Schedule
of accruals and other payables
| | |
2025 | | |
2025 | | |
2024 | |
| | |
US$ | | |
HK$ | | |
HK$ | |
| | |
| | |
| | |
| |
| Accruals | |
| 2,266,537 | | |
| 17,641,133 | | |
| 19,335,471 | |
| Other payables (Note a) | |
| 1,224,874 | | |
| 9,533,568 | | |
| 5,740,176 | |
| | |
| | | |
| | | |
| | |
| | |
| 3,491,411 | | |
| 27,174,701 | | |
| 25,075,647 | |
| | Note
a: | Other
payables included HK$2,117,082 (2024: HK$2,290,851) related to customer loyalty programmes.
The loyalty points give rise to a separate performance obligation because they provide a
material right to the customer and a portion of the transaction price was allocated to the
loyalty points awarded to customers. |
|