CONDENSED FINANCIAL STATEMENTS OF THE PARENT COMPANY (Tables)
|
12 Months Ended |
Dec. 31, 2025 |
|---|
| Condensed Financial Information Disclosure [Abstract] |
|
| SCHEDULE OF CONDENSED BALANCE SHEETS |
Condensed
balance sheets
SCHEDULE OF CONDENSED BALANCE SHEETS
| | |
2024 | | |
2025 | | |
2025 | |
| | |
As of December 31, | |
| | |
2024 | | |
2025 | | |
2025 | |
| | |
HKD | | |
HKD | | |
US$ | |
| Assets | |
| | | |
| | | |
| | |
| Current assets | |
| | | |
| | | |
| | |
| Cash and cash equivalents | |
| 149,992 | | |
| 121,494 | | |
| 15,610 | |
| Prepaid expenses and other current assets | |
| 63,200 | | |
| 15,658,000 | | |
| 2,011,743 | |
| Amount due from a shareholder | |
| 9 | | |
| 58,996 | | |
| 7,580 | |
| Amount due from fellow subsidiaries | |
| - | | |
| 39,042,660 | | |
| 5,016,209 | |
| Total current assets | |
| 213,201 | | |
| 54,881,150 | | |
| 7,051,142 | |
| | |
| | | |
| | | |
| | |
| Non-current assets | |
| | | |
| | | |
| | |
| Interests in subsidiaries | |
| 1,560 | | |
| 2,348 | | |
| 302 | |
| Intangible asset, net | |
| - | | |
| 2,950,333 | | |
| 379,059 | |
| Total non-current assets | |
| 1,560 | | |
| 2,952,681 | | |
| 379,361 | |
| TOTAL ASSETS | |
| 214,761 | | |
| 57,833,831 | | |
| 7,430,503 | |
| | |
| | | |
| | | |
| | |
| Liabilities and shareholders’ deficit | |
| | | |
| | | |
| | |
| Current liabilities | |
| | | |
| | | |
| | |
| Amount due to a subsidiary | |
| 542,623 | | |
| - | | |
| - | |
| Accruals and other current liabilities | |
| - | | |
| 1,410,822 | | |
| 181,264 | |
| Total current liabilities | |
| 542,623 | | |
| 1,410,822 | | |
| 181,264 | |
| TOTAL LIABILITIES | |
| 542,623 | | |
| 1,410,822 | | |
| 181,264 | |
| | |
| | | |
| | | |
| | |
| Shareholders’ deficit | |
| | | |
| | | |
| | |
| Preferred shares US$0.0001 par value per share; 3,000,000 authorized; nil and nil share issued and outstanding as of December 31, 2024 and 2025 Ordinary shares US$0.0001 par value per share; 300,000,000 authorized; 12,000,000 shares issued and outstanding as of December 31, 2024 and 2025 | |
| 9 | | |
| 11,973 | | |
| 1,538 | |
| Share premium | |
| - | | |
| 71,174,204 | | |
| 9,144,477 | |
| Accumulated losses | |
| (327,871 | ) | |
| (14,763,168 | ) | |
| (1,896,776 | ) |
| Total shareholders’ deficit | |
| (327,862 | ) | |
| 56,423,009 | | |
| 7,249,239 | |
| TOTAL LIABILITIES AND SHAREHOLDERS’ DEFICIT | |
| 214,761 | | |
| 57,833,831 | | |
| 7,430,503 | |
|
| SCHEDULE OF CONDENSED STATEMENTS OF LOSS AND COMPREHENSIVE LOSS |
Condensed
statements of loss and comprehensive loss
SCHEDULE
OF CONDENSED STATEMENTS OF LOSS AND COMPREHENSIVE LOSS
| | |
2023 | | |
2024 | | |
2025 | | |
2025 | |
| | |
For
the years ended December 31, | |
| | |
2023 | | |
2024 | | |
2025 | | |
2025 | |
| | |
HKD | | |
HKD | | |
HKD | | |
US$ | |
| Compensation
and benefits | |
| - | | |
| - | | |
| (325,714 | ) | |
| (41,848 | ) |
| Advertising
and marking | |
| - | | |
| - | | |
| (1,520,000 | ) | |
| (195,290 | ) |
| Legal
and professional fee | |
| - | | |
| (98,545 | ) | |
| (12,592,008 | ) | |
| (1,617,825 | ) |
| General
and administrative expenses | |
| (50,308 | ) | |
| (10,008 | ) | |
| (643,101 | ) | |
| (82,626 | ) |
| Expense | |
| (50,308 | ) | |
| (108,553 | ) | |
| (15,080,823 | ) | |
| (1,937,589 | ) |
| Interest
Income | |
| - | | |
| - | | |
| 645,526 | | |
| 82,938
| |
| Net
loss and total comprehensive loss | |
| (50,308 | ) | |
| (108,553 | ) | |
| (14,435,297 | ) | |
| (1,854,651 | ) |
|
| SCHEDULE OF CONDENSED STATEMENTS OF CASH FLOWS |
Condensed
statements of cash flows
SCHEDULE
OF CONDENSED STATEMENTS OF CASH FLOWS
| | |
2023 | | |
2024 | | |
2025 | | |
2025 | |
| | |
For the years ended December 31, | |
| | |
2023 | | |
2024 | | |
2025 | | |
2025 | |
| | |
HKD | | |
HKD | | |
HKD | | |
US$ | |
| Cash flows from operating activities | |
| | | |
| | | |
| | | |
| | |
| Net loss | |
| (50,308 | ) | |
| (108,553 | ) | |
| (14,435,297 | ) | |
| (1,854,651 | ) |
| Adjustment: | |
| | | |
| | | |
| | | |
| | |
| Amortization | |
| - | | |
| - | | |
| 389,667 | | |
| 50,064 | |
| Changes in operating assets and liabilities | |
| - | | |
| | | |
| | | |
| | |
| Prepaid expenses and other current assets | |
| - | | |
| (63,200 | ) | |
| (15,594,800 | ) | |
| (2,003,623 | ) |
| Accruals and other current liabilities | |
| - | | |
| - | | |
| 1,410,822 | | |
| 181,263 | |
Cash
used in operating activities | |
| (50,308 | ) | |
| (171,753 | ) | |
| (28,229,608 | ) | |
| (3,626,947 | ) |
| Cash flows from investing activities | |
| | | |
| | | |
| | | |
| | |
| Purchase of Intangible asset | |
| - | | |
| - | | |
| (3,340,000 | ) | |
| (429,124 | ) |
| Advance to shareholders |
|
|
- |
|
|
|
- |
|
|
|
(49,636) |
|
|
|
(6,376) |
|
| Advance to subsidiaries |
|
|
- |
|
|
|
- |
|
|
|
(76,148,300) |
|
|
|
(9,783,548) |
|
| Repayment from subsidiaries |
|
|
- |
|
|
|
- |
|
|
|
37,105,640 |
|
|
|
4,767,338 |
|
| Cash used in investing activities | |
| - | | |
| - | | |
| (42,432,296 | ) | |
| (5,451,710 | ) |
| Cash flows from financing activities | |
| | | |
| | | |
| | | |
| | |
| Repayment to subsidiaries | |
| - | | |
| - | | |
| (5,844,666 | ) | |
| (753,924 | ) |
| Advance from fellow subsidiaries | |
| 50,308 | | |
| 321,745 | | |
| - | | |
| - | |
| IPO proceed | |
| - | | |
| - | | |
| 60,176,072 | | |
| 7,734,435 | |
| Proceed from private offering | |
| - | | |
| - | | |
| 16,302,000 | | |
| 2,094,485 | |
Cash
generated from financing activities | |
| 50,308 | | |
| 321,745 | | |
| 70,633,406 | | |
| 9,074,996 | |
| Net increase (decrease) in cash and cash equivalents | |
| - | | |
| 149,992 | | |
| (28,498 | ) | |
| (3,661 | ) |
| Cash and cash equivalents at the beginning of the year | |
| - | | |
| - | | |
| 149,992 | | |
| 19,271 | |
| Cash and cash equivalents at the end of the year | |
| - | | |
| 149,992 | | |
| 121,494 | | |
| 15,610 | |
|