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PREPAYMENT FOR DEVELOPMENT OF INTANGIBLE ASSETS / INTANGIBLE ASSET, NET (Tables)

12 Months Ended

Dec. 31, 2025

Goodwill and Intangible Assets Disclosure [Abstract]

SCHEDULE OF BALANCES OF THE INTANGIBLE ASSETS

As of December 31, 2024 and 2025, the balances of the intangible asset are as follows:

SCHEDULE OF BALANCES OF THE INTANGIBLE ASSETS

		As of December 31,
		2024				2025
		HK$				HK$				US$ (Note 2(e))
Information technology service management system			3,404,743				3,404,743				436,506
Less: accumulated amortization			(1,060,316	)			(1,841,791	)			(236,127	)
Intangible asset, net			2,344,427				1,562,952				200,379

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- References

No definition available.

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- Definition

Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance and exist in perpetuity, by either major class or business segment.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name Accounting Standards Codification
-Section 55
-Paragraph 40
-SubTopic 30
-Topic 350
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482640/350-30-55-40

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482665/350-30-50-2

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