Consolidated Balance Sheets |
Dec. 31, 2025
USD ($)
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Dec. 31, 2025
HKD ($)
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Dec. 31, 2024
HKD ($)
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| Current assets: | |||||
| Cash | $ 15,511,392 | $ 120,729,816 | $ 127,511,687 | ||
| Accounts receivable | 58,064 | 451,927 | 1,794,218 | ||
| Interest receivables | 840 | 6,538 | 449,605 | ||
| Deposits and prepayments | 126,960 | 988,173 | 885,448 | ||
| Total current assets | 15,697,256 | 122,176,454 | 130,640,958 | ||
| Non-current assets: | |||||
| Property and equipment, net | 119,874 | 933,018 | 1,314,011 | ||
| Right-of-use assets | 350,937 | 2,731,445 | 4,188,215 | ||
| Total non-current assets | 470,811 | 3,664,463 | 5,502,226 | ||
| Total assets | 16,168,067 | 125,840,917 | 136,143,184 | ||
| Current liabilities: | |||||
| Accruals and other payables | 88,532 | 689,063 | 693,234 | ||
| Contract liabilities | 110,364 | 859,000 | 1,644,000 | ||
| Operating lease liabilities | 204,996 | 1,595,543 | 1,204,436 | ||
| Total current liabilities | 403,892 | 3,143,606 | 3,541,670 | ||
| Non-current liabilities: | |||||
| Operating lease liabilities | 188,604 | 1,467,966 | 3,063,509 | ||
| Total non-current liabilities | 188,604 | 1,467,966 | 3,063,509 | ||
| Total liabilities | 592,496 | 4,611,572 | 6,605,179 | ||
| COMMITMENTS AND CONTINGENCIES | |||||
| SHAREHOLDERS’ EQUITY | |||||
| Additional paid-in capital | 17,815,433 | 138,662,858 | 138,662,858 | ||
| Accumulated deficit | (2,241,895) | (17,449,339) | (9,140,679) | ||
| Total shareholders' equity | 15,575,571 | 121,229,345 | 129,538,005 | ||
| Total liabilities and shareholders' equity | 16,168,067 | 125,840,917 | 136,143,184 | ||
| Common Class A [Member] | |||||
| SHAREHOLDERS’ EQUITY | |||||
| Ordinary shares value | [1] | 1,631 | 12,701 | 12,701 | |
| Common Class B [Member] | |||||
| SHAREHOLDERS’ EQUITY | |||||
| Ordinary shares value | [1] | $ 402 | $ 3,125 | $ 3,125 | |
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- Definition Deposits and prepayments. No definition available.
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- Definition Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount of expenses incurred but not yet paid nor invoiced, and liabilities classified as other. No definition available.
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- Definition Value received from shareholders in common stock-related transactions that are in excess of par value or stated value and amounts received from other stock-related transactions. Includes only common stock transactions (excludes preferred stock transactions). May be called contributed capital, capital in excess of par, capital surplus, or paid-in capital. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Amount of asset recognized for present right to economic benefit. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of asset recognized for present right to economic benefit, classified as current. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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- Definition Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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- Definition Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable, classified as current. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Carrying amount as of the balance sheet date of current interest earned but not received. Also called accrued interest or accrued interest receivable. For classified balance sheets, represents the current amount receivable, that is amounts expected to be collected within one year or the normal operating cycle, if longer. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount of liability recognized for present obligation requiring transfer or otherwise providing economic benefit to others. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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| X | ||||||||||
- Definition Amount of obligation due after one year or beyond the normal operating cycle, if longer. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- References No definition available.
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- Definition Present value of lessee's discounted obligation for lease payments from operating lease, classified as current. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Present value of lessee's discounted obligation for lease payments from operating lease, classified as noncurrent. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of lessee's right to use underlying asset under operating lease. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Amount of accumulated undistributed earnings (deficit). Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- References No definition available.
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