PROPERTY, PLANT AND EQUIPMENT

12 Months Ended

Mar. 31, 2026

Notes and other explanatory information [abstract]

11.

PROPERTY, PLANT AND EQUIPMENT


	Leasehold improvement			Office equipment			Computer equipment		Total
	HK$’000			HK$’000			HK$’000		HK$’000

COST
At April 1, 2024		3,548			213			588		4,349
Write-offs		(1,048	)		(213	)		-		(1,261	)

At March 31, 2025 and 2026		2,500			-			588		3,088

ACCUMULATED DEPRECIATION
At April 1, 2024		2,784			213			588		3,585
Provided for the year		764			-			-		764
Write-off		(1,048	)		(213	)		-		(1,261	)

At March 31, 2025 and 2026		2,500			-			588		3,088

CARRYING VALUES
At March 31, 2026		-			-			-		-

At March 31, 2025		-			-			-		-

Depreciation expenses for the years ended March 31, 2024, 2025 and 2026 amounted to HK$833,000, HK$764,000 and HK$0 nil, respectively, which were included in administrative expenses. During the years ended March 31, 2024, 2025 and 2026, certain fully depreciated assets with a gross carrying amount of HK$nil, HK$1,261,000 and HK$0 nil were written off, respectively. Such write-off had no impact on the consolidated statements of profit or loss and other comprehensive income. No impairment losses were recognized during any of the years presented.

The above items of property, plant and equipment are depreciated on a straight-line basis, after taking into account of their estimated residual values, at the following rates per annum:

Schedule of estimated residual values
Leasehold improvement	20% - 33.33% ¹
Office equipment	20%
Computer equipment	20%

¹ Leasehold improvement is depreciated over useful life of 5 years (20% per annum) or over the lease term, whichever is shorter.