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ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)
12 Months Ended
Dec. 31, 2025
Accrued Expenses And Other Current Liabilities  
SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

The following table presents the balances of payroll and welfare payables and accrued expenses as of December 31, 2024 and 2025:

 

             
   As of December 31, 
   2024   2025 
   HK$   HK$   US$ (Note 2(e)) 
Payroll and welfare payables   798,023    1,229,231    157,595 
Accrued expenses   40,788    1,709,356    219,149 
Accrued expenses and other current liabilities   838,811    2,938,587    376,744