Taxes (Tables)

12 Months Ended

Jun. 30, 2025

Taxes [Abstract]

Schedule of Income Tax Provision

The income tax provision consisted of the following components:

	For the years ended June 30,
	2023		2024		2025
	HKD		HKD		HKD			US$
Hong Kong
Current	$	467,592	$	297,067	$	(56,010	)	$	(7,135	)
Deferred		-		-		(728,286	)		(92,777	)
Total provision for income taxes	$	467,592	$	297,067	$	(784,296	)	$	(99,912	)

Schedule of Reconciliation Between the Company’s Actual Provision for Income Taxes

A reconciliation between the Company’s actual provision for income taxes and the provision at the Hong Kong statutory rate was as follows:

	For the years ended June 30
	2023			2024			2025
		HKD			HKD			HKD			US$
Income (loss) before income tax		3,132,682		$	2,892,571		$	(6,622,551	)	$	(843,648	)
Hong Kong income tax rate		16.5	%		16.5	%		16.5	%		16.5	%
Income tax expense computed at statutory rate		516,893			477,274			(1,092,721	)		(139,202	)
Preferential rate		(165,000	)		(165,000	)		(36,561	)		(4,658	)
Reconciling items:
Non-taxable items in Hong Kong		(9,975	)		(30,394	)		(74,828	)		(9,532	)
Expenses not deductible for tax		131,674			18,187			82,675			10,532
Tax losses not recognised		-			-			338,639			43,139
Tax credit		(6,000	)		(3,000	)		(1,500	)		(191	)
Total income tax expense		467,592		$	297,067		$	(784,296	)	$	(99,912	)
Effective tax rate		14.9	%		10.3	%		11.8	%		11.8	%

Schedule of Deferred Tax Assets and Liabilities

The following table sets forth the significant components of the aggregate deferred tax assets and liabilities of the Company as of:

	As of June 30,
	2024		2025
	HKD		HKD			US$
Deferred Tax Assets
Net operating loss carry forwards	$	-	$	2,974,221		$	378,887
Total deferred tax assets	$	-	$	2,974,221		$	378,887
Deferred Tax Liabilities
Depreciation of property and equipment	$	-	$	(218,250	)	$	(27,803	)
Amortization of intangible assets		-		(2,027,685	)		(258,307	)
Total deferred tax liabilities	$	-	$	(2,245,935	)	$	(286,110	)
Deferred tax assets, net	$	-	$	728,286		$	92,777