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Accruals and Other Payables

6 Months Ended

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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- Definition

The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(20))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(24))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 720
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483384/720-30-45-1

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(19)(a))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

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X

- References

No definition available.

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