Income tax expense - Reconciliation of tax (Details) - HKD ($) |
12 Months Ended | |
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Dec. 31, 2025 |
Dec. 31, 2024 |
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| Comprehensive income, continuing and discontinued operations [abstract] | ||
| Profit before tax | $ 5,804,192 | $ 4,472,893 |
| Tax at the domestic rate of 16.5% (Note) | 957,692 | 738,027 |
| Tax effect of income not taxable for tax purposes | (4,577,504) | (5,178,539) |
| Tax effect of expenses not deductible for tax purposes | 208,014 | 843,431 |
| Tax effect of deductible temporary differences not recognized | 197,756 | 275,759 |
| Tax effect of tax losses not recognized | 4,274,704 | 4,425,036 |
| Effect of different tax rates of subsidiaries operating in other jurisdictions | (1,060,662) | (1,103,714) |
| Income tax expense for the year | $ 0 | $ 0 |
| HONG KONG | ||
| Income Tax Disclosure [Line Items] | ||
| Applicable tax rate (%) | 16.50% | |
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- Definition The amount of profit (loss) for a period before deducting tax expense. [Refer: Profit (loss)] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The applicable income tax rate. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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- References Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to expenses not deductible in determining taxable profit (tax loss). [Refer: Accounting profit] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to foreign tax rates. [Refer: Accounting profit] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to tax losses. [Refer: Accounting profit] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Income Tax Disclosure No definition available.
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- Definition Tax Effect Of Deductible Temporary Difference Not Recognized No definition available.
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- Definition Tax Effect Of Income Not Taxable For Tax Purposes No definition available.
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- Details
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