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Related party transactions (Tables) | 12 Months Ended
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Dec. 31, 2024
Notes and other explanatory information [abstract] |
Schedule of transaction detailed in consolidated financial statements | In addition to the transactions detailed elsewhere in these consolidated financial statements, the Group had the following transactions with related parties during the year:- Schedule of transaction detailed in consolidated financial statements
|  | 2024 |  |  | 2024 |  |  | 2023 |  |  | 2022 |
|  | US$ |  |  | HK$ |  |  | HK$ |  |  | HK$ |
Sales of goods to related companies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- related companies (Note (a)) |  |  | 1,440,945 |  |  |  | 11,192,830 |  |  |  | - |  |  |  | 105,522 |
- a related company (Note (b)) |  |  | - |  |  |  | - |  |  |  | 22,298 |  |  |  | 187,430 |
- a related company (Note (c)) |  |  | - |  |  |  | - |  |  |  | 9,432 |  |  |  | 8,466 |
Rental income received from related companies (Note (a)) |  |  | 80,657 |  |  |  | 626,517 |  |  |  | - |  |  |  | - |
Rental expenses paid to related companies (Note (b)) |  |  | 478,288 |  |  |  | 3,715,200 |  |  |  | 4,188,400 |  |  |  | 4,110,000 |
Loan interest expenses paid to related companies (Note (b)) |  |  | 251,071 |  |  |  | 1,950,246 |  |  |  | 2,285,985 |  |  |  | 2,252,192 |
Storage expenses paid to related company (Note (b)) |  |  | 13,390 |  |  |  | 104,011 |  |  |  | 113,142 |  |  |  | 916,542 |
Management fee income from related companies (Note (a)) |  |  | 1,776,459 |  |  |  | 13,799,000 |  |  |  | - |  |  |  | 883,000 |
The above transactions were made at prices and terms in the normal course of business as agreed between the parties. Note:
| (a) | These are the related companies to the Group because some of the directors of the Group are part of the shareholders in these related companies.
| (b) | These are related companies to the Group because some of the directors of the Group, are the close family member of the shareholder in this related company.
| (c) | This is a related company to the Group because one of the directors of the Group, is a close family member of one of the shareholders in this related company.
Schedule of compensation of key management | The directors are considered the only key management personnel of the Company. Compensation of key management personnel of the Group during the year was as follows: Schedule of compensation of key management
|  | 2024 |  |  | 2024 |  |  | 2023 |  |  | 2022 |
|  | US$ |  |  | HK$ |  |  | HK$ |  |  | HK$ |
Short-term employee benefits |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- other emoluments |  |  | 580,462 |  |  |  | 4,508,852 |  |  |  | 7,680,000 |  |  |  | 4,661,333 |
Employer’s contribution to defined contribution plans |  |  | 9,848 |  |  |  | 76,500 |  |  |  | 108,000 |  |  |  | 108,000 |
Short-term employee benefits |  |  | 590,310 |  |  |  | 4,585,352 |  |  |  | 7,788,000 |  |  |  | 4,769,333 |

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