Prepayments and Other Current Assets, Net

12 Months Ended

Dec. 31, 2025

Prepayments and Other Current Assets, Net [Abstract]

PREPAYMENTS AND OTHER CURRENT ASSETS, NET

6. PREPAYMENTS AND OTHER CURRENT ASSETS, NET

Prepayments and other current assets, net consist of the following:

	As of December 31,
	2024			2025			2025
	HK$			HK$			US$
Deposits		421,157			471,078			60,524
Prepayments to suppliers		3,549,283			1,371,095			176,159
Prepaid expenses (Note 1)		28,391,667			17,279,167			2,220,031
Input VAT		2,475,923			4,100,393			526,819
Others		627,725			99,930			12,839
Total		35,465,755			23,321,663			2,996,372
Less: non-current portion		(14,191,667	)		(9,804,167	)		(1,259,641	)
Current portion		21,274,088			13,517,496			1,736,731

Note 1: The prepaid expenses mainly represented the amount prepaid to service providers for advertising, marketing and consultancy services for promotion and business strategy of the Company for a period ranging from one to three years. The amounts paid were non-refundable and non-cancellable and will be charged to statements of operations over the service period in which the services are expected to be evenly received during the service periods.