v3.26.1
LONG-TERM PREPAYMENTS
 12 Months Ended
Mar. 31, 2026
Long-term Prepayments  
LONG-TERM PREPAYMENTS

NOTE – 8 LONG-TERM PREPAYMENTS

 

         2026 
   As of March 31, 
   2025   2026   2026 
   HKD   HKD   USD 
             
Current assets:               
Prepayments for operation  $1,714,066   $1,211,585   $155,332 
Prepayments for marketing expenses   903,290    370,129    47,452 
Prepayments for market advisory service   5,469,957    801,000    102,692 
Total prepaid expenses current  $8,087,313   $2,382,714   $305,476 
Non-current assets:               
Prepayments for operation   -    2,003    257 
Prepayments for marketing expenses   801,000    -    - 
Total  $8,888,313   $2,384,717   $305,733 

 

The long-term prepayments represented the services charges paid by the Company in advance, with their service periods of 12 to 24 months. The current portion of long-term prepayments as of March 31, 2025 and 2026 represent the prepaid expenses that will be utilized within 12 months after March 31, 2025 and 2026, respectively.