INCOME TAX EXPENSE (Tables)

12 Months Ended

Mar. 31, 2026

Notes and other explanatory information [abstract]

SCHEDULE OF INCOME TAX EXPENSE

The income tax expense can be reconciled to the loss before tax per the consolidated statement of loss and comprehensive loss as follows:

SCHEDULE OF INCOME TAX EXPENSE

		2026				2025				2024
		HK$				HK$				HK$

Loss for the period before income tax			(13,113,273	)			(5,982,220	)			(7,921,940	)

Tax at the domestic income tax rate of 16.5%			(2,163,690	)			(987,066	)			(1,307,120	)
Tax effect of income not taxable for tax purpose			(16,819	)			(2,790	)			(5,155	)
Tax effect of expenses not deductible			1,378,496				902,707				594,476
Tax effect of change in valuation allowance			802,013				87,149				717,799

Income tax expense			-				-				-

SUMMARY OF SIGNIFICANT COMPONENTS OF DEFERRED TAX ASSETS AND LIABILITIES

		2026				2025				2024
		HK$				HK$				HK$

Deferred Tax Assets:
Net operating loss carryforwards			6,994,679				6,758,225				7,240,421

Gross deferred tax assets			6,994,679				6,758,225				7,240,421
Valuation Allowance			(5,174,215	)			(4,372,203	)			(4,285,053	)

Deferred tax assets, net of valuation allowance			1,820,464				2,386,022				2,955,368

Deferred tax liabilities:
Property and equipment			(1,820,464	)			(2,386,022	)			(2,955,368	)

Deferred Tax Liabilities			(1,820,464	)			(2,386,022	)			(2,955,368	)

Deferred tax assets (liabilities), net			-				-				-