v3.26.1
Other expenses
 12 Months Ended
Dec. 31, 2025
Notes and other explanatory information [abstract]  
Other expenses

 

6.Other expenses

 

   2025   2025   2024   2023 
   US$   HK$   HK$   HK$ 
                 
Administrative expenses (Note a)   3,173,806    24,702,679    27,063,110    27,379,871 
Business development expenses   899,162    6,998,444    5,930,705    7,257,135 
Cleaning expenses   789,630    6,145,931    6,845,835    6,804,944 
Consulting services expenses   166,318    1,294,500    1,776,726    641,155 
Daily maintenance   355,436    2,766,464    3,212,612    2,531,002 
Insurance   117,875    917,460    3,470,575    4,397,605 
Listing expenses (Note b)   1,300,023    10,118,468    8,410,621    - 
Rental related expenses   2,893,237    22,518,934    22,460,725    22,730,101 
Share based payment expense   1,503,218    11,700,000    -    - 
Storage expenses   14,014    109,073    104,011    113,142 
Traveling and communication expenses   411,964    3,206,440    356,155    457,896 
                     
Other expenses   11,624,683    90,478,393    79,631,075    72,312,851 

 

  a) Administrative expenses mainly include expenses incurred on employee activities, freight charge, shop expenses and other miscellaneous expenses, which individually are not material to the Group.
     
  b) Listing expenses include expenses incurred for the initial public offering of the Company’s shares on the Nasdaq Stock Exchange and expenses associated with achieving the dual listing of the Company’s shares on the Quotation Board of the Frankfurt Stock Exchange.