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v3.25.1

Schedule of Property, Plant and Equipment (Details) | 12 Months Ended |  |
--- | --- | --- | ---
Dec. 31, 2024 USD ($) | Dec. 31, 2024 HKD ($) | Dec. 31, 2023 HKD ($) | Dec. 31, 2022 HKD ($) | Dec. 31, 2024 HKD ($) | Dec. 15, 2023 HKD ($)
IfrsStatementLineItems [Line Items] |  |  |  |  |  |
Cost, beginning |  | $ 157,561,947 | $ 147,973,492 |  |  |
Additions |  | 7,873,141 | 45,612,104 |  |  |
Disposals |  |  | (183,816) |  |  |
Written off |  | (4,923,738) | (14,349,847) |  |  |
Transfer to assets classified as held for sale |  |  | (21,489,986) |  |  |
Cost, ending |  | 160,511,350 | 157,561,947 | $ 147,973,492 |  |
Accumulated depreciation, beginning |  | 75,813,639 | 54,109,584 |  |  |
Charge for the year |  | 34,038,855 | 35,795,951 |  |  |
Disposals |  |  | (122,577) |  |  |
Written off |  | (4,397,459) | (7,647,666) |  |  |
Transfer to assets classified as held for sale |  |  | (6,321,653) |  |  |
Accumulated depreciation, ending |  | 105,455,035 | 75,813,639 | 54,109,584 |  |
Impairment, beginning balance |  |  |  |  |  |
Provision | $ 585,679 | 4,549,381 |  |  |  |
Impairment, ending balance |  | 4,549,381 |  |  |  |
Net carrying amount | 6,502,173 |  | 81,748,308 |  | $ 50,506,934 | $ 8,894,566
Leasehold improvements [member] |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |
Cost, beginning |  | 131,947,758 | 118,492,499 |  |  |
Additions |  | 6,451,975 | 39,658,741 |  |  |
Disposals |  |  |  |  |  |
Written off |  | (3,934,125) | (7,935,580) |  |  |
Transfer to assets classified as held for sale |  |  | (18,267,902) |  |  |
Cost, ending |  | 134,465,608 | 131,947,758 | 118,492,499 |  |
Accumulated depreciation, beginning |  | 63,171,268 | 42,808,392 |  |  |
Charge for the year |  | 28,956,777 | 30,561,795 |  |  |
Disposals |  |  |  |  |  |
Written off |  | (3,634,261) | (4,576,871) |  |  |
Transfer to assets classified as held for sale |  |  | (5,622,048) |  |  |
Accumulated depreciation, ending |  | 88,493,784 | 63,171,268 | 42,808,392 |  |
Impairment, beginning balance |  |  |  |  |  |
Provision |  | 4,549,381 |  |  |  |
Impairment, ending balance |  | 4,549,381 |  |  |  |
Net carrying amount | 5,332,652 |  | 68,776,490 |  | 41,422,443 |
Plant and machinery [member] |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |
Cost, beginning |  | 23,592,372 | 27,449,585 |  |  |
Additions |  | 1,137,141 | 4,971,545 |  |  |
Disposals |  |  | (137,998) |  |  |
Written off |  | (924,330) | (5,741,030) |  |  |
Transfer to assets classified as held for sale |  |  | (2,949,730) |  |  |
Cost, ending |  | 23,805,183 | 23,592,372 | 27,449,585 |  |
Accumulated depreciation, beginning |  | 11,852,964 | 10,454,220 |  |  |
Charge for the year |  | 4,671,570 | 4,824,258 |  |  |
Disposals |  |  | (78,784) |  |  |
Written off |  | (717,381) | (2,711,267) |  |  |
Transfer to assets classified as held for sale |  |  | (635,463) |  |  |
Accumulated depreciation, ending |  | 15,807,153 | 11,852,964 | 10,454,220 |  |
Impairment, beginning balance |  |  |  |  |  |
Provision |  |  |  |  |  |
Impairment, ending balance |  |  |  |  |  |
Net carrying amount | 1,029,652 |  | 11,739,408 |  | 7,998,030 |
Office Equipments [Member] |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |
Cost, beginning |  | 2,021,817 | 2,031,408 |  |  |
Additions |  | 264,025 | 981,818 |  |  |
Disposals |  |  | (45,818) |  |  |
Written off |  | (65,283) | (673,237) |  |  |
Transfer to assets classified as held for sale |  |  | (272,354) |  |  |
Cost, ending |  | 2,220,559 | 2,021,817 | 2,031,408 |  |
Accumulated depreciation, beginning |  | 789,407 | 846,972 |  |  |
Charge for the year |  | 408,508 | 409,898 |  |  |
Disposals |  |  | (43,793) |  |  |
Written off |  | (45,817) | (359,528) |  |  |
Transfer to assets classified as held for sale |  |  | (64,142) |  |  |
Accumulated depreciation, ending |  | 1,152,098 | 789,407 | 846,972 |  |
Impairment, beginning balance |  |  |  |  |  |
Provision |  |  |  |  |  |
Impairment, ending balance |  |  |  |  |  |
Net carrying amount | 137,552 |  | 1,232,410 |  | 1,068,461 |
Motor vehicles [member] |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |
Cost, beginning |  |  |  |  |  |
Additions |  | 20,000 |  |  |  |
Disposals |  |  |  |  |  |
Written off |  |  |  |  |  |
Transfer to assets classified as held for sale |  |  |  |  |  |
Cost, ending |  | 20,000 |  |  |  |
Accumulated depreciation, beginning |  |  |  |  |  |
Charge for the year |  | 2,000 |  |  |  |
Disposals |  |  |  |  |  |
Written off |  |  |  |  |  |
Transfer to assets classified as held for sale |  |  |  |  |  |
Accumulated depreciation, ending |  | 2,000 |  |  |  |
Impairment, beginning balance |  |  |  |  |  |
Provision |  |  |  |  |  |
Impairment, ending balance |  |  |  |  |  |
Net carrying amount | $ 2,317 |  |  |  | $ 18,000 |

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