v3.26.1
Consolidated Statements of Financial Position
Dec. 31, 2025
USD ($)
Dec. 31, 2025
HKD ($)
Dec. 31, 2024
HKD ($)
Non-current assets      
Property, plant and equipment $ 3,395,107 $ 26,425,135 $ 50,506,934
Right-of-use assets 6,044,280 47,044,447 61,554,718
Deferred tax assets 983,727 7,656,645 8,968,929
Deposits 1,617,174 12,586,949 10,898,645
Total non-current assets 12,040,288 93,713,176 131,929,226
Current assets      
Amounts due from related companies 2,053,584 15,983,658 17,304,600
Amounts due from shareholders 74,100
Inventories 3,013,723 23,456,709 20,351,116
Trade receivables 437,456 3,404,848 3,319,847
Deposits, prepayments and other receivables 2,295,906 17,869,726 18,000,107
Tax recoverable 242,303 1,885,920
Cash and bank balances 18,978,470 147,715,125 117,336,010
Total current assets 27,021,442 210,315,986 176,385,780
Total assets 39,061,730 304,029,162 308,315,006
Capital and reserves      
Share capital 8,597 66,916 58,500
(Accumulated losses)/retained profits (3,084,835) (24,010,190) 28,517,543
Other reserves 9,171,241 71,382,519 9,979
Exchange reserve (2,078) (16,176) (42,558)
Total equity 6,092,925 47,423,069 28,543,464
Non-current liabilities      
Loans from related companies 5,686,724 44,261,481 28,004,873
Loans from directors 5,741,388 44,686,941
Lease liabilities 3,670,053 28,565,127 36,268,295
Provision for reinstatement costs 466,383 3,630,000 2,780,000
Total non-current liabilities 15,564,548 121,143,549 67,053,168
Current liabilities      
Bank loans 7,986,489 62,161,236 70,184,889
Loans from related companies 15,677,958
Amounts due to directors 42,573,611
Amounts due to related companies 51,722 402,561 165,724
Provision for reinstatement costs 214,562 1,670,000 2,520,000
Lease liabilities 4,045,398 31,486,548 38,148,743
Trade payables 1,614,675 12,567,498 16,656,904
Accruals and other payables 3,491,411 27,174,701 25,075,647
Current tax payable 1,714,898
Total current liabilities 17,404,257 135,462,544 212,718,374
Total liabilities 32,968,805 256,606,093 279,771,542
Total equity and liabilities $ 39,061,730 $ 304,029,162 $ 308,315,006