v3.26.1
TRADE AND OTHER PAYABLES (Tables)
 12 Months Ended
Mar. 31, 2026
Notes and other explanatory information [abstract]  
SCHEDULE OF TRADE AND OTHER PAYABLES
       
   As of March 31, 
   2025   2026 
   HKD   HKD 
Trade payables  $262,345   $1,175,539 
Payables to an investment partner   30,103,441    28,386,672 
Accrued salaries and bonus   688,220    840,890 
Other accrued expenses   45,000    

1,932,892

 
           
Trade and other payables  $31,099,006   $32,335,993 
Proceeds of subsequent issuance of ordinary shares received in advance   -    24,733,176 
SCHEDULE OF TRADE AND BILLS PAYABLE

An aging analysis of the trade and bills payables as at the end of the reporting period, based on the invoice date, is as follows:

 

       
   As of March 31, 
   2025   2026 
   HKD   HKD 
Within 1 month  $250,345   $74,080 
1 to 3 months   12,000    547,242 
Over 3 months   -    554,217 
Total  $262,345   $1,175,539