v3.26.1
Taxes - Schedule of Effective Tax Rates (Details)
12 Months Ended
Dec. 31, 2025
HKD ($)
Dec. 31, 2025
USD ($)
Dec. 31, 2024
HKD ($)
Dec. 31, 2023
HKD ($)
Schedule of Effective Tax Rates [Abstract]        
Income before income tax expenses $ 6,905,269 $ 887,190 $ 8,532,487 $ 9,283,728
Income tax rate in the BVI, permanent tax holiday
Income tax rate in the BVI, permanent tax holiday 0.00% 0.00% 0.00% 0.00%
Hong Kong statutory income tax rate $ 1,139,366 $ 146,386 $ 1,411,183 $ 1,531,815
Hong Kong statutory income tax rate 16.50% 16.50% 16.50% 16.50%
Effect of different tax rates available to different jurisdictions $ (111,808) $ (14,365) $ (333,552)
Effect of different tax rates available to different jurisdictions (1.60%) (1.60%) (3.90%) 0.00%
Effect of non-taxable income $ (4,561) $ (586) $ (8,553)
Effect of non-taxable income (0.10%) (0.10%) (0.10%) 0.00%
Effect of valuation allowance $ 886,554 $ 113,905 $ 1,060,526
Effect of valuation allowance 12.90% 12.90% 12.40% 0.00%
Effect of non-deductible expenses $ 96,303 $ 12,373 $ (30,937)
Effect of non-deductible expenses 1.40% 1.40% 0.00% (0.30%)
Utilization of tax loss $ (231,462) $ (29,738)
Utilization of tax loss (3.40%) (3.40%) 0.00% 0.00%
Tax concession $ (168,000) $ (21,585)
Tax concession (2.40%) (2.40%) 0.00% 0.00%
Under provision of tax in prior years $ 21,517 $ 2,764
Under provision of tax in prior years 0.30% 0.30% 0.00% 0.00%
Effective tax rate $ 1,627,909 $ 209,154 $ 2,129,604 $ 1,500,878
Effective tax rate 23.60% 23.60% 24.90% 16.20%