| 3. | DEPOSITS AND
PREPAYMENTS |
Deposits
and prepayments consist of the following:
SCHEDULE
OF DEPOSITS AND PREPAYMENTS
| | |
2024 | | |
2025 | | |
2025 | |
| | |
As of December 31, | |
| | |
2024 | | |
2025 | | |
2025 | |
| | |
HK$ | | |
HK$ | | |
US$ | |
| Prepaid rent | |
| — | | |
| 243,440 | | |
| 31,277 | |
| Prepaid building management fee | |
| 32,633 | | |
| 35,143 | | |
| 4,515 | |
| Prepaid governmental rent and rates | |
| 53,550 | | |
| 51,300 | | |
| 6,591 | |
| Rental deposit | |
| 516,384 | | |
| 516,384 | | |
| 66,345 | |
| Deposit on building management fee | |
| 130,532 | | |
| 130,532 | | |
| 16,771 | |
| Refund of rental deposit | |
| 141,100 | | |
| — | | |
| — | |
| Others | |
| 11,249 | | |
| 11,374 | | |
| 1,461 | |
| Total | |
| 885,448 | | |
| 988,173 | | |
| 126,960 | |
|