v3.26.1
Schedule of deferred tax assets (Details)
12 Months Ended
Dec. 31, 2025
USD ($)
Dec. 31, 2025
HKD ($)
Dec. 31, 2024
HKD ($)
IfrsStatementLineItems [Line Items]      
Deferred tax assets, beginning balance   $ 8,968,929 $ 4,163,838
Deferred tax charged to consolidated statements of profit or loss during the year   (1,312,284) 4,805,091
Deferred tax assets, ending balance $ 983,727 7,656,645 8,968,929
Accelerated tax depreciation [member]      
IfrsStatementLineItems [Line Items]      
Deferred tax assets, beginning balance   6,364,003 1,966,254
Deferred tax charged to consolidated statements of profit or loss during the year   21,165 4,397,749
Deferred tax assets, ending balance 820,368 6,385,168 6,364,003
Losses available for off setting against future taxable profits [member]      
IfrsStatementLineItems [Line Items]      
Deferred tax assets, beginning balance   1,482,419 1,182,688
Deferred tax charged to consolidated statements of profit or loss during the year   (824,575) 299,731
Deferred tax assets, ending balance 84,520 657,844 1,482,419
Right-of-use assets [member]      
IfrsStatementLineItems [Line Items]      
Deferred tax assets, beginning balance   (10,156,529) (11,239,859)
Deferred tax charged to consolidated statements of profit or loss during the year   2,837,872 1,083,330
Deferred tax assets, ending balance (940,303) (7,318,657) (10,156,529)
Lease liabilities [member]      
IfrsStatementLineItems [Line Items]      
Deferred tax assets, beginning balance   11,279,036 12,254,755
Deferred tax charged to consolidated statements of profit or loss during the year   (3,346,746) (975,719)
Deferred tax assets, ending balance $ 1,019,142 $ 7,932,290 $ 11,279,036