Property, plant and equipment (Tables)

12 Months Ended

Dec. 31, 2025

Notes and other explanatory information [abstract]

Schedule of Property, Plant and Equipment

		Leasehold				Plant and				Office				Motor
		improvements				machinery				equipment				vehicle				Total
		HK$				HK$				HK$				HK$				HK$

Cost

January 1, 2024			131,947,758				23,592,372				2,021,817				-				157,561,947

Additions			6,451,975				1,137,141				264,025				20,000				7,873,141
Written off			(3,934,125	)			(924,330	)			(65,283	)			-				(4,923,738	)

December 31, 2024			134,465,608				23,805,183				2,220,559				20,000				160,511,350
Cost beginning			134,465,608				23,805,183				2,220,559				20,000				160,511,350

Additions			4,950,503				490,758				134,405				30,000				5,605,666
Disposal			-				(116,219	)			(8,818	)			-				(125,037	)
Written off			-				(316,793	)			(131,183	)			-				(447,976	)

December 31, 2025			139,416,111				23,862,929				2,214,963				50,000				165,544,003
Cost ending			139,416,111				23,862,929				2,214,963				50,000				165,544,003

Accumulated depreciation

January 1, 2024			63,171,268				11,852,964				789,407				-				75,813,639

Charge for the year			28,956,777				4,671,570				408,508				2,000				34,038,855
Written off			(3,634,261	)			(717,381	)			(45,817	)			-				(4,397,459	)

December 31, 2024			88,493,784				15,807,153				1,152,098				2,000				105,455,035
Accumulated depreciation, beginning			88,493,784				15,807,153				1,152,098				2,000				105,455,035

Charge for the year			23,260,951				3,965,785				390,621				9,000				27,626,357
Disposal			-				(53,725	)			(8,378	)			-				(62,103	)
Written off			-				(255,006	)			(72,167	)			-				(327,173	)

December 31, 2025			111,754,735				19,464,207				1,462,174				11,000				132,692,116
Accumulated depreciation, ending			111,754,735				19,464,207				1,462,174				11,000				132,692,116

Impairment

January 1, 2024			-				-				-				-				-

Provision			4,549,381				-				-				-				4,549,381

December 31, 2024			4,549,381				-				-				-				4,549,381
Impairment, beginning balance			4,549,381				-				-				-				4,549,381

Provision			1,877,371				-				-				-				1,877,371

December 31, 2025			6,426,752				-				-				-				6,426,752
Impairment, ending balance			6,426,752				-				-				-				6,426,752

Net carrying amount

December 31, 2025			21,234,624				4,398,723				752,788				39,000				26,425,135

December 31, 2024			41,422,443				7,998,030				1,068,461				18,000				50,506,934

Net carrying amount (US$)
December 31, 2025			2,728,229				565,149				96,718				5,011				3,395,107
Net carrying amount			2,728,229				565,149				96,718				5,011				3,395,107