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PROPERTY AND EQUIPMENT, NET (Tables)

12 Months Ended

Dec. 31, 2025

Property, Plant and Equipment [Abstract]

SCHEDULE OF PROPERTY AND EQUIPMENT NET

Property and equipment, net consisted of the following as of December 31, 2024 and 2025:

SCHEDULE OF PROPERTY AND EQUIPMENT NET

		HK$				HK$				US$ (Note 2(e))
		As of December 31,
		2024				2025
		HK$				HK$				US$ (Note 2(e))
Computer equipment			84,892				94,616				12,130
Office furniture and fittings			22,095				22,095				2,833
Property and equipment, gross			106,987				116,711				14,963
Less: Accumulated depreciation			(64,390	)			(84,751	)			(10,865	)
Property and equipment, net			42,597				31,960				4,098

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- References

No definition available.

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- Definition

Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-SubTopic 10
-Topic 360
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482099/360-10-50-1

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