XML 25 R13.htm IDEA: XBRL DOCUMENT
v3.26.1

PROPERTY AND EQUIPMENT, NET | 12 Months Ended
--- | ---
Dec. 31, 2025
Property, Plant and Equipment [Abstract] |
PROPERTY AND EQUIPMENT, NET |
4. | PROPERTY AND EQUIPMENT, NET
Property and equipment, net consist of the following: SCHEDULE OF PROPERTY AND EQUIPMENT, NET
|  | 2024 |  |  | 2025 |  |  | 2025 |
|  | As of December 31, |
|  | 2024 |  |  | 2025 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | US$ |
Leasehold improvement |  |  | 1,758,217 |  |  |  | 1,758,217 |  |  |  | 225,897 |
Furniture and fixtures |  |  | 292,724 |  |  |  | 292,724 |  |  |  | 37,609 |
Motor vehicles |  |  | 1,904,972 |  |  |  | 1,904,972 |  |  |  | 244,751 |
Office equipment |  |  | 108,995 |  |  |  | 108,995 |  |  |  | 14,003 |
Total |  |  | 4,064,908 |  |  |  | 4,064,908 |  |  |  | 522,260 |
Less: Accumulated depreciation |  |  | 2,750,897 |  |  |  | 3,131,890 |  |  |  | 402,386 |
Net book value |  |  | 1,314,011 |  |  |  | 933,018 |  |  |  | 119,874 |
Depreciation expenses recognized for the years ended December 31, 2025, 2024 and 2023 were HK$380,994 (US$48,950), HK$380,995 and HK$209,966, respectively.

X
- References No definition available. + Details
Name: | us-gaap_PropertyPlantAndEquipmentAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/360/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 6 -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-6 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 7 -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477798/958-360-50-7 + Details
Name: | us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration