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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

SCHEDULE OF SUMMARIZES THE COMPOSITION OF INCOME TAX EXPENSE

The following table summarizes the composition of income tax expense for the years ended December 31, 2023, 2024 and 2025:

SCHEDULE OF SUMMARIZES THE COMPOSITION OF INCOME TAX EXPENSE

		For the years ended December 31,
		2023				2024				2025
		HK$				HK$				HK$				US$ (Note 2(e))
Current income tax expense			2,010,472				2,199,591				-				-
Deferred tax expenses			151,343				1,063				-				-
Income tax expense			2,161,815				2,200,654				-				-

SCHEDULE OF RECONCILIATION INCOME TAX RATE

The reconciliation between the Hong Kong statutory income tax rate applicable to the Company’s profits and the income tax expense is presented below:

SCHEDULE OF RECONCILIATION INCOME TAX RATE

		For the years ended December 31,
		2023				2024				2025
		HK$				HK$				HK$				US$ (Note 2(e))
Profit / (Loss) before provision for income taxes			14,267,488				14,070,908				(23,550,966	)			(3,019,356	)
Income tax expenses computed at statutory rate			2,354,135				2,321,699				(3,885,909	)			(498,193	)
Tax effect of preferential tax rate			(165,000	)			(165,000	)			-				-
Tax effect of expenses not deductible for tax purpose			-				53,307				1,407,274				180,419
Tax effect of income not subject to tax			(26,795	)			(7,852	)			(1,560	)			(200	)
Tax effect on temporary difference not recognized in previous period			2,475				-				-				-
Changes in valuation allowance			-				-				2,480,195				317,974
Tax effect of tax deduction			(3,000	)			(1,500	)			-				-
Total income tax expense			2,161,815				2,200,654				-				-

SCHEDULE OF DEFERRED TAXES ASSETS AND LIABILITIES

Deferred income taxes reflect the net tax effects of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The components of the Company’s deferred tax liabilities were as follows:

SCHEDULE OF DEFERRED TAXES ASSETS AND LIABILITIES

		As of December 31,
		2024				2025
		HK$				HK$				US$ (Note 2(e))
Deferred tax liabilities, net, beginning balance:
Accelerated tax depreciation			(309,198	)			(392,986	)			(50,383	)
Allowance for credit losses on accounts receivable			81,463				165,178				21,177
Allowance for credit losses on amount due from related companies			1,268				278				36
Total deferred tax liabilities			(226,467	)			(227,530	)			(29,170	)
Charged to consolidated statement of operations:
Accelerated tax depreciation			(83,788	)			-				-
Allowance for credit losses on accounts receivable			83,715				-				-
Reversal of allowance for credit losses on amount due from related company			(990	)			-				-
Tax loss			-				-				-
Deferred tax liabilities, net, ending balance			(227,530	)			(227,530	)			(29,170	)

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-2

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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-Topic 740
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-Name Accounting Standards Codification
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