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PREPAYMENTS (Tables)

6 Months Ended

Sep. 30, 2025

Prepayments

SCHEDULE OF PREPAYMENTS

SCHEDULE OF PREPAYMENTS  

		March 31, 2025				September 30, 2025				September 30, 2025
		As of
		March 31, 2025				September 30, 2025				September 30, 2025
		HKD				HKD				USD
		(Audited)
Current assets:
Prepayments for operation		$	1,714,066			$	1,415,538			$	181,479
Prepayments for marketing expenses			903,290				1,137,290				145,807
Prepayments for market advisory service			5,469,957				2,436,290				312,345
Prepayments current		$	8,087,313			$	4,989,118			$	639,631
Non-current assets:
Prepayments for marketing expenses			801,000				-				-
Total		$	8,888,313			$	4,989,118			$	639,631

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- Definition

Tabular disclosure of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer; the aggregate carrying amount of current assets, not separately presented elsewhere in the balance sheet; and other deferred costs.

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