SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - HKD ($) |
3 Months Ended | 12 Months Ended | ||
|---|---|---|---|---|
Mar. 31, 2026 |
Mar. 31, 2026 |
Mar. 31, 2025 |
Mar. 31, 2024 |
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| IfrsStatementLineItems [Line Items] | ||||
| Profit (loss) | $ 74,052,870 | $ (6,425,533) | $ (7,088,874) | |
| Retirement plan costs | 230,227 | 157,899 | 72,827 | |
| Government grants | $ 178,124 | |||
| Deposit liabilities | 800,000 | 800,000 | ||
| Cash and bank balances at central banks | 20,457,347 | 20,457,347 | 17,135,719 | |
| Other assets | 800,000 | 800,000 | ||
| Trade and other receivables | $ 8,049,392 | $ 8,049,392 | $ 17,082,085 | |
| Investment on project [member] | Bottom of range [member] | ||||
| IfrsStatementLineItems [Line Items] | ||||
| Investment in project for year | 3 years | |||
| Investment on project [member] | Top of range [member] | ||||
| IfrsStatementLineItems [Line Items] | ||||
| Investment in project for year | 5 years | |||
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- References No definition available.
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- Definition Useful life measured as period of project investment. No definition available.
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- Definition The amount of cash and bank balances held at central banks. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The amount of deposit liabilities held by the entity. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The amount of assistance by government in the form of transfers of resources to an entity in return for past or future compliance with certain conditions relating to the operating activities of the entity, recognised as deferred income. They exclude those forms of government assistance that cannot reasonably have a value placed upon them and transactions with government that cannot be distinguished from the normal trading transactions of the entity. [Refer: Deferred income other than contract liabilities; Government [member]] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The amount of assets that the entity does not separately disclose in the same statement or note. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of trade receivables and other receivables. [Refer: Trade receivables; Other receivables] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The increase (decrease) in net assets available for benefits resulting from transfers from (to) other retirement benefit plans. [Refer: Assets (liabilities) of benefit plan] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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