RELATED PARTY DISCLOSURES (Tables)

6 Months Ended

Sep. 30, 2025

Notes and other explanatory information [abstract]

SCHEDULE OF COMPENSATION OF KEY MANAGEMENT PERSONNEL OF GROUP

Compensation of key management personnel of the Group.

	For the six months ended		For the six months ended
	September 30, 2025		September 30, 2024
	HK$		HK$
	(Unaudited)		(Unaudited)

Salaries, fees and other
Allowances (Note)		600,000		900,000
Salaries, fees and other allowances		600,000		900,000
Retirement benefit scheme
Contributions		-		-
Retirement benefit scheme contributions		-		-

Total		600,000		900,000

Note:

For the six months ended September 30, 2024, the directors’ emoluments were accounted for in administrative expenses amounting to HK$659,022 and in the cost of revenue amounting to HK$240,978.

SCHEDULE OF RELATED PARTY BALANCES

The amounts are unsecured, interest-free and repayable on demand. The related party balances are set out below:

SCHEDULE OF RELATED PARTY BALANCES

	September 30, 2025			March 31, 2025
	HK$			HK$
	(Unaudited)

Amount due to a shareholder
Joyful Star Limited		(689,922	)		(689,922	)
Amount due to a shareholder		(689,922	)		(689,922	)

Amounts due from/(to) directors
Dr Chan Kam Biu, Richard		(574,838	)		(621,243	)
Lui Lai Yuen		-			(200,000	)
Amounts due from/(to) directors		-			(200,000	)

Other borrowing
Ma Chi Heng		(990,000	)		(990,000	)
Other borrowing		(990,000	)		(990,000	)

Interest payable
Ma Chi Heng		(346,123	)		(321,400	)
Interest payable		(346,123	)		(321,400	)

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