v3.26.1
Accounts Receivable, net (Tables)
 6 Months Ended
Jun. 30, 2026
Accounts Receivable, after Allowance for Credit Loss [Abstract]  
Schedule of accounts receivable, net
Accounts receivable, net consisted of the following:
December 31, 2025June 30, 2026June 30, 2026
HK$ HK$ US$
(Audited)(Unaudited)(Unaudited)
Accounts receivable1,169,775 105,149 13,409 
Less: allowance for credit losses(945,379)(14,881)(1,897)
Accounts receivable, net224,396 90,268 11,512 
Schedule of allowance for doubtful accounts and credit losses
The movement of allowance for credit losses was as follows:
December 31, 2025June 30, 2026June 30, 2026
HK$ HK$US$
(Audited)(Unaudited)(Unaudited)
Beginning balance966,947 945,379 120,553 
Write off— (928,500)(118,401)
Addition691 - - 
Recovery(22,259)(1,998)(255)
Ending balance945,379 14,881 1,897