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v3.25.1

Schedule of other income and gains (Details) | 12 Months Ended
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Dec. 31, 2024 USD ($) | Dec. 31, 2024 HKD ($) | Dec. 31, 2023 HKD ($) | Dec. 31, 2022 HKD ($)
Notes and other explanatory information [abstract] |  |  |  |  |
Interest income |  | $ 87,852 | $ 682,409 | $ 515,980 | $ 28,253
Government grants (Note ) | [1] | 1,846 | 14,336 |  | 12,324,800
Foreign exchange gain, net |  |  |  | 28,394 | 194,717
Rebate income |  | 4,398 | 34,159 |  |
Rental income |  | 83,488 | 648,509 | 96,000 | 104,000
Reversal of provision for reinstatement costs |  | 9,011 | 70,000 |  |
Sponsorship income |  | 63,742 | 495,131 | 78,888 | 530,765
Sundry income (Note ) | [2] | 81,232 | 630,988 | 472,262 | 1,116,338
Other income and gains |  | $ 331,569 | $ 2,575,532 | $ 1,191,524 | $ 14,298,873
[1] | The government grants represent subsidies granted from Maternity Leave Pay (“RMLP”) Scheme for the year. All conditions of the government grants have been satisfied. (2022: The government grants represent subsidies granted from Catering Business Subsidy Scheme under the Anti-epidemic Fund of the Government of the Hong Kong Special Administrative Region. All conditions of the government grants have been satisfied.)
[2] | Sundry income mainly includes reimbursement of medical expenses on occupational injury and other miscellaneous expenses, which individually are not material to the Group.

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- Definition The gross gain arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 21 -IssueDate 2024-01-01 -Paragraph 52 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=21&code=ifrs-tx-2024-en-r&anchor=para_52_a&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 35 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_35&doctype=Standard -URIDate 2024-03-27 + Details
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