Accounts Receivable, Net

6 Months Ended

12 Months Ended

Jun. 30, 2025

Dec. 31, 2024

Accounts Receivable, Net [Abstract]

ACCOUNTS RECEIVABLE, NET

5. ACCOUNTS RECEIVABLE, NET

Accounts receivable, net comprised the following:

	As of December 31, 2024		As of June 30, 2025
	HKD		HKD		US$
Accounts receivable	36,837,847		14,265,430		1,817,275
Allowance for expected credit loss	(2,668,186	)	(376,389	)	(47,948	)
Total	34,169,661		13,889,041		1,769,327

Allowance for expected credit losses consists of the following:

	As of December 31, 2024	As of June 30, 2025
	HKD	HKD		US$
Beginning balance of the year/period	1,414,818	2,668,186		339,900
Addition (reversal)	1,253,368	(2,291,797	)	(291,952	)
Ending balance of the year/period	2,668,186	376,389		47,948

5. ACCOUNTS RECEIVABLE, NET

Accounts receivable, net is comprised of the following:

	As of December 31,
	2023		2024		2024
	HKD		HKD		US$
Accounts receivable	33,758,410		36,837,847		4,742,440
Allowance for expected credit losses	(1,414,818	)	(2,668,186	)	(343,497	)
Total	32,343,592		34,169,661		4,398,943

Allowance for expected credit losses, net consists of the following:

	2023	2024	2024
	HKD	HKD	US$
Beginning balance, January 1	31,502	1,414,818	182,141
Addition	1,383,316	1,253,368	161,356
Ending balance, December 31	1,414,818	2,668,186	343,497