XML 54 R23.htm IDEA: XBRL DOCUMENT
v3.25.1

Deferred tax assets | 12 Months Ended
--- | ---
Dec. 31, 2024
Notes and other explanatory information [abstract] |
Deferred tax assets | 14. Deferred tax assets Schedule of deferred tax assets
|  |  |  |  | Losses available |  |  |  |  |  |  |  |  |  |
|  | Accelerated |  |  | for offsetting |  |  |  |  |  |  |  |  |  |
|  | tax |  |  | against future |  |  | Right-of-use |  |  | Lease |  |  |  |
|  | depreciation |  |  | taxable profits |  |  | assets |  |  | liabilities |  |  | Total |
|  | HK$ |  |  | HK$ |  |  | HK$ |  |  | HK$ |  |  | HK$ |
At January 1, 2023 |  |  | 2,316,374 |  |  |  | 1,665,519 |  |  |  | (16,100,234 | ) |  |  | 17,533,710 |  |  |  | 5,415,369 |
Deferred tax credited to consolidated statement of profit or loss during the year |  |  | (526,957 | ) |  |  | (305,994 | ) |  |  | 761,716 |  |  |  | (1,180,296 | ) |  |  | (1,251,531 | )
Transfer to assets classified as held for sale |  |  | 176,837 |  |  |  | (176,837 | ) |  |  | 4,098,659 |  |  |  | (4,098,659 | ) |  |  | - |
At December 31, 2023 |  |  | 1,966,254 |  |  |  | 1,182,688 |  |  |  | (11,239,859 | ) |  |  | 12,254,755 |  |  |  | 4,163,838 |
Deferred tax assets, beginning balance |  |  | 1,966,254 |  |  |  | 1,182,688 |  |  |  | (11,239,859 | ) |  |  | 12,254,755 |  |  |  | 4,163,838 |
Deferred tax charged to consolidated statement of profit or loss during the year |  |  | 4,397,749 |  |  |  | 299,731 |  |  |  | 1,083,330 |  |  |  | (975,719 | ) |  |  | 4,805,091 |
At December 31, 2024 |  |  | 6,364,003 |  |  |  | 1,482,419 |  |  |  | (10,156,529 | ) |  |  | 11,279,036 |  |  |  | 8,968,929 |
Deferred tax assets, ending balance |  |  | 6,364,003 |  |  |  | 1,482,419 |  |  |  | (10,156,529 | ) |  |  | 11,279,036 |  |  |  | 8,968,929 |
At December 31, 2024 (US$) |  |  | 819,290 |  |  |  | 190,844 |  |  |  | (1,307,533 | ) |  |  | 1,452,043 |  |  |  | 1,154,644 |
Deferred tax assets, ending balance |  |  | 819,290 |  |  |  | 190,844 |  |  |  | (1,307,533 | ) |  |  | 1,452,043 |  |  |  | 1,154,644 |
MasterBeef Group and its subsidiaries Notes to the Consolidated Financial Statements (Continued) December 31, 2024, 2023 and 2022

X
- Definition The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets] + 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
Name: | ifrs-full_DisclosureOfDeferredTaxesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_NotesAndOtherExplanatoryInformationAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration