Property and Equipment, Net

12 Months Ended

Dec. 31, 2025

Property and Equipment, Net [Abstract]

PROPERTY AND EQUIPMENT, NET

7. PROPERTY AND EQUIPMENT, NET

Property and equipment, net consist of the following:

	As of December 31,
	2024			2025			2025
	HKD			HKD			US$
Furniture, fixtures, and office equipment		858,303			3,726,179			478,740
Leasehold improvement		5,999,129			7,758,478			996,811
Total		6,857,432			11,484,657			1,475,551
Less: accumulated depreciation		(2,111,354	)		(4,047,426	)		(520,014	)
Property and equipment, net		4,746,078			7,437,231			955,537

Depreciation expenses recognized for the years ended December 31, 2023, 2024 and 2025 were HKD33,091, HKD685,245 and HKD1,735,470 (US$222,974), respectively.