v3.26.1
TAXATION (Tables)
 12 Months Ended
Mar. 31, 2026
Notes and other explanatory information [abstract]  
Schedule of taxation expense
                       
    For the years ended March 31,  
    2024     2025     2026  
    HK$’000     HK$’000     HK$’000  
                   
Hong  Kong                        
- Charged for the year     2,085       3,203       2,195  
- Underprovision in prior years     -       -       13  
                         
Cayman Islands                        
- Charged for the year     -       -       -  
                         
      2,085       3,203       2,208  
Schedule of profit before tax
                       
    For the year ended March 31,  
    2024     2025     2026  
    HK$’000     HK$’000     HK$’000  
Profit before tax     11,296       13,289       12,367  
Income tax rate     16.5 %     16.5 %     16.5 %
                         
Tax at the domestic income tax rate of 16.5%     1,864       2,192       2,041  
                         
Tax effect of income not taxable for tax purpose     -       (3,926 )     (1,899 )
Tax effect of expenses not deductible for tax purpose     247       4,505       34  
Tax effect of two-tier profits tax rates regime     (165 )     (165 )     (165 )
Tax effect of tax loss not recognized     102       498       491  
Unrecognized temporary differences     113       102       1,696  
Utilization of tax losses previously not recognized     (52 )     -       -  
Underprovision in respect of prior years     -       -       13  
Tax concession     (24 )     (3 )     (3 )
                         
Taxation for the year     2,085       3,203       2,208