Lease Liabilities

12 Months Ended

Dec. 31, 2025

Lease Liabilities [Abstract]

Lease liabilities

12.

Lease liabilities

Company as a lessee

The Company has lease contracts for leasehold premises and office equipment. The Company’s obligations under these leases are secured by the lessor’s title to the leased assets. The Company is restricted from assigning and subleasing the leased assets.

Carrying amount of right-of-use assets presented within property, plant and equipment

		Leasehold premises				Office equipment				Total				Total
		HK$				HK$				HK$				US$
At January 1, 2024		4,185,679				106,876				4,292,555				551,509
Additions			—				1,389,009				1,389,009				178,460
Depreciation			(3,141,760	)			(245,777	)			(3,387,537	)			(435,231	)
At December 31, 2024			1,043,919				1,250,108				2,294,027				294,738
Remeasurement			5,405,497				—				5,405,497				694,499
Depreciation			(2,758,566	)			(277,802	)			(3,036,368	)			(390,113	)
At December 31, 2025			3,690,850				972,306				4,663,156				599,124

Lease liabilities

The carrying amount of lease liabilities and the movement during the financial year are disclosed elsewhere in the consolidated financial statements, and the maturity analysis of lease liabilities is disclosed in Note 22. The incremental borrowing rate used to measure the lease liabilities at the lease commencement date is 5.88% (2024: 5.88%).

		As of December 31,
		2024				2025
		HK$				HK$				US$
Current			1,376,122				2,996,973				385,050
Non-current			1,014,182				1,837,235				236,049
			2,390,304				4,834,208				621,099

Amounts recognized in profit or loss

		Year ended December 31,
		2023				2024				2025
		HK$				HK$				HK$				US$
Depreciation of right-of-use assets			3,418,265				3,387,537				3,036,368				390,113
Interest expense on lease liabilities (Note 18)			370,848				211,258				268,999				34,562
			3,789,113				3,598,795				3,305,367				424,675

Total cash outflows

The Company had total cash outflows for leases of HK$3,706,727, HK$3,693,784 and HK$3,230,591 (US$415,067) for the years ended December 31, 2023, 2024 and 2025, respectively.