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ACCOUNTS RECEIVABLE, NET (Tables)
 12 Months Ended
Dec. 31, 2025
Credit Loss [Abstract]  
SCHEDULE OF ACCOUNTS RECEIVABLE AND ALLOWANCE FOR CREDIT LOSSES

The following table provides a summary of the Company’s accounts receivable and the allowance for credit losses as of December 31, 2024 and 2025:

 

   HK$   HK$   US$ (Note 2(e)) 
   As of December 31, 
   2024   2025 
   HK$   HK$   US$ (Note 2(e)) 
Accounts receivable   18,667,665    54,337,861    6,966,392 
Less: allowance for credit losses   (1,001,086)   (8,727,283)   (1,118,882)
Net accounts receivable   17,666,579    45,610,578    5,847,510 
SCHEDULE OF ALLOWANCE FOR CREDIT LOSSES

The movement in the allowance for credit losses for the years ended December 31, 2024 and 2025 is as follows:

 

   HK$   HK$   US$ (Note 2(e)) 
   As of December 31, 
   2024   2025 
   HK$   HK$   US$ (Note 2(e)) 
Beginning balance   493,720    1,001,086    128,344 
Addition   507,230    7,726,197    990,538 
Reallocation from credit losses on amount due from a related party (Note 7(ii))   136    -    - 
Ending balance   1,001,086    8,727,283    1,118,882