| ACCRUALS AND OTHER PAYABLES |
10. ACCRUALS AND OTHER PAYABLES
Accruals and other payables consist of the following:
|
|
|
As of
December 31,
2024
|
|
As of June 30,
2025
|
| |
|
HKD
|
|
HKD
|
|
US$
|
|
Accruals
|
|
1,087,478 |
|
543,739 |
|
69,267 |
|
Payroll payable
|
|
2,366,113 |
|
2,737,750 |
|
348,762 |
|
VAT payable
|
|
2,435,091 |
|
1,504,523 |
|
191,661 |
|
Deposit received
|
|
814,863 |
|
3,246,646 |
|
413,591 |
|
Others
|
|
589,279 |
|
564,143 |
|
71,867 |
|
Total
|
|
7,292,824 |
|
8,596,801 |
|
1,095,148 |
|
9. ACCRUALS AND OTHER PAYABLES
Accruals and other payables consist of the following:
|
|
|
As of December 31,
|
| |
|
2023
|
|
2024
|
|
2024
|
| |
|
HKD
|
|
HKD
|
|
US$
|
|
Accruals
|
|
—
|
|
1,087,478 |
|
140,000 |
|
Payroll payable
|
|
2,185,617 |
|
2,366,113 |
|
304,609 |
|
Interest payable
|
|
46,397 |
|
—
|
|
—
|
|
VAT
|
|
834,902 |
|
2,435,091 |
|
313,489 |
|
Deposit received
|
|
—
|
|
814,863 |
|
104,904 |
|
Others
|
|
138,789 |
|
589,279 |
|
75,863 |
|
Total
|
|
3,205,705 |
|
7,292,824 |
|
938,865 |
|