v3.26.1
CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
Mar. 31, 2026
USD ($)
Mar. 31, 2026
HKD ($)
Mar. 31, 2025
HKD ($)
Non-current assets      
Property, plant and equipment
Right-of-use assets  
Deferred offering costs 1,643
Prepayments, deposits and other receivables 98 766 105
Total Non-current assets 98 766 1,748
Current assets      
Inventories 2,951 23,020 34,705
Prepayments, deposits and other receivables 296 2,309 536
Trade receivables - net 8,282 64,600 14,704
Bank balances - client accounts 124 965 54,503
Bank balances and cash 944 7,360 6,084
Total current assets 12,597 98,254 110,532
Total assets 12,695 99,020 112,280
SHAREHOLDERS’ EQUITY      
Subscription receivables (10)
Additional paid-in capital 4,814 37,550 9
Other reserves 3,081 24,034 23,827
Retained earnings 3,180 24,817 14,658
Total equity 11,078 86,421 38,503
Current liabilities      
Trade payables 238 1,858 55,829
Other payables and accruals 272 2,121 3,078
Lease liabilities - current portion  
Loan from a former related company 150
Amount due to a director 412 3,204 3,407
Tax payables 695 5,416 11,313
Total liabilities 1,617 12,599 73,777
Total shareholders’ equity and liabilities 12,695 99,020 112,280
Class A Ordinary [Member]      
SHAREHOLDERS’ EQUITY      
Ordinary stock value 1 9 9
Class B Ordinary [Member]      
SHAREHOLDERS’ EQUITY      
Ordinary stock value $ 2 $ 11 $ 10