PROPERTY, PLANT AND EQUIPMENT (Tables)

12 Months Ended

Mar. 31, 2026

Notes and other explanatory information [abstract]

Schedule of 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			-				-				-				-

Schedule of estimated residual values

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.