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Trade and other Receivables, Deposits and Prepayments | 12 Months Ended
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Dec. 31, 2025
Trade and other receivables [abstract] |
Trade and other Receivables, Deposits and Prepayments | Trade and other Receivables, Deposits and Prepayments
| 2025 |  | 2024
Trade receivables | $ | 166,068 |  |  | $ | — |
Other receivables | 3,775,321 |  |  | 1,655,335 |
Deposits | 288,504 |  |  | 290,633 |
Prepayments | 271,960 |  |  | 528,845 |
| $ | 4,501,853 |  |  | $ | 2,474,813 |
The Group allows an average credit period of not more than 30 days to customers. As at December 31, 2025, interest receivables of approximately HK$2,727,000 (2024: HK$814,000) were included in other receivables. The details of impairment assessment are set out in note 18.

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_10_e&doctype=Standard -URIDate 2025-03-27 + Details
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