Note 5 — Prepayment, deposits and other receivables Prepayment, deposits and other receivables included the following: | | | As of June 30, | | | | | 2025 | | | 2026 | | | | | HKD | | | HKD | | | US$ | | | Prepayments (1) | | $ | 153,818 | | | $ | 2,336,672 | | | $ | 297,969 | | | Other deposits (2) | | | 872,428 | | | | 3,963,117 | | | | 505,371 | | | Rental deposits | | | 516,293 | | | | - | | | | - | | | Remuneration receivables from the customers to customers’ employees (3) | | | 432,116 | | | | 364,052 | | | | 46,423 | | | Total Prepayment, deposits and other receivables, net | | $ | 1,974,655 | | | $ | 6,663,841 | | | $ | 849,763 | | | (1) | It includes the expenses paid in advance to service providers. | | (2) | It is refundable deposits to in-country partners upon the termination of services. | | (3) | It represents the unsettled payments from customers in respect of the Group’s invoices issued for payments of salaries and other statutory contributions (if applicable) of employees of the customers. |
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