| Schedule of 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 |
|
|