v3.26.3
Related Party Transactions
 12 Months Ended
Jun. 30, 2026
Related Party Transactions [Abstract]  
Related party transactions

Note 9 — Related party transactions

 

The following was a summary of related party’s transactions for the years ended June 30, 2026, 2025 and 2024:

 

Mr. But, Yiu Kong Kenneth (“Mr. Kenneth But”), an executive director of the Group.

 

Mr. Lao is an executive director and Chief Executive Officer of the Group.

 

Mr. Lao Wai Man (“Raymond”) is an employee of the Group.

 

As of June 30, 2026, 2025 and 2024, there were no related party balances recorded.

 

Transactions with related parties

 

            For the years ended June 30,  
        Nature of   2024     2025     2026  
Name of related parties   Relationship   transactions   HKD     HKD     HKD     US$  
Noah Trust (Asia) Limited   Mr. Kenneth But being one of its directors   Payroll outsourcing service fee income   $ 6,000     $ 6,000     $ 7,000     $ 893  
Nebula 360 Services Limited   Raymond, brother of Mr. Lao, being the director   Employment service fee expense   $ 23,460     $ 46,749     $ 47,052     $ 6,000  
Nebula 360 Services Limited   Raymond, brother of Mr. Lao, being the director   Referral service fee income     -       33,203       109,957       14,022