Disposal of subsidiaries/ Disposal group classified as held for sale (Tables)

12 Months Ended

Dec. 31, 2025

The major classes of assets and liabilities of Disposal groups classified as held for sale are as follows:

	2023
	HK$

Property, plant and equipment		6,273,767
Right-of-use assets		10,189,425
Amount due from related parties		63,550
Inventories		298,221
Trade receivables		217,209
Deposits, other receivables and prepayments		6,551,199
Cash and bank balance		7,884,815

Total assets classified as held for sale		31,478,186

Lease Liabilities		27,294,255
Provision for reinstatement costs		530,000
Amount due to directors		1,679,488
Trade payables		2,175
Accruals and other payables		1,972,268

Total liabilities classified as held for sale		31,478,186

Assets and liabilities at the date of disposal were as follows:

	May 14,
	2024
	HK$

Property, plant and equipment		10,322,156
Right-of-use assets		10,189,424
Amounts due from fellow subsidiaries		1,307,913
Amount due from ultimate holding company		15,600
Inventories		969,410
Trade receivables		341,028
Deposits, other receivables and prepayments		7,529,293
Cash and bank balance		8,074,727
Lease liabilities		(23,986,314	)
Provision for reinstatement costs		(530,000	)
Amount due to a director		(10,000	)
Amounts due to fellow subsidiaries		(63,542,091	)
Trade payables		(516,367	)
Accruals and other payables		(8,827,504	)

Net liabilities disposed		(58,662,725	)

Gain on disposal		58,678,325