v3.26.1
Income Tax Expense - Schedule of Applicable Tax Rates and Profit/(Loss) before Income Tax (Details)
12 Months Ended
Dec. 31, 2025
HKD ($)
Dec. 31, 2025
USD ($)
Dec. 31, 2024
HKD ($)
Dec. 31, 2023
HKD ($)
Schedule of Applicable Tax Rates and Profit/(Loss) before Income Tax [Abstract]        
Profit/(Loss) before income tax $ (23,496,020) $ (3,018,773) $ (18,074,094) $ 7,079,243
Income tax calculated at the Hong Kong statutory tax rate of 16.5% (3,876,843) (498,098) (2,982,226) 1,168,075
Tax relief of 8.25% on the first HK$2 million (165,000)
Expenses and losses not deductible for tax purposes 4,137,386 531,572 2,093,394 119,541
Income not subject to tax (300,003) (38,544) (315,153) (41,543)
Utilization of previously unrecognized deferred tax assets (1,081,073)
Deferred tax assets not recognized 39,460 5,070 1,203,985
Income tax expense