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INCOME TAX (Tables) | 12 Months Ended
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Dec. 31, 2025
Income Tax Disclosure [Abstract] |
SCHEDULE OF STATEMENT OF INCOME | SCHEDULE OF STATEMENT OF INCOME
|  |  | 2023 |  |  |  | 2024 |  |  |  | 2025 |  |  |  | 2025 |
|  |  | HK$ |  |  |  | HK$ |  |  |  | HK$ |  |  |  | US$ |
Hong Kong profits tax provision (benefits) for the year: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Deferred |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Income tax expense benefit |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
SCHEDULE OF RECONCILES STATUTORY RATES TO EFFECTIVE TAX RATE | SCHEDULE OF RECONCILES STATUTORY RATES TO EFFECTIVE TAX RATE
|  | 2023 |  |  | 2024 |  |  | 2025 |
Hong Kong statutory income tax rate |  |  | 16.5 | % |  |  | 16.5 | % |  |  | 16.5 | %
Effect of non-deductible expenses(1) |  |  | (76.5 | )% |  |  | (16.5 | )% |  |  | (10.7 | )%
Effect of tax rates in foreign jurisdiction |  |  | (23.3 | )% |  |  | (4.2 | )% |  |  | (3.8 | )%
Effect of changes in valuation allowance |  |  | (3.9 | )% |  |  | (10.3 | )% |  |  | (8.2 | )%
Effect of permanent difference(2) |  |  | 87.2 | % |  |  | 14.5 | % |  |  | 6.2 | %
Effective tax rate |  |  | — |  |  |  | — |  |  |  | — |
| (1) | Non-deductible items mainly arise from expenses not deductible for tax purposes primarily including operating expenses from Hong Kong companies which do not generate any assessable profits during the year.
| (2) | Mainly represents non-taxable interest. In 2023, this also represents the combination of other non-taxable income and deferred true-ups due to non-deductible expenses. In 2024, this also includes the gain on sale of investments.
SCHEDULE OF GEOGRAPHIC LOCATIONS | SCHEDULE OF GEOGRAPHIC LOCATIONS
|  | 2023 |  |  | 2024 |  |  | 2025 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | HK$ |  |  | US$ |
Hong Kong |  |  | 195,245 |  |  |  | (3,530,735 | ) |  |  | (6,413,538 | ) |  |  | (824,012 | )
Foreign |  |  | (679,057 | ) |  |  | (1,199,117 | ) |  |  | (1,895,122 | ) |  |  | (243,485 | )
Total loss before income taxes |  |  | (483,812 | ) |  |  | (4,729,852 | ) |  |  | (8,308,660 | ) |  |  | (1,067,497 | )
SCHEDULE OF COMPONENTS OF THE DEFERRED TAX ASSETS (LIABILITIES) | Significant components of the deferred tax assets (liabilities) are presented below: SCHEDULE OF COMPONENTS OF THE DEFERRED TAX ASSETS (LIABILITIES)
|  | 2023 |  |  | 2024 |  |  | 2025 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | HK$ |  |  | US$ |
Deferred tax assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net operating loss carryforwards |  |  | 750,087 |  |  |  | 1,246,723 |  |  |  | 1,904,590 |  |  |  | 244,702 |
Deferred tax assets |  |  | 750,087 |  |  |  | 1,246,723 |  |  |  | 1,904,590 |  |  |  | 244,702 |
Less: Valuation allowance |  |  | (750,087 | ) |  |  | (1,246,723 | ) |  |  | (1,904,590 | ) |  |  | (244,702 | )
Total deferred tax assets, net |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |

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