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Profit/(Loss) before tax (Tables) | 12 Months Ended
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Dec. 31, 2024
Notes and other explanatory information [abstract] |
Schedule of profit (loss) before tax | The Group’s profit/(loss) before tax is arrived at after charging/crediting:- Schedule of profit (loss) before tax
|  | 2024 |  |  | 2024 |  |  | 2023 |  |  | 2022 |
|  | US$ |  |  | HK$ |  |  | HK$ |  |  | HK$ |
Expense relating to short-term leases |  |  | 193,078 |  |  |  | 1,499,771 |  |  |  | 2,174,712 |  |  |  | 1,600,366 |
Written off of property, plant and equipment |  |  | 67,752 |  |  |  | 526,279 |  |  |  | 6,702,181 |  |  |  | - |
Loss on disposal of property, plant and equipment |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 417 |
Employer’s contribution to defined contribution plan (included in staff costs below) |  |  | 678,512 |  |  |  | 5,270,478 |  |  |  | 5,402,612 |  |  |  | 4,425,406 |
Impairment of property, plant and equipment |  |  | 585,679 |  |  |  | 4,549,381 |  |  |  | - |  |  |  | - |
Impairment of right-of-use asset |  |  | 645,375 |  |  |  | 5,013,080 |  |  |  | - |  |  |  | - |
Employee benefits expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- directors’ emoluments |  |  | 590,310 |  |  |  | 4,585,352 |  |  |  | 7,788,000 |  |  |  | 4,769,333 |
- staff costs (including directors’ emoluments (Note 34)) |  |  | 21,831,082 |  |  |  | 169,577,298 |  |  |  | 177,874,361 |  |  |  | 129,820,119 |

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- Definition The disclosure of other operating income or expense. [Refer: Other operating income (expense)] + 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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