Investment in a Joint Venture (Tables)

12 Months Ended

Dec. 31, 2025

Investment in a Joint Venture [Abstract]

Schedule of Investment in a Joint Venture

	As of December 31, 2024				As of December 31, 2025
	HKD		Equity interest		HKD		US$		Equity interest
Lineowa Fashion and Life Style L.L.C		—		—		318,134		40,874		50.0	%

The following table presents the assumptions used for the investment in a joint venture for the year ended December 31, 2025:

Weighted average cost of capital 14.17 %

Schedule of Financial Information Joint Venture

The following table illustrates the summarized financial information of the Company’s joint venture as of December 31, 2025 (and not the Company’s share of those amounts), adjusted for difference in accounting policies between the Company and the joint venture, if any.

	As of December 31, 2025
	HKD			USD
Current assets		3,901,815			501,306
Non-current assets		4,522,800			581,090
Current liabilities		(3,842,472	)		(493,682	)
Non-current liabilities		(2,708,593	)		(348,001	)
Net assets of the joint venture		1,873,550			240,713
Revenue		6,881,692			884,161
Profit for the year		1,237,730			159,024