Segment Information (Tables)

12 Months Ended

Dec. 31, 2025

Segment Information [Abstract]

Schedule of Segments

Key financial performance measures of the segments are as follows:

	For the years ended December 31,
	2023			2024			2025			2025
	HKD			HKD			HKD			US$
REVENUES, NET		174,202,627			235,667,734			137,247,341			17,633,567
COST OF REVENUES
- Related parties		(34,213,521	)		(7,915,189	)		(73,417,725	)		(9,432,724	)
- External		(104,940,795	)		(178,307,992	)		(13,143,967	)		(1,688,740	)
		(139,154,316	)		(186,223,181	)		(86,561,692	)		(11,121,464	)
Gross profit		35,048,311			49,444,553			50,685,649			6,512,103
EXPENSES
Selling and marketing		(3,132,277	)		(4,392,521	)		(6,568,144	)		(843,877	)
General and administrative:
Depreciation		(33,091	)		(685,245	)		(1,735,470	)		(222,974	)
Amortization		(112,049	)		(1,481,738	)		(2,497,004	)		(320,816	)
Staff cost		(13,260,898	)		(18,486,483	)		(21,755,401	)		(2,795,138	)
Operating leases expenses		(2,507,182	)		(3,146,322	)		(6,720,152	)		(863,407	)
Operating lease expenses – related party		(720,000	)		(720,000	)		(720,000	)		(92,506	)
Professional fee		(2,204,622	)		(2,840,139	)		(3,615,272	)		(464,491	)
(Provision for) reversal of expected credit losses		(1,383,316	)		(1,253,368	)		2,143,178			275,356
Government rates		(453,748	)		(1,272,186	)		(2,138,370	)		(274,738	)
Office general expenses		(453,551	)		(752,507	)		(1,263,880	)		(162,384	)
Others		(1,741,052	)		(2,842,620	)		(4,010,155	)		(515,224	)
Total expenses		(26,001,786	)		(37,873,129	)		(48,880,670	)		(6,280,199	)
INCOME FROM OPERATION		9,046,525			11,571,424			1,804,979			231,904
OTHER INCOME (EXPENSES)
Interest income		92,951			31,954			—			—
Interest expense		(5,759,182	)		(3,759,032	)		(1,349,488	)		(173,382	)
Agency income – related party		2,662,034			1,170,664			1,475,466			189,568
Other income		326			134,230			42,447			5,454
Other expense		(302,784	)		—			(195,094	)		(25,066	)
Total other expenses, net		(3,306,655	)		(2,422,184	)		(26,669	)		(3,426	)
Income before tax expenses		5,739,870			9,149,240			1,778,310			228,478
Income tax expenses		(1,325,137	)		(1,085,909	)		(1,446,631	)		(185,863	)
NET INCOME		4,414,733			8,063,331			331,679			42,615

	As of December 31,
	2024			2025			2025
	HKD			HKD			US$
Total assets		135,647,692			115,631,755			14,856,393
Total liabilities		(78,821,221	)		(59,032,351	)		(7,584,489	)
Net assets		56,826,471			56,599,404			7,271,904