Trade and Other Payables

12 Months Ended

Dec. 31, 2025

Trade and Other Payables [Abstract]

Trade and other payables

9.	Trade and other payables

		As of December 31,
		2024				2025
		HK$				HK$				US$
Non-current
Provision			150,000				150,000				19,272

Current
Trade payables – third parties			7,229,939				7,715,592				991,301
Other payables			3,162,303				4,533				583
Accruals			2,598,216				2,846,202				365,681
			12,990,458				10,566,327				1,357,565

Trade payables are non-interest bearing and are normally settled on credit terms of 30 to 90 days.

As of December 31, 2024, other payables primarily consist of payables for transaction costs incurred in connection with the SEPA.

Accruals consist primarily of accrued staff costs and benefits, professional fees, accrued translation service fees, utility bills and other operating accruals.

The provision pertained to estimated costs of dismantlement, removal or restoration of leased properties to their original condition, as stipulated in the relevant lease contracts.

The currency profiles of the Company’s trade and other payables as at the end of each reporting year are as follows:

		As of December 31,
		2024				2025
		HK$				HK$				US$
Hong Kong Dollar			9,892,666				7,188,927				923,636
United States Dollar			3,097,792				3,377,400				433,929
			12,990,458				10,566,327				1,357,565