Related Party Balances and Transactions (Tables)

12 Months Ended

Mar. 31, 2024

Related Party Balances and Transactions [Abstract]

Schedule of Purchase Products from a Related Party

The Company’s relationships with related parties who had transactions with the Company are summarized as follows:

Related Party Name		Relationship to the Company
Mr. Ching Tim Hoi (“Mr. Ching”)		Controlling shareholder, CEO and Chairman of the Company and Director of Pure Beauty, Director of Raytech Holdings Company Limited, and Executive Director of Zhongshan Raytech
Zhongshan Raytech Electric Appliances Manufacturing Company Limited (“Zhongshan Raytech”)		An entity controlled by Mr. Ching

Schedule of Amount Due from a Director

Amount due from a director

						As of March 31,
Name of related party		Relationship		Nature of transactions		2023				2024				2024
						HKD				HKD				US$
Mr. Ching		Mr. Ching is a director of Pure Beauty		The receivable represented payments made on behalf of the director and shareholder by Pure Beauty. The loan agreement provides that borrowings are interest-free and are payable on demand. The amount was wholly settled in cash subsequently on June 28, 2024.			992,026				145,166				18,550
				Total			992,026				145,166				18,550

Schedule of Due to a Related Party Consisted

Due to a related party consisted of the following:

		As of March 31,
		2023				2024				2024
		HKD				HKD				US$
Name of related party
Zhongshan Raytech			8,768,420				24,278,340				3,102,306
Total			8,768,420				24,278,340				3,102,306

Schedule of Purchase Products from a Related Party

Purchase products from a related party

		For the years ended March 31,
		2022				2023				2024				2024
		HKD				HKD				HKD				US$
Name of a related party
Zhongshan Raytech			24,221,784				28,301,082				47,704,656				6,095,741
Total			24,221,784				28,301,082				47,704,656				6,095,741