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BANK BORROWINGS (Tables)
 12 Months Ended
Dec. 31, 2025
Debt Disclosure [Abstract]  
SCHEDULE OF BANK BORROWINGS

The following table presents the balances of bank borrowings as of December 31, 2024 and 2025:

 

             
   As of December 31, 
   2024   2025 
   HK$   HK$   US$ (Note 2(e)) 
Bank borrowings, current portion   284,404    504,838    64,723 
Bank borrowings, non-current portion   4,715,596    4,210,245    539,775 
Bank borrowings   5,000,000    4,715,083    604,498 
SCHEDULE OF BORROWING

As of December 31, 2025, the borrowing will be due according to the following schedule:

 

  

As of

December 31, 2025

 
   HK$ 
Within 1 Year   504,838 
Between 1 to 2 Years   518,898 
Between 2 to 3 Years   533,328 
Between 3 to 4 Years   548,207 
Between 4 to 5 Years   563,468 
Between 5 to 6 Years   579,161 
Between 6 to 7 Years   595,273 
Between 7 to 8 Years   611,869 
Between 8 to 9 Years   260,041 
Total   4,715,083