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Accruals and Other Payables | 6 Months Ended
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Jun. 30, 2025
Accruals and Other Payables [Abstract] |
ACCRUALS AND OTHER PAYABLES | 8. ACCRUALS AND OTHER PAYABLES Accruals and other payables consist of the following:
|  | As of December 31, |  |  | As of June 30, |
|  | 2024 |  |  | 2025 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | US$ |
Accrued operating expenses |  |  | 347,864 |  |  |  | 781,977 |  |  |  | 99,616 |
Accrued rental expenses |  |  | 220,830 |  |  |  | 1,089,247 |  |  |  | 138,759 |
Accrued audit fees |  |  | 153,698 |  |  |  | 534,972 |  |  |  | 68,150 |
Provision for sales commissions |  |  | 1,600,643 |  |  |  | 1,910,748 |  |  |  | 243,410 |
Provision for long service payments and staff benefits |  |  | 468,236 |  |  |  | 494,593 |  |  |  | 63,007 |
Others |  |  | 558,594 |  |  |  | 444,732 |  |  |  | 56,654 |
Total |  |  | 3,349,865 |  |  |  | 5,256,269 |  |  |  | 669,596 |

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