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Schedule of income tax expense at the effective tax rates (Details)
 12 Months Ended
Dec. 31, 2024
USD ($)
Dec. 31, 2024
HKD ($)
Dec. 31, 2023
HKD ($)
Dec. 31, 2022
HKD ($)
Notes and other explanatory information [abstract]        
Profit/(loss) before tax $ 4,584,903 $ 35,614,151 $ (29,788,123) $ 37,789,702
Tax at applicable rate 742,371 5,766,512 (5,018,726) 6,126,766
Income not subject to tax (1,434,439) (11,142,285) (177,009) (2,082,326)
Non-deductible expenses 323,638 2,513,924 4,613,617 316,177
Income tax exemption and rebate (1,351) (10,500) (30,000) (42,000)
Tax effect of deductible temporary differences not recognized 171,424 1,331,573 4,213,670 512,372
Utilisation of previously unrecognised tax losses (50,855) (395,030) (1,052,220) (936,952)
(Over)/ under provision for previous year (1,278) (9,923) (1,049) 48,364
Difference in tax rate in different countries 743 5,775 5,176
Tax losses not recognised 599,105 4,653,661 5,146,140 431,755
Others (36,435) 1,017
Total tax expenses for the year $ 349,358 $ 2,713,707 $ 7,657,988 $ 4,380,349