Financial Instruments by Category - Schedule of Financial Assets and Receivables and Financial Liabilities at Amortized Cost (Details) |
Dec. 31, 2025
HKD ($)
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Dec. 31, 2025
USD ($)
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Dec. 31, 2024
HKD ($)
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| Financial assets at fair value through profit or loss | |||
| Contingent consideration | $ 8,704,606 | $ 1,118,370 | |
| Financial assets measured at amortized cost | |||
| Trade and other receivables | 11,512,956 | 1,479,187 | 9,106,174 |
| Cash and bank balances | 6,859,938 | 881,366 | 42,222,014 |
| Financial assets measured at amortized cost | 27,077,500 | 3,478,923 | 51,328,188 |
| Financial liabilities measured at amortized cost | |||
| Trade and other payables | 10,566,327 | 1,357,565 | 12,990,458 |
| Bank borrowings | 3,845,863 | ||
| Lease liabilities | 4,834,208 | 621,099 | 2,390,304 |
| Convertible promissory notes | 13,860,647 | ||
| Financial liabilities measured at amortized cost | $ 15,400,535 | $ 1,978,664 | $ 33,087,272 |
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- Definition The amount of cash balances held at banks. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The amount of financial assets at amortised cost. The amortised cost is the amount at which financial assets are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount, and adjusted for any impairment. [Refer: Financial assets] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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- Definition The amount of financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments, as described in paragraph 33A of IAS 32. [Refer: Financial assets at fair value through profit or loss] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of financial liabilities at amortised cost. The amortised cost is the amount at which financial liabilities are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount. [Refer: Financial liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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- References No definition available.
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- Definition The amount of liabilities related to the entity's leases. Lease is a contract, or part of a contract, that conveys the right to use an underlying asset for a period of time in exchange for consideration. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of borrowings that the entity does not separately disclose in the same statement or note. [Refer: Borrowings] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The amount of trade payables and other payables. [Refer: Trade payables; Other payables] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of trade receivables and other receivables. [Refer: Trade receivables; Other receivables] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Represents the amount of convertible promissory notes at amortized cost. No definition available.
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