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LEASES (Tables) | 12 Months Ended
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Dec. 31, 2025
Leases |
SCHEDULE OF SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION RELATED TO OPERATING LEASES | The following table summarizes the supplemental consolidated balance sheet information related to operating leases as of December 31, 2024 and 2025: SCHEDULE OF SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION RELATED TO OPERATING LEASES
|  | HK$ |  |  | HK$ |  |  | US$ (Note 2(e)) |
|  | As of December 31, |
|  | 2024 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | US$ (Note 2(e)) |
Operating lease right-of-use assets, net |  |  | 218,130 |  |  |  | - |  |  |  | - |
Operating lease liabilities, current |  |  | 218,130 |  |  |  | - |  |  |  | - |
Operating lease liabilities, non-current |  |  | - |  |  |  | - |  |  |  | - |
Weighted average remaining lease terms – operating lease (months) |  |  | 11 |  |  |  | - |  |  |  | - |
Weighted average discount rate – operating lease |  |  | 5.875 | % |  |  | - |  |  |  | - |
SCHEDULE OF CASH FLOW AND EXPENSE INFORMATION RELATED TO OPERATING LEASES | The following table summarizes the cash flow and expense information related to operating leases for the years ended December 31, 2023, 2024 and 2025: SCHEDULE OF CASH FLOW AND EXPENSE INFORMATION RELATED TO OPERATING LEASES
|  |  | HK$ |  |  | HK$ |  |  | HK$ |  |  | US$ (Note 2(e)) |
|  |  | Year ended December 31, |
|  |  | 2023 |  |  | 2024 |  |  | 2025 |
|  |  | HK$ |  |  | HK$ |  |  | HK$ |  |  | US$ (Note 2(e)) |
Cash paid for amounts included in the measurement of lease liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating cashflows used in operating lease |  |  | 235,604 |  |  |  | 225,293 |  |  |  | 218,130 |  |  |  | 27,965 |
Right-of-use assets obtained in exchange for new operating lease |  |  | 461,624 |  |  |  | - |  |  |  | - |  |  |  | - |
Operating lease expense |  |  | 243,006 |  |  |  | 244,824 |  |  |  | 224,422 |  |  |  | 28,772 |

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