| 7. |
ADMINISTRATIVE EXPENSES |
| Schedule of administrative expenses | |
| | | |
| | | |
| | |
| | |
For the year ended March 31, |
| | |
| 2023 | | |
| 2024 | | |
| 2025 | |
| | |
| HK$’000 | | |
| HK$’000 | | |
| HK$’000 | |
| | |
| | | |
| | | |
| | |
| Salaries and benefits | |
| - | | |
| 32 | | |
| 341 | |
| Office and miscellaneous1 | |
| 1,102 | | |
| 978 | | |
| 637 | |
| Rent, building management fees and rates | |
| 235 | | |
| 253 | | |
| 407 | |
| Professional fees | |
| 392 | | |
| 1,823 | | |
| 3,109 | |
| Depreciation – property, plant and equipment (Note 10) | |
| 883 | | |
| 833 | | |
| 764 | |
| Depreciation – right-of-use assets (Note 11) | |
| 973 | | |
| 973 | | |
| 730 | |
| Bank charges | |
| 20 | | |
| 51 | | |
| 35 | |
| Others | |
| 38 | | |
| 30 | | |
| 24 | |
| | |
| | | |
| | | |
| | |
| Total administrative expenses | |
| 3,643 | | |
| 4,973 | | |
| 6,047 | |
1 Office and miscellaneous mainly represent office
supplies, insurance, recruitment expense, travelling, entertainment and sundry expenses.
Professional fees mainly represent audit fees, legal fees and
secretarial fees.
|