v3.26.1
Prepaid Expenses, Deposits and Other Current Assets, net
 12 Months Ended
Dec. 31, 2025
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Prepaid Expenses, Deposits and Other Current Assets, net Prepaid Expenses, Deposits and Other Current Assets, net
Prepaid expenses and deposits, net consisted of the following as of December 31:
202420252025
HK$HK$ US$
Rental and utility deposits445,272 449,172 57,710 
Outsourcing service deposits- 222,900 28,638 
Prepaid data service and storage- 59,973 7,705 
Prepaid insurance863,840 540,694 69,468 
Prepaid legal and professional fees4,043,686 1,592,888 204,654 
Prepaid marketing8,731,108 2,453,518 315,229 
Prepaid repair and maintenance80,737 40,222 5,168 
Prepaid rents- 28,412 3,650 
Prepaid outsourcing fee- 886,419 113,887 
Other receivables- 366,483 47,086 
Prepaid others25,553 34,572 4,442 
Total prepaid expenses, deposits and other current assets14,190,196 6,675,253 857,637 
Less: allowance for credit losses(103,182)- - 
Prepaid expenses, deposits and other current assets, net14,087,014 6,675,253 857,637 
Less: amount classified as prepaid expenses and deposits, non-current(3,546,051)(233,588)(30,011)
Prepaid expenses, deposits and other current assets, net10,540,963 6,441,665 827,626 
Prepaid expenses and deposits, non-current, net comprised of the following as of December 31:
202420252025
HK$HK$ US$
Rental deposits431,972 - - 
Prepaid data service- 6,168 792 
Prepaid legal and professional fees682,500 227,420 29,219 
Prepaid marketing2,414,082 - - 
Prepaid repair and maintenance41,770 - - 
Prepaid expenses and deposits, non-current3,570,324 233,588 30,011 
Less: allowance for credit losses(24,273)- - 
Prepaid expenses and deposits, noncurrent, net3,546,051 233,588 30,011 
The movement of allowance for credit losses was as follows:
202420252025
HK$HK$US$
Balance at beginning of the year ended December 31- 103,182 13,257 
Addition103,182 - - 
Recovery- (103,182)(13,257)
Balance at end of the year ended December 31103,182 - -