v3.26.1
Deferred tax assets
 12 Months Ended
Dec. 31, 2025
Notes and other explanatory information [abstract]  
Deferred tax assets

 

14. Deferred tax assets

Schedule of deferred tax assets 

    HK$    HK$    HK$    HK$    HK$ 
  

Accelerated

 tax
depreciation

  

Losses available

for offsetting against future taxable profits

   Right-of-use
assets		   Lease
liabilities		   Total 
    HK$    HK$    HK$    HK$    HK$ 
                          
At January 1, 2024   1,966,254    1,182,688    (11,239,859)   12,254,755    4,163,838 
                          
Deferred tax credited to consolidated statements of profit or loss during the year   4,397,749    299,731    1,083,330    (975,719)   4,805,091 
                          
At December 31, 2024   6,364,003    1,482,419    (10,156,529)   11,279,036    8,968,929 
                          
Deferred tax charged to consolidated statements of profit or loss during the year   21,165    (824,575)   2,837,872    (3,346,746)   (1,312,284)
                          
At December 31, 2025   6,385,168    657,844    (7,318,657)   7,932,290    7,656,645 
At December 31, 2025 (US$)   820,368    84,520    (940,303)   1,019,142    983,727 

 

 

MasterBeef Group and its subsidiaries

 

 

 

Notes to the Consolidated Financial Statements (Continued)

December 31, 2025, 2024 and 2023