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ACCOUNTS RECEIVABLE, NET (Tables) | 12 Months Ended
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Dec. 31, 2025
Credit Loss [Abstract] |
SCHEDULE OF ACCOUNTS RECEIVABLE AND ALLOWANCE FOR CREDIT LOSSES | The following table provides a summary of the Company’s accounts receivable and the allowance for credit losses as of December 31, 2024 and 2025: SCHEDULE OF ACCOUNTS RECEIVABLE AND ALLOWANCE FOR CREDIT LOSSES
|  | HK$ |  |  | HK$ |  |  | US$ (Note 2(e)) |
|  | As of December 31, |
|  | 2024 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | US$ (Note 2(e)) |
Accounts receivable |  |  | 18,667,665 |  |  |  | 54,337,861 |  |  |  | 6,966,392 |
Less: allowance for credit losses |  |  | (1,001,086 | ) |  |  | (8,727,283 | ) |  |  | (1,118,882 | )
Net accounts receivable |  |  | 17,666,579 |  |  |  | 45,610,578 |  |  |  | 5,847,510 |
SCHEDULE OF ALLOWANCE FOR CREDIT LOSSES | The movement in the allowance for credit losses for the years ended December 31, 2024 and 2025 is as follows: SCHEDULE OF ALLOWANCE FOR CREDIT LOSSES
|  | HK$ |  |  | HK$ |  |  | US$ (Note 2(e)) |
|  | As of December 31, |
|  | 2024 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | US$ (Note 2(e)) |
Beginning balance |  |  | 493,720 |  |  |  | 1,001,086 |  |  |  | 128,344 |
Addition |  |  | 507,230 |  |  |  | 7,726,197 |  |  |  | 990,538 |
Reallocation from credit losses on amount due from a related party (Note 7(ii)) |  |  | 136 |  |  |  | - |  |  |  | - |
Ending balance |  |  | 1,001,086 |  |  |  | 8,727,283 |  |  |  | 1,118,882 |

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- Definition Tabular disclosure of allowance for credit loss on accounts receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-13 + Details
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- Definition Tabular disclosure of allowance for credit loss on financing receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-13 + Details
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- References No definition available. + Details
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