Accounts Receivable, Net

12 Months Ended

Jun. 30, 2025

Accounts Receivable, Net [Abstract]

Accounts receivable, net

Note 4 — Accounts receivable, net

Accounts receivable, net consisted of the following:

	As of June 30,
	2024			2025
		HKD			HKD			US$
Accounts receivable	$	17,230,362		$	9,918,181		$	1,263,478
Less: provision for credit losses		(99,775	)		(600,834	)		(76,540	)
Accounts receivable, net	$	17,130,587		$	9,317,347		$	1,186,938

Movement of provision for credit losses is as follows:

	For the years ended June 30,
	2024		2025
		HKD		HKD		US$
Beginning balance	$	-	$	99,775	$	12,710
Provision		99,775		501,059		63,830
Ending balance	$	99,775	$	600,834	$	76,540

For the years ended June 30, 2025, 2024 and 2023, provision for credit losses provided were HKD501,059 (US$63,830), HKD99,775 and HKD Nil, respectively.