Property, Plant and Equipment

12 Months Ended

Dec. 31, 2025

Property, Plant and Equipment [Abstract]

5.	Property, plant and equipment

	Office equipment			Leasehold improvements		Leasehold premises			Total			Total
	HK$			HK$		HK$			HK$			US$
Cost
Balance at January 1, 2024		5,140,130			4,291,663		9,545,279			18,977,072			2,438,178
Additions		2,879,370			—		—			2,879,370			369,942
Balance at December 31, 2024		8,019,500			4,291,663		9,545,279			21,856,442			2,808,120
Remeasurement		—			—		5,405,497			5,405,497			694,499
Additions		20,998			—		—			20,998			2,698
Write-off		(1,282,524	)		—		(9,395,279	)		(10,677,803	)		(1,371,886	)
Balance at December 31, 2025		6,757,974			4,291,663		5,555,497			16,605,134			2,133,431

Accumulated depreciation
Balance at January 1, 2024		3,964,013			3,834,229		5,359,600			13,157,842			1,690,523
Depreciation		870,133			433,021		3,141,760			4,444,914			571,083
Balance at December 31, 2024		4,834,146			4,267,250		8,501,360			17,602,756			2,261,606
Depreciation		811,950			7,709		2,758,566			3,578,225			459,731
Write-off		(1,282,524	)		—		(9,395,279	)		(10,677,803	)		(1,371,886	)
Balance at December 31, 2025		4,363,572			4,274,959		1,864,647			10,503,178			1,349,451

Carrying amount
Balance at December 31, 2024		3,185,354			24,413		1,043,919			4,253,686			546,514

Balance at December 31, 2025		2,394,402			16,704		3,690,850			6,101,956			783,980

Right-of-use assets acquired under leasing arrangements are presented together with the owned assets of the same class. Details of such leased assets are disclosed in Note 12 to the consolidated financial statements.