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Trade receivables | 12 Months Ended
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Dec. 31, 2024
Notes and other explanatory information [abstract] |
Trade receivables | 18. Trade receivables Schedule of trade receivables
|  | 2024 |  |  | 2024 |  |  | 2023 |
|  | US$ |  |  | HK$ |  |  | HK$ |
Trade receivables |  |  | 427,391 |  |  |  | 3,319,847 |  |  |  | 9,025,248 |
The following is an aged analysis of trade receivables net of allowance for credit losses presented based on the invoice dates and the date of rendering of services. Schedule of trade receivables net of allowance for credit losses
|  | 2024 |  |  | 2024 |  |  | 2023 |
|  | US$ |  |  | HK$ |  |  | HK$ |
0-30 days |  |  | 396,569 |  |  |  | 3,080,433 |  |  |  | 8,997,520 |
31-60 days |  |  | 28,927 |  |  |  | 224,697 |  |  |  | 20,768 |
61-90 days |  |  | 1,895 |  |  |  | 14,717 |  |  |  | 6,960 |
Total |  |  | 427,391 |  |  |  | 3,319,847 |  |  |  | 9,025,248 |
Details of impairment assessment of trade and other receivables are set out in Note 28. MasterBeef Group and its subsidiaries Notes to the Consolidated Financial Statements (Continued) December 31, 2024, 2023 and 2022

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + 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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