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FINANCIAL INSTRUMENTS (Details) | Mar. 31, 2026 USD ($) | Mar. 31, 2026 HKD ($) | Mar. 31, 2025 HKD ($)
--- | --- | --- | ---
Amortized cost |  |  |
Trade receivables - net |  | $ 64,600 | $ 14,704
Deposit and other receivables |  | 98,260 | 38,888
Amount due to a director | $ 412 | 3,204 | 3,407
Categories Of Financial Instruments [Member] |  |  |
Amortized cost |  |  |
Trade receivables - net |  | 64,600 | 14,704
Deposit and other receivables |  | 2,476 | 638
Bank balance – client accounts |  | 965 | 54,503
Bank balances and cash |  | 7,360 | 6,084
Financial assets |  | 75,401 | 75,929
Trade payables |  | 1,858 | 55,829
Other payables |  | 2,090 | 1,756
Amount due to a director |  | 3,204 | 3,407
Loan from a former related company |  |  | 150
Financial liabilities |  | $ 7,152 | $ 61,142

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