v3.26.1
Consolidated Balance Sheets - HKD ($)
Mar. 31, 2026
Mar. 31, 2025
ASSETS    
Equipment, net $ 64,991
Right-of-use assets 87,707 438,539
Non-current assets 87,707 503,530
Current assets:    
Intangible assets 3,107,201
Deposits and prepayments 21,354,016 11,278,456
Amount due from related parties 1,219,865
Amount due from joint operation parties 4,462,298 1,759,280
Investment on event projects 30,892,315 6,288,244
Contract assets 57,000
Inventory 305,307
Accounts and other receivables 8,049,392 17,082,085
Cash and bank balances 20,457,347 17,135,719
Total current assets 85,215,368 58,233,157
TOTAL ASSETS 85,303,075 58,736,687
Non-current liabilities:    
Bank borrowings 10,174,359 5,859,581
Lease liabilities 122,559
Total non-current liabilities 10,174,359 5,982,140
Current liabilities:    
Bank borrowings, current portion 8,584,558 7,978,822
Lease liabilities, current portion 122,558 534,235
Tax payable 2,088,347
Amount due to a shareholder 3,645,293 1,839,193
Amount due to a related party 288,350
Trade and other payables 32,335,993 31,099,006
Shares to be issued 24,733,176
Total current liabilities 69,421,578 43,827,953
TOTAL LIABILITIES 79,595,937 49,810,093
SHAREHOLDERS’ EQUITY    
Subscription receivables (3,974) (3,974)
Reserves 72,844,504 2,011,663
Retained earnings / (accumulated deficit) (67,136,276) 6,916,594
TOTAL SHAREHOLDERS’ EQUITY 5,707,138 8,926,594
TOTAL SHAREHOLDERS’ EQUITY AND LIABILITIES 85,303,075 58,736,687
Class A ordinary shares [member]    
SHAREHOLDERS’ EQUITY    
Ordinary shares, value [1] 2,806 2,233
Class B ordinary shares [member]    
SHAREHOLDERS’ EQUITY    
Ordinary shares, value [1] $ 78 $ 78
[1] The shares amounts are presented on a retroactive basis to reflect the reverse stock split effective after the reporting date. Please refer to Note 19 and 24 for details.