v3.25.2
TAXATION (Tables)
 12 Months Ended
Mar. 31, 2025
Notes and other explanatory information [abstract]  
Schedule of taxation expense
               
   For the year ended March 31,
    2023    2024    2025 
    HK$’000    HK$’000    HK$’000 
                
Hong Kong               
- Charged for the year   4,332    2,085    3,203 
                
Cayman Islands               
- Charged for the year   -    -    - 
                
    4,332    2,085    3,203 
Schedule of profit before tax
               
   For the year ended March 31,
    2023    2024    2025 
    HK$’000    HK$’000    HK$’000 
                
Profit before tax   5,206    11,296    13,289 
Income tax rate   16.5%   16.5%   16.5%
                
Tax at the domestic income tax rate of 16.5%   859    1,864    2,192 
                
Tax effect of income not taxable for tax purpose   (42)   -    (3,926)
Tax effect of expenses not deductible for tax purpose   3,551    247    4,505 
Tax effect of two-tier profits tax rates regime   (165)   (165)   (165)
Tax effect of tax loss not recognized   35    102    498 
Unrecognized temporary differences   121    113    102 
Utilization of tax losses previously not recognized   (15)   (52)   - 
Tax concession   (12)   (24)   (3)
                
Taxation for the year   4,332    2,085    3,203