Condensed Financial Information of the Parent Company (Tables)
|
12 Months Ended |
Dec. 31, 2025 |
|---|
| Condensed Financial Information of the Parent Company [Abstract] |
|
| Schedule of Condensed Balance Sheets |
Condensed balance sheets
| | |
As of December 31, | |
| | |
2024 | | |
2025 | | |
2025 | |
| | |
HK$ | | |
HK$ | | |
US$ | |
| ASSETS | |
| | |
| | |
| |
| Current assets | |
| | |
| | |
| |
| Cash and cash equivalents | |
| 90,107 | | |
| 18,474,523 | | |
| 2,373,611 | |
| Amount due from a fellow subsidiary | |
| — | | |
| 17,016,350 | | |
| 2,186,264 | |
| Total current assets | |
| 90,107 | | |
| 35,490,873 | | |
| 4,559,875 | |
| | |
| | | |
| | | |
| | |
| Non-current assets | |
| | | |
| | | |
| | |
| Investment in a subsidiary | |
| 8 | | |
| 8 | | |
| 1 | |
| Total non-current assets | |
| 8 | | |
| 8 | | |
| 1 | |
| TOTAL ASSETS | |
| 90,115 | | |
| 35,490,881 | | |
| 4,559,876 | |
| | |
| | | |
| | | |
| | |
| LIABILITIES AND SHAREHOLDERS’ DEFICIT | |
| | | |
| | | |
| | |
| Current liabilities | |
| | | |
| | | |
| | |
| Amount due to a fellow subsidiary | |
| 373,429 | | |
| — | | |
| — | |
| Total current liabilities and total liabilities | |
| 373,429 | | |
| — | | |
| — | |
| | |
| | | |
| | | |
| | |
| SHAREHOLDERS’ (DEFICIT) EQUITY | |
| | | |
| | | |
| | |
| Class A ordinary shares, no par value per share, 27,000,000 shares
authorized, and 15,000,000 shares issued and outstanding as of December 31, 2024 and 27,000,000 shares authorized, and 1,638,959 shares
issued and outstanding as of December 31, 2025* | |
| — | | |
| — | | |
| — | |
| Class B ordinary shares, no par value per share, 3,000,000 shares authorized,
and 375,000 shares issued and outstanding as of December 31, 2024 and 2025* | |
| — | | |
| — | | |
| — | |
| Additional paid-in capital | |
| 31,196 | | |
| 36,376,047 | | |
| 4,673,602 | |
| Accumulated deficit | |
| (314,510 | ) | |
| (577,157 | ) | |
| (74,153 | ) |
| Accumulated other comprehensive losses | |
| — | | |
| (308,009 | ) | |
| (39,573 | ) |
| Total shareholders’ (deficit) equity | |
| (283,314 | ) | |
| 35,490,881 | | |
| 4,559,876 | |
| TOTAL LIABILITIES AND SHAREHOLDERS’ (DEFICIT) EQUITY | |
| 90,115 | | |
| 35,490,881 | | |
| 4,559,876 | |
| * | Giving retroactive effect to a share consolidation ratio of 12-to-1 on January 15, 2026. |
|
| Schedule of Condensed Statements of Loss |
Condensed statements of loss
| | |
For the years ended December 31, | |
| | |
2023 | | |
2024 | | |
2025 | | |
2025 | |
| | |
HK$ | | |
HK$ | | |
HK$ | | |
US$ | |
| Operating expenses: | |
| | |
| | |
| | |
| |
| General and administrative expenses | |
| (49,060 | ) | |
| (265,450 | ) | |
| (631,874 | ) | |
| (81,183 | ) |
| Total operating expenses | |
| (49,060 | ) | |
| (265,450 | ) | |
| (631,874 | ) | |
| (81,183 | ) |
| | |
| | | |
| | | |
| | | |
| | |
| Other income, net: | |
| | | |
| | | |
| | | |
| | |
| Bank interest income | |
| — | | |
| — | | |
| 372,755 | | |
| 47,891 | |
| Other expenses | |
| — | | |
| — | | |
| (3,528 | ) | |
| (453 | ) |
| Total other income, net | |
| — | | |
| — | | |
| 369,227 | | |
| 47,438 | |
| Loss before income taxes | |
| (49,060 | ) | |
| (265,450 | ) | |
| (262,647 | ) | |
| (33,745 | ) |
| Income tax expense | |
| — | | |
| — | | |
| — | | |
| — | |
| Net loss | |
| (49,060 | ) | |
| (265,450 | ) | |
| (262,647 | ) | |
| (33,745 | ) |
|
| Schedule of Condensed Statements of Cash Flows |
Condensed statements of cash flows
| | |
For the years ended December 31, | |
| | |
2023 | | |
2024 | | |
2025 | | |
2025 | |
| | |
HK$ | | |
HK$ | | |
HK$ | | |
US$ | |
| Cash flows from operating activities | |
| | |
| | |
| | |
| |
| Net loss | |
| (49,060 | ) | |
| (265,450 | ) | |
| (262,647 | ) | |
| (33,745 | ) |
| Change in operating assets and liabilities: | |
| — | | |
| — | | |
| — | | |
| — | |
| Net cash used in operating activities | |
| (49,060 | ) | |
| (265,450 | ) | |
| (262,647 | ) | |
| (33,745 | ) |
| | |
| | | |
| | | |
| | | |
| | |
| Cash flows from investing activities | |
| | | |
| | | |
| | | |
| | |
| Investment in a subsidiary | |
| (8 | ) | |
| — | | |
| — | | |
| — | |
| Net cash used in investing activities | |
| (8 | ) | |
| — | | |
| — | | |
| — | |
| | |
| | | |
| | | |
| | | |
| | |
| Cash flows from financing activities | |
| | | |
| | | |
| | | |
| | |
| Proceeds from IPO, net | |
| — | | |
| — | | |
| 45,131,640 | | |
| 5,798,522 | |
| Advance from a subsidiary | |
| 17,872 | | |
| 355,557 | | |
| — | | |
| — | |
| Advance to a subsidiary | |
| — | | |
| — | | |
| (23,316,120 | ) | |
| (2,995,660 | ) |
| Deferred initial public offering (“IPO”) cost | |
| — | | |
| — | | |
| (2,860,448 | ) | |
| (367,510 | ) |
| Subscription received from shareholders | |
| 31,196 | | |
| — | | |
| — | | |
| — | |
| Net cash generated from financing activities | |
| 49,068 | | |
| 355,557 | | |
| 18,955,072 | | |
| 2,435,352 | |
| | |
| | | |
| | | |
| | | |
| | |
| Net change in cash and cash equivalents | |
| — | | |
| 90,107 | | |
| 18,692,425 | | |
| 2,401,607 | |
| Effect of changes in foreign exchange rate | |
| — | | |
| — | | |
| (308,009 | ) | |
| (39,573 | ) |
| Cash and cash equivalents at the beginning of the year | |
| — | | |
| — | | |
| 90,107 | | |
| 11,577 | |
| Cash and cash equivalents at the end of the year | |
| — | | |
| 90,107 | | |
| 18,474,523 | | |
| 2,373,611 | |
|