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ACCOUNTS RECEIVABLE, NET (Tables)

12 Months Ended

Mar. 31, 2025

Receivables [Abstract]

SCHEDULE OF ACCOUNTS RECEIVABLE, NET

Accounts receivable, net consisted of the following:

 SCHEDULE OF ACCOUNTS RECEIVABLE, NET

		2024				2025				2025
		As of March 31,
		2024				2025				2025
		HKD				HKD				USD
Accounts receivable – third parties		$	2,591,154			$	2,546,327			$	326,452
Less: allowance for expected credit losses			(1,080,870	)			(682,489	)			(87,499	)
Accounts receivable, net		$	1,510,284			$	1,863,838			$	238,953

SCHEDULE OF ALLOWANCE FOR DOUBTFUL ACCOUNTS

The following table presents the activities in the allowance for expected credit losses:

 SCHEDULE OF ALLOWANCE FOR DOUBTFUL ACCOUNTS

		2023				2024				2025				2025
		Years ended March 31,
		2023				2024				2025				2025
		HKD				HKD				HKD				USD
Balance at April 1,		$	297,107			$	855,652			$	1,080,870			$	138,573
Balance		$	297,107			$	855,652			$	1,080,870			$	138,573
Written-off			-				-				(499,756	)			(64,071	)
Allowance for expected credit losses			558,069				225,347				101,712				13,040
Exchange translation difference			476				(129	)			(338	)			(43	)
Balance at March 31,		$	855,652			$	1,080,870			$	682,489			$	87,499
Balance		$	855,652			$	1,080,870			$	682,489			$	87,499

X

- Definition

Tabular disclosure of allowance for credit loss on accounts receivable.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-13

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X

- References

No definition available.

+ Details

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X

- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(4))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(3))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

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