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INCOME TAXES (Tables) | 12 Months Ended
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Mar. 31, 2025
SCHEDULE OF PROVISION FOR INCOME TAXES | The provision for income taxes consisted of the following: SCHEDULE OF PROVISION FOR INCOME TAXES
|  | 2023 |  |  | 2024 |  |  | 2025 |  |  | 2025 |
|  | Years ended March 31, |
|  | 2023 |  |  | 2024 |  |  | 2025 |  |  | 2025 |
|  | HKD |  |  | HKD |  |  | HKD |  |  | USD |
Current tax |  | $ | 2,509 |  |  | $ | - |  |  | $ | 1,172 |  |  | $ | 150 |
Deferred tax |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Income tax expense |  | $ | 2,509 |  |  | $ | - |  |  | $ | 1,172 |  |  | $ | 150 |
SCHEDULE OF COMPONENTS OF DEFERRED TAX ASSETS | The following table sets forth the significant components of the deferred tax assets of the Company as of March 31, 2024 and 2025: SCHEDULE OF COMPONENTS OF DEFERRED TAX ASSETS
|  | 2024 |  |  | 2025 |  |  | 2025 |
|  | As of March 31, |
|  | 2024 |  |  | 2025 |  |  | 2025 |
|  | HKD |  |  | HKD |  |  | USD |
Deferred tax assets: |  |  |  |  |  |  |  |  |  |  |  |
Net operating loss carry forwards in Hong Kong |  | $ | 1,163,749 |  |  | $ | 3,798,573 |  |  | $ | 486,997 |
Net operating loss carry forwards in Singapore |  |  | - |  |  |  | 212,305 |  |  |  | 27,219 |
Less: valuation allowance |  |  | (1,163,749 | ) |  |  | (4,010,878 | ) |  |  | (514,216 | )
Deferred tax assets |  | $ | - |  |  | $ | - |  |  | $ | - |
HONG KONG |
SCHEDULE OF RECONCILIATION OF EFFECTIVE INCOME TAX RATE | The reconciliation of income tax rate to the effective income tax rate based on loss before income taxes for the years ended March 31, 2023, 2024 and 2025 are as follows: SCHEDULE OF RECONCILIATION OF EFFECTIVE INCOME TAX RATE
|  | 2023 |  |  | 2024 |  |  | 2025 |  |  | 2025 |
|  | Years ended March 31, |
|  | 2023 |  |  | 2024 |  |  | 2025 |  |  | 2025 |
|  | HKD |  |  | HKD |  |  | HKD |  |  | USD |
Loss before income taxes |  | $ | (1,039,994 | ) |  | $ | (3,726,580 | ) |  | $ | (15,899,998 | ) |  | $ | (2,038,461 | )
Statutory income tax rate |  |  | 16.5 | % |  |  | 16.5 | % |  |  | 16.5 | % |  |  | 16.5 | %
Income tax expense at statutory rate |  |  | (171,599 | ) |  |  | (614,886 | ) |  |  | (2,623,500 | ) |  |  | (336,346 | )
Items not subject to taxes |  |  | (60,838 | ) |  |  | (10,398 | ) |  |  | (23,519 | ) |  |  | (3,015 | )
Items not deductible from tax |  |  | - |  |  |  | 33,264 |  |  |  | 9,265 |  |  |  | 1,188 |
Property and equipment |  |  | 4,052 |  |  |  | 4,997 |  |  |  | 2,750 |  |  |  | 353 |
Valuation allowance |  |  | 228,385 |  |  |  | 587,023 |  |  |  | 2,635,004 |  |  |  | 337,820 |
Under-provision from prior years |  |  | 2,509 |  |  |  | - |  |  |  | - |  |  |  | - |
Income tax expense |  | $ | 2,509 |  |  | $ | - |  |  | $ | - |  |  | $ | - |
SINGAPORE |
SCHEDULE OF RECONCILIATION OF EFFECTIVE INCOME TAX RATE | SCHEDULE OF RECONCILIATION OF EFFECTIVE INCOME TAX RATE
|  | 2023 |  |  | 2024 |  |  | 2025 |  |  | 2025 |
|  | Years ended March 31, |
|  | 2023 |  |  | 2024 |  |  | 2025 |  |  | 2025 |
|  | HKD |  |  | HKD |  |  | HKD |  |  | USD |
Profit (loss) before income taxes |  | $ | 30,617 |  |  | $ | 26,510 |  |  | $ | (1,248,850 | ) |  | $ | (160,109 | )
Statutory income tax rate |  |  | 17 | % |  |  | 17 | % |  |  | 17 | % |  |  | 17 | %
Income tax expense at statutory rate |  |  | 5,205 |  |  |  | 4,507 |  |  |  | (212,305 | ) |  |  | (27,219 | )
Items not subject to taxes |  |  | (5,205 | ) |  |  | (4,507 | ) |  |  | - |  |  |  | - |
Valuation allowance |  |  | - |  |  |  | - |  |  |  | 212,305 |  |  |  | 27,219 |
Under-provision from prior years |  |  | - |  |  |  | - |  |  |  | 1,172 |  |  |  | 150 |
Income tax expense |  | $ | - |  |  | $ | - |  |  | $ | 1,172 |  |  | $ | 150 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 + Details
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