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PROPERTY AND EQUIPMENT, NET | 12 Months Ended
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Dec. 31, 2025
Property, Plant and Equipment [Abstract] |
PROPERTY AND EQUIPMENT, NET | 9. PROPERTY AND EQUIPMENT, NET Property and equipment, net consisted of the following as of December 31, 2024 and 2025: SCHEDULE OF PROPERTY AND EQUIPMENT NET
|  | HK$ |  |  | HK$ |  |  | US$ (Note 2(e)) |
|  | As of December 31, |
|  | 2024 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | US$ (Note 2(e)) |
Computer equipment |  |  | 84,892 |  |  |  | 94,616 |  |  |  | 12,130 |
Office furniture and fittings |  |  | 22,095 |  |  |  | 22,095 |  |  |  | 2,833 |
Property and equipment, gross |  |  | 106,987 |  |  |  | 116,711 |  |  |  | 14,963 |
Less: Accumulated depreciation |  |  | (64,390 | ) |  |  | (84,751 | ) |  |  | (10,865 | )
Property and equipment, net |  |  | 42,597 |  |  |  | 31,960 |  |  |  | 4,098 |
For the years ended December 31, 2023, 2024, and 2025, the Company recorded depreciation expenses of HK$22,940, HK$25,179 and HK$20,361 (US$2,610), respectively. No impairment loss was recognized for property and equipment for the years ended December 31, 2023, 2024, and 2025. Depreciation policy: Property and equipment are stated at cost, less accumulated depreciation and impairment losses (if any). Depreciation is calculated using the straight-line method over the estimated useful lives of the assets as follows:
| ● | Computer equipment: 3 years
| ● | Office furniture and fittings: 5 years
The estimated useful lives of the assets are reviewed periodically to determine whether adjustments are necessary. Depreciation commences once the asset is placed in service and continues until the asset is either fully depreciated or retired. Impairment considerations: The Company evaluates its property and equipment for impairment whenever events or changes in circumstances indicate that the carrying value of the assets may not be fully recoverable. The impairment test compares the carrying value of the asset to its estimated future undiscounted cash flows. If the carrying value exceeds the cash flows, an impairment loss is recognized based on the difference between the carrying value and the fair value of the asset. For the years ended December 31, 2023, 2024, and 2025, no impairment indicators were identified, and no impairment losses were recognized.

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- Definition The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/360/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 6 -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-6 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 7 -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-7 + Details
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