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Financial instruments - Fair values and risk management - Liquidity Risk (Details) | Dec. 31, 2025 HKD ($) | Dec. 31, 2025 USD ($) | Dec. 31, 2024 HKD ($) | Dec. 31, 2024 USD ($)
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Disclosure of maturity analysis for financial assets held for managing liquidity risk [line items] |  |  |  |
Weighted average effective interest rate, lease liabilities (%) | 3.80% | 3.80% | 4.74% | 4.74%
Current trade payables |  | $ 124,845 |  |
Trade and other payables |  | 124,845 |  |
Other liabilities |  |  |  | $ 3,756
Other liabilities |  |  |  | 3,756
Amount due to a related company | $ 2,274,399 |  | $ 9,159,071 |
Amount due to a related company | 2,274,399 |  | 9,159,071 |
Lease liabilities | 2,971,195 | 2,971,195 | 1,613,905 | 1,613,905
Lease liabilities |  | 3,107,921 |  | 1,683,619
Financial liabilities |  | 2,399,244 |  | 9,162,827
Liabilities, undiscounted cash flows |  | 2,399,244 |  | 9,162,827
Within one year |  |  |  |
Disclosure of maturity analysis for financial assets held for managing liquidity risk [line items] |  |  |  |
Trade and other payables |  | 124,845 |  |
Other liabilities |  |  |  | 3,756
Amount due to a related company | 2,274,399 |  | 9,159,071 |
Lease liabilities | 1,297,001 |  | 1,116,827 |
Lease liabilities |  | 1,382,010 |  | 1,169,339
Liabilities, undiscounted cash flows |  | 2,399,244 |  | 9,162,827
Within a period of more than one year but not exceeding two years |  |  |  |
Disclosure of maturity analysis for financial assets held for managing liquidity risk [line items] |  |  |  |
Trade and other payables |  | 0 |  |
Other liabilities |  |  |  | 0
Amount due to a related company | 0 |  | 0 |
Lease liabilities |  | 955,923 |  | 474,720
Liabilities, undiscounted cash flows |  | 0 |  | 0
Within a period of more than two years but not exceeding five years |  |  |  |
Disclosure of maturity analysis for financial assets held for managing liquidity risk [line items] |  |  |  |
Trade and other payables |  | 0 |  |
Other liabilities |  |  |  | 0
Amount due to a related company | $ 0 |  | $ 0 |
Lease liabilities |  | 769,988 |  | 39,560
Liabilities, undiscounted cash flows |  | $ 0 |  | $ 0

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- Definition The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Classes of financial instruments [domain]; Financial assets; Derivatives [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2025-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_25&doctype=Standard -URIDate 2025-03-27 + Details
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