Parent Only Financial Information (Tables)

12 Months Ended

Dec. 31, 2024

Parent Only Financial Information [Abstract]

Schedule of Condensed Balance Sheets

Condensed balance sheets

	As of December 31,
	2023			2024			2024
	HKD			HKD			US$
Current assets
Amount due from the shareholder		8,775			—			—
Amount due from subsidiaries		—			35,644,714			4,588,838
Cash and cash equivalents		—			15,851			2,041
		8,775			35,660,565			4,590,879
Non-current assets
Intangible assets		—			13,541,442			1,743,301
Interests in a subsidiary		780			780			100
		780			13,542,222			1,743,401
Total assets		9,555			49,202,787			6,334,280
Liabilities and shareholders’ (deficit) equity
Current liabilities
Accrual		—			1,087,478			140,000
Amounts due to a subsidiary		149,867			—			—
Total liabilities		149,867			1,087,478			140,000
Shareholders’ (deficit) equity
Ordinary shares (par value $0.0000625 per share; 780,000,000 Class A ordinary shares authorized, 15,000,000 Class A ordinary shares issued and outstanding as of December 31, 2023 and 17,320,000 Class A ordinary shares issued and outstanding as of December 31, 2024; 20,000,000 Class B ordinary shares authorized, 3,000,000 Class B ordinary shares issued and outstanding as of December 31, 2023 and 2024)*		8,775			9,906			1,275
Additional paid-up capital		—			50,994,645			6,564,961
Accumulated losses		(149,087	)		(2,889,242	)		(371,956	)
Total shareholders’ (deficit) equity		(140,312	)		48,115,309			6,194,280
Total liabilities and shareholders’ (deficit) equity		9,555			49,202,787			6,334,280

* Giving retroactive effect to (i) all the 11,250,000 shares issued and outstanding for a share split at a ratio of 1-to-1.6 on July 14, 2023; and (ii) a share re-classification to Class A ordinary shares and Class B ordinary shares on March 3, 2025.

Schedule of Condensed Statements of Loss

Condensed statements of loss

	For the years ended December 31,
	2022			2023			2024			2024
	HKD			HKD			HKD			US$
Operating expenses
Amortization		—			—			1,481,738			190,756
Professional fee		—			—			1,087,478			140,000
Other general and administrative expenses		42,000			77,088			170,939			22,007
Total operating expenses		42,000			77,088			2,740,155			352,763
Loss before income taxes		(42,000	)		(77,088	)		(2,740,155	)		(352,763	)
Income taxes		—			—			—			—
Net loss		(42,000	)		(77,088	)		(2,740,155	)		(352,763	)

Schedule of Condensed statements of cash flows

Condensed statements of cash flows

	For the years ended December 31,
	2022			2023			2024			2024
	HKD			HKD			HKD			US$
Cash flows from operating activities
Net loss		(42,000	)		(77,088	)		(2,740,155	)		(352,763	)
Adjustments to reconcile net loss to net cash used in operating activities
Amortization of intangible assets		—			—			1,481,738			190,756
Changes in operating liability
Accrual		—			—			1,087,478			140,000
Cash used in operating activities		(42,000	)		(77,088	)		(170,939	)		(22,007	)
Cash flows from investing activities
Purchase of intangible assets		—			—			(15,023,180	)		(1,934,058	)
Advance to subsidiaries		—			—			(50,440,589	)		(6,493,632	)
Cash used in investing activities		—			—			(65,463,769	)		(8,427,690	)
Cash flows from financing activities
Proceeds from initial public offerings		—			—			65,641,784			8,450,608
Advanced from the shareholder		—			—			8,775			1,130
Amount due to a related party		42,000			77,088			—			—
Cash generated from financing activities		42,000			77,088			65,650,559			8,451,738
Net increase in cash and cash equivalents		—			—			15,851			2,041
Cash and cash equivalents at the beginning of the year		—			—			—			—
Cash and cash equivalents at the end of the year		—			—			15,851			2,041