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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2025
Accounting Policies [Abstract] |
SCHEDULE OF USEFUL LIVES OF PROPERTY AND EQUIPMENT | Property and equipment are stated at cost less accumulated depreciation and impairment if applicable. The Group computes depreciation using the straight-line method over the estimated useful lives of the assets as follows: SCHEDULE OF USEFUL LIVES OF PROPERTY AND EQUIPMENT
Office equipment |  | 1 – 3 years
Furniture and fixtures |  | 3 years
Motor vehicles |  | 5 years
Leasehold improvements |  | Over the shorter of the lease term or estimated useful life
SCHEDULE OF DISAGGREGATION OF REVENUE FROM CONTRACTS WITH CLIENTS | Disaggregation of revenue from contracts with clients, in accordance with ASC Topic 606, by major service lines is as follows: SCHEDULE OF DISAGGREGATION OF REVENUE FROM CONTRACTS WITH CLIENTS
|  | For the years ended December 31, |
|  | 2023 |  |  | 2024 |  |  | 2025 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | HK$ |  |  | US$ |
Revenue: |  |  |  |  |  |  |  |  |  |  |  |
IPO Sponsorship services |  |  | 4,500,000 |  |  |  | 400,000 |  |  |  | — |  |  |  | — |
FA and IFA services |  |  | 7,105,000 |  |  |  | 11,730,000 |  |  |  | 10,665,000 |  |  |  | 1,370,241 |
Corporate services |  |  | 200,000 |  |  |  | — |  |  |  | — |  |  |  | — |
CA services |  |  | 1,987,030 |  |  |  | 654,230 |  |  |  | 864,000 |  |  |  | 111,007 |
|  |  | 13,792,030 |  |  |  | 12,784,230 |  |  |  | 11,529,000 |  |  |  | 1,481,248 |
SCHEDULE OF REVENUE DISAGGREGATED BY TIMING OF REVENUE RECOGNITION | Revenue disaggregated by timing of revenue recognition for 2025, 2024 and 2023 is disclosed in the table below: SCHEDULE OF REVENUE DISAGGREGATED BY TIMING OF REVENUE RECOGNITION
|  | For the years ended December 31, |
|  | 2023 |  |  | 2024 |  |  | 2025 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | HK$ |  |  | US$ |
Point in time |  |  | 11,605,000 |  |  |  | 12,130,000 |  |  |  | 9,780,000 |  |  |  | 1,256,536 |
Over time |  |  | 2,187,030 |  |  |  | 654,230 |  |  |  | 1,749,000 |  |  |  | 224,712 |
|  |  | 13,792,030 |  |  |  | 12,784,230 |  |  |  | 11,529,000 |  |  |  | 1,481,248 |
SCHEDULE OF SIGNIFICANT REVENUE AND EXPENSE CATEGORIES IN OPERATING SEGMENT | SCHEDULE OF SIGNIFICANT REVENUE AND EXPENSE CATEGORIES IN OPERATING SEGMENT
|  | 2023 |  |  | 2024 |  |  | 2025 |  |  | 2025 |
|  | For the years ended December 31, |
|  | 2023 |  |  | 2024 |  |  | 2025 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | HK$ |  |  | US$ |
Revenue from customers |  |  | 13,792,030 |  |  |  | 12,784,230 |  |  |  | 11,529,000 |  |  |  | 1,481,248 |
Staff costs |  |  | (9,715,985 | ) |  |  | (15,221,050 | ) |  |  | (13,268,065 | ) |  |  | (1,704,684 | )
Other general and administrative expenses |  |  | (6,888,843 | ) |  |  | (7,788,720 | ) |  |  | (10,278,170 | ) |  |  | (1,320,540 | )
Other segment income (expenses) |  |  | 2,328,986 |  |  |  | 5,495,688 |  |  |  | 3,708,575 |  |  |  | 476,479 |
Net loss of single operating segment |  |  | (483,812 | ) |  |  | (4,729,852 | ) |  |  | (8,308,660 | ) |  |  | (1,067,497 | )
SCHEDULE OF TOTAL OPERATING REVENUE | Details of the customers accounting for 10% or more of total operating revenue are as follows: SCHEDULE OF TOTAL OPERATING REVENUE
|  | For the year ended December 31, |  |  | For the year ended December 31, |  |  | For the year ended December 31, |  |  | For the year ended December 31, |
|  | 2023 |  |  | 2023 |  |  | 2024 |  |  | 2024 |  |  | 2025 |  |  | 2025 |  |  | 2025 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | HK$ |  |  | US$ |
Customer A |  |  | 1,600,000 |  |  |  | 11.6 | % |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Customer B |  |  | 1,400,000 |  |  |  | 10.2 | % |  |  | 1,400,000 |  |  |  | 11.0 | % |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Customer C |  |  | — |  |  |  | — |  |  |  | 3,250,000 |  |  |  | 25.4 | % |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Customer D |  |  | — |  |  |  | — |  |  |  | 2,050,000 |  |  |  | 16.0 | % |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Customer E |  |  | — |  |  |  | — |  |  |  | 1,800,000 |  |  |  | 14.1 | % |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Customer F |  |  | 3,900,000 |  |  |  | 28.3 | % |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Customer G |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,800,000 |  |  |  | 15.6 | % |  |  | 231,264 |  |  |  | 15.6 | %
Customer H |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,800,000 |  |  |  | 15.6 | % |  |  | 231,264 |  |  |  | 15.6 | %
Customer I |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2,295,000 |  |  |  | 19.9 | % |  |  | 294,862 |  |  |  | 19.9 | %
Customer J |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,200,000 |  |  |  | 10.4 | % |  |  | 154,176 |  |  |  | 10.4 | %
|  |  | 6,900,000 |  |  |  | 50.1 | % |  |  | 8,500,000 |  |  |  | 66.5 | % |  |  | 7,095,000 |  |  |  | 61.5 | % |  |  | 911,566 |  |  |  | 61.5 | %
Details of the customers which accounted for 10% or more of accounts receivable are as follows:
|  | As of December 31, |  |  | As of December 31, |  |  | As of December 31, |  |  | As of December 31, |
|  | 2023 |  |  | 2023 |  |  | 2024 |  |  | 2024 |  |  | 2025 |  |  | 2025 |  |  | 2025 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | HK$ |  |  | US$ |
Customer A |  |  | 842,496 |  |  |  | 36.6 | % |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Customer B |  |  | 819,940 |  |  |  | 35.6 | % |  |  | 435,588 |  |  |  | 24.3 | % |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Customer C |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 180,000 |  |  |  | 39.8 | % |  |  | 23,126 |  |  |  | 39.8 | %
Customer D |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 79,927 |  |  |  | 17.7 | % |  |  | 10,269 |  |  |  | 17.7 | %
Customer E |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 192,000 |  |  |  | 42.5 | % |  |  | 24,669 |  |  |  | 42.5 | %
Customer F |  |  | — |  |  |  | — |  |  |  | 800,000 |  |  |  | 44.6 | % |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Customer G |  |  | — |  |  |  | — |  |  |  | 180,000 |  |  |  | 10.0 | % |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
|  |  | 1,662,436 |  |  |  | 72.2 | % |  |  | 1,415,588 |  |  |  | 78.9 | % |  |  | 451,927 |  |  |  | 100.0 | % |  |  | 58,064 |  |  |  | 100.0 | %

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