v3.26.1
Prepaid Expenses and Deposits
 6 Months Ended
Jun. 30, 2026
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Prepaid Expenses and Deposits Prepaid Expenses and Deposits
Prepaid expenses and deposits consisted of the following:
December 31, 2025June 30, 2026June 30, 2026
HK$HK$US$
(Audited)(Unaudited)(Unaudited)
Rental and utility deposits449,172 3,867 493 
Outsourcing service deposits222,900 - - 
Prepaid data service and storage59,973 7,685 980 
Prepaid insurance540,694 81,475 10,390 
Prepaid legal and professional fees1,592,888 651,660 83,098 
Prepaid marketing2,453,518 - - 
Prepaid repair and maintenance40,222 9,431 1,203 
Prepaid rents28,412 5,639 719 
Prepaid outsourcing fee886,419 - - 
Other receivables366,483 6,261 798 
Prepaid others34,572 36,074 4,599 
Total prepaid expenses, deposits and other current assets6,675,253 802,092 102,280 
Less: amount classified as prepaid expenses and deposits, non-current(233,588)(237,111)(30,236)
Prepaid expenses, deposits and other current assets6,441,665 564,981 72,044 
Prepaid expenses and deposits, non-current comprised of the following:
December 31, 2025June 30, 2026June 30, 2026
HK$HK$US$
(Audited)(Unaudited)(Unaudited)
Prepaid data service6,168 4,675 596 
Prepaid legal and professional fees227,420 232,436 29,640 
Prepaid expenses, non-current233,588 237,111 30,236