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Prepayment, Other Receivables And Other Current Assets, Net
12 Months Ended
Dec. 31, 2025
Prepayment, Other Receivables And Other Current Assets, Net [Abstract]  
PREPAYMENT, OTHER RECEIVABLES AND OTHER CURRENT ASSETS, NET

6. PREPAYMENT, OTHER RECEIVABLES AND OTHER CURRENT ASSETS, NET

 

Prepayment, other receivables and other current assets, net consist of the following:

 

   As of December 31, 
   2024   2025   2025 
   HKD   HKD   US$ 
Prepayments to suppliers   24,384,141    29,385,651    3,775,475 
Other receivables – related party   
—
    1,504,691    193,323 
Others   3,589    4,920    632 
Total   24,387,730    30,895,262    3,969,430 
Allowance for expected credit losses   
—
    (60,720)   (7,801)
Total, net   24,387,730    30,834,542    3,961,629 

 

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

 

   2024   2025   2025 
   HKD   HKD   US$ 
Beginning balance, January 1   
—
    
—
    
—
 
Addition   
—
    59,540    7,650 
Exchange realignment   
—
    1,180    151 
Ending balance, December 31   
—
    60,720    7,801