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Schedule of income tax expense at the effective tax rates (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] |  |  |  |
Profit/(loss) before tax | $ 4,584,903 | $ 35,614,151 | $ (29,788,123) | $ 37,789,702
Tax at applicable rate | 742,371 | 5,766,512 | (5,018,726) | 6,126,766
Income not subject to tax | (1,434,439) | (11,142,285) | (177,009) | (2,082,326)
Non-deductible expenses | 323,638 | 2,513,924 | 4,613,617 | 316,177
Income tax exemption and rebate | (1,351) | (10,500) | (30,000) | (42,000)
Tax effect of deductible temporary differences not recognized | 171,424 | 1,331,573 | 4,213,670 | 512,372
Utilisation of previously unrecognised tax losses | (50,855) | (395,030) | (1,052,220) | (936,952)
(Over)/ under provision for previous year | (1,278) | (9,923) | (1,049) | 48,364
Difference in tax rate in different countries | 743 | 5,775 |  | 5,176
Tax losses not recognised | 599,105 | 4,653,661 | 5,146,140 | 431,755
Others |  |  | (36,435) | 1,017
Total tax expenses for the year | $ 349,358 | $ 2,713,707 | $ 7,657,988 | $ 4,380,349

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