v3.26.1
Provision for reinstatement costs (Tables)
12 Months Ended
Dec. 31, 2025
Provision For Reinstatement Costs  
Schedule of provision for reinstatement costs

Schedule of provision for reinstatement costs 

   2025   2025   2024 
   US$   HK$   HK$ 
             
At beginning of year   680,945    5,300,000    5,370,000 
Provision   349,466    2,720,000    1,480,000 
Utilisation for the year   -    -    (200,000)
Write-off upon the expiration of leases   (349,466)    (2,720,000)    (1,350,000)
                
At end of year   680,945    5,300,000    5,300,000 
Less: portion classified as current liabilities   (214,562)   (1,670,000)   (2,520,000)
                
    466,383    3,630,000    2,780,000