XML 41 R10.htm IDEA: XBRL DOCUMENT
v3.25.1

General | 12 Months Ended
--- | ---
Dec. 31, 2024
Notes and other explanatory information [abstract] |
General | 1. General MasterBeef Group (the “Company”, and together with its subsidiaries, the “Group”) is a limited liability company incorporated in Cayman Islands. The Company is listed on Nasdaq since April 10, 2025. The principal activity of the Company is investment holding. The principal activities of the subsidiaries (together with the Company, collectively referred to as the “Group”) are:- Information about subsidiaries Details of the Company’s subsidiaries are as follows:- Schedule of subsidiary
Name |  | Place of incorporation/ operation |  | Percentage of issued capital held |  |  | Principal activities
|  |  |  | 2024 |  |  | 2023 |  |  |
Masterbeef Limited |  | British Virgin Islands |  |  | 100 |  |  |  | 100 |  |  | Provision of investment holding
Tak Moon Holdings Limited |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of investment holding
Luk Koon Limited |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
Taiwanese Hotpot Limited |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
Master Beef Hotpot Limited |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
Able Force Limited |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
Amazing Hotpot Limited |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
All You Can Eat Hotpot Limited |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
People Mountain People Sea Hotpot Limited |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
Mrs Beef Taiwanese Hotpot Limited |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
Mrs Beef Limited |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
Mrs Beef Hotpot Limited * |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
Zone Corporation Limited * |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
Sharp Harbour Limited * |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
Anping Grill Limited |  | British Virgin Islands |  |  | 100 |  |  |  | 100 |  |  | Provision of investment holding
Anping Grill (HK) Limited |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
Taiwanese Barbecue Limited |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
MasterBeef Group and its subsidiaries Notes to the Consolidated Financial Statements December 31, 2024, 2023 and 2022
| 1. | General (continued)
Information about subsidiaries (Continued)
Name |  | Place of incorporation/ operation |  | Percentage of issued capital held |  |  | Principal activities
|  |  |  | 2024 |  |  | 2023 |  |  |
All You Can Eat Grill Limited |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
Cool Sky Limited |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
Taiwanese All You Can Eat Limited * |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
Wide Fame Limited * |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
Chubby Bento Limited # |  | British Virgin Islands |  |  | - |  |  |  | 100 |  |  | Provision of investment holding
Chubby Bento (HK) Limited # |  | Hong Kong |  |  | - |  |  |  | 100 |  |  | Provision of investment holding
All You Can Eat Limited # |  | Hong Kong |  |  | - |  |  |  | 100 |  |  | Provision of catering services
Taiwanese Bento Limited # |  | Hong Kong |  |  | - |  |  |  | 100 |  |  | Provision of catering services
Total Rise Corporation Limited * # |  | Hong Kong |  |  | - |  |  |  | 100 |  |  | Provision of catering services
Able Castle Corporation Limited *#! |  | Hong Kong |  |  | - |  |  |  | - |  |  | Provision of catering services
Beauti-Linkage Limited *#! |  | Hong Kong |  |  | - |  |  |  | - |  |  | Provision of catering services
Glory Zone Corporation Limited *#! |  | Hong Kong |  |  | - |  |  |  | - |  |  | Provision of catering services
Bao Pot Taiwanese Claypot Limited # |  | British Virgin Islands |  |  | - |  |  |  | 100 |  |  | Provision of investment holding
Bao Pot Taiwanese Claypot (HK) Limited # |  | Hong Kong |  |  | - |  |  |  | 100 |  |  | Provision of catering services
Taiwanese Claypot Limited # |  | Hong Kong |  |  | - |  |  |  | 100 |  |  | Provision of catering services
General’s Feast Limited ^ |  | British Virgin Islands |  |  | 100 |  |  |  | - |  |  | Provision of investment holding
Generals Feast (HK) Limited ^ |  | Hong Kong |  |  | 100 |  |  |  | - |  |  | Provision of investment holding
Tak Moon Food Supplies (BVI) Limited |  | British Virgin Islands |  |  | 100 |  |  |  | 100 |  |  | Provision of investment holding
Tak Moon Food Supplies Limited |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of food supply
MasterBeef Group and its subsidiaries Notes to the Consolidated Financial Statements (Continued) December 31, 2024, 2023 and 2022
| 1. | General (continued)
Information about subsidiaries (Continued)
Name |  | Place of incorporation/ operation |  | Percentage of issued capital held |  |  | Principal activities
|  |  |  | 2024 |  |  | 2023 |  |  |
Tak Mei Food Supplies Limited |  | Taiwan |  |  | 100 |  |  |  | 100 |  |  | Provision of food supply
Taiwanese Sweeties Limited |  | British Virgin Islands |  |  | 100 |  |  |  | 100 |  |  | Provision of investment holding
Taiwanese Sweeties (HK) Limited |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
House of Talent (BVI) Limited |  | British Virgin Islands |  |  | 100 |  |  |  | 100 |  |  | Provision of investment holding
House of Talent Limited |  | Hong Kong |  |  | 100 |  |  |  | 100 |  |  | Provision of catering services
| * | The entities have yet to commence its business.
| # | The entities were disposed of on May 14, 2024. For details, please refer to Note 11.
| ^ | The entities were incorporated in 2024.
| ! | The entities were bought in 2024.

X
- Definition The entire disclosure for general information about financial statements. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 51 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_51&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory
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