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PREPAYMENT AND OTHER CURRENT ASSETS, NET AND OTHER NON-CURRENT ASSETS, NET (Tables) | 12 Months Ended
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Dec. 31, 2025
Prepayment And Other Current Assets Net And Other Non-current Assets Net |
SCHEDULE OF PREPAYMENT AND OTHER CURRENT AND NON-CURRENT ASSETS, NET | Prepayment and other current assets, net consisted of the following as of December 31, 2024 and 2025: SCHEDULE OF PREPAYMENT AND OTHER CURRENT AND NON-CURRENT ASSETS, NET
|  | HK$ |  |  | HK$ |  |  | US$ (Note 2(e)) |
|  | As of December 31, |
|  | 2024 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | US$ (Note 2(e)) |
Prepayment and other current assets, net |  |  |  |  |  |  |  |  |  |  |  |
Advances to suppliers |  |  | 10,585,100 |  |  |  | - |  |  |  | - |
Prepaid marketing and business development expenses (i) |  |  | 719,286 |  |  |  | 12,450,100 |  |  |  | 1,596,166 |
Prepaid professional fees (ii) |  |  | - |  |  |  | 2,598,468 |  |  |  | 333,137 |
Other receivable |  |  | - |  |  |  | 14,502 |  |  |  | 1,859 |
Other deposit |  |  | 3,850 |  |  |  | - |  |  |  | - |
Prepayment and other current assets, net |  |  | 11,308,236 |  |  |  | 15,063,070 |  |  |  | 1,931,162 |
Other non-current assets, net consisted of the following as of December 31, 2024, and December 31, 2025:
|  | HK$ |  |  | HK$ |  |  | US$ (Note 2(e)) |
|  | As of December 31, |
|  | 2024 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | US$ (Note 2(e)) |
Other non-current assets, net |  |  |  |  |  |  |  |  |  |  |  |
Rental deposits |  |  | 122,412 |  |  |  | - |  |  |  | - |
i. | Prepaid marketing and business development expenses represent prepayments made by the Company for marketing and business development activities. As of December 31, 2025, the Company’s prepaid marketing and business development expenses totalling HK$12,450,100. These amounts are expected to be recognized as selling and marketing expenses in the next financial year, as the associated performance obligations are satisfied and services are received.
ii. | Prepaid professional fees represent prepayments made by the Company driven by post-IPO strategic initiatives. As of December 31, 2025, the Company’s prepaid professional fees totaled HK$2,598,468. These amounts are expected to be recognized as general and administrative expenses in the next financial year, as the associated performance obligations are satisfied and services are received.

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- Definition Tabular disclosure of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer; the aggregate carrying amount of current assets, not separately presented elsewhere in the balance sheet; and other deferred costs. + References No definition available. + Details
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