v3.26.1
Liabilities Arising from Financing Activities - HKD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
January 1 $ 20,096,814 $ 9,251,650 $ 13,294,400
Cash flows (7,177,563) 15,821,270 (4,593,464)
Interest expense 692,894 2,015,096 550,714
Additions/ (Reduction) (8,777,937) (6,991,202)
December 31 4,834,208 20,096,814 9,251,650
Bank borrowings [Member]      
January 1 3,845,863 4,767,829 5,474,700
Cash flows (3,946,971) (1,076,946) (886,737)
Interest expense 101,108 154,980 179,866
Additions/ (Reduction)
December 31 3,845,863 4,767,829
Lease liabilities [Member]      
January 1 2,390,304 4,483,821 7,819,700
Cash flows (3,230,592) (3,693,784) (3,706,727)
Interest expense 268,999 211,258 370,848
Additions/ (Reduction) 5,405,497 1,389,009
December 31 4,834,208 2,390,304 4,483,821
Convertible promissory notes [Member]      
January 1 13,860,647  
Cash flows 20,592,000  
Interest expense 322,787 1,648,858  
Additions/ (Reduction) (14,183,434) (8,380,211)  
December 31 $ 13,860,647