XML 38 R17.htm IDEA: XBRL DOCUMENT v3.26.1
Accruals and Other Payables
12 Months Ended
Dec. 31, 2025
Accruals and Other Payables [Abstract]  
ACCRUALS AND OTHER PAYABLES

10. ACCRUALS AND OTHER PAYABLES

 

Accruals and other payables consist of the following:

 

   As of December 31, 
   2024   2025   2025 
   HKD   HKD   US$ 
Accruals   1,087,478    1,148,365    147,542 
Payroll payable   2,366,113    3,832,185    492,360 
VAT   2,435,091    3,195,520    410,561 
Deposit received   814,863    774,081    99,454 
Others   589,279    430,130    55,263 
Total   7,292,824    9,380,281    1,205,180