| Schedule of contract liabilities |
Contract liabilities consisted of the following: | | | | | | | | | | | | | | | | | | | | | | | December 31, 2025 | | June 30, 2026 | | June 30, 2026 | | | HK$ | | HK$ | | US$ | | | (Audited) | | (Unaudited) | | (Unaudited) | | Billings in advance of performance obligation under contracts, current | | 8,761,074 | | | 1,573,049 | | | 200,593 | | | Billings in advance of performance obligation under contracts, non-current | | - | | | - | | | - | |
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| Schedule of movement In contract liabilities |
The movement in contract liabilities was as follows: | | | | | | | | | | | | | | | | | | | | | | | December 31, 2025 | | June 30, 2026 | | June 30, 2026 | | | HK$ | | HK$ | | US$ | | | (Audited) | | (Unaudited) | | (Unaudited) | | Beginning balance | | 8,774,162 | | | 8,761,074 | | | 1,117,199 | | | Decrease in contract liabilities as a result of recognizing revenue during the year was included in the contract liabilities at the beginning of the year | | (13,501,218) | | | (8,436,925) | | | (1,075,864) | | | Increase in contract liabilities as a result of billings in advance of performance obligation under contracts | | 13,488,130 | | | 1,248,900 | | | 159,258 | | | Ending balance | | 8,761,074 | | | 1,573,049 | | | 200,593 | | | Less: Amount expected to be recognized as revenue beyond 12 months | | - | | | - | | | - | | | Amount expected to be recognized as revenue in 12 months | | 8,761,074 | | | 1,573,049 | | | 200,593 | |
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