v3.26.1
Schedule of accruals and other payables (Details)
Dec. 31, 2025
USD ($)
Dec. 31, 2025
HKD ($)
Dec. 31, 2024
HKD ($)
Notes and other explanatory information [abstract]      
Accruals $ 2,266,537 $ 17,641,133 $ 19,335,471
Other payables [1] 1,224,874 9,533,568 5,740,176
Accruals and other payables $ 3,491,411 $ 27,174,701 $ 25,075,647
[1] Other payables included HK$2,117,082 (2024: HK$2,290,851) related to customer loyalty programmes. The loyalty points give rise to a separate performance obligation because they provide a material right to the customer and a portion of the transaction price was allocated to the loyalty points awarded to customers.