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Accruals and other payables

12 Months Ended

Dec. 31, 2024

Notes and other explanatory information [abstract]

Accruals and other payables

26. Accruals and other payables

 Schedule of accruals and other payables

		2024				2024				2023
		US$				HK$				HK$
Accruals			2,489,214				19,335,471				17,913,415
Other payables (Note a)			738,980				5,740,176				5,342,137
			3,228,194				25,075,647				23,255,552

Note a: Other payables included HK$2,290,851 related to customer loyalty programmes. The loyalty points give rise to a separate performance obligation because they provide a material right to the customer and a portion of the transaction price was allocated to the loyalty points awarded to customers.

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 accrued expenses and other liabilities. [Refer: Accruals; Other liabilities]

+ References

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- References

No definition available.

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