RELATED PARTY TRANSACTIONS AND BALANCES (Tables)
|
12 Months Ended |
Mar. 31, 2026 |
|---|
| Notes and other explanatory information [abstract] |
|
| SCHEDULE OF RELATED PARTY TRANSACTIONS |
Amount
due from/(to) a shareholder
SCHEDULE OF RELATED PARTY TRANSACTIONS
| | |
2025 | | |
2026 | |
| | |
As of March 31, | |
| | |
2025 | | |
2026 | |
| | |
HKD | | |
HKD | |
| Seto Wai Yue | |
$ | (1,839,193 | ) | |
$ | (3,645,293 | ) |
| Amount due from/(to) a shareholder | |
$ | (1,839,193 | ) | |
$ | (3,645,293 | ) |
|
| SCHEDULE OF PROCEEDS AND PAYMENTS TO SHAREHOLDER |
During
the years ended March 31, 2024, 2025 and 2026, the proceeds and payments to a shareholder are as follows
SCHEDULE
OF PROCEEDS AND PAYMENTS TO SHAREHOLDER
| | |
2024 | | |
2025 | | |
2026 | |
| | |
Years ended March 31, | |
| | |
2024 | | |
2025 | | |
2026 | |
| | |
HKD | | |
HKD | | |
HKD | |
| Proceeds from a shareholder | |
$ | 18,039,849 | | |
$ | 9,177,530 | | |
$ | 7,213,210 | |
| Payments to a shareholder | |
| (21,742,460 | ) | |
| (4,387,903 | ) | |
| (5,407,110 | ) |
| Proceeds and payments to a shareholder | |
| (21,742,460 | ) | |
| (4,387,903 | ) | |
| (5,407,110 | ) |
|
| SCHEDULE OF AMOUNT DUE FROM TO RELATED PARTY |
Amount
due from/(to) a related party
SCHEDULE
OF AMOUNT DUE FROM TO RELATED PARTY
| | |
March 31, 2025 | | |
March 31, 2026 | |
| | |
As of | | |
As of | |
| | |
March 31, 2025 | | |
March 31, 2026 | |
| | |
HKD | | |
HKD | |
| I Dao Cao Limited | |
$ | (288,350 | ) | |
$ | - | |
| Exit Operations Limited | |
$ | 1,219,865 | | |
$ | - | |
| Amount due from/(to) a related party | |
$ | 1,219,865 | | |
$ | - | |
|
| SCHEDULE OF REVENUE FROM RELATED PARTY |
Revenue
SCHEDULE
OF REVENUE FROM RELATED PARTY
| | |
2024 | | |
2025 | | |
2026 | |
| | |
Years ended March 31, | |
| | |
2024 | | |
2025 | | |
2026 | |
| | |
HKD | | |
HKD | | |
HKD | |
| Exit (HK) Limited | |
| | | |
| | | |
| | |
| - Provision of event management services | |
| - | | |
| - | | |
| - | |
| - Sales of goods | |
| - | | |
| - | | |
| - | |
| - Design and others | |
| 20,000 | | |
| - | | |
| - | |
| Exit Catering Limited – sale of goods | |
| 317,586 | | |
| - | | |
| - | |
| Exit Operations Limited | |
| | | |
| | | |
| | |
| - Revenue of café operation | |
| - | | |
| 431,509 | | |
| - | |
| - Sales of goods | |
| - | | |
| 20,250 | | |
| - | |
| Earthling Catering Limited – design and others | |
| - | | |
| - | | |
| - | |
| Revenues, related party | |
$ | 337,586 | | |
$ | 451,759 | | |
$ | - | |
|
| SCHEDULE OF COST REVENUE |
Cost
of Revenue
SCHEDULE
OF COST REVENUE
| | |
2024 | | |
2025 | | |
2026 | |
| | |
Years ended March 31, | |
| | |
2024 | | |
2025 | | |
2026 | |
| | |
HKD | | |
HKD | | |
HKD | |
| Exit Operations Limited –cost of café operation | |
$ | - | | |
$ | 264,350 | | |
$ | - | |
| Exit HK Limited – royalty fee | |
$ | - | | |
$ | - | | |
$ | 230,759 | |
|