v3.26.1
Plant and Equipment, Net
 12 Months Ended
Mar. 31, 2026
Plant and Equipment, Net [Abstract]  
PLANT AND EQUIPMENT, NET

Note 6 — PLANT AND EQUIPMENT, NET

 

Plant and equipment, net, consisted of the following:

 

    As of March 31,  
    2025     2026     2026  
    HKD     HKD     US$  
Office equipment     21,508       21,508       2,743  
Less: accumulated depreciation     (21,508 )     (21,508 )     (2,743 )
Plant and equipment, net     –       –       –  

 

Depreciation expenses recognized for the years ended March 31, 2025 and 2026 amounted to nil and nil, respectively, as the plant and equipment were fully depreciated since 2023.

 

No impairment loss had been recognized during the years ended March 31, 2025 and 2026, respectively.