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Income Tax (Tables)

12 Months Ended

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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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

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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

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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

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