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ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables) | 12 Months Ended
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Dec. 31, 2025
Accrued Expenses And Other Current Liabilities |
SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES | The following table presents the balances of payroll and welfare payables and accrued expenses as of December 31, 2024 and 2025: SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES
|  | As of December 31, |
|  | 2024 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | US$ (Note 2(e)) |
Payroll and welfare payables |  |  | 798,023 |  |  |  | 1,229,231 |  |  |  | 157,595 |
Accrued expenses |  |  | 40,788 |  |  |  | 1,709,356 |  |  |  | 219,149 |
Accrued expenses and other current liabilities |  |  | 838,811 |  |  |  | 2,938,587 |  |  |  | 376,744 |

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