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UNBILLED RECEIVABLES (CONTRACT ASSETS) AND DEFERRED REVENUE (CONTRACT LIABILITIES) (Tables) | 12 Months Ended
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Dec. 31, 2025
Unbilled Receivables Contract Assets And Deferred Revenue |
SCHEDULE OF BALANCES OF CONTRACT ASSETS | The following table summarizes the balances of contract assets and the movement during the periods presented: SCHEDULE OF BALANCES OF CONTRACT ASSETS
|  | HK$ |  |  | HK$ |  |  | US$ (Note 2(e)) |
|  | As of December 31, |
|  | 2024 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | US$ (Note 2(e)) |
Unbilled receivables (Contract assets): |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of the year |  |  | 1,964,662 |  |  |  | 2,609,173 |  |  |  | 334,509 |
Additions |  |  | 2,609,173 |  |  |  | 1,577,855 |  |  |  | 202,289 |
Less: progress billings recognised as revenue |  |  | (1,964,662 | ) |  |  | (2,609,173 | ) |  |  | (334,509 | )
Balance at end of year |  |  | 2,609,173 |  |  |  | 1,577,855 |  |  |  | 202,289 |
SCHEDULE OF DEFERRED REVENUE CONTRACT LIABILITIES | SCHEDULE OF DEFERRED REVENUE CONTRACT LIABILITIES
|  | HK$ |  |  | HK$ |  |  | US$ (Note 2(e)) |
|  | As of December 31, |
|  | 2024 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | US$ (Note 2(e)) |
Deferred revenue (Contract liabilities): |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of the year |  |  | 18,585,792 |  |  |  | 17,401,218 |  |  |  | 2,230,925 |
Additions |  |  | 178,036,379 |  |  |  | 3,840,948 |  |  |  | 492,429 |
Revenue recognized during the year |  |  | (179,220,953 | ) |  |  | (17,401,218 | ) |  |  | (2,230,925 | )
Balance at end of year |  |  | 17,401,218 |  |  |  | 3,840,948 |  |  |  | 492,429 |
SCHEDULE OF DEFERRED REVENUE | SCHEDULE OF DEFERRED REVENUE
|  | HK$ |  |  | HK$ |  |  | US$ (Note 2(e)) |
|  | As of December 31, |
|  | 2024 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | US$ (Note 2(e)) |
Deferred revenue (Contract liabilities), current portion |  |  | 17,401,218 |  |  |  | 3,581,864 |  |  |  | 459,213 |
Deferred revenue (Contract liabilities), non-current portion |  |  | - |  |  |  | 259,084 |  |  |  | 33,216 |
Deferred revenue |  |  | 17,401,218 |  |  |  | 3,840,948 |  |  |  | 492,429 |

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