Parent Only Financial Information (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2025

Dec. 31, 2024

Parent Only Financial Information [Abstract]

Schedule of Condensed Balance Sheets

Condensed balance sheets

	As of December 31, 2024		As of June 30, 2025
	HKD		HKD		US$
Current assets
Amount due from the subsidiaries	35,644,714		32,580,877		4,150,483
Cash and cash equivalents	15,851		248		32
	35,660,565		32,581,125		4,150,515
Non-current assets
Intangible assets	13,541,442		12,299,800		1,566,873
Interests in a subsidiary	780		780		99
	13,542,222		12,300,580		1,566,972
Total assets	49,202,787		44,881,705		5,717,487
Liabilities and shareholders’ equity
Current liabilities
Accrual	1,087,478		543,739		69,267
Total liabilities	1,087,478		543,739		69,267
Shareholders’ equity
Class A Ordinary shares $0.0003125 par value, 156,000,000 Class A shares authorized, and 3,460,000 shares issued and outstanding as of December 31, 2024 and June 30, 2025*	8,443		8,443		1,076
Cass B Ordinary shares, US$0.0003125 par value, 20,000,000 shares authorized, and 600,000 shares issued and outstanding as of December 31, 2024 and June 30, 2025*	1,463		1,463		186
Additional paid-up capital	50,994,645		50,994,645		6,496,215
Accumulated losses	(2,889,242	)	(6,666,585	)	(849,257	)
Total shareholders’ equity	48,115,309		44,337,966		5,648,220
Total liabilities and shareholders’ equity	49,202,787		44,881,705		5,717,487

*        Giving retroactive effect to (i) a share re-classification to 780,000,000 Class A ordinary shares and 20,000,000 Class B ordinary shares on March 3, 2025 and (ii) share consolidation of 5 to 1 on June 16, 2025.

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 six months ended June 30,
	2024	2025	2025
	HKD	HKD	US$
Operating expenses
Amortization of intangible asset	—	1,241,642	158,173
Professional fee	—	2,177,751	277,424
Other general and administrative expenses	7,500	357,950	45,599
Total operating expenses	7,500	3,777,343	481,196
Loss before income taxes	7,500	3,777,343	481,196
Income taxes	—	—	—
Net loss	7,500	3,777,343	481,196

Condensed statements of loss

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

Schedule of Condensed statements of cash flows

Condensed statements of cash flows

	For the six months ended June 30,
	2024		2025		2025
	HKD		HKD		US$
Cash flows from operating activities
Net loss	(7,500	)	(3,777,343	)	(481,196	)
Adjustments to reconcile net loss to net cash used in operating activities
Amortization of intangible assets	—		1,241,642		158,173
Accrual	—		(543,739	)	(69,267	)
Cash used in operating activities	(7,500	)	(3,079,440	)	(392,290	)
Cash flows from investing activity
Purchase of intangible assets	(15,023,180	)	—		—
Cash (used in) generated from investing activity	(15,023,180	)	—		—
Cash flows from financing activities
Proceeds from initial public offerings	50,995,776		—		—
Advanced from subsidiaries	—		3,063,837		390,303
Amount due to a related party	(35,948,769	)	—		—
Cash generated from financing activities	15,047,007		3,063,837		390,303
Net increase (decrease) in cash and cash equivalents	16,327		(15,603	)	(1,987	)
Cash and cash equivalents at the beginning of the year/period	—		15,851		2,019
Cash and cash equivalents at the end of the year/period	16,327		248		32

Condensed statements of cash flows

	For the years ended December 31,
	2023		2024		2024
	HKD		HKD		US$
Cash flows from operating activities
Net loss	(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	(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	77,088		—		—
Cash generated from financing activities	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