Simplified XBRL is for companies whose annual revenue and total assets are both less than S$500,000. If either your revenue or total assets exceed S$500,000, you will need to use a Full XBRL filing service such as DtoX AI (https://www.ccksolution.com/en/dtox-ai-sg). Note that the small company audit exemption and the XBRL filing requirement are separate obligations — most small private companies must still file XBRL.