v3.26.1
RELATED PARTY TRANSACTIONS AND BALANCES (Tables)
 12 Months Ended
Mar. 31, 2026
Notes and other explanatory information [abstract]  
SCHEDULE OF COMPENSATION OF KEY MANAGEMENT PERSONNEL

 

  a) Compensation of key management personnel of the Company.

 

      2026   2025   2024 
      HK$   HK$   HK$ 
                
Salaries, fees and other allowances    

1,230,000

    1,920,000    1,920,000 
Retirement benefit scheme contributions     -    -    16,661 
                  
Total     1,230,000    1,920,000    1,936,661 
SCHEDULE OF RELATED PARTY BALANCES

The amounts are unsecured, interest-free and repayable on demand. The related party balances are set out below:

 

       
   As at March 31, 
   2026   2025 
   HK$   HK$ 
         
Amount due to a shareholder          
Joyful Star Limited   (189,922)   (689,922)
Amount due from (to) shareholders   (189,922)   (689,922)
           
Amounts due to directors          
Dr Chan Kam Biu, Richard   (392,298)   (621,243)
Lui Lai Yuen   -   (200,000)
           
Other payable          
Lui Lai Yuen and Chan Koon Wah Charles   (5,800)   -