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Unaudited Interim Condensed Consolidated Statements of Cash Flows
 6 Months Ended
Jun. 30, 2025
HKD ($)
Jun. 30, 2025
USD ($)
Jun. 30, 2024
HKD ($)
Cash flows from operating activities      
Net income $ 8,033,908 $ 1,023,441 $ 4,906,822
Adjustments to reconcile net income to net cash provided by operating activities      
Depreciation – property and equipment 193,594 24,662 520,515
Provision for expected credit losses 445,830 56,794 1,180,016
Reversal for unused annual leave 471,161
Deferred tax expenses 89,670 11,424 1,217,295
Changes in operating assets and liabilities      
Accounts receivable (7,437,750) (947,495) (7,799,677)
Prepayments and other current assets 382,759 48,760 (684,491)
Accounts payable 344,956 43,945 (5,640,235)
Contract liabilities (4,619,353) (588,460) 458,584
Accruals and other payables 1,906,404 242,857 350,144
Tax payable 1,539,647 196,135
Net cash (used in) generated from operating activities 879,665 112,063 (5,019,866)
Cash flows from investing activities      
Purchase of property and equipment (681,550) (86,823) (109,589)
Net cash used in investing activities (681,550) (86,823) (109,589)
Cash flows from financing activities      
Repayment of bank loan (390,808) (49,785)
Repayment to related parties (2,013,517) (256,502) (2,347,645)
Deferred initial public offering (“IPO”) cost (420,867) (53,614)
Net cash used in financing activities (2,825,192) (359,901) (2,347,645)
Net change in cash and cash equivalent (2,627,077) (334,661) (7,477,100)
Effect of changes in foreign exchange rate 78,051 9,940 (14,145)
Cash and cash equivalents at the beginning of the period 13,846,932 1,763,963 14,752,135
Cash and cash equivalents at the end of the period 11,297,906 1,439,242 7,260,890
Supplementary cash flow information      
Interest received 8,122 1,035 13,756
Interest paid (130,633) (16,641) (190,313)
Income tax paid
Supplementary schedule of non-cash investing activities      
Initial recognition of operating lease liabilities related to right-of-use-assets $ 22,994,307 $ 2,929,248