v3.26.1
PROPERTY AND EQUIPMENT, NET
12 Months Ended
Dec. 31, 2025
Property, Plant and Equipment [Abstract]  
PROPERTY AND EQUIPMENT, NET
4.PROPERTY AND EQUIPMENT, NET

 

Property and equipment, net consist of the following:

 

   2024   2025   2025 
   As of December 31, 
   2024   2025   2025 
   HK$   HK$   US$ 
Leasehold improvement   1,758,217    

1,758,217

    225,897 
Furniture and fixtures   292,724    

292,724

    37,609 
Motor vehicles   1,904,972    1,904,972    244,751 
Office equipment   

108,995

    

108,995

    14,003 
Total   4,064,908    4,064,908    522,260 
Less: Accumulated depreciation   2,750,897    3,131,890    402,386 
Net book value   1,314,011    933,018    119,874 

 

Depreciation expenses recognized for the years ended December 31, 2025, 2024 and 2023 were HK$380,994 (US$48,950), HK$380,995 and HK$209,966, respectively.