Segment Information (Tables)

12 Months Ended

Dec. 31, 2024

Segment Information [Abstract]

Schedule of Segments

Key financial performance measures of the segments are as follows:

	For the years ended December 31,
	2022			2023			2024			2024
	HKD			HKD			HKD			US$
Revenues, net		347,451,568			174,202,627			235,667,734			30,339,448
Cost of revenues
- Related parties		(103,159,420	)		(34,213,521	)		(7,915,189	)		(1,018,987	)
- External		(202,457,187	)		(104,940,795	)		(178,307,992	)		(22,955,056	)
		(305,616,607	)		(139,154,316	)		(186,223,181	)		(23,974,043	)
Gross profit		41,834,961			35,048,311			49,444,553			6,365,405
Expenses
Selling and marketing		(2,631,231	)		(3,132,277	)		(4,392,521	)		(565,486	)
General and administrative:
Depreciation – related party		(720,000	)		(720,000	)		(720,000	)		(92,692	)
Depreciation		(2,485,017	)		(2,540,273	)		(3,831,567	)		(493,269	)
Amortization		(137,358	)		(112,049	)		(1,481,738	)		(190,756	)
Staff cost		(12,436,317	)		(13,260,898	)		(18,486,483	)		(2,379,917	)
Professional fee		(3,654,819	)		(2,204,622	)		(2,840,139	)		(365,634	)
Provision for expected credit losses		—			(1,383,316	)		(1,253,368	)		(161,356	)
Others		(834,906	)		(2,648,351	)		(4,867,313	)		(626,610	)
Total expenses		(22,899,648	)		(26,001,786	)		(37,873,129	)		(4,875,720	)
Income from operation		18,935,313			9,046,525			11,571,424			1,489,685
Other income (expenses)
Interest income		1			92,951			31,954			4,114
Interest expense		(6,133,455	)		(5,759,182	)		(3,759,032	)		(483,931	)
Agency income – related party		2,586,019			2,662,034			1,170,664			150,709
Other income		—			326			134,230			17,280
Other expense		(7,444	)		(302,784	)		—			—
Total other expenses, net		(3,554,879	)		(3,306,655	)		(2,422,184	)		(311,828	)
Income before tax expenses		15,380,434			5,739,870			9,149,240			1,177,857

	As of December 31,
	2023			2024			2024
	HKD			HKD			US$
Total assets		90,616,829			135,647,692			17,463,045
Total liabilities		(93,003,639	)		(78,821,221	)		(10,147,305	)
Net (liabilities) assets		(2,386,810	)		56,826,471			7,315,740