v3.26.1
Consolidated Statements of Financial Position - HKD ($)
Mar. 31, 2026
Mar. 31, 2025
Current assets    
Cash and cash equivalent $ 36,308,320 $ 1,384,211
Prepayments and deposits 833,089 2,289,826
Trade and other receivables 5,448,282 1,643,862
Contract fulfilment costs 324,521 662,929
Deferred listing expenses 1,471,020
Total current assets 42,914,212 7,451,848
Non-current assets    
Property, plant and equipment 20,831,152 14,505,410
Right-of-use assets 572,673 169,512
Rental deposit 63,131
Prepayment 694,032 2,356,132
Total non-current assets 22,160,988 17,031,054
Total assets 65,075,200 24,482,902
Current liabilities    
Trade and other payables 2,407,049 9,914,613
Contract liabilities 4,667,773
Lease liabilities 194,501 169,581
Amount due to a shareholder 189,922 689,922
Amounts due to directors 392,298 821,243
Bank and other borrowings 6,978,895 29,223,655
Total current liabilities 10,162,665 45,486,787
Non-current liabilities    
Lease liabilities 368,621
Total liabilities 10,531,286 45,486,787
Shareholders’ equity (deficit)    
Share capital 100,425 78,000
Share premium 92,402,732 5,048,160
Other reserve 12,505,856 11,221,781
Accumulated deficit (50,465,099) (37,351,826)
Total Shareholders’ equity (deficit) 54,543,914 (21,003,885)
Total liabilities and shareholders’ equity/deficit $ 65,075,200 $ 24,482,902