v3.26.1
Accrued Expenses and Other Payables
 6 Months Ended
Jun. 30, 2026
Payables and Accruals [Abstract]  
Accrued expenses and other payables Accrued Expenses and Other Payables
Components of accrued expenses and other current liabilities are as follows:
December 31, 2025June 30, 2026June 30, 2026
HK$HK$US$
(Audited)(Unaudited)(Unaudited)
Accrued bonus828,678 - - 
Accrued commission222,126 112,696 14,371 
Accrued employee benefits- 12,000 1,530 
Accrued legal and professional fee3,768,987 2,462,243 313,982 
Accrued network and data services71,839 56,218 7,169 
Accrued others105,709 241,693 30,820 
Total accrued expenses and other payables4,997,339 2,884,850 367,872