v3.26.1
ACCRUALS AND OTHER CURRENT LIABILITIES (Tables)
12 Months Ended
Dec. 31, 2025
Payables and Accruals [Abstract]  
SCHEDULE OF ACCRUALS AND OTHER CURRENT LIABILITIES

 

                   
    As of December 31,  
    2024     2025     2025  
    HKD’000     HKD’000     US$’000  
                   
Accrued payroll and welfare expenses     194       231       30  
Withholding tax payable (note)     746       746       96  
Accrued audit fee     876       1,180       151  
Deferred government subsidies     677       677       87  
Other accruals and payables     193       676       87  
Total     2,686       3,510       451