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Income Tax (Tables) | 12 Months Ended
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Dec. 31, 2024
Income Tax [Abstract] |
Schedule of Provision for Income Tax |
|  | Years ended December 31, |
Provision for income tax |  | 2024 |  |  | 2023 |
Current |  |  |  |  |  |
Hong Kong |  | $ | 151,155 |  |  | $ | 128,700 |
Deferred |  |  |  |  |  |  |  |
Hong Kong |  |  | (13,765 | ) |  |  | 28,347 |
Total |  | $ | 137,390 |  |  | $ | 157,047 |
Schedule of Reconciliation of Income Tax Expenses to Prima Facie Tax Payable | Numerical reconciliation of income tax expenses to prima facie tax payable:
|  | Years ended December 31, |
|  | 2024 |  |  | 2023 |
Profit before income tax |  | $ | 516,820 |  |  | $ | 1,082,610 |
Tax effect at the Hong Kong profits tax rate of 16.5% |  | $ | 85,275 |  |  | $ | 178,631 |
Tax effect of preferential tax rate |  |  | (21,100 | ) |  |  | (20,595 | )
Tax effect of non-assessable income |  |  | (153 | ) |  |  | (605 | )
Tax effect of non-deductible expenses |  |  | 73,560 |  |  |  | - |
Tax effect of tax rebate |  |  | (192 | ) |  |  | (384 | )
Total |  | $ | 137,390 |  |  | $ | 157,047 |
|  | Years ended December 31, |
Effective income tax rate (%) |  |  |  |  | 2023 |
Effective income tax rate – Hong Kong |  |  | 26.58% |  |  | 14.51 | %
Schedule of Deferred Tax Assets | The components of deferred tax assets their movements were as follows:
|  | Property, plant and equipment |  |  | Intangible assets |  |  | Total |
Balance as of January 1, 2023 |  | $ | 798 |  |  | $ | 27,882 |  |  | $ | 28,680 |
Charged to statement of operations |  |  | 144 |  |  |  | 28,203 |  |  |  | 28,347 |
Balance as of December 31, 2023 |  | $ | 942 |  |  | $ | 56,085 |  |  | $ | 57,027 |
Charged to statement of operations |  |  | 86 |  |  |  | (13,851 | ) |  |  | (13,765 | )
Balance as of December 31, 2024 |  | $ | 1,028 |  |  | $ | 42,234 |  |  | $ | 43,262 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 + Details
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