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Taxes (Tables)

6 Months Ended

Jun. 30, 2025

Taxes [Abstract]

Schedule of Provision for Income Taxes

Significant components of the provision for income taxes are as follows:

		For the six-month periods ended June 30,
		2024				2025				2025
		HK$				HK$				US$
Hong Kong profit tax
Current tax expenses			—				1,539,646				196,136
Deferred tax expenses			1,217,295				89,670				11,424
Total			1,217,295				1,629,316				207,560

Schedule of Effective Tax Rates

The Company’s effective tax rates were as follows:

		For the six-month periods ended June 30,
		2024				2025
Income tax rate in the BVI, permanent tax holiday			0	%			0	%
Hong Kong statutory income tax rate			16.5	%			16.5	%
Effect of different tax rates available to different jurisdictions			—				—
Effect of non-taxable income			0.2	%			—
Effect of non-deductible expense			—				(0.6	)%
Effect of tax loss not recognized			3.2	%			—
Effect of valuation allowance			—				(1.5	)%
Effective tax rate			19.9	%			14.4	%

Schedule of Significant Components of Deferred Tax

Significant components of deferred tax were as follows:

		Acceleration of depreciation on property and equipment				Allowance for expected credit losses				Provision for employee benefits				Tax losses				Total
		HK$				HK$				HK$				HK$				HK$
Balance as of January 1, 2024			869,259				—				—				1,201,373				2,070,632
Recognized in the income statement			(56,920	)			—				—				(1,160,375	)			(1,217,295	)
Exchange difference			—				—				—				—				—
Less: valuation allowance			—				—				—				—				—
Balance as of June 30, 2024			812,339				—				—				40,998				853,337

		Acceleration of depreciation on property and equipment				Allowance for expected credit losses				Provision for employee benefits				Tax losses				Total				Total
		HK$				HK$				HK$				HK$				HK$				US$
Balance as of January 1, 2025			826,338				197,559				(173,716	)			—				850,181				109,452
Recognized in the income statement			(143,738	)			(123,997	)			178,065				—				(89,670	)			(11,424	)
Exchange difference			—				—				—				—				—				(1,145	)
Less: valuation allowance			—				—				—				—				—				—
Balance as of June 30, 2025			682,600				73,562				4,349				—				760,511				96,883

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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
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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.

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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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