v3.25.2
Taxes (Tables)
6 Months Ended
Dec. 31, 2024
Taxes [Abstract]  
Schedule of Income Tax Provision

The income tax provision consisted of the following components:

 

   For the six months ended
December 31,
 
   2023   2024 
   HKD   HKD   US$ 
Current  $61,465   $11,861   $1,527 
Deferred   
-
    (82,050)   (10,563)
Total provision for income taxes  $61,465   $(70,189)  $(9,036)
Schedule of Deferred Tax Assets and Liabilities

The following table sets forth the significant components of the aggregate deferred tax assets and liabilities of the Company as of: :

 

   June 30,
2024
   December 31,
2024
 
   HKD   HKD   US$ 
Deferred Tax Assets            
Net operating loss carryforwards  $
            -
   $398,823   $51,344 
Total deferred tax assets  $
-
   $398,823   $51,344 
                
Deferred Tax Liabilities               
Depreciation of property and equipment  $
-
   $(133,375)  $(17,171)
Amortization of intangible assets   
-
    (183,398)   (23,610)
Total deferred tax liabilities  $
-
   $(316,773)  $(40,781)
                
Deferred tax assets, net  $
-
   $82,050   $10,563