| Schedule of Property, Plant and Equipment |
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 | |
|
| Schedule of Carrying Amount of 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 |
|
|
| Schedule of Amounts Recognized in Profit or Loss |
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 | |
|