v3.26.1
Investment in Life Insurance Contract, Net
12 Months Ended
Dec. 31, 2025
Investment in Life Insurance Contract, Net [Abstract]  
INVESTMENT IN LIFE INSURANCE CONTRACT, NET

7. INVESTMENT IN LIFE INSURANCE CONTRACT, NET

 

Investment in life insurance contract, net consists of the following:

 

   As of December 31, 
   2024   2025   2025 
   HK$   HK$   US$ 
Investment in life insurance contract   1,555,526    1,559,502    200,365 
Allowance for expect credit loss   
    
    
 
Investment in life insurance contract, net   1,555,526    1,559,502    200,365 

 

We entered into a life insurance contract with an insurance company to insure Mr. Wing Wah Cheng, Wayne (“Mr. Cheng”), the Chief Executive Director of the Company. The Company is the owner and beneficiary of the life insurance contract. We could terminate the policy at any time and receive cash back on the cash value of the policy at the date of withdrawal, which was determined by the premium payment plus accumulated interest earned and minus the accumulated insurance policy charges and surrender charges. As of December 31, 2025, the directors of the Company considered the Group will not terminate the life insurance contract within twelve months from the end of the reporting period and the balance is therefore classified as non-current assets.