v3.26.1
CONTRACT LIABILITIES (Tables)
 12 Months Ended
Dec. 31, 2025
Revenue from Contract with Customer [Abstract]  
SCHEDULE OF CONTRACT LIABILITIES

As of December 31, 2025 and 2024, the contract liabilities were comprised of the following:

 

 

   HK$   HK$   US$ 
   As of December 31, 
   2024   2025   2025 
   HK$   HK$   US$ 
Contract liabilities   1,400,000    750,000    96,360 
Advance from customers   244,000    109,000    14,004 
Total   1,644,000    859,000    110,364 
SCHEDULE OF MOVEMENT IN CONTRACT LIABILITIES

The movement in contract liabilities is as follows:

 

 

   2024   2025   2025 
   HK$   HK$   US$ 
Balance at beginning of the year ended December 31   1,100,000    1,400,000    179,872 
Decrease in contract liabilities as a result of recognizing revenue during the year was included in the contract liabilities at the beginning of the year   (1,100,000)   (1,400,000)   (179,872)
Increase in contract liabilities as a result of billings in advance of performance obligation under contracts   1,400,000    750,000    96,360 
Balance at end of the year ended December 31   1,400,000    750,000    96,360