XML 119 R88.htm IDEA: XBRL DOCUMENT v3.25.1
Schedule of Property, Plant and Equipment (Details)
 12 Months Ended
Dec. 31, 2024
USD ($)
Dec. 31, 2024
HKD ($)
Dec. 31, 2023
HKD ($)
Dec. 31, 2022
HKD ($)
Dec. 31, 2024
HKD ($)
Dec. 15, 2023
HKD ($)
IfrsStatementLineItems [Line Items]            
Cost, beginning   $ 157,561,947 $ 147,973,492      
Additions   7,873,141 45,612,104      
Disposals     (183,816)      
Written off   (4,923,738) (14,349,847)      
Transfer to assets classified as held for sale     (21,489,986)      
Cost, ending   160,511,350 157,561,947 $ 147,973,492    
Accumulated depreciation, beginning   75,813,639 54,109,584      
Charge for the year   34,038,855 35,795,951      
Disposals     (122,577)      
Written off   (4,397,459) (7,647,666)      
Transfer to assets classified as held for sale     (6,321,653)      
Accumulated depreciation, ending   105,455,035 75,813,639 54,109,584    
Impairment, beginning balance          
Provision $ 585,679 4,549,381    
Impairment, ending balance   4,549,381      
Net carrying amount 6,502,173   81,748,308   $ 50,506,934 $ 8,894,566
Leasehold improvements [member]            
IfrsStatementLineItems [Line Items]            
Cost, beginning   131,947,758 118,492,499      
Additions   6,451,975 39,658,741      
Disposals          
Written off   (3,934,125) (7,935,580)      
Transfer to assets classified as held for sale     (18,267,902)      
Cost, ending   134,465,608 131,947,758 118,492,499    
Accumulated depreciation, beginning   63,171,268 42,808,392      
Charge for the year   28,956,777 30,561,795      
Disposals          
Written off   (3,634,261) (4,576,871)      
Transfer to assets classified as held for sale     (5,622,048)      
Accumulated depreciation, ending   88,493,784 63,171,268 42,808,392    
Impairment, beginning balance          
Provision   4,549,381        
Impairment, ending balance   4,549,381      
Net carrying amount 5,332,652   68,776,490   41,422,443  
Plant and machinery [member]            
IfrsStatementLineItems [Line Items]            
Cost, beginning   23,592,372 27,449,585      
Additions   1,137,141 4,971,545      
Disposals     (137,998)      
Written off   (924,330) (5,741,030)      
Transfer to assets classified as held for sale     (2,949,730)      
Cost, ending   23,805,183 23,592,372 27,449,585    
Accumulated depreciation, beginning   11,852,964 10,454,220      
Charge for the year   4,671,570 4,824,258      
Disposals     (78,784)      
Written off   (717,381) (2,711,267)      
Transfer to assets classified as held for sale     (635,463)      
Accumulated depreciation, ending   15,807,153 11,852,964 10,454,220    
Impairment, beginning balance          
Provision          
Impairment, ending balance        
Net carrying amount 1,029,652   11,739,408   7,998,030  
Office Equipments [Member]            
IfrsStatementLineItems [Line Items]            
Cost, beginning   2,021,817 2,031,408      
Additions   264,025 981,818      
Disposals     (45,818)      
Written off   (65,283) (673,237)      
Transfer to assets classified as held for sale     (272,354)      
Cost, ending   2,220,559 2,021,817 2,031,408    
Accumulated depreciation, beginning   789,407 846,972      
Charge for the year   408,508 409,898      
Disposals     (43,793)      
Written off   (45,817) (359,528)      
Transfer to assets classified as held for sale     (64,142)      
Accumulated depreciation, ending   1,152,098 789,407 846,972    
Impairment, beginning balance          
Provision          
Impairment, ending balance        
Net carrying amount 137,552   1,232,410   1,068,461  
Motor vehicles [member]            
IfrsStatementLineItems [Line Items]            
Cost, beginning        
Additions   20,000      
Disposals          
Written off        
Transfer to assets classified as held for sale          
Cost, ending   20,000    
Accumulated depreciation, beginning        
Charge for the year   2,000      
Disposals          
Written off        
Transfer to assets classified as held for sale          
Accumulated depreciation, ending   2,000    
Impairment, beginning balance          
Provision          
Impairment, ending balance        
Net carrying amount $ 2,317     $ 18,000