Segment Information (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2025

Dec. 31, 2024

Segment Information [Abstract]

Schedule of Segments

Key financial performance measures of the segments are as follows:

	For the six months ended June 30,
	2024		2025		2025
	HKD		HKD		US$
REVENUES, NET	79,256,623		60,236,666		7,673,558
COST OF REVENUES
– Related party	(3,504,012	)	(5,385,166	)	(686,017	)
– External	(59,393,295	)	(29,052,173	)	(3,700,961	)
	(62,897,307	)	(34,437,339	)	(4,386,978	)
Gross profit	16,359,316		25,799,327		3,286,580
EXPENSES
Selling and marketing	(2,045,399	)	(3,581,199	)	(456,209	)
General and administrative:
Lease expenses – Related party	(360,000	)	(360,000	)	(45,860	)
Depreciation	(276,041	)	(820,441	)	(104,516	)
Amortization	—		(1,241,642	)	(158,173	)
Staff cost	(7,743,398	)	(10,644,573	)	(1,356,014	)
Leases expenses	(2,110,406	)	(3,070,526	)	(391,155	)
Professional fee	(479,456	)	(2,937,417	)	(374,198	)
Reversal of expected credit losses	(267,373	)	2,291,797		291,952
Others	(2,590,533	)	(3,175,760	)	(404,560	)
Total expenses	(15,872,606	)	(23,539,761	)	(2,998,733	)
INCOME FROM OPERATION	486,710		2,259,566		287,847
OTHER INCOME (EXPENSES)
Interest income	49,895		—		—
Interest expense	(1,460,788	)	(622,140	)	(79,255	)
Change in a fair value of investment of a joint venture	—		33,934		4,323
Agency income – related party	2,361,596		1,248,117		158,998
Other income	—		18,264		2,327
Other expense	(24,805	)	(15,885	)	(2,024	)
Total other income, net	925,898		662,290		84,369
INCOME BEFORE TAX EXPENSES	1,412,608		2,921,856		372,216
INCOME TAX EXPENSES	—		(885,588	)	(112,815	)
NET INCOME	1,412,608		2,036,268		259,401

	As of December 31, 2024		As of June 30, 2025
	HKD		HKD		US$
Total assets	135,647,692		137,766,523		17,550,100
Total liabilities	(78,821,221	)	(79,582,661	)	(10,138,048	)
Net assets	56,826,471		58,183,862		7,412,052

Key financial performance measures of the segments are as follows:

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