| Schedule of Movement in Reserves |
Movement in reserves:
| | |
Foreign
currency
translation
reserve | | |
Share
premium | | |
Warrant reserve | | |
Total | |
| | |
| HK$ | | |
| HK$ | | |
| HK$ | | |
| HK$ | |
| Balance at January 1, 2024 | |
| (22,240 | ) | |
| 380,250 | | |
| — | | |
| 358,010 | |
| Exchange differences on foreign currency translations | |
| 48,424 | | |
| — | | |
| — | | |
| 48,424 | |
| Issuance of Class A ordinary shares for debt conversion | |
| — | | |
| 18,652,649 | | |
| — | | |
| 18,652,649 | |
| Issuance of Class A ordinary shares for initial public offering, net of related expenses | |
| — | | |
| 31,279,379 | | |
| — | | |
| 31,279,379 | |
| Underwriters exercise of over-allotment option | |
| — | | |
| 3,112,590 | | |
| — | | |
| 3,112,590 | |
| Issuance of Class A ordinary shares for commitment fee | |
| — | | |
| 1,559,950 | | |
| — | | |
| 1,559,950 | |
| Balance at December 31, 2024 | |
| 26,184 | | |
| 54,984,818 | | |
| — | | |
| 55,011,002 | |
| Exchange differences on foreign currency translations | |
| (118 | ) | |
| — | | |
| — | | |
| (118 | ) |
| Redemption of conversion of promissory notes | |
| — | | |
| 19,485,882 | | |
| — | | |
| 19,485,882 | |
| Proceeds from issuance of shares pursuant to the SEPA, net of transaction costs | |
| — | | |
| 4,387,575 | | |
| — | | |
| 4,387,575 | |
| Issuance of shares as compensation for advisory fee | |
| — | | |
| 116,961 | | |
| — | | |
| 116,961 | |
| Proceeds from private placement* | |
| — | | |
| 1,813,275 | | |
| 1,330,437 | | |
| 3,143,712 | |
| | |
| | | |
| | | |
| | | |
| | |
| Balance at December 31, 2025 | |
| 26,066 | | |
| 80,788,511 | | |
| 1,330,437 | | |
| 82,145,014 | |
| Balance at December 31, 2025 (US$) | |
| 3,349 | | |
| 10,379,724 | | |
| 170,935 | | |
| 10,554,008 | |
|