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RIGHT-OF-USE ASSETS | 12 Months Ended
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Mar. 31, 2026
RIGHT-OF-USE ASSETS |
12. | RIGHT-OF-USE ASSETS
Schedule of right of use assets |  |  |  |
|  |  | Leased properties HK$’000 |
COST |  |  |  |
At April 1, 2024 |  |  | 2,919 |
Write-off |  |  | (2,919 | )
At March 31, 2025 and 2026 |  |  | - |
ACCUMULATED DEPRECIATION |  |  |  |
At April 1, 2024 |  |  | 2,189 |
Provided for the year |  |  | 730 |
Write-off |  |  | (2,919 | )
At March 31, 2025 and 2026 |  |  | - |
CARRYING VALUES |  |  |  |
At March 31, 2026 |  |  | - |
At March 31, 2025 |  |  | - |
Depreciation expenses for the years ended March 31, 2024, 2025 and 2026 amounted to HK$973,000, HK730,000 and HK$nil, respectively, which were included in administrative expenses. No impairment losses were recognized during any of the years presented. During the year ended March 31, 2025, the lease term for certain right-of-use assets expired. As the related assets had been fully depreciated, their gross carrying amount of HK$2,919,000 were written off, resulting in no impact on the consolidated statements of profit or loss and other comprehensive income.

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- Definition The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2025-01-01 -Paragraph 53 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2025-en-r&anchor=para_53&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 115 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_115&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 115 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_115&doctype=Standard -URIDate 2025-03-27 + Details
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Period Type: | duration