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Trade receivables

12 Months Ended

Dec. 31, 2024

Notes and other explanatory information [abstract]

Trade receivables

18. Trade receivables

Schedule of trade receivables 

		2024				2024				2023
		US$				HK$				HK$
Trade receivables			427,391				3,319,847				9,025,248

The following is an aged analysis of trade receivables net of allowance for credit losses presented based on the invoice dates and the date of rendering of services.

Schedule of trade receivables net of allowance for credit losses 

		2024				2024				2023
		US$				HK$				HK$
0-30 days			396,569				3,080,433				8,997,520
31-60 days			28,927				224,697				20,768
61-90 days			1,895				14,717				6,960
Total			427,391				3,319,847				9,025,248

Details of impairment assessment of trade and other receivables are set out in Note 28.

MasterBeef Group and its subsidiaries

Notes to the Consolidated Financial Statements (Continued)

December 31, 2024, 2023 and 2022

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- Definition

The disclosure of trade and other receivables. [Refer: Trade and other receivables]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- References

No definition available.

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