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ACCRUALS AND OTHER PAYABLES | 12 Months Ended
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Dec. 31, 2025
Payables and Accruals [Abstract] |
ACCRUALS AND OTHER PAYABLES |
7. | ACCRUALS AND OTHER PAYABLES
Accruals and other payables consist of the following: SCHEDULE OF ACCRUALS AND OTHER PAYABLES
|  | 2024 |  |  | 2025 |  |  | 2025 |
|  | As of December 31, |
|  | 2024 |  |  | 2025 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | US$ |
Accrued professional fee |  |  | 670,113 |  |  |  | 671,314 |  |  |  | 86,251 |
Other accrued expenses |  |  | 23,121 |  |  |  | 17,749 |  |  |  | 2,281 |
Total |  |  | 693,234 |  |  |  | 689,063 |  |  |  | 88,532 |
MAGIC EMPIRE GLOBAL LIMITED NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

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