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Financial risk management and fair values of financial instruments (Tables)
 12 Months Ended
Dec. 31, 2024
Financial Risk Management And Fair Values Of Financial Instruments  
Schedule of credit risk

The tables below detail the credit risk exposures of the Group’s financial assets which are subject to ECL assessment:-

 

   Notes 

Internal

credit

rating

  12-month or lifetime ECL 

2024

Gross carrying amount

  

2024

Gross carrying amount

   2023
Gross carrying amount		 
            US$   HK$   HK$ 
Financial assets at amortised cost                        
                         
Trade receivables  18     Lifetime ECL
(provision matrix)		   427,391    3,319,847    9,025,248 
Deposits and other receivables  15     12-month ECL   3,021,522    23,452,279    23,029,801 
Amounts due from related companies  16  (Note 1)  12-month ECL   2,227,764    17,304,600    71,082 
Amounts due from shareholders  16  (Note 1)  12-month ECL   9,540    74,100    10 

 

Note1: These balances are repayable on demand.
Schedule of remaining contractual maturity for financial liabilities

 

   Within
1 year		   2 to 5
years		   Over 5 years   Total 
   HK$   HK$   HK$   HK$ 
                 
December 31, 2024                    
                     
Bank loans   10,013,806    40,055,223    28,845,729    78,914,758 
Loans from related companies   16,802,118    24,606,150    5,379,624    46,787,892 
Amounts due to directors   42,573,611    -    -    42,573,611 
Amounts due to a related company   165,724    -    -    165,724 
Lease liabilities   41,371,011    38,337,962    -    79,708,973 
Trade payables   16,657,404    -    -    16,657,404 
Other payables   5,740,176    -    -    5,740,176 
                     
Total   133,323,850    102,999,335    34,225,353    270,548,538 
                     
US$   17,163,877    13,259,953    4,406,112    34,829,942 

 

   Within
1 year		   2 to 5
years		   Over 5 years   Total 
   HK$   HK$   HK$   HK$ 
                 
December 31, 2023                    
                     
Bank loans   10,255,376    41,110,965    39,820,388    91,186,729 
Loans from related companies   16,937,200    35,750,789    6,803,280    59,491,269 
Amounts due to directors   108,118,417    -    -    108,118,417 
Amounts due to a related company   131,161    -    -    131,161 
Lease liabilities   41,266,516    41,674,694    -    82,941,210 
Trade payables   16,198,249    -    -    16,198,249 
Other payables   5,342,137    -    -    5,342,137 
                     
 Total   198,249,056    118,536,448    46,623,668    363,409,172