| SCHEDULE OF PREPAYMENTS AND DEPOSITS, TRADE AND OTHER RECEIVABLES |
SCHEDULE OF PREPAYMENTS AND DEPOSITS, TRADE AND OTHER RECEIVABLES
| | |
As at March 31,
| |
| | |
2026 | | |
2025 | |
| | |
HK$ | | |
HK$ | |
| | |
| | |
| |
| Trade receivables | |
| 5,411,404 | | |
| 1,632,602 | |
| Less: Provision for expected credit losses | |
| - | | |
| - | |
| | |
| | | |
| | |
| Total | |
| 5,411,404 | | |
| 1,632,602 | |
| Other receivables | |
| 36,878 | | |
| 11,260 | |
| Less: Provision for expected credit loss | |
| - | | |
| - | |
| | |
| | | |
| | |
| Trade and other receivables | |
| 5,448,282 | | |
| 1,643,862 | |
| Prepayments and deposits | |
| 1,590,252 | | |
| 4,053,457 | |
| Prepayment for project cost | |
| - | | |
| 592,501 | |
| | |
| | | |
| | |
| Total | |
| 7,038,534 | | |
| 6,289,820 | |
| Less: Receivables and prepayments and deposits within twelve months shown under current
assets | |
| (6,281,371 | ) | |
| (3,933,688 | ) |
| | |
| | | |
| | |
| Rental deposits and prepayments shown under non-current assets | |
| 757,163 | | |
| 2,356,132 | |
|
| SCHEDULE OF ANALYSIS OF TRADE RECEIVABLES |
The
following is an aged analysis of trade receivables (net of allowance for credit losses) presented based on the invoice date at the end
of the reporting period, which approximates the revenue recognition dates:
SCHEDULE OF ANALYSIS OF TRADE RECEIVABLES
| | |
2026 | | |
2025 | |
| | |
HK$ | | |
HK$ | |
| | |
| | | |
| | |
| Up to 30 days | |
| 5,411,404 | | |
| 1,632,602 | |
| Trade receivables | |
| 5,411,404 | | |
| 1,632,602 | |
|