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Accruals and other payables (Tables)
 12 Months Ended
Dec. 31, 2024
Notes and other explanatory information [abstract]  
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.