731]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 10-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 333-200624
- **FILM NUMBER:** 23645155

**BUSINESS ADDRESS:**
- **STREET 1:** 1415 DEBRA DRIVE
- **CITY:** CARY
- **STATE:** NC
- **ZIP:** 27511
- **BUSINESS PHONE:** 9196332488

**MAIL ADDRESS:**
- **STREET 1:** 1415 DEBRA DRIVE
- **CITY:** CARY
- **STATE:** NC
- **ZIP:** 27511

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** NUTS & BOLTS INTERNATIONAL, INC.
- **DATE OF NAME CHANGE:** 20140714

?xml version='1.0' encoding='ASCII'?

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**Form 10-K**

☒ ANNUAL REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

**For the fiscal year ended December 31, 2022**

☐ TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

**For the transition period from ______ to ______**

Commission File Number: **333-200624**

**<u>TRENDMAKER, INC. LIMITED</u>**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **Nevada** | **80-0979537** |
| (State or other jurisdiction of<br> incorporation or organization) | (I.R.S. Employer<br> Identification No.) |

---

---

| | |
|:---|:---|
| **Lot 56935 Jalan 9/8, Seksyen 9,**<br> **Bandar Baru Bangi,<br> Selangor Darul Ehsan, Malaysia** | **43650** |
| (Address of principal executive offices) | (Zip Code) |

---

Registrant's telephone number, including area code

**+603 8923 1880**

Securities registered under Section 12(b) of the Exchange Act:

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| | | |
|:---|:---|:---|
| **Title of each class** | **Trading Symbol(s)** | **Name of each exchange on which registered:** |
| Common Stock | TMIN | The OTC Market – Pink Sheets |

---

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act ☐ Yes ☒ No

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Securities Act ☒ Yes ☐ No

Indicate by check mark whether the Registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. ☐ Yes ☒ No

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). ☐ Yes ☒ No

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be contained, to the best of the registrant's knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K. ☒

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of "large accelerated filer," "accelerated filer" and smaller reporting company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐ Accelerated filer ☐ <br> Non-accelerated filer ☐ (Do not check if a smaller reporting company) Smaller reporting company ☒ <br> Emerging growth company ☒

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). ☒ Yes ☐ No

The aggregate market value of the Company's common stock held by non-affiliates computed by reference to the closing bid price of the Company's common stock, as of the last business day of the registrant's most recently completed second fiscal quarter:

N/A.

Indicate the number of shares outstanding of each of the issuer's classes of common stock, as of the latest practicable date.

---

| | |
|:---|:---|
| **Class** | **Outstanding at February 21, 2023** |
| Common Stock, $.0001 par value | 13537000 |

---

**Forward-Looking Statements**

Certain statements in this Annual Report on Form 10-K constitute "forward-looking statements" made under the "safe harbor" provisions of the Private Securities Litigation Reform Act of 1995 that are based on current expectations, estimates, forecasts and assumptions and are subject to risks and uncertainties. Words such as "anticipate," "assume," "believe," "estimate," "expect," "goal," "intend," "plan," "project," "seek," "target," and variations of such words and similar expressions are intended to identify such forward-looking statements. All forward-looking statements speak only as of the date on which they are made. Such forward-looking statements are subject to certain risks, uncertainties and assumptions relating to certain factors that could cause actual results to differ materially from those anticipated in such statements.

We cannot predict all of the risks and uncertainties. Accordingly, such information should not be regarded as representations that the results or conditions described in such statements or that our objectives and plans will be achieved and we do not assume any responsibility for the accuracy or completeness of any of these forward-looking statements. These forward-looking statements are found at various places throughout this Annual Report on Form 10-K and include information concerning possible or assumed future results of our operations, including statements about potential acquisition or merger targets; business strategies; future cash flows; financing plans; plans and objectives of management; any other statements regarding future acquisitions, future cash needs, future operations, business plans and future financial results, and any other statements that are not historical facts.

These forward-looking statements represent our intentions, plans, expectations, assumptions and beliefs about future events and are subject to risks, uncertainties and other factors. Many of those factors are outside of our control and could cause actual results to differ materially from the results expressed or implied by those forward-looking statements. In light of these risks, uncertainties and assumptions, the events described in the forward-looking statements might not occur or might occur to a different extent or at a different time than we have described. You are cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date of the Annual Report on Form 10-K. All subsequent written and oral forward-looking statements concerning other matters addressed in this Annual Report on Form 10-K and attributable to us or any person acting on our behalf are expressly qualified in their entirety by the cautionary statements contained or referred to in this Annual Report on Form 10-K.

Except to the extent required by law, we undertake no obligation to update or revise any forward-looking statements, whether as a result of new information, future events, a change in events, conditions, circumstances or assumptions underlying such statements, or otherwise.

**PART I**

**Item 1. Business.**

**Overview and Background**

The Company was incorporated in the State of Nevada on August 21, 2013, under the name Nuts & Bolts International, Inc. It was incorporated to engage in the business of publishing eBooks under the Nuts and Bolts brand name. Its business operations were conducted through its wholly-owned operating subsidiary, Nuts and Bolts Publishing, LLC, a North Carolina limited liability company. From inception through February 29, 2016, the Company conducted limited operations including publishing two eBooks and one online "self-help" course on how to start a freelancing business.

On February 29, 2016, the Company had a change of control. On that date, Tan Sri Dato' Sri Lai Teck Peng, a resident of Malaysia, acquired control of the Company through purchase of 5,000,000 shares of common stock, representing approximately 77.67% of its issued and outstanding common stock. On the same date, the previous officers and directors of the Company resigned, and Mr. Lai was appointed as a Director and as CEO of the Company.

Following the change of control the Company elected to discontinue the eBook publishing operations previously carried on through its wholly-owned operating subsidiary.

On October 2, 2019, the Company announced that Tan Sri Dato' Sri Lai Teck Peng, the Chief Executive Officer and sole director of the Company, passed away on August 27, 2019 in Malaysia.

On the same day, the late Tan Sri Dato' Sri Lai Teck Peng was being removed from the position of Chief Executive Officer and sole director of the Company due to his sudden demise whereby Puan Sri Datin Sri Tan Chin Yee, spouse of the late Tan Sri Dato' Sri Lai Teck Peng, was being appointed as the Chief Executive Officer and director of Trendmaker, Inc. Limited, effective immediately. As of December 31, 2022, Puan Sri Datin Sri Tan Chin Yee own 78.34% common stock of the company.

**Current Operations**

Following the change of control on February 29, 2016, the Company intends to engage in the business of acting as an investment holding company and providing management and consulting services.

As of December 31, 2022, the Company has engaged in limited business operations, but it has agreed to provide management and consulting services to Trendmaker Pte. Ltd., a Singapore entity whose subsidiaries include Phyto Science Sdn Bhd (a Malaysia entity). Through its subsidiaries, Trendmaker Pte. Ltd. is engaged in the sale of healthcare and wellness products in Asia via a multilevel marketing platform. The management and consulting services which the Company will provide to Trendmaker Pte. Ltd. and its operating subsidiaries include advice regarding investor and public relations, market strategies, structuring of mergers, acquisitions, strategic relationships and alliances, obtaining debts or equity financing, and such other matters as the parties shall mutually agree upon.

**Employees**

As of December 31, 2022, and the date of this report, the Company has no employees.

**Competition**

The business of acting as an investment holding company and providing management and consulting services is extremely competitive. These are areas in which the Company is currently in the process of commencing operations, and there is no assurance we will be able to successfully compete. Most, if not all of our competitors, are expected to be larger, better funded and more experienced than us.

**Intellectual Property**

The Company does not currently own any trademarks, patents or other intellectual property which it uses or intends to use in the conduct of its business operations.

**Government Regulations**

Governmental regulations are not anticipated to impact our business model.

**Available Information**

Copies of our Annual Reports on Form 10-K, Quarterly Reports on Form 10-Q, Current Reports on Form 8-K and other documents that we will file with or furnish to the SEC will be available free of charge by sending a written request to our Corporate Secretary at our corporate headquarters. Additionally, the documents we file with the SEC is or will be available free of charge at the SEC's Public Reference Room at 100 F Street, NE, Washington D.C. 20549-1090. Other information on the operation of the Public Reference Room is or will be available by calling the SEC at (800) SEC-0330.

**ITEM 2. PROPERTIES**

Our principal executive office is located at Lot 56935 Jalan 9/8, Seksyen 9, Bandar Baru Bangi, 43650 Selangor Darul Ehsan, Malaysia.

**ITEM 3. LEGAL PROCEEDINGS**

The Registrant is not a party to any pending legal proceedings, and no such proceedings are known to be contemplated. No director, officer or affiliate of the Registrant, and no owner of record or beneficial owner of more than 5.0% of the securities of the Registrant, or any associate of any such director, officer or security holder is a party adverse to the Registrant or has a material interest adverse to the Registrant in reference to pending litigation.

**ITEM 4. MINE SAFETY DISCLOSURES.**

Not Applicable.

**PART II**

**ITEM 5. MARKET FOR REGISTRANT'S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES.**

<u>Market Information</u>. The Company's shares are approved for trading on the OTC Pink Market under the symbol "TMIN" However, there has been very limited trading activity and no meaningful trading market has been established. There is no assurance as to when, or whether, an active trading market in our shares will be established.

None of Company's equities are subject to any outstanding options, warrants to purchase, or securities convertible into, common stock.

<u>Holders</u>. As of December 31, 2022, there were 13,537,000 shares of common stock issued and outstanding held by a total of 31 shareholders of record. As of the date of this report, there were 13,537,000 shares of common stock issued and outstanding held by a total of 31 shareholders of record. No additional issuance of common stock as of December 31, 2022.

<u>Dividends</u>. The Company has not declared or paid any cash dividends on its common stock during the fiscal year ended December 31, 2022, or during the period between December 31, 2022 and the date of this report, and does not anticipate declaring or paying dividends in the foreseeable future.

**ITEM 6. SELECTED FINANCIAL DATA.**

Not applicable.

**ITEM 7. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATION**

**SPECIAL NOTE OF CAUTION REGARDING FORWARD-LOOKING STATEMENTS**

CERTAIN STATEMENTS IN THIS REPORT, INCLUDING STATEMENTS IN THE FOLLOWING DISCUSSION, ARE WHAT ARE KNOWN AS "FORWARD LOOKING STATEMENTS", WHICH ARE BASICALLY STATEMENTS ABOUT THE FUTURE. FOR THAT REASON, THESE STATEMENTS INVOLVE RISK AND UNCERTAINTY SINCE NO ONE CAN ACCURATELY PREDICT THE FUTURE. WORDS SUCH AS "PLANS," "INTENDS," "WILL," "HOPES," "SEEKS," "ANTICIPATES," "EXPECTS "AND THE LIKE OFTEN IDENTIFY SUCH FORWARD LOOKING STATEMENTS, BUT ARE NOT THE ONLY INDICATION THAT A STATEMENT IS A FORWARD LOOKING STATEMENT. SUCH FORWARD LOOKING STATEMENTS INCLUDE STATEMENTS CONCERNING OUR PLANS AND OBJECTIVES WITH RESPECT TO THE PRESENT AND FUTURE OPERATIONS OF THE COMPANY, AND STATEMENTS WHICH EXPRESS OR IMPLY THAT SUCH PRESENT AND FUTURE OPERATIONS WILL OR MAY PRODUCE REVENUES, INCOME OR PROFITS. NUMEROUS FACTORS AND FUTURE EVENTS COULD CAUSE THE COMPANY TO CHANGE SUCH PLANS AND OBJECTIVES OR FAIL TO SUCCESSFULLY IMPLEMENT SUCH PLANS OR ACHIEVE SUCH OBJECTIVES, OR CAUSE SUCH PRESENT AND FUTURE OPERATIONS TO FAIL TO PRODUCE REVENUES, INCOME OR PROFITS. THEREFORE, THE READER IS ADVISED THAT THE FOLLOWING DISCUSSION SHOULD BE CONSIDERED IN LIGHT OF THE DISCUSSION OF RISKS AND OTHER FACTORS CONTAINED IN THIS REPORT ON FORM 10-KT AND IN THE COMPANY'S OTHER FILINGS WITH THE SECURITIES AND EXCHANGE COMMISSION. NO STATEMENTS CONTAINED IN THE FOLLOWING DISCUSSION SHOULD BE CONSTRUED AS A GUARANTEE OR ASSURANCE OF FUTURE PERFORMANCE OR FUTURE RESULTS.

**<u>Background</u>**

The Company was incorporated in August 21, 2013, to engage in the business of eBook publishing, but its business operations in the area of eBook publishing were nominal. Following a change of control which occurred in February 29, 2016, the Company discontinued its eBook publishing operations and elected to become an investment holding company and to provide management and consulting services to Trendmaker Pte, Ltd, a Singapore entity whose subsidiaries include Phyto Science Sdn Bhd (a Malaysia entity), and Phytoscience Trendmaker Pvt Ltd (an Indian entity). Although the Company identified its intended future business activities, during the fiscal year ended December 31, 2022, it did not commence active business operations.

**<u>Results of Operations</u>**

Company management does not believe that a meaningful analysis can be made of the Company's results of operation for the fiscal year ended December 31, 2022 as compared to the fiscal year ended December 31, 2021. During both periods, its operations have been nominal and, following a change of control in February 29, 2016, the Company elected to terminate its previous business plan to engage in eBook publishing, and adopt a new business plan relating to acting as an investment holding company and providing management and consulting services. Operating expenses consisting of professional fees and general and administrative expenses, were substantially the same of the two periods ($39,990 for the fiscal year ended December 31, 2022, as compared to $46,891 for the fiscal year ended December 31, 2021). Revenue for the year ended December 31, 2022 and 2021 were $0 and $0 respectively.

**<u>Going Concern</u>**

As of December 31, 2022, the Company has an accumulated deficit of $866,647, capital deficiency of $40,127 and had a net loss of $39,990. This raises substantial doubt about its ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company's ability to raise additional capital and implement its business plan. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. Management is taking various steps to provide the Company with the opportunity to continue as a going concern.

**<u>Liquidity and Capital Resources</u>**

Our cash balance at December 31, 2022 was $0 with $225,140 in outstanding liabilities. Total expenditures over the next 12 months are expected to be approximately $50,000. If we experience a shortage of funds prior to generating revenues from operations we may utilize funds from our directors, who have informally agreed to advance funds to allow us to pay for operating costs, however they have no formal commitment, arrangement or legal obligation to advance or loan funds to us. Management believes our current cash balance will not be sufficient to fund our operations for the next six months.

**<u>Off Balance Sheet Arrangements</u>**

The Company does not have any off-balance sheet arrangements.

**ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK**

Not Applicable.

**ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA**

**INDEX TO FINANCIAL STATEMENTS**

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| | |
|:---|:---|
| **Fiscal Years Ended December 31, 2022 and December 31, 2021** |  |
| [Report of Independent Registered Public Accounting Firms](#a_001) | F-2 |
| [Balance Sheets](#a_002) | F-3 |
| [Statements of Operation and Comprehensive Income](#a_003) | F-4 |
| [Statements of Changes in Stockholders' Equity](#a_004) | F-5 |
| [Statements of Cash Flows](#a_005) | F-6 |
| [Notes to Financial Statements](#a_006) | F-7 |

---

![](form10-k_001.jpg)

**REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

**The Board of Directors and Stockholders of**

**Trendmaker, Inc. Limited**

Lot 56935 Jalan 9/8, Seksyen 9,

Bandar Baru Bangi,

Selangor Darul Ehsan, Malaysia

Opinion on the Financial Statements

We have audited the accompanying balance sheets of Trendmaker, Inc. Limited (the 'Company') as of December 31, 2022 and December 31, 2021 and the related statements of operation and comprehensive income, changes in stockholders' equity, and cash flows for the year ended December 31, 2022 and December 31, 2021, 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, 2022 and December 31, 2021, and the results of its operations and its cash flows for the year ended December 31, 2022 and December 31, 2021, in conformity with accounting principles generally accepted in the United States of America.

Basis for Opinion

These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on the Company's financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) ("PCAOB") and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion.

Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that our audits provide a reasonable basis for our opinion.

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 7 to the financial statements, for the year ended December 31, 2022, the Company has not established any source of revenue to cover its operating costs. This condition raises substantial doubt about the Company's ability to continue as a going concern. Management's plans in regard to these matters are also described in Note 7. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Critical Audit Matters

Critical audit matters are matters arising from the current period audit of the financial statements that were communicated or required to be communicated to those charged with governance and that: (1) relate to accounts or disclosures that are material to the financial statements and (2) involved our especially challenging, subjective, or complex judgements. We determined that there are no critical matters.

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| |
|:---|
| ***/s/ JP CENTURION & PARTNERS PLT*** |
| JP CENTURION & PARTNERS PLT (ID: 6723) |
| <br> We have served as the Company's auditor since 2020. |
| Kuala Lumpur, Malaysia |
| February 21, 2023 |

---

**TRENDMAKER INC. LIMITED**

**BALANCE SHEETS**

**As of December 31, 2022 (Audited) and December 31, 2021 (Audited)**

(Currency expressed in United States Dollars ("US$"), except for number of shares)

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| |
|:---|
| **<u>ASSET</u>** |
| &nbsp;&nbsp;&nbsp;CURRENT ASSET |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Due from related party |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total Current Asset |
| **TOTAL ASSET** |
| **<u>LIABILITIES AND STOCKHOLDERS' EQUITY</u>** |
| &nbsp;&nbsp;&nbsp;CURRENT LIABILITIES |
| &nbsp;&nbsp;&nbsp;Accrued liabilities |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Due to related party |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total Current Liabilities |
| **TOTAL LIABILITIES** |
| &nbsp;&nbsp;&nbsp;STOCKHOLDERS' EQUITY |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Preferred stock, $0.0001 par value; 10,000,000 shares authorized, none issued and outstanding |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Common stock, $0.0001 par value; 100,000,000 shares authorized, 13,537,000 and 13,537,000 issued and outstanding as of December 31, 2022 and December 31, 2021 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Additional paid in capital |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accumulated deficit |
| **TOTAL STOCKHOLDERS' EQUITY** |
| **TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY** |

---

See accompanying notes to financial statements

**TRENDMAKER INC. LIMITED**

**STATEMENTS OF OPERATION AND COMPREHENSIVE INCOME**

**For the year ended December 31, 2022 (Audited) and December 31, 2021 (Audited)**

(Currency expressed in United States Dollars ("US$"), except for number of shares)

---

| |
|:---|
| Revenue |
| Cost of Sales |
| Gross Income |
| Other Service Fees |
| Professional Fees |
| General and administrative |
| **LOSS BEFORE INCOME TAX**) |
| Provision for Income Taxes |
| **NET LOSS** |
| Net loss per share, basic and diluted: |
| Weighted average number of shares outstanding during the year – Basic and diluted |

---

See accompanying notes to financial statement

**TRENDMAKER INC. LIMITED**

**STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY**

**For the Year Ended December 31, 2022 (Audited) and December 31, 2021 (Audited)**

(Currency expressed in United States Dollars ("US$"))

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **COMMON STOCK** | **COMMON STOCK** | | | |
|  | **Number of<br> Shares** | **Amount** | **ADDITIONAL**<br>**PAID-IN<br> CAPITAL** |<br>**ACCUMULATED<br> DEFICIT** |<br>**TOTAL<br> EQUITY** |
| Balance as of December 31, 2020 (Audited) | 13537000 | $1354 | $825166 | $(779766) | $46754 |
| Net loss for the year ended December 31, 2021 | - | - | - | (46891) | (46891) |
| Balance as of December 31, 2021 (Audited) | 13537000 | $1354 | $825166 | $(826657) | $(137) |
| Net loss for the year ended <br>December 31, 2022 | - | - | - | (39990) | (39990) |
| Balance as of December 31, 2022 (Audited) | 13537000 | $1354 | $825166 | $(866647) | $(40127) |

---

See accompanying notes to financial statement

**TRENDMAKER INC. LIMITED**

**STATEMENTS OF CASH FLOWS**

**For the year ended December 31, 2022 (Audited) and December 31, 2021 (Audited)**

(Currency expressed in United States Dollars ("US$"), except for number of shares)

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| | | |
|:---|:---|:---|
|  | **Year Ended December 31,** | **Year Ended December 31,** |
|  | **2022** | **2021** |
|  | **(Audited)** | **(Audited)** |
| **CASH FLOWS FROM OPERATING ACTIVITIES:** |  |  |
| &nbsp;&nbsp;&nbsp;Net loss | $(39990) | $(46891) |
| Adjustments to reconcile net loss to net cash used in operations |  |  |
| &nbsp;&nbsp;&nbsp;Changes in operating assets and liabilities: |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Due from related party | 39492 | 40191 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accrued liabilities | 498 | 6700 |
| **Net cash generated from operating activities** | - | - |
| Net increase/ (decrease) in cash and cash equivalents |  |  |
| Cash and cash equivalents, beginning of year | - | - |
| **CASH AND CASH EQUIVALENTS, END OF YEAR** | $- | $- |

---

See accompanying notes to financial statement

**TRENDMAKER INC. LIMITED**

**NOTES TO FINANCIAL STATEMENTS**

**<u>AS OF DECEMBER 31, 2022 AND 2021</u>**

**1.** **SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION**

Basis of preparation

The reporting currency of the Company is United States Dollars ("US$") and the accompanying financial statements have been expressed in US$.

Basis of presentation

The accompanying condensed unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules and regulations of the Securities and Exchange Commission for interim financial information. Accordingly, they do not include all the information necessary for a comprehensive presentation of financial position and results of operations.

It is management's opinion however, that all material adjustments (consisting of normal recurring adjustments) have been made, which are necessary for a fair financial statements presentation. The results for the interim period are not necessarily indicative of the results to be expected for the year.

Nuts and Bolts International, Inc. (the "Company") was incorporated under the laws of the State of Nevada on August 21, 2013 to create and publish electronic non-fiction multimedia books for the hobby and do-it-yourself consumer markets ("eBooks") through the internet. It's eBook publishing operations were conducted through its wholly-owned subsidiary, Nuts and Bolts Publishing, LLC, which was organized under the laws of the State of North Carolina on August 22, 2013.

Effective as of February 29, 2016, the Company had a change of control as a result of the sale of its previous controlling shareholder of 5,000,000 shares of its common stock, representing approximately 77.67% of the Company's issued and outstanding common stock. Following the change of control, the Company has discontinued the eBook publishing operations previously carried on through the previous company's subsidiary.

Also, following the change of control, the Company is now engaged in the business of providing management and consulting services to Trendmaker Private Limited. Effective as of April 14, 2016, the Company amended its Articles of Incorporation to change its name to Trendmaker, Inc. Limited.

Use of estimates

In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Significant estimates include valuation of in kind contribution of services, valuation of deferred tax assets. Actual results could differ from those estimates.

Revenue recognition

The Company will recognize revenue on arrangements in accordance with FASB ASC 606, Revenue from Contracts. ASC 606 creates a five-step model that requires entities to exercise judgment when considering the terms of contracts, which includes (1) identifying the contracts or agreements with a customer, (2) identifying our performance obligations in the contract or agreement, (3) determining the transaction price, (4) allocating the transaction price to the separate performance obligations, and (5) recognizing revenue as each performance obligation is satisfied. The Company only applies the five-step model to contracts when it is probable that the Company will collect the consideration it is entitled to in exchange for the services it transfers to its clients.

Cash and cash equivalents

The Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents. As of December 31, 2022 and December 31, 2021, the Company had no cash and cash equivalents.

*<u>Loss Per Share</u>*

Basic and diluted net loss per common share is computed based upon the weighted average common shares outstanding as defined by FASB ASC No. 260, "Earnings Per Share." As of December 31, 2022 and December 31, 2021, there were no common share equivalents outstanding.

**TRENDMAKER INC. LIMITED**

**NOTES TO FINANCIAL STATEMENTS**

**<u>AS OF DECEMBER 31, 2022 AND 2021</u>**

Income taxes

The Company accounts for income taxes under FASB Codification Topic 740-10-25 ("ASC 740-10-25"). Under ASC 740-10-25, 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 bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740-10-25, the 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.

Fair value of financial instruments

The carrying value of the Company's financial instruments: cash and cash equivalents, and accounts payable and approximate their fair values because of the short-term nature of these financial instruments.

The Company also follows the guidance of the ASC Topic 820-10, "*Fair Value Measurements and Disclosures*" ("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*: Observable inputs such as quoted prices in active markets;

*Level 2*: Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and

*Level 3*: Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.

Recent accounting pronouncements

The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and do not believe the future adoption of such any pronouncements may be expected to cause a material impact on its financial condition or the results of its operations.

**TRENDMAKER INC. LIMITED**

**NOTES TO FINANCIAL STATEMENTS**

**<u>AS OF DECEMBER 31, 2022 AND 2021</u>**

**2.** **INCOME TAXES**

For the year ended December 31, 2022 and year ended December 31, 2021, the local (United States) loss before income taxes were comprised of the following:

SCHEDULE OF LOSS BEFORE INCOME TAXES

---

| | | |
|:---|:---|:---|
|  | **For the year ended**<br> **December 31, 2022**<br> **(Audited)** | **For the year ended**<br> **December 31, 2021**<br> **(Audited)** |
| Tax jurisdictions from: |  |  |
| - Local | $(39990) | $(46891) |
| Loss before income tax | $(39990) | $(46891) |

---

The provision for income taxes consisted of the following:

SCHEDULE OF PROVISION OF INCOME TAXES

---

| | | |
|:---|:---|:---|
|  | **For the year ended<br> December 31, 2022**<br> **(Audited)** | **For the year ended<br> December 31, 2021**<br> **(Audited)** |
| Current: |  |  |
| &nbsp;&nbsp;&nbsp;- Local | $- | $- |
| Deferred: |  |  |
| &nbsp;&nbsp;&nbsp;- Local |  |  |
| Income tax expense | $- | $- |

---

*United States of America*

The Company is registered in the State of Nevada and is subject to the tax laws of the United States of America. As of December 31, 2022, the operations in the United States of America incurred $866,647 of cumulative net operating losses which can be carried forward to offset future taxable income. The net operating loss carry forwards begin to expire in 2037, if unutilized. The tax valuation allowance for December 31, 2022 and December 31, 2021 are $181,996 and $173,598 respectively.

**3.** **STOCKHOLDERS' EQUITY**

***<u>Common Stock</u>***

The Company is authorized to issue 100,000,000 shares of common stock with a par value of $0.0001 per share.

As at December 31, 2022, the Company has 13,537,000 shares of common stock outstanding.

**4.** **COMMITMENTS AND CONTINGENCIES**

As of December 31, 2022, the Company has no commitment or contingency involved.

**TRENDMAKER INC. LIMITED**

**NOTES TO FINANCIAL STATEMENTS**

**<u>AS OF DECEMBER 31, 2022 AND 2021</u>**

**5.** **ACCRUED LIABILITIES**

Accrued liabilities consisted of the followings at December 31, 2022 and December 31, 2021.

SCHEDULE OF ACCRUED LIABILITIES

---

| | | |
|:---|:---|:---|
|  | **As of**<br> **December 31, 2022**<br> **(Audited)** | **As of**<br> **December 31, 2021**<br> **(Audited)** |
| Accrued expenses | 10298 | 9800 |
| Total accrued liabilities | $10298 | $9800 |

---

**6. RELATED PARTY BALANCES**

---

| | | |
|:---|:---|:---|
|  | **As of**<br> **December 31, 2022**<br> **(Audited)** | **As of**<br> **December 31, 2021**<br> **(Audited)** |
|  | **$** | **$** |
| Due from related party: |  |  |
| &nbsp;&nbsp;&nbsp;Related Party A | 185013 | 224505 |
| Due to related party: |  |  |
| &nbsp;&nbsp;&nbsp;Related Party B | 214842 | 214842 |

---

As of December 31, 2022, the balance US$185,013 represented an outstanding amount due from Related Party A and US$214,842 represented an outstanding amount due to Related Party B. Related Party A and Related Party B respectively are having common director with the Company. The amount due are unsecured, interest-free with no fixed repayment term.

**7.** **GOING CONCERN**

As of December 31, 2022, the Company has an accumulated deficit of $866,647, capital deficiency of $40,127 and had a net loss of $39,990 for the year ended December 31, 2022. This raises substantial doubt about its ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company's ability to raise additional capital and implement its business plan. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. Management is taking various steps to provide the Company with the opportunity to continue as a going concern.

**8.** **SUBSEQUENT EVENT**

The Company has evaluated subsequent events from the balance sheet date through December 31, 2022 the date the Company issued unaudited consolidated financial statements 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 financial statements are issued. During this fiscal year, there was no subsequent event that required recognition or disclosure.

**ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE**

None.

**ITEM 9A. CONTROLS AND PROCEDURES**

**Disclosure Controls and Procedures**

Pursuant to Rule 13a-15(b) under the Securities Exchange Act of 1934 ("Exchange Act"), the Company carried out an evaluation, with the participation of the Company's management, including the Company's Chief Executive Officer ("CEO") and Chief Financial Officer ("CFO"), of the effectiveness of the Company's disclosure controls and procedures (as defined under Rule 13a-15(e) under the Exchange Act) as of the end of the period covered by this report. Based upon that evaluation, the Company's CEO and CFO concluded that the Company's disclosure controls and procedures were not effective to ensure that information required to be disclosed by the Company in the reports that the Company files or submits under the Exchange Act, is recorded, processed, summarized and reported, within the time periods specified in the SEC's rules and forms, and that such information is accumulated and communicated to the Company's management, including the Company's CEO and CFO, as appropriate, to allow timely decisions regarding required disclosure as a result of continuing material weaknesses in its internal control over financial reporting.

During the assessment of the effectiveness of internal control over financial reporting, our management identified material weaknesses related to the lack of requisite U.S. generally accepted accounting principles (GAAP) expertise of our Chief Financial Officer and our internal bookkeeper. This lack of expertise to prepare our financial statements in accordance with U.S. GAAP without the assistance of the outside accounting consultant hired to ensure that our financial statements are prepared in accordance with U.S. GAAP constitutes a material weakness in our internal control over financial reporting. In order to mitigate the material weakness, we engaged an outside accounting consultant to assist us in the preparation of our financial statements to ensure that these financial statements are prepared in conformity to U.S. GAAP. This outside accounting consultant has significant experience in the preparation of financial statements in conformity with U.S. GAAP. We believe that the engagement of this consultant will lessen the possibility that a material misstatement of our annual or interim financial statements will not be prevented or detected on a timely basis, and we will continue to monitor the effectiveness of this action and make any changes that our management deems appropriate. We expect to continue to rely on this outside consulting arrangement to supplement our internal accounting staff for the foreseeable future. Until such time as we hire the proper internal accounting staff with the requisite U.S. GAAP experience, however, it is unlikely we will be able to remediate the material weakness in our internal control over financial reporting.

**Internal Control Over Financial Reporting**

The management of the Company is responsible for the preparation of the financial statements and related financial information appearing in this Annual Report on Form 10-KT. The financial statements and notes have been prepared in conformity with accounting principles generally accepted in the United States of America. The management of the Company also is responsible for establishing and maintaining adequate internal control over financial reporting, as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act. A company's internal control over financial reporting is defined as a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. Our internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of the assets of the Company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the issuer are being made only in accordance with authorizations of management and directors of the Company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the Company's assets that could have a material effect on the financial statements.

Management does not expect that the Company's disclosure controls and internal controls will prevent all error and all fraud. Because of its inherent limitations, a system of internal control over financial reporting can provide only reasonable, not absolute, assurance that the objectives of the control system are met and may not prevent or detect misstatements. Further, over time control may become inadequate because of changes in conditions or the degree of compliance with the policies or procedures may deteriorate.

With the participation of the President and Chief Financial Officer, our management evaluated the effectiveness of the Company's internal control over financial reporting as of December 31, 2022, based upon the framework in Internal Control –Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Based on that evaluation, and due to the identified material weakness and internal control deficiency as discussed above, and the fact that the Company has failed to stay current in the filing of required periodic reports with the SEC, our management has concluded that, as of December 31, 2022, the Company's internal control over financial reporting was not effective.

This annual report does not include an attestation report of the Company's registered public accounting firm regarding internal control over financial reporting. Management's report was not subject to attestation by the Company's registered public accounting firm pursuant to temporary rules of the Securities and Exchange Commission that permit us to provide only management's report in this Annual Report on Form 10-K.

There were no changes in the Company's internal control over financial reporting that occurred during the last fiscal quarter, that has materially affected, or is reasonably likely to materially affect, the Company's internal control over financial reporting.

**ITEM 9B. OTHER INFORMATION**

None.

**PART III**

**ITEM 10. DIRECTORS, EXECUTIVE OFFICERS, AND CORPORATE GOVERNANCE**

**Director and Executive Officer**

The following table sets forth the name and age of our officer and director as of December 31, 2022. The director holds office until the next annual meeting of shareholders of the Company and until the successors are elected and qualified. Officer holds office until the first meeting of director following the annual meeting of shareholders and until the successors are elected and qualified, subject to earlier removal by the Board of Director.

The director and executive officer currently serving the Company is:

---

| | | | |
|:---|:---|:---|:---|
| **Name** | **Age** | **Position** | **Tenure** |
| Puan Sri Datin Sri Tan Chin Yee | 49 | Director, CEO and CFO | Since October 2019 |

---

**Biographical Information**

Puan Sri Datin Sri Tan Chin Yee**,** age 49 is the Director, CEO and CFO of the company since October 2, 2019. Puan Sri Datin Sri Tan Chin Yee has more than 20 years of working experience in healthcare industry. In 2012, Mdm.Tan co-founded Phyto Science Sdn Bhd, a leading healthcare company in Malaysia providing nutrition and skin care products with the late Tan Sri Dato' Sri Lai Teck Peng. In 2015, Mdm Tan was awarded with 2015 Asia Pacific Entrepreneurship Award, 2015 Entrepreneur Award for her contribution in healthcare industry and she has also featured on the cover page of the Global Business Magazine in 2015.

**Family Relationships**

There are no family relationships between any of the current directors or officers of the Company.

**Involvement in Certain Legal Proceedings**

To the best of its knowledge, the Company's directors and executive officers were not involved in any legal proceedings during the last ten years as described in Item 401(f) of Regulation S-K.

**Directorships**

None of the Company's executive officers or directors is a director of any company with a class of equity securities registered pursuant to Section 12 of the Securities exchange Act of 1934 (the "Exchange Act") or subject to the requirements of the Exchange Act or any company registered as an investment company under the Investment Company Act of 1940.

**Compliance with Section 16(a) of the Exchange Act**

The Company does not currently have a class of securities registered under Section 12 of the Securities Exchange Act of 1934. Accordingly, its officers, directors and principal shareholders are not subject to the requirements of Section 16(a) of the Securities Exchange Act of 1934, as amended, to file reports regarding ownership and changes in ownership of the Company's outstanding securities.

**Code of Ethics**

The Company has not yet adopted a code of ethics. The Company intends to adopt a code of ethics in the near future.

**ITEM 11. EXECUTIVE COMPENSATION**

**Executive Compensation**

The following table sets forth executive compensation for fiscal years ended December 31, 2022 and December 31, 2021. We have not paid any salaries or bonuses to any of our officers from our inception through the date hereof. We refer to all of these officers collectively as our "named executive officers."

**Summary Compensation Table**

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Name and Principal Position** | **Year** | **Salary ($)** | **Bonus ($)** | **Stock Award(s) ($)** | **Option Award(s) ($)** | **Non-Equity Incentive Plan Compen-sation (#)** | **Change in Pension Value and Non- qualified Compen- sation Earnings ($)** | **All other Compen-sation ($)** | **Total ($)** |
| Puan Sri Datin Sri Tan Chin <br> Yee | 2022 | $0.00 | – |  | – |  | – |  | $0.00 |
| CEO | 2021 | $0.00 | – |  | – |  | – |  | $0.00 |

---

**Employment Agreements**

As of the date of the filing of this Form 10-K, we have no written employment agreements with our officers and directors. Compensation was determined after discussion about expected time commitments, remuneration paid by comparable organizations and the flexibility provided to the Company by not having extended terms and other terms typical of employment agreements. We have no plans or packages providing for compensation of officers after resignation or retirement.

**Director Compensation**

We do not currently compensate our director for the services as director, and no compensation has been awarded to, earned by, or paid to any of our director for services rendered to the Company in all capacities for the fiscal year ended December 31, 2022. Director is reimbursed for the reasonable out-of-pocket expenses incurred with attending board or committee meetings.

**ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDERS MATTERS**

**Security Ownership of Management and Certain Beneficial Owners**

The following table sets forth, as of December 31, 2022, certain information with respect to the common stock beneficially owned by (i) each Director and executive officer of the Company; (ii) each person who owns beneficially more than 5% of the common stock; and (iii) all Directors and executive officers as a group:

---

| | | | |
|:---|:---|:---|:---|
| **Title and Class** | **Name and Address of Beneficial Owner** | **Amount**<br> **and Nature**<br> **of Beneficial Ownership** | **Percent of**<br> **Class (3)** |
| Common | Puan Sri Datin Sri Tan Chin Yee 15, Jalan Sering 5, Taman Sungai Sering Batu 9, 43200 Cheras, Selangor, Malaysia | 10605000 | 78.34% |
| Common | All Directors and executive officers | 10605000 | 78.34% |

---

**ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE**

**Certain Relationships and Related Transactions**

There were no material transactions, or series of similar transactions, during our Company's last fiscal year, or any currently proposed transactions, or series of similar transactions, to which our Company was or is to be a party, in which the amount involved exceeded the lesser of $120,000 or one percent of the average of the small business issuer's total assets at year-end for the last three completed fiscal years and in which any director, executive officer or any security holder who is known to us to own of record or beneficially more than five percent of any class of our common stock, or any member of the immediate family of any of the foregoing persons, had an interest.

**Director Independence**

The NASDAQ Stock Market has instituted director independence guidelines that have been adopted by the Securities & Exchange Commission. These guidelines provide that a director is deemed "independent" only if the board of directors affirmatively determines that the director has no relationship with the company which, in the board's opinion, would interfere with the director's exercise of independent judgment in carrying out his or her responsibilities. Significant stock ownership will not, by itself, preclude a board finding of independence.

Based upon the guidelines described above, Puan Sri Datin Sri Tan Chin Yee is not an independent director under these rules.

**ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES**

***Audit Fees***

The following table sets forth the aggregate fees billed to the Company by its independent registered public accounting firm, JP Centurion & Partners PLT, for the fiscal years indicated.

---

| | | |
|:---|:---|:---|
| **ACCOUNTING FEES AND SERVICES** | **For the year**<br> **ended**<br> **December 31, 2022** | **For the year**<br> **ended**<br> **December 31, 2021** |
| Audit fees | $12500 | $17000 |
| Audit related fees |  |  |
| Tax fees |  |  |
| All other fees | - | - |
| Total | $12500 | $17000 |

---

The category of "Audit fees" includes fees for our annual audit, quarterly reviews and services rendered in connection with regulatory filings with the SEC, such as the issuance of comfort letters and consents.

The category of "Audit-related fees" includes employee benefit plan audits, internal control reviews and accounting consultation.

All of the professional services rendered by principal accountants for the audit of our annual financial statements that are normally provided by the accountant in connection with statutory and regulatory filings or engagements for last two fiscal years were approved by our board of directors.

**PART IV**

**ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES**

3.1 [Articles of Incorporation\*\*](https://www.sec.gov/Archives/edgar/data/1613685/000114420414071279/v395177_ex3-1.htm)

3.2 [Bylaws\*\*](https://www.sec.gov/Archives/edgar/data/1613685/000114420414071279/v395177_ex3-2.htm)

31.1 [Rule 13(a)-14(a)/15(d)-14(a) Certification of principal executive officer\*](ex31-1.htm)

31.2 [Certification pursuant to Rule 13a-15(a) or 15d-15(a) under the Securities Exchange Act of 1934, as amended, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.\*](ex31-2.htm)

32.1 [Section 1350 Certification of principal executive officer\*](ex32-1.htm)

32.2 [Certification pursuant to 18 U.S.C. Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.\*](ex32-2.htm)

\* Filed herewith.

\*\* As filed previously.

**SIGNATURES**

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

---

| | | |
|:---|:---|:---|
|  | **TRENDMAKER INC. LIMITED** | **TRENDMAKER INC. LIMITED** |
| Date: February 21, 2023 | By: | */s/ Puan Sri Datin Sri Tan Chin Yee* |
|  |  | Puan Sri Datin Sri Tan Chin Yee |
|  |  | Chief Executive Officer, Principal Executive Officer |

---

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| Date: February 21, 2023 | By: | */s/ Puan Sri Datin Sri Tan Chin Yee* |
|  |  | Puan Sri Datin Sri Tan Chin Yee |
|  |  | Chief Executive Officer, Principal Executive Officer, |
|  |  | Principal Financial Officer, Principal Accounting Officer, Director |

---

## Exhibit 31.1

**EXHIBIT 31.1**

**CERTIFICATION**

I, Puan Sri Datin Sri Tan Chin Yee, certify that:

1. I have reviewed this Form 10-K of TRENDMAKER, INC. LIMITED (the "Company");

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Designed
 such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision,
 to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others
 within those entities, particularly during the period in which this report is being prepared;

(b) Designed
 such internal control over financial reporting, or caused such internal control to be designed under our supervision, to provide
 reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes
 in accordance with generally accepted accounting principles;

(c) Evaluated
 the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about
 the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation;
 and

(d) Disclosed
 in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's
 most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected,
 or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. All
 significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
 reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information;
 and

b. Any
 fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's
 internal control over financial reporting.

---

| | | |
|:---|:---|:---|
| Date: February 21, 2023 | By: | */s/ Puan Sri Datin Sri Tan Chin Yee* |
|  |  | Puan Sri Datin Sri Tan Chin Yee |
|  |  | Chief Executive Officer and Chief Financial Officer |
|  |  | (Principal Executive Officer)<br> (Principal Financial Officer) |

---

## Exhibit 31.2

**EXHIBIT 31.2**

**CERTIFICATION**

I, Puan Sri Datin Sri Tan Chin Yee, certify that:

1. I have reviewed this Form 10-K of TRENDMAKER, INC. LIMITED (the "Company");

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Designed
 such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision,
 to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others
 within those entities, particularly during the period in which this report is being prepared;

(b) Designed
 such internal control over financial reporting, or caused such internal control to be designed under our supervision, to provide
 reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes
 in accordance with generally accepted accounting principles;

(c) Evaluated
 the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about
 the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation;
 and

(d) Disclosed
 in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's
 most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected,
 or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. All
 significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
 reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information;
 and

b. Any
 fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's
 internal control over financial reporting.

---

| | | |
|:---|:---|:---|
| Date: February 21, 2023 | By: | */s/ Puan Sri Datin Sri Tan Chin Yee* |
|  |  | Puan Sri Datin Sri Tan Chin Yee |
|  |  | Chief Executive Officer and Chief Financial Officer |
|  |  | (Principal Executive Officer)<br> (Principal Financial Officer) |

---

## Exhibit 32.1

**EXHIBIT 32.1**

**CERTIFICATION PURSUANT TO**

**18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO**

**SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002**

In connection with the Annual Report of TRENDMAKER, INC. LIMITED (the "Company") on Form 10-K for the year ended December 31, 2022 as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, Puan Sri Datin Sri Tan Chin Yee, President, Principal Executive Officer of the Company, hereby certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge and belief:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

---

| | | |
|:---|:---|:---|
| Date: February 21, 2023 | By: | */s/ Puan Sri Datin Sri Tan Chin Yee* |
|  |  | Puan Sri Datin Sri Tan Chin Yee |
|  |  | Chief Executive Officer and Chief Financial Officer |
|  |  | (Principal Executive Officer)<br> (Principal Financial Officer) |

---

## Exhibit 32.2

**EXHIBIT 32.2**

**CERTIFICATION PURSUANT TO**

**18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO**

**SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002**

In connection with the Annual Report of TRENDMAKER, INC. LIMITED (the "Company") on Form 10-K for the year ended December 31, 2022 as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, Puan Sri Datin Sri Tan Chin Yee, President, Principal Executive Officer of the Company, hereby certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge and belief:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

---

| | | |
|:---|:---|:---|
| Date: February 21, 2023 | By: | */s/ Puan Sri Datin Sri Tan Chin Yee* |
|  |  | Puan Sri Datin Sri Tan Chin Yee |
|  |  | Chief Executive Officer and Chief Financial Officer |
|  |  | (Principal Executive Officer)<br> (Principal Financial Officer) |

---