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OTHER PAYABLES AND ACCRUALS | 12 Months Ended
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Mar. 31, 2026
Notes and other explanatory information [abstract] |
OTHER PAYABLES AND ACCRUALS |
| 20. | OTHER PAYABLES AND ACCRUALS
Schedule of other payables and accuruals |  |  |  |  |  |  |  |
|  | As of March 31, |
|  | 2025 |  |  | 2026 |
|  |  | HK$’000 |  |  |  | HK$’000 |
Other payables to related parties (Note 17(c)) |  |  | 1,756 |  |  |  | - |
Other payables to third parties |  |  | - |  |  |  | 2,090 |
Accrued operating expenses |  |  | 1,322 |  |  |  | 31 |
Other payables and accuruals |  |  | 3,078 |  |  |  | 2,121 |

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