v3.26.1
Leases (Tables)
 6 Months Ended
Jun. 30, 2026
Leases [Abstract]  
Schedule of lease term
Description of leaseLease term
Office at Wanchai, Hong Kong
2 years from January 31, 2024 to January 30, 2026
Office at Central, Hong Kong
2 years from September 5, 2025 to September 4, 2027
Schedule of operating lease amounts recognized in the consolidated balance sheet Amounts recognized in the consolidated balance sheet:
December 31, 2025June 30, 2026June 30, 2026
HK$HK$US$
(Audited)(Unaudited)(Unaudited)
Right-of-use assets4,363,374 3,013,411 384,266 
Operating lease liabilities - current123,249 - - 
Operating lease liabilities - related party, current2,484,415 2,547,176 324,812 
Operating lease liabilities - non-current- - - 
Operating lease liabilities - related party, non-current1,755,710 466,235 59,454 
Weighted average remaining lease term (in years)1.631.18
Weighted average discount rate (%)5.00 5.00 
Schedule of lease cost A summary of lease cost recognized in the Company’s unaudited condensed consolidated statements of operations and supplemental cash flow information related to operating leases for the six months ended June 30, 2025 and 2026 is as follows:
June 30, 2025June 30, 2026June 30, 2026
HK$HK$US$
(Unaudited)(Unaudited)(Unaudited)
Amortization charge of right-of-use assets742,500 1,226,713 156,429 
Operating lease expense795,795 1,347,656 171,851 
Cash paid for operating leases742,500 1,320,000 168,324 
Operating lease right-of-use assets, obtained in exchange for operating lease liabilities- - - 
Schedule of remaining contractual maturities of operating lease liabilities
(c) The following table shows the remaining contractual maturities of the Company’s operating lease liabilities as of June 30, 2026:
HK$US$
2026 (remaining)1,320,000 168,324 
20271,789,333 228,173 
Total future lease payments3,109,333 396,497 
Less: imputed interest(95,922)(12,231)
Present value of operating lease liabilities3,013,411 384,266