PROPERTY, PLANT AND EQUIPMENT (Tables)

12 Months Ended

Mar. 31, 2026

Notes and other explanatory information [abstract]

SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT

		Office equipment				Computer					Property			Machinery and Equipment- truck				Machinery and Equipment- System				Total
		HK$				HK$					HK$			HK$				HK$				HK$
COST
At March 31, 2024			169,958				20,995				-				63,000				33,181,644				33,435,597
Additions			-				6,898				-				-				-				6,898

At March 31, 2025			169,958				27,893				-				63,000				33,181,644				33,442,495
Additions			19,129				12,778				9,820,100				-				-				9,852,007

At March 31, 2026			189,087				40,671				9,820,100				63,000				33,181,644				43,294,502
Cost of property, plant and equipment			189,087				40,671				9,820,100				63,000				33,181,644				43,294,502

DEPRECIATION
At March 31, 2024			78,602				2,700				-				54,600				15,333,568				15,469,470
Provided for the year			33,992				4,888				-				8,400				3,420,335				3,467,615

At March 31, 2025			112,594				7,588				-				63,000				18,753,903				18,937,085
Provided for the year			32,625				7,980				64,659				-				3,421,001				3,526,265

At March 31, 2026			145,219				15,568				64,659				63,000				22,174,904				22,463,350
Depreciation of property, plant and equipment			145,219				15,568				64,659				63,000				22,174,904				22,463,350
CARRYING VALUES
At March 31, 2026			43,868				25,103				9,755,441				-				11,006,740				20,831,152

At March 31, 2025			57,364				20,305				-				-				14,427,741				14,505,410

At March 31, 2024			91,356				18,295				-				8,400				17,848,076				17,966,127
Carrying value of property, plant and equipment			91,356				18,295				-				8,400				17,848,076				17,966,127