Schedule of profit before tax (Details) |
12 Months Ended | |||
|---|---|---|---|---|
|
Mar. 31, 2025
USD ($)
|
Mar. 31, 2025
HKD ($)
|
Mar. 31, 2024
HKD ($)
|
Mar. 31, 2023
HKD ($)
|
|
| Notes and other explanatory information [abstract] | ||||
| Profit before tax | $ 1,704 | $ 13,289 | $ 11,296 | $ 5,206 |
| Income tax rate | 16.50% | 16.50% | 16.50% | 16.50% |
| Tax at the domestic income tax rate of 16.5% | $ 2,192 | $ 1,864 | $ 859 | |
| Tax effect of income not taxable for tax purpose | (3,926) | (42) | ||
| Tax effect of expenses not deductible for tax purpose | 4,505 | 247 | 3,551 | |
| Tax effect of two-tier profits tax rates regime | (165) | (165) | (165) | |
| Tax effect of tax loss not recognized | 498 | 102 | 35 | |
| Unrecognized temporary differences | 102 | 113 | 121 | |
| Utilization of tax losses previously not recognized | (52) | (15) | ||
| Tax concession | (3) | (24) | (12) | |
| Taxation for the year | $ 3,203 | $ 2,085 | $ 4,332 | |