v3.26.3
Accruals and Other Payables
 6 Months Ended
May 31, 2026
Payables and Accruals [Abstract]  
ACCRUALS AND OTHER PAYABLES
9. ACCRUALS AND OTHER PAYABLES

 

Accruals and other payables consist of the following:

 

    As of  
    November 30,
2025
(Audited)		     May 31,
2026
(Unaudited)		     May 31,
2026
(Unaudited)		  
    HK$     HK$     US$  
Accrued staff salaries and reimbursements     346,360       572,396       73,041  
Accrued professional fee     494,193       494,193       63,062  
Trade creditors     59,200       59,200       7,555  
Other payable     -       500,000       63,803  
Total     899,753       1,625,789       207,461  

 

The increase in other payables was primarily due to the recognition of other payable of HK$500,000 in connection with the acquisition of United Planning Company Limited. The amount was an existing liability recorded in the books of United Planning Company Limited prior to the acquisition and was recognized by the Group as part of the liabilities acquired upon acquisition.