v3.26.1
Related Party Balances and Transactions (Tables)
 12 Months Ended
Dec. 31, 2025
Related Party Balances and Transactions [Abstract]  
Schedule of Amount Due from and Due to Related Parties

The summary of amount due from and due to related parties as the following:

 

    Relationship   December 31,
2025		   December 31,
2024		  
Due from shareholders consist of the following:              
Mr. Siu Wing Fung, Alfred (“Mr. Siu”)   Shareholder and director   $ —   $ 404,549  
Harcourt Limited   A related party (note 1)   $ 110,232     —  
                   
Due to a related party consist of the following:                  
Mr. Siu Wing Fung, Alfred (“Mr. Siu”)   Shareholder and director     (116,653 )   —  
Ms. Fong Hei Yue, Tina (“Ms. Fong”)   Shareholder and director     —     (497,200 )
Harcourt Limited   A related party (note 1)   $ —   $ (61,802 )
(1) The directors and shareholders of Harcourt Limited are Mr. Siu and Ms. Fong, Harcourt Limited therefore has the common ultimate beneficial owners with the Company.
Schedule of Balance Due from Shareholders

The balance due from shareholders consist of the following:

 

    December 31,
2025		     December 31,
2024		  
Due from/ (to) shareholders/ related party   $            (6,421 )   $            (154,453 )
Less: allowance for expected credit loss     —       —  
    $ (6,421 )   $ (154,453 )
Schedule of Movement of Allowances for Expected Credit Loss

The movement of allowances for expected credit loss is as follow:

 

    December 31,
2025		     December 31,
2024		  
Balance at beginning of the year   $ —     $            (17,818 )
Reversal of Provision / (Provision)     —       (17,818 )
Ending balance   $ —     $ —  
Schedule of Consolidated Financial Statements

In addition to the transactions and balances detailed elsewhere in these consolidated financial statements, the Company had the following transactions with related parties:

 

    December 31,
2025		     December 31,
2024		  
Directors’ remuneration to Mr. Siu Wing Fung, Alfred   $            325,000     $            190,000  
Directors’ remuneration to Ms. Fong Hei Yue, Tina     325,000       190,000  
Director’s bonus of Mr. Siu Wing Fung, Alfred     750,000       —  
Director’s welfare, accommodation and insurance to Mr. Siu Wing Fung, Alfred     393,103       —  
Advisory services on fund raising project to Mr Siu, Daniel     219,045       —  
Consulting services on fund raising project to Mr Siu, Jasper     65,000       —  
Marketing service fee to Harcourt Limited     230,769       —