v3.26.1
Contract Liabilities (Tables)
12 Months Ended
Dec. 31, 2025
Contract Liabilities [Abstract]  
Schedule of Contract Liabilities

The movement in contract liabilities was as follows:

 

    As of December 31,  
    2024     2025  
    HK$     HK$     US$  
At beginning of the financial year     1,524,761       1,310,435       168,365  
Receipts from customers     3,468,100       4,323,526       555,487  
Revenue recognized during the year     (3,682,426 )     (3,727,540 )     (478,915 )
At end of the financial year     1,310,435       1,906,421       244,937  
Schedule of Unsatisfied Performance Obligations

Unsatisfied performance obligations

 

    As of December 31,  
    2024     2025  
    HK$     HK$     US$  
Aggregate amount of the transaction price allocated to contracts that are partially or fully unsatisfied as the end of financial year     2,680,400       2,288,376       294,011