v3.26.1
Accruals and Other Payables
12 Months Ended
Dec. 31, 2025
Accruals and Other Payables [Abstract]  
ACCRUALS AND OTHER PAYABLES
7. ACCRUALS AND OTHER PAYABLES

 

Accruals and other payables consist of the following:

 

    As of December 31,  
    2024     2025     2025  
    HK$     HK$     US$  
Accrued operating expenses     347,864       547,617       70,358  
Accrued rental expenses     220,830       113,458       14,577  
Accrued audit fees     153,698       644,864       82,852  
Provision for sales commissions     1,600,643       671,907       86,327  
Provision for long service payments and staff benefits     468,236       1,229,975       158,027  
Others     107,594       459,609       59,051  
Total     2,898,865       3,667,430       471,192