Taxes (Tables)

12 Months Ended

Dec. 31, 2025

Taxes [Abstract]

Schedule of Provision for Income Taxes

Significant components of the provision for income taxes are as follows:

	For the years ended December 31,
	2023		2024			2025		2025
	HKD		HKD			HKD		US$
Current:
Hong Kong		928,973		348,835			—		—
The UK		388,288		—			310,430		39,883
Deferred:
Hong Kong		7,876		(206,806	)		134,213		17,244
The UK		—		943,880			1,001,988		128,736
Total provision for income taxes		1,325,137		1,085,909			1,446,631		185,863

Schedule of Reconciles Cayman Islands Statutory Rates

The following table reconciles Hong Kong statutory rates to the effective tax rate:

	For the years ended December 31,
	2023					2024					2025
	HKD					HKD					HKD			US$
Income before tax		5,739,870					9,149,240					1,778,310			228,478
Income tax rate in the Cayman Islands, permanent tax holiday		—		—			—		—			—			—		—
Hong Kong statutory income tax rate		947,079		16.5	%		1,509,625		16.5	%		293,421			37,699		16.5	%
Effect of different tax rates		120,537		2.1	%		1,383,890		15.1	%		699,819			89,912		39.4	%
Income not taxable (a)		—		—			(4,219	)	—			(367,658	)		(47,237	)	(20.7	)%
Expense not deductible		401,791		7.0	%		164,216		1.8	%		18,259			2,346		1.0	%
Temporary not recognized		22,959		0.4	%		52,472		0.6	%		1,921,169			246,832		108.0	%
Utilization of tax loss		—		—			(1,849,075	)	(20.2	)%		(1,621,122	)		(208,282	)	(91.2	)%
Under provision of tax in prior years		—		—			—		—			502,743			64,593		28.3	%
Tax concession		(167,229	)	(2.9	)%		(171,000	)	(1.9	)%		—			—		—
Effective tax rate		1,325,137		23.1	%		1,085,909		11.9	%		1,446,631			185,863		81.3	%

(a) The amount for the year ended December 31, 2025 is fully represented to reversal of expected credit losses of HKD2,228,229.

Schedule of Deferred Tax Assets (Liabilities)

Deferred tax assets (liabilities) as of December 31, 2024 and 2025 consisted of the following:

	As of December 31,
	2024			2025			2025
	HKD			HKD			US$
Deferred tax assets:
Tax loss		2,456,246			1,173,027			150,711
Allowance for expected credit losses		440,251			72,592			9,327
Total deferred tax assets		2,896,497			1,245,619			160,038
Valuation allowance		(2,689,691	)		(1,173,027	)		(150,711	)
Deferred tax assets, net of valuation allowance		206,806			72,592			9,327
Deferred tax liabilities:
Depreciation		(920,142	)		(2,014,423	)		(258,813	)
Total deferred tax liabilities		(920,142	)		(2,014,423	)		(258,813	)