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ACCOUNTS PAYABLE (Tables)
12 Months Ended
Dec. 31, 2025
Payables and Accruals [Abstract]  
SCHEDULE OF ACCOUNTS PAYABLE

The following table presents the balances of accounts payable as of December 31, 2024 and 2025:

 

             
   As of December 31, 
   2024   2025 
   HK$   HK$   US$ (Note 2(e)) 
Accounts payable   4,546,960    12,715,835    1,630,236