Related Party Balances and Transactions

12 Months Ended

Dec. 31, 2025

Related Party Balances and Transactions [Abstract]

RELATED PARTY BALANCES AND TRANSACTIONS

13. Related party balances and transactions

Related party balances consist of the following:

		As of December 31,
	Relationship	2024			2025			2025
		HKD			HKD			US$
Other receivables from NCH	Common controlled by Ms. Siu		—			1,443,971			185,522
Due to NCH	Common controlled by Ms. Siu		(638,243	)		(480,183	)		(61,695	)

The amounts due to the related parties are unsecured, interest free with no specific repayment terms. The amounts due to NCH were non-trade nature, representing fund advances to NCH for its operation.

In addition to the transactions and balances detailed elsewhere in these consolidated financial statements, the Company also had the following transactions with related parties:

	For the years ended December 31,
	2023		2024		2025		2025
	HKD		HKD		HKD		US$
Agency income received by Neo-Concept UK from NCH		2,662,034		1,170,664		1,475,466		189,568
Purchase of apparel products from NCH		34,213,521		7,915,189		34,846,523		4,477,089
Purchase of intangible assets from NCH		—		15,023,180		—		—
Operating lease expense paid to NCH		720,000		720,000		720,000		92,506