v3.26.1
Consolidated Statements of Financial Position
Dec. 31, 2025
HKD ($)
Dec. 31, 2025
USD ($)
Dec. 31, 2024
HKD ($)
Non-current assets      
Goodwill $ 8,356,443 $ 1,073,638
Property, plant and equipment 6,101,956 783,980 4,253,686
Total non-current assets 14,458,399 1,857,618 4,253,686
Current assets      
Contingent consideration 8,704,606 1,118,370
Trade and other receivables 12,344,686 1,586,047 16,096,160
Cash and bank balances 6,859,938 881,366 42,222,014
Total current assets 27,909,230 3,585,783 58,318,174
Total assets 42,367,629 5,443,401 62,571,860
Current liabilities      
Trade and other payables 10,566,327 1,357,565 12,990,458
Contract liabilities 1,906,421 244,937 1,310,435
Bank borrowings 3,845,863
Lease liabilities 2,996,973 385,050 1,376,122
Derivative 6,756,516
Convertible promissory notes 13,860,647
Total current liabilities 15,469,721 1,987,552 40,140,041
Non-current liabilities      
Trade and other payables 150,000 19,272 150,000
Lease liabilities 1,837,235 236,049 1,014,182
Total non-current liabilities 1,987,235 255,321 1,164,182
Total liabilities 17,456,956 2,242,873 41,304,223
Equity attributable to owners of the Company      
Share capital 16,501 2,120 11,457
Accumulated losses (57,250,842) (7,355,600) (33,754,822)
Reserves 82,145,014 10,554,008 55,011,002
Total equity 24,910,673 3,200,528 21,267,637
Total liabilities and equity $ 42,367,629 $ 5,443,401 $ 62,571,860