XML 45 R20.htm IDEA: XBRL DOCUMENT
v3.26.1

PREPAYMENTS, DEPOSITS AND OTHER RECEIVABLES | 12 Months Ended
--- | ---
Mar. 31, 2026
Notes and other explanatory information [abstract] |
PREPAYMENTS, DEPOSITS AND OTHER RECEIVABLES |
| 14. | PREPAYMENTS, DEPOSITS AND OTHER RECEIVABLES
Schedule of prepayments and deposits and other receivables |  |  |  |  |  |  |  |
|  | As of March 31, |
|  | 2025 HK$’000 |  |  | 2026 HK$’000 |
Non-current assets |  |  |  |  |  |  |  |
Deposits – third parties |  |  | 105 |  |  |  | 203 |
Prepayments – third parties |  |  | - |  |  |  | 563 |
Non-current assets |  |  | 105 |  |  |  | 766 |
Current assets |  |  |  |  |  |  |  |
Deposits on lease – third parties |  |  | 366 |  |  |  | 292 |
Prepayments – third parties |  |  | 3 |  |  |  | 36 |
Other receivables – third parties |  |  | 7 |  |  |  | 36 |
Other receivables – related parties (Note 17(c)) |  |  | 160 |  |  |  | 1,945 |
Total deposits and receivables |  |  | 536 |  |  |  | 2,309 |

X
- Definition The disclosure of prepayments and other assets. [Refer: Other assets; Prepayments] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_10_e&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_DisclosureOfPrepaymentsAndOtherAssetsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_NotesAndOtherExplanatoryInformationAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration