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Parent Only Financial Information (Tables)
12 Months Ended
Dec. 31, 2025
Parent Only Financial Information [Abstract]  
Schedule of Condensed Balance Sheets

Condensed balance sheets

 

   As of December 31, 
   2024   2025   2025 
   HKD   HKD   US$ 
Current assets            
Amount due from subsidiaries   35,644,714    34,168,088    4,389,924 
Cash and cash equivalents   15,851    
    
 
    35,660,565    34,168,088    4,389,924 
Non-current assets               
Intangible assets   13,541,442    11,044,438    1,418,992 
Interests in a subsidiary   780    780    100 
    13,542,222    11,045,218    1,419,092 
                
Total assets   49,202,787    45,213,306    5,809,016 
                
Liabilities and shareholders’ equity               
Current liabilities               
Accrual   1,087,478    1,089,662    140,000 
Total liabilities   1,087,478    1,089,662    140,000 
                
Shareholders’ equity               
Class A Ordinary shares US$0.0003125 par value, 156,000,000 Class A shares authorized, and 3,464,018 shares issued and outstanding as of December 31, 2024 and 2025*   8,443    8,443    1,085 
Class B Ordinary shares, US$0.0003125 par value, 4,000,000 shares authorized, and 600,000 shares issued and outstanding as of December 31, 2024 and 2025*   1,463    1,463    188 
Additional paid-up capital   50,994,645    50,994,645    6,551,803 
Accumulated losses   (2,889,242)   (6,880,907)   (884,060)
Total shareholders’ equity   48,115,309    44,123,644    5,669,016 
Total liabilities and shareholders’ equity   49,202,787    45,213,306    5,809,016 

 

* Giving retroactive effect to (i) a share re-classification to 780,000,000 Class A ordinary shares and 20,000,000 Class B ordinary shares on March 3, 2025 and (ii) share consolidation of 5 to 1 on June 16, 2025.
Schedule of Condensed Statements of Loss

Condensed statements of loss

 

   For the years ended December 31, 
   2023   2024   2025   2025 
   HKD   HKD   HKD   US$ 
Operating expenses                
Amortization   
    1,481,738    2,497,003    320,815 
Professional fee   
    1,087,478    1,479,662    190,108 
Other general and administrative expenses   77,088    170,939    15,000    1,927 
Total operating expenses   77,088    2,740,155    3,991,665    512,850 
Loss before income taxes   (77,088)   (2,740,155)   (3,991,665)   (512,850)
Income taxes   
    
    
    
 
Net loss   (77,088)   (2,740,155)   (3,991,665)   (512,850)
Schedule of Condensed Statements of Cash Flows

Condensed statements of cash flows

 

   For the years ended December 31, 
   2023   2024   2025   2025 
   HKD   HKD   HKD   US$ 
Cash flows from operating activities                
Net loss   (77,088)   (2,740,155)   (3,991,665)   (512,850)
Adjustments to reconcile net loss to net cash used in operating activities                    
Amortization of intangible assets   
    1,481,738    2,497,003    320,815 
Changes in operating liability                    
Accrual   
    1,087,478    2,184    281 
Cash used in operating activities   (77,088)   (170,939)   (1,492,478)   (191,754)
                     
Cash flows from investing activities                    
Purchase of intangible assets   
    (15,023,180)   
    
 
Cash (used in) generated from investing activities   
    (15,023,180)   
    
 
                     
Cash flows from financing activities                    
Proceeds from initial public offerings   
    65,641,784    
    
 
Advanced from the shareholder   
    8,775    
    
 
Repayment from subsidiaries   
    
    1,476,627    189,717 
Advance to subsidiaries   
    (50,440,589)   
    
 
Amount due to a related party   77,088    
    
    
 
Cash generated from financing activities   77,088    15,209,970    1,476,627    189,717 
Net increase (decrease) in cash and cash equivalents   
    15,851    (15,851)   (2,037)
Cash and cash equivalents at the beginning of the year   
    
    15,851    2,037 
Cash and cash equivalents at the end of the year   
    15,851