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CONTRACT LIABILITIES (Tables) | 12 Months Ended
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Dec. 31, 2025
Revenue from Contract with Customer [Abstract] |
SCHEDULE OF CONTRACT LIABILITIES | As of December 31, 2025 and 2024, the contract liabilities were comprised of the following: SCHEDULE OF CONTRACT LIABILITIES
|  | HK$ |  |  | HK$ |  |  | US$ |
|  | As of December 31, |
|  | 2024 |  |  | 2025 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | US$ |
Contract liabilities |  |  | 1,400,000 |  |  |  | 750,000 |  |  |  | 96,360 |
Advance from customers |  |  | 244,000 |  |  |  | 109,000 |  |  |  | 14,004 |
Total |  |  | 1,644,000 |  |  |  | 859,000 |  |  |  | 110,364 |
SCHEDULE OF MOVEMENT IN CONTRACT LIABILITIES | The movement in contract liabilities is as follows: SCHEDULE OF MOVEMENT IN CONTRACT LIABILITIES
|  | 2024 |  |  | 2025 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | US$ |
Balance at beginning of the year ended December 31 |  |  | 1,100,000 |  |  |  | 1,400,000 |  |  |  | 179,872 |
Decrease in contract liabilities as a result of recognizing revenue during the year was included in the contract liabilities at the beginning of the year |  |  | (1,100,000 | ) |  |  | (1,400,000 | ) |  |  | (179,872 | )
Increase in contract liabilities as a result of billings in advance of performance obligation under contracts |  |  | 1,400,000 |  |  |  | 750,000 |  |  |  | 96,360 |
Balance at end of the year ended December 31 |  |  | 1,400,000 |  |  |  | 750,000 |  |  |  | 96,360 |

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- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-10 + Details
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