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UNBILLED RECEIVABLES (CONTRACT ASSETS) AND DEFERRED REVENUE (CONTRACT LIABILITIES) (Tables)
 12 Months Ended
Dec. 31, 2025
Unbilled Receivables Contract Assets And Deferred Revenue  
SCHEDULE OF BALANCES OF CONTRACT ASSETS

The following table summarizes the balances of contract assets and the movement during the periods presented:

 

   HK$   HK$   US$ (Note 2(e)) 
   As of December 31, 
   2024   2025 
   HK$   HK$   US$ (Note 2(e)) 
Unbilled receivables (Contract assets):               
Balance at beginning of the year   1,964,662    2,609,173    334,509 
Additions   2,609,173    1,577,855    202,289 
Less: progress billings recognised as revenue   (1,964,662)   (2,609,173)   (334,509)
Balance at end of year   2,609,173    1,577,855    202,289 
SCHEDULE OF DEFERRED REVENUE CONTRACT LIABILITIES

   HK$   HK$   US$ (Note 2(e)) 
   As of December 31, 
   2024   2025 
   HK$   HK$   US$ (Note 2(e)) 
Deferred revenue (Contract liabilities):               
Balance at beginning of the year   18,585,792    17,401,218    2,230,925 
Additions   178,036,379    3,840,948    492,429 
Revenue recognized during the year   (179,220,953)   (17,401,218)   (2,230,925)
Balance at end of year   17,401,218    3,840,948    492,429 
SCHEDULE OF DEFERRED REVENUE

   HK$   HK$   US$ (Note 2(e)) 
   As of December 31, 
   2024   2025 
   HK$   HK$   US$ (Note 2(e)) 
Deferred revenue (Contract liabilities), current portion   17,401,218    3,581,864    459,213 
Deferred revenue (Contract liabilities), non-current portion   -    259,084    33,216 
Deferred revenue   17,401,218    3,840,948    492,429