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General (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Notes and other explanatory information [abstract] |
Schedule of subsidiary | Details of the Company’s subsidiaries are as follows:- Schedule of subsidiary
Name |  | Place of incorporation/ operation |  | Percentage of issued capital held |  |  | Principal activities
|  |  |  | 2024 |  |  | 2023 |  |  |
Masterbeef Limited |  | British Virgin Islands |  |  | 100 |  |  |  | 100 |  |  | Provision of investment holding
Tak Moon Holdings Limited |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of investment holding
Luk Koon Limited |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
Taiwanese Hotpot Limited |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
Master Beef Hotpot Limited |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
Able Force Limited |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
Amazing Hotpot Limited |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
All You Can Eat Hotpot Limited |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
People Mountain People Sea Hotpot Limited |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
Mrs Beef Taiwanese Hotpot Limited |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
Mrs Beef Limited |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
Mrs Beef Hotpot Limited * |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
Zone Corporation Limited * |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
Sharp Harbour Limited * |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
Anping Grill Limited |  | British Virgin Islands |  |  | 100 |  |  |  | 100 |  |  | Provision of investment holding
Anping Grill (HK) Limited |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
Taiwanese Barbecue Limited |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
MasterBeef Group and its subsidiaries Notes to the Consolidated Financial Statements December 31, 2024, 2023 and 2022
| 1. | General (continued)
Information about subsidiaries (Continued)
Name |  | Place of incorporation/ operation |  | Percentage of issued capital held |  |  | Principal activities
|  |  |  | 2024 |  |  | 2023 |  |  |
All You Can Eat Grill Limited |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
Cool Sky Limited |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
Taiwanese All You Can Eat Limited * |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
Wide Fame Limited * |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
Chubby Bento Limited # |  | British Virgin Islands |  |  | - |  |  |  | 100 |  |  | Provision of investment holding
Chubby Bento (HK) Limited # |  | Hong Kong |  |  | - |  |  |  | 100 |  |  | Provision of investment holding
All You Can Eat Limited # |  | Hong Kong |  |  | - |  |  |  | 100 |  |  | Provision of catering services
Taiwanese Bento Limited # |  | Hong Kong |  |  | - |  |  |  | 100 |  |  | Provision of catering services
Total Rise Corporation Limited * # |  | Hong Kong |  |  | - |  |  |  | 100 |  |  | Provision of catering services
Able Castle Corporation Limited *#! |  | Hong Kong |  |  | - |  |  |  | - |  |  | Provision of catering services
Beauti-Linkage Limited *#! |  | Hong Kong |  |  | - |  |  |  | - |  |  | Provision of catering services
Glory Zone Corporation Limited *#! |  | Hong Kong |  |  | - |  |  |  | - |  |  | Provision of catering services
Bao Pot Taiwanese Claypot Limited # |  | British Virgin Islands |  |  | - |  |  |  | 100 |  |  | Provision of investment holding
Bao Pot Taiwanese Claypot (HK) Limited # |  | Hong Kong |  |  | - |  |  |  | 100 |  |  | Provision of catering services
Taiwanese Claypot Limited # |  | Hong Kong |  |  | - |  |  |  | 100 |  |  | Provision of catering services
General’s Feast Limited ^ |  | British Virgin Islands |  |  | 100 |  |  |  | - |  |  | Provision of investment holding
Generals Feast (HK) Limited ^ |  | Hong Kong |  |  | 100 |  |  |  | - |  |  | Provision of investment holding
Tak Moon Food Supplies (BVI) Limited |  | British Virgin Islands |  |  | 100 |  |  |  | 100 |  |  | Provision of investment holding
Tak Moon Food Supplies Limited |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of food supply
MasterBeef Group and its subsidiaries Notes to the Consolidated Financial Statements (Continued) December 31, 2024, 2023 and 2022
| 1. | General (continued)
Information about subsidiaries (Continued)
Name |  | Place of incorporation/ operation |  | Percentage of issued capital held |  |  | Principal activities
|  |  |  | 2024 |  |  | 2023 |  |  |
Tak Mei Food Supplies Limited |  | Taiwan |  |  | 100 |  |  |  | 100 |  |  | Provision of food supply
Taiwanese Sweeties Limited |  | British Virgin Islands |  |  | 100 |  |  |  | 100 |  |  | Provision of investment holding
Taiwanese Sweeties (HK) Limited |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
House of Talent (BVI) Limited |  | British Virgin Islands |  |  | 100 |  |  |  | 100 |  |  | Provision of investment holding
House of Talent Limited |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
| * | The entities have yet to commence its business.
| # | The entities were disposed of on May 14, 2024. For details, please refer to Note 11.
| ^ | The entities were incorporated in 2024.
| ! | The entities were bought in 2024.

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