ADMINISTRATIVE EXPENSES (Details) - HKD ($) |
12 Months Ended | ||
|---|---|---|---|
Mar. 31, 2026 |
Mar. 31, 2025 |
Mar. 31, 2024 |
|
| Notes and other explanatory information [abstract] | |||
| Salaries and benefits | $ 390 | $ 341 | $ 32 |
| Office and miscellaneous1 | 774 | 637 | 978 |
| Rent, building management fees and rates | 1,166 | 407 | 253 |
| Professional fees | 561 | 3,109 | 1,823 |
| Depreciation – property, plant and equipment (Note 11) | 764 | 833 | |
| Depreciation – right-of-use assets (Note 12) | 730 | 973 | |
| Bank charges | 22 | 35 | 51 |
| Others | 46 | 24 | 30 |
| Total administrative expenses | $ 2,959 | $ 6,047 | $ 4,973 |