Deferred tax assets (Tables)

12 Months Ended

Dec. 31, 2025

Notes and other explanatory information [abstract]

Schedule of 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 assets, beginning balance			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
Deferred tax assets, ending balance			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
Deferred tax assets, ending balance			820,368				84,520				(940,303	)			1,019,142				983,727