FINANCE COSTS (Details) |
12 Months Ended | |||
|---|---|---|---|---|
|
Mar. 31, 2026
USD ($)
|
Mar. 31, 2026
HKD ($)
|
Mar. 31, 2025
HKD ($)
|
Mar. 31, 2024
HKD ($)
|
|
| Notes and other explanatory information [abstract] | ||||
| Interest expense on lease liabilities | $ 18 | $ 68 | ||
| Interest expense on dividend payable with a related party (Note 17(b)) | 348 | |||
| Interest expense on trade payable with a third party | 7 | |||
| Imputed interest on amount due to a director | 21 | 160 | 170 | 158 |
| Imputed interest on amounts due to related parties, net | $ 6 | 47 | 88 | 65 |
| finance cost | $ 207 | $ 283 | $ 639 | |