RELATED PARTY TRANSACTIONS AND BALANCE (Tables)

6 Months Ended

Jun. 30, 2026

RELATED PARTY TRANSACTIONS AND BALANCE

Schedule of company rented office spaces from related party

Property address	Leasing period	Monthly leasing fee
3/F, Mow Hing Industrial Building, 205 Wai Yip Street, Kwun Tong, Kowloon, Hong Kong	July 1, 2024 to June 30, 2025	$	1,278 (HK$10,000)
Room B3, Block B, 3/F, Mow Hing Industrial Building, 205 Wai Yip Street, Kwun Tong, Kowloon, Hong Kong	July 1, 2025 to June 30, 2027	$	1,917 (HK$15,000)

Schedule of related party transactions

Due to related party	As of June 30, 2026 (Unaudited)		As of December 31, 2025 (Audited)
Related party B– operating	$	165,364	$	65,412
Related party B– financing		-		12,848
Total	$	165,364	$	78,260