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Consolidated Balance Sheets
Dec. 31, 2025
USD ($)
Dec. 31, 2025
HKD ($)
Dec. 31, 2024
HKD ($)
Current assets:      
Cash and cash equivalents $ 2,771,048 $ 21,614,171 $ 10,522,032
Accounts receivable, net 5,847,510 45,610,578 17,666,579
Unbilled receivables (Contract assets) 202,289 1,577,855 2,609,173
Prepayment and other current assets, net 1,931,162 15,063,070 11,308,236
Deferred offering costs 2,820,149
Total current assets 10,831,341 84,484,465 44,954,744
Non-current assets:      
Other non-current assets, net 122,412
Operating lease right-of-use assets, net 218,130
Property and equipment, net 4,098 31,960 42,597
Prepayment for development of intangible assets 1,426,087 11,123,475
Intangible asset, net 200,379 1,562,952 2,344,427
Total non-current assets 1,630,564 12,718,387 2,727,566
Total assets 12,461,905 97,202,852 47,682,310
Current liabilities:      
Accounts payable 1,630,236 12,715,835 4,546,960
Accrued expenses and other current liabilities 376,744 2,938,587 838,811
Tax payable 618,156 4,821,619 4,821,619
Deferred revenue (Contract liabilities) 459,213 3,581,864 17,401,218
Operating lease liabilities, current portion 218,130
Bank borrowings, current portion 64,723 504,838 284,404
Total current liabilities 3,149,072 24,562,743 28,790,057
Non-current liabilities:      
Deferred revenue (Contract liabilities) 33,216 259,084
Deferred tax liabilities 29,171 227,530 227,530
Bank borrowings, non-current portion 539,775 4,210,245 4,715,596
Total non-current liabilities 602,162 4,696,859 4,943,126
Total liabilities 3,751,234 29,259,602 33,733,183
Shareholders’ equity:      
Ordinary share, par value US$0.0001, 500,000,000 shares authorized; 32,500,000 and 35,490,000 shares issued and outstanding as of December 31, 2024 and 2025 respectively 3,549 27,682 25,350
Additional paid in capital 9,941,379 77,542,757
Capital reserve 410,256 3,200,000 3,200,000
Merger reserve (339,404) (2,647,350) (2,647,350)
Retained earnings / (Accumulated losses) (1,305,109) (10,179,839) 13,371,127
Total shareholders’ equity 8,710,671 67,943,250 13,949,127
Total liabilities and equity 12,461,905 97,202,852 47,682,310
Non Trade [Member]      
Current assets:      
Amount due from related parties - trade 71,965 561,328
Trade [Member]      
Current assets:      
Amount due from related parties - trade 7,367 57,463 28,575
Related Party [Member]      
Current liabilities:      
Amount due to related parties – non-trade $ 678,915