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