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LEASES (Tables)
 12 Months Ended
Dec. 31, 2025
Leases  
SCHEDULE OF SUPPLEMENTAL CONSOLIDATED BALANCE SHEET INFORMATION RELATED TO OPERATING LEASES

The following table summarizes the supplemental consolidated balance sheet information related to operating leases 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)) 
Operating lease right-of-use assets, net    218,130    -    - 
Operating lease liabilities, current    218,130    -    - 
Operating lease liabilities, non-current    -    -    - 
Weighted average remaining lease terms – operating lease (months)    11    -    - 
Weighted average discount rate – operating lease    5.875%   -    - 
SCHEDULE OF CASH FLOW AND EXPENSE INFORMATION RELATED TO OPERATING LEASES

The following table summarizes the cash flow and expense information related to operating leases for the years ended December 31, 2023, 2024 and 2025:

 

     HK$     HK$   HK$   US$ (Note 2(e)) 
     Year ended December 31, 
     2023     2024   2025 
     HK$     HK$   HK$   US$ (Note 2(e)) 
Cash paid for amounts included in the measurement of lease liabilities:                     
Operating cashflows used in operating lease    235,604      225,293    218,130    27,965 
Right-of-use assets obtained in exchange for new operating lease    461,624      -    -    - 
Operating lease expense    243,006      244,824    224,422    28,772