v3.26.1
Related Party Balance and Transactions
 6 Months Ended
Dec. 31, 2025
Related Party Balance and Transactions [Abstract]  
Related party balance and transactions

Note 9 — Related party transactions

 

The following was a summary of related party’s balance as of December 31, 2025 and June 30, 2025 and transactions for the six months ended December 31, 2025 and 2024:

 

Mr. But, Yiu Kong Kenneth (“Mr. Kenneth But”), an executive director of the Group.

 

Mr. Lao Wai Hong (“Mr. Lao”) is an executive director and Chief Executive Officer of the Group.

 

Mr. Lao Wai Man (“Raymond”) is an employee of the Group.

 

Balance with a related party

 

         June 30,   December 31, 
      Nature of  2025   2025   2025 
 Name of related parties  Relationship  transactions  HKD   HKD   US$ 
                      
Galaxy Accounting & Tax Services Limited  Mr. Lao and Mr. Kenneth But being the directors  Amount due from a related party  $
-
   $20,000   $2,570 

 

Transactions with related parties

 

         For the six months ended
December 31,		 
      Nature of  2024   2025 
Name of related parties  Relationship  transactions  HKD   HKD   US$ 
Noah Trust (Asia) Limited  Mr. Kenneth But being one of its directors  Payroll outsourcing service fee income  $3,000   $3,000   $385 
Nebula 360 Services Limited  Raymond, brother of Mr. Lao, being the director  Referral service fee income  $6,455   $60,925   $7,828 
Nebula 360 Services Limited  Raymond, brother of Mr. Lao, being the director  Employment service fee expense  $23,357   $23,384   $3,000