| SCHEDULE OF RIGHT OF USE ASSETS |
SCHEDULE
OF RIGHT OF USE ASSETS
| | |
Leased properties | |
| | |
HK$ | |
| COST | |
| | |
| At April 1, 2024, March 31, 2025 and April 1, 2025 | |
| 678,050 | |
| Derecognition upon expiry of lease | |
| (678,050 | ) |
| Addition | |
| 624,735 | |
| | |
| | |
| At March 31, 2026 | |
| 624,735 | |
| | |
| | |
| DEPRECIATION | |
| | |
| At April 1, 2024 | |
| 282,521 | |
| Provided for the year | |
| 226,017 | |
| | |
| | |
| At March 31, 2025 | |
| 508,538 | |
| Provided for the year | |
| 221,574 | |
| Derecognition upon expiry of lease | |
| (678,050 | ) |
| | |
| | |
| At March 31, 2026 | |
| 52,062 | |
| | |
| | |
| CARRYING VALUES | |
| | |
| At March 31, 2026 | |
| 572,673 | |
| | |
| | |
| At March 31, 2025 | |
| 169,512 | |
| | |
| | |
| At March 31, 2024 | |
| 395,529 | |
|