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INCOME TAXES (Tables)

12 Months Ended

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

X

- 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

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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
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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
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-Name Accounting Standards Codification
-Section 55
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-Publisher FASB
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-Section 50
-Paragraph 12
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