v3.26.1
SCHEDULE OF INTEREST FLOWS ARE FLOATING RATE THE UNDISCOUNTED AMOUNT IS DERIVED FROM INTEREST RATE (Details) - HKD ($)
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
IfrsStatementLineItems [Line Items]      
Trade payables $ 197,040 $ 82,560  
Interest payables 589,997 3,000,465  
Accrued charges and other payables 1,620,012 6,831,588  
Amounts due to directors 392,298 821,243  
Amount due to a shareholder 189,922 689,922  
-floating rate 4,691,517 2,623,655  
-fixed rate 2,287,378 26,600,000  
Lease liabilities $ 610,500 $ 173,700  
Lease liabilities, Weighted Average Interest Rate 5.95% 5.95%  
Total $ 10,578,664 $ 40,823,133  
Total undiscounted cash flows 7,872,989 36,656,459  
Carring amount $ 6,978,895 $ 29,223,655 $ 29,787,975
Bank and other borrowings [member]      
IfrsStatementLineItems [Line Items]      
Borrowings, Weighted average interest rate 4.38% 8.24%  
Floating interest rate [member]      
IfrsStatementLineItems [Line Items]      
Borrowings, Weighted average interest rate 3.46% 3.00%  
Fixed interest rate [member]      
IfrsStatementLineItems [Line Items]      
Borrowings, Weighted average interest rate 6.25% 8.76%  
Financial liabilities at fair value, class [member]      
IfrsStatementLineItems [Line Items]      
Trade payables $ 197,040 $ 82,560  
Interest payables 589,997 3,000,465  
Accrued charges and other payables 1,620,012 6,831,588  
Amounts due to directors 392,298 821,243  
Amount due to a shareholder 189,922 689,922  
-floating rate 4,691,517 2,623,655  
-fixed rate 2,287,378 26,600,000  
Lease liabilities 563,122 169,581  
Total 10,531,286 40,819,014  
Carring amount 6,978,895 29,223,655  
Not later than one month [member]      
IfrsStatementLineItems [Line Items]      
Trade payables 197,040 82,560  
Interest payables 589,997 3,000,465  
Accrued charges and other payables 1,620,012 6,831,588  
Amounts due to directors 392,298 821,243  
Amount due to a shareholder 189,922 689,922  
-floating rate 4,691,517 2,623,655  
-fixed rate 2,287,378 26,600,000  
Lease liabilities 18,500 19,300  
Total 9,986,664 40,668,733  
Later than one month and not later than three months [member]      
IfrsStatementLineItems [Line Items]      
Trade payables  
Interest payables  
Accrued charges and other payables  
Amounts due to directors  
Amount due to a shareholder  
-floating rate  
-fixed rate  
Lease liabilities 37,000 38,600  
Total 37,000 38,600  
Later than three months and not later than one year [member]      
IfrsStatementLineItems [Line Items]      
Trade payables  
Interest payables  
Accrued charges and other payables  
Amounts due to directors  
Amount due to a shareholder  
-floating rate  
-fixed rate  
Lease liabilities 166,500 115,800  
Total 166,500 115,800  
Later than one year and not later than five years [member]      
IfrsStatementLineItems [Line Items]      
Trade payables  
Interest payables  
Accrued charges and other payables  
Amounts due to directors  
Amount due to a shareholder  
-floating rate  
-fixed rate  
Lease liabilities 388,500  
Total 388,500  
Later than five years [member]      
IfrsStatementLineItems [Line Items]      
Trade payables  
Interest payables  
Accrued charges and other payables  
Amounts due to directors  
Amount due to a shareholder  
-floating rate  
-fixed rate  
Lease liabilities  
Total  
Not later than one year [member]      
IfrsStatementLineItems [Line Items]      
Total undiscounted cash flows 2,347,635 8,717,693  
Later than one year and not later than two years [member]      
IfrsStatementLineItems [Line Items]      
Total undiscounted cash flows 2,347,635 2,697,174  
Later than two years and not later than five years [member]      
IfrsStatementLineItems [Line Items]      
Total undiscounted cash flows $ 3,177,719 $ 25,241,592