DEFERRED OFFERING COSTS

12 Months Ended

Mar. 31, 2026

Notes and other explanatory information [abstract]

DEFERRED OFFERING COSTS

13.

DEFERRED OFFERING COSTS

Schedule of deferred offering costs
		As of March 31,
		2025				2026
		HK$’000				HK$’000
Legal fees			741				-
Other professional expenses			902				-

Deferred offering cost			1,643				-