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Financial risk management and fair values of financial instruments (Tables) | 12 Months Ended
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Dec. 31, 2024
Financial Risk Management And Fair Values Of Financial Instruments |
Schedule of credit risk | The tables below detail the credit risk exposures of the Group’s financial assets which are subject to ECL assessment:- Schedule of credit risk
|  | Notes |  | Internal credit rating |  | 12-month or lifetime ECL |  | 2024 Gross carrying amount |  |  | 2024 Gross carrying amount |  |  | 2023 Gross carrying amount |
|  |  |  |  |  |  |  | US$ |  |  | HK$ |  |  | HK$ |
Financial assets at amortised cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables |  | 18 |  |  |  | Lifetime ECL (provision matrix) |  |  | 427,391 |  |  |  | 3,319,847 |  |  |  | 9,025,248 |
Deposits and other receivables |  | 15 |  |  |  | 12-month ECL |  |  | 3,021,522 |  |  |  | 23,452,279 |  |  |  | 23,029,801 |
Amounts due from related companies |  | 16 |  | (Note 1) |  | 12-month ECL |  |  | 2,227,764 |  |  |  | 17,304,600 |  |  |  | 71,082 |
Amounts due from shareholders |  | 16 |  | (Note 1) |  | 12-month ECL |  |  | 9,540 |  |  |  | 74,100 |  |  |  | 10 |
Note1: These balances are repayable on demand.
Schedule of remaining contractual maturity for financial liabilities | Schedule of remaining contractual maturity for financial liabilities
|  | Within 1 year |  |  | 2 to 5 years |  |  | Over 5 years |  |  | Total |
|  | HK$ |  |  | HK$ |  |  | HK$ |  |  | HK$ |
December 31, 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Bank loans |  |  | 10,013,806 |  |  |  | 40,055,223 |  |  |  | 28,845,729 |  |  |  | 78,914,758 |
Loans from related companies |  |  | 16,802,118 |  |  |  | 24,606,150 |  |  |  | 5,379,624 |  |  |  | 46,787,892 |
Amounts due to directors |  |  | 42,573,611 |  |  |  | - |  |  |  | - |  |  |  | 42,573,611 |
Amounts due to a related company |  |  | 165,724 |  |  |  | - |  |  |  | - |  |  |  | 165,724 |
Lease liabilities |  |  | 41,371,011 |  |  |  | 38,337,962 |  |  |  | - |  |  |  | 79,708,973 |
Trade payables |  |  | 16,657,404 |  |  |  | - |  |  |  | - |  |  |  | 16,657,404 |
Other payables |  |  | 5,740,176 |  |  |  | - |  |  |  | - |  |  |  | 5,740,176 |
Total |  |  | 133,323,850 |  |  |  | 102,999,335 |  |  |  | 34,225,353 |  |  |  | 270,548,538 |
US$ |  |  | 17,163,877 |  |  |  | 13,259,953 |  |  |  | 4,406,112 |  |  |  | 34,829,942 |
|  | Within 1 year |  |  | 2 to 5 years |  |  | Over 5 years |  |  | Total |
|  | HK$ |  |  | HK$ |  |  | HK$ |  |  | HK$ |
December 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Bank loans |  |  | 10,255,376 |  |  |  | 41,110,965 |  |  |  | 39,820,388 |  |  |  | 91,186,729 |
Loans from related companies |  |  | 16,937,200 |  |  |  | 35,750,789 |  |  |  | 6,803,280 |  |  |  | 59,491,269 |
Amounts due to directors |  |  | 108,118,417 |  |  |  | - |  |  |  | - |  |  |  | 108,118,417 |
Amounts due to a related company |  |  | 131,161 |  |  |  | - |  |  |  | - |  |  |  | 131,161 |
Lease liabilities |  |  | 41,266,516 |  |  |  | 41,674,694 |  |  |  | - |  |  |  | 82,941,210 |
Trade payables |  |  | 16,198,249 |  |  |  | - |  |  |  | - |  |  |  | 16,198,249 |
Other payables |  |  | 5,342,137 |  |  |  | - |  |  |  | - |  |  |  | 5,342,137 |
Total |  |  | 198,249,056 |  |  |  | 118,536,448 |  |  |  | 46,623,668 |  |  |  | 363,409,172 |

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