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v3.25.1

Accruals and other payables | 12 Months Ended
--- | ---
Dec. 31, 2024
Notes and other explanatory information [abstract] |
Accruals and other payables | 26. Accruals and other payables Schedule of accruals and other payables
|  | 2024 |  |  | 2024 |  |  | 2023 |
|  | US$ |  |  | HK$ |  |  | HK$ |
Accruals |  |  | 2,489,214 |  |  |  | 19,335,471 |  |  |  | 17,913,415 |
Other payables (Note a) |  |  | 738,980 |  |  |  | 5,740,176 |  |  |  | 5,342,137 |
|  |  | 3,228,194 |  |  |  | 25,075,647 |  |  |  | 23,255,552 |
| Note a: | Other payables included HK$2,290,851 related to customer loyalty programmes. The loyalty points give rise to a separate performance obligation because they provide a material right to the customer and a portion of the transaction price was allocated to the loyalty points awarded to customers.
MasterBeef Group and its subsidiaries Notes to the Consolidated Financial Statements (Continued) December 31, 2024, 2023 and 2022

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