| Accounts Receivable, net |
Accounts Receivable, net Accounts receivable, net consisted of the following: | | | | | | | | | | | | | | | | | | | | | | | December 31, 2025 | | June 30, 2026 | | June 30, 2026 | | | HK$ | | HK$ | | US$ | | | (Audited) | | (Unaudited) | | (Unaudited) | | Accounts receivable | | 1,169,775 | | | 105,149 | | | 13,409 | | | Less: allowance for credit losses | | (945,379) | | | (14,881) | | | (1,897) | | | Accounts receivable, net | | 224,396 | | | 90,268 | | | 11,512 | |
The movement of allowance for credit losses was as follows: | | | | | | | | | | | | | | | | | | | | | | | December 31, 2025 | | June 30, 2026 | | June 30, 2026 | | | HK$ | | HK$ | | US$ | | | (Audited) | | (Unaudited) | | (Unaudited) | | Beginning balance | | 966,947 | | | 945,379 | | | 120,553 | | | Write off | | — | | | (928,500) | | | (118,401) | | | Addition | | 691 | | | - | | | - | | | Recovery | | (22,259) | | | (1,998) | | | (255) | | | Ending balance | | 945,379 | | | 14,881 | | | 1,897 | |
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