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Deferred tax assets
 12 Months Ended
Dec. 31, 2024
Notes and other explanatory information [abstract]  
Deferred tax assets

14. Deferred tax assets

 

Schedule of deferred tax assets 

       Losses available             
   Accelerated   for offsetting             
   tax   against future   Right-of-use   Lease     
   depreciation   taxable profits   assets   liabilities   Total 
   HK$   HK$   HK$   HK$   HK$ 
                     
At January 1, 2023   2,316,374    1,665,519    (16,100,234)   17,533,710    5,415,369 
                          
Deferred tax credited to consolidated statement of profit or loss during the year   (526,957)   (305,994)   761,716    (1,180,296)   (1,251,531)
                          
Transfer to assets classified as held for sale   176,837    (176,837)   4,098,659    (4,098,659)   - 
                          

At December 31, 2023

   1,966,254    1,182,688    (11,239,859)   12,254,755    4,163,838 
                          
Deferred tax charged to consolidated statement of profit or loss during the year   4,397,749    299,731    1,083,330    (975,719)   4,805,091 
                          
At December 31, 2024   6,364,003    1,482,419    (10,156,529)   11,279,036    8,968,929 
                          
At December 31, 2024 (US$)   819,290    190,844    (1,307,533)   1,452,043    1,154,644 

 

 

MasterBeef Group and its subsidiaries

 

 

 

Notes to the Consolidated Financial Statements (Continued)

December 31, 2024, 2023 and 2022