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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2025
Income Tax Disclosure [Abstract] |
SCHEDULE OF SUMMARIZES THE COMPOSITION OF INCOME TAX EXPENSE | The following table summarizes the composition of income tax expense for the years ended December 31, 2023, 2024 and 2025: SCHEDULE OF SUMMARIZES THE COMPOSITION OF INCOME TAX EXPENSE
|  | For the years ended December 31, |
|  | 2023 |  |  | 2024 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | HK$ |  |  | US$ (Note 2(e)) |
Current income tax expense |  |  | 2,010,472 |  |  |  | 2,199,591 |  |  |  | - |  |  |  | - |
Deferred tax expenses |  |  | 151,343 |  |  |  | 1,063 |  |  |  | - |  |  |  | - |
Income tax expense |  |  | 2,161,815 |  |  |  | 2,200,654 |  |  |  | - |  |  |  | - |
SCHEDULE OF RECONCILIATION INCOME TAX RATE | The reconciliation between the Hong Kong statutory income tax rate applicable to the Company’s profits and the income tax expense is presented below: SCHEDULE OF RECONCILIATION INCOME TAX RATE
|  | For the years ended December 31, |
|  | 2023 |  |  | 2024 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | HK$ |  |  | US$ (Note 2(e)) |
Profit / (Loss) before provision for income taxes |  |  | 14,267,488 |  |  |  | 14,070,908 |  |  |  | (23,550,966 | ) |  |  | (3,019,356 | )
Income tax expenses computed at statutory rate |  |  | 2,354,135 |  |  |  | 2,321,699 |  |  |  | (3,885,909 | ) |  |  | (498,193 | )
Tax effect of preferential tax rate |  |  | (165,000 | ) |  |  | (165,000 | ) |  |  | - |  |  |  | - |
Tax effect of expenses not deductible for tax purpose |  |  | - |  |  |  | 53,307 |  |  |  | 1,407,274 |  |  |  | 180,419 |
Tax effect of income not subject to tax |  |  | (26,795 | ) |  |  | (7,852 | ) |  |  | (1,560 | ) |  |  | (200 | )
Tax effect on temporary difference not recognized in previous period |  |  | 2,475 |  |  |  | - |  |  |  | - |  |  |  | - |
Changes in valuation allowance |  |  | - |  |  |  | - |  |  |  | 2,480,195 |  |  |  | 317,974 |
Tax effect of tax deduction |  |  | (3,000 | ) |  |  | (1,500 | ) |  |  | - |  |  |  | - |
Total income tax expense |  |  | 2,161,815 |  |  |  | 2,200,654 |  |  |  | - |  |  |  | - |
SCHEDULE OF DEFERRED TAXES ASSETS AND LIABILITIES | Deferred income taxes reflect the net tax effects of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The components of the Company’s deferred tax liabilities were as follows: SCHEDULE OF DEFERRED TAXES ASSETS AND LIABILITIES
|  | As of December 31, |
|  | 2024 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | US$ (Note 2(e)) |
Deferred tax liabilities, net, beginning balance: |  |  |  |  |  |  |  |  |  |  |  |
Accelerated tax depreciation |  |  | (309,198 | ) |  |  | (392,986 | ) |  |  | (50,383 | )
Allowance for credit losses on accounts receivable |  |  | 81,463 |  |  |  | 165,178 |  |  |  | 21,177 |
Allowance for credit losses on amount due from related companies |  |  | 1,268 |  |  |  | 278 |  |  |  | 36 |
Total deferred tax liabilities |  |  | (226,467 | ) |  |  | (227,530 | ) |  |  | (29,170 | )
Charged to consolidated statement of operations: |  |  |  |  |  |  |  |  |  |  |  |
Accelerated tax depreciation |  |  | (83,788 | ) |  |  | - |  |  |  | - |
Allowance for credit losses on accounts receivable |  |  | 83,715 |  |  |  | - |  |  |  | - |
Reversal of allowance for credit losses on amount due from related company |  |  | (990 | ) |  |  | - |  |  |  | - |
Tax loss |  |  | - |  |  |  | - |  |  |  | - |
Deferred tax liabilities, net, ending balance |  |  | (227,530 | ) |  |  | (227,530 | ) |  |  | (29,170 | )

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