v3.26.1
Taxes (Tables)
 12 Months Ended
Dec. 31, 2025
Taxes [Abstract]  
Schedule of Provision for Income Taxes

Significant components of the provision for income taxes are as follows:

 

   For the years ended December 31, 
   2023   2024   2025   2025 
   HK$   HK$   HK$   US$ 
Hong Kong profit tax                
Current tax expenses:                
Provision for the year   
—
    909,153    1,697,670    218,117 
Under provision in prior years   
—
    
—
    21,517    2,764 
    
—
    909,153    1,719,187    220,881 
                     
Deferred tax expenses (credit)   1,500,878    1,220,451    (91,278)   (11,727)
Total   1,500,878    2,129,604    1,627,909    209,154 
Schedule of Effective Tax Rates

The Company’s effective tax rates were as follows:

 

   For the years ended December 31, 
   2023   2024   2025 
   HK$       HK$       HK$   US$     
Income before income tax expenses  9,283,728       8,532,487       6,905,269   887,190     
                             
Income tax rate in the BVI, permanent tax holiday   
—
    0.0%   
—
    0.0%   
—
    
—
    0.0%
Hong Kong statutory income tax rate   1,531,815    16.5%   1,411,183    16.5%   1,139,366    146,386    16.5%
Effect of different tax rates available to different jurisdictions   
—
    

0.0

%   (333,552)   (3.9)%   (111,808)   (14,365)   (1.6)%
Effect of non-taxable income   
—
    

0.0

%   (8,553)   (0.1)%   (4,561)   (586)   (0.1)%
Effect of valuation allowance   
—
    

0.0

%   1,060,526    12.4%   886,554    113,905    12.9%
Effect of non-deductible expenses   (30,937)   (0.3)%   
—
    

0.0

%   96,303    12,373    1.4%
Utilization of tax loss   
—
    

0.0

%   
—
    

0.0

%   (231,462)   (29,738)   (3.4)%
Tax concession   
—
    

0.0

%   
—
    

0.0

%   (168,000)   (21,585)   (2.4)%
Under provision of tax in prior years   
—
    

0.0

%   
—
    

0.0

%   21,517    2,764    0.3%
Effective tax rate   1,500,878    16.2%   2,129,604    24.9%   1,627,909    209,154    23.6%
Schedule of Significant Components of Deferred Tax Significant components of deferred tax were as follows:
   Acceleration of
depreciation on
property and
equipment		   Allowance for expected credit losses   Provision for employee benefits   Tax losses   Total   Total 
   HK$   HK$   HK$   HK$   HK$   US$ 
Balance as of January 1, 2023   898,716    
—
    
—
    2,672,794    3,571,510    458,868 
Recognized in the income statement   (29,457)   
—
    
—
    (1,471,421)   (1,500,878)   (192,833)
Balance as of December 31, 2023   869,259    
—
    
—
    1,201,373    2,070,632    266,035 
Recognized in the income statement   (42,921)   197,559    (173,716)   (147,741)   (166,819)   (21,433)
Less: valuation allowance   
—
    
—
    
—
    (1,053,632)   (1,053,632)   (135,371)
Balance as of December 31, 2024   826,338    197,559    (173,716)   
—
    850,181    109,231 
Recognized in the income statement   (119,625)   125,360    85,543    886,554    977,832    125,632 
Less: valuation allowance   
—
    
—
    
—
    (886,554)   (886,554)   (113,905)
Balance as of December 31, 2025   706,713    322,919    (88,173)   
—
    941,459    120,958