v3.25.2
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
Mar. 31, 2025
USD ($)
Mar. 31, 2025
HKD ($)
Mar. 31, 2024
HKD ($)
Non-current assets      
Property, plant and equipment $ 764
Right-of-use assets 730
Deferred offering costs 211 1,643
Prepayments, deposits and other receivables 13 105 105
Total Non-current assets 224 1,748 1,599
Current assets      
Inventories 4,449 34,705 18,603
Prepayments, deposits and other receivables 69 536 580
Trade receivables - net 1,885 14,704 24,991
Bank balances - client accounts 6,988 54,503 60,240
Bank balances and cash 780 6,084 4,282
Total current assets 14,171 110,532 108,696
Total assets 14,395 112,280 110,295
SHAREHOLDERS’ EQUITY      
Subscription receivables (1) (10) (10)
Additional paid-in capital 1 9 9
Other reserves 3,055 23,827 23,569
Retained earnings 1,879 14,658 4,572
Total equity 4,936 38,503 28,159
Current liabilities      
Trade payables 7,158 55,829 61,667
Other payables and accruals 395 3,078 1,621
Lease liabilities - current portion 843
Loan from a former related company 19 150 150
Dividend payables 6,444
Amount due to a director 437 3,407 3,168
Tax payables 1,450 11,313 8,243
Total liabilities 9,459 73,777 82,136
Total shareholders’ equity and liabilities 14,395 112,280 110,295
Class A Ordinary [Member]      
SHAREHOLDERS’ EQUITY      
Ordinary stock value 1 9 9
Class B Ordinary [Member]      
SHAREHOLDERS’ EQUITY      
Ordinary stock value $ 1 $ 10 $ 10