v3.26.1
Schedule of income tax expense reconciliation (Details) - USD ($)
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Income Tax Disclosure [Abstract]      
(Loss) / Income before income taxes $ (1,203,345) $ 1,296,989 $ 1,239,650
Hong Kong Profits Tax rate 16.50% 16.50% 16.50%
Income taxes computed at Hong Kong Profits Tax rate $ (198,552) $ 214,003 $ 204,542
Reconciling items:      
Tax effect of income that is not taxable [1] (76) (10) (4)
Tax effect of expense that is not deductible 168,330 78,025 68
Tax losses not recognized 27,913
Effect of two-tier tax rate (21,154) (21,154)
Statutory tax deduction (tax holiday) [2] (192) (385)
Total $ (2,385) $ 270,671 $ 183,067
[1] Income that is not taxable mainly consisted of the government subsidies which are non-taxable under Hong Kong income tax law.
[2] It represents a reduction granted by the Hong Kong SAR Government of 100% of the tax payable subject to a maximum reduction of HKD3,000 (2025: HKD1,500) for each business.