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v3.25.1

Cash and cash equivalents | 12 Months Ended
--- | ---
Dec. 31, 2024
Notes and other explanatory information [abstract] |
Cash and cash equivalents | 19. Cash and cash equivalents Schedule of cash and cash equivalents
|  | 2024 |  |  | 2024 |  |  | 2023 |
|  | US$ |  |  | HK$ |  |  | HK$ |
Savings accounts |  |  | 7,015,781 |  |  |  | 54,496,479 |  |  |  | 44,409,500 |
Current accounts |  |  | 7,998,688 |  |  |  | 62,131,411 |  |  |  | 50,464,311 |
Time deposit |  |  | - |  |  |  | - |  |  |  | 50,000,000 |
Cash on hand |  |  | 91,162 |  |  |  | 708,120 |  |  |  | 1,339,933 |
|  |  | 15,105,631 |  |  |  | 117,336,010 |  |  |  | 146,213,744 |
Cash at banks earns interest at floating rates based on daily bank deposit rates.

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- Definition The disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
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