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Right-of-use assets (Tables)

12 Months Ended

Dec. 31, 2024

	Leased
	properties
	HK$

Cost

January 1, 2023		184,630,718

Additions		40,840,565
Modification		3,010,450
Exchange adjustments		(87	)
Transfer to assets classified as held for sale		(33,467,904	)

December 31, 2023		195,013,742

Additions		26,786,998
Modification		16,222,827
Written-off		(15,023,753	)
Exchange adjustments		(1,964	)

December 31, 2024		222,997,850

Accumulated depreciation

January 1, 2023		87,053,544

Charge for the year		48,467,296
Exchange adjustments		95
Transfer to assets classified as held for sale		(8,627,546	)

December 31, 2023		126,893,389

Charge for the year		44,562,079
Written-off		(15,023,753	)
Exchange adjustments		(1,663	)

December 31, 2024		156,430,052

Impairment

January 1, 2023 and December 31, 2023		-

Provision		5,013,080

December 31, 2024		5,013,080

Net carrying amount

December 31, 2024		61,554,718

December 31, 2023		68,120,353

Net carrying amount (US$)
December 31, 2024		7,924,446

	2024		2024		2023
	US$		HK$		HK$

Expense relating to short-term leases		193,078		1,499,771		2,174,712

Variable lease payments not included in the measurement of lease liabilities		34,992		271,808		591,527

Expense relating to leases of low-value assets, excluding short-term leases of low value assets		939		7,295		-

Total cash outflow for leases #		7,202,491		56,257,499		56,745,464

Amount includes payments of principal and interest portion of lease liabilities and short-term leases.