XML 42 R17.htm IDEA: XBRL DOCUMENT
v3.26.1

PROPERTY, PLANT AND EQUIPMENT | 12 Months Ended
--- | ---
Mar. 31, 2026
Notes and other explanatory information [abstract] |
PROPERTY, PLANT AND EQUIPMENT |
| 11. | PROPERTY, PLANT AND EQUIPMENT
Schedule of property plant and equipment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Leasehold improvement |  |  | Office equipment |  |  | Computer equipment |  |  | Total |
|  | HK$’000 |  |  | HK$’000 |  |  | HK$’000 |  |  | HK$’000 |
COST |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At April 1, 2024 |  |  | 3,548 |  |  |  | 213 |  |  |  | 588 |  |  |  | 4,349 |
Write-offs |  |  | (1,048 | ) |  |  | (213 | ) |  |  | - |  |  |  | (1,261 | )
At March 31, 2025 and 2026 |  |  | 2,500 |  |  |  | - |  |  |  | 588 |  |  |  | 3,088 |
ACCUMULATED DEPRECIATION |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At April 1, 2024 |  |  | 2,784 |  |  |  | 213 |  |  |  | 588 |  |  |  | 3,585 |
Provided for the year |  |  | 764 |  |  |  | - |  |  |  | - |  |  |  | 764 |
Write-off |  |  | (1,048 | ) |  |  | (213 | ) |  |  | - |  |  |  | (1,261 | )
At March 31, 2025 and 2026 |  |  | 2,500 |  |  |  | - |  |  |  | 588 |  |  |  | 3,088 |
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$833,000, HK$764,000 and HK$0 nil, respectively, which were included in administrative expenses. During the years ended March 31, 2024, 2025 and 2026, certain fully depreciated assets with a gross carrying amount of HK$nil, HK$1,261,000 and HK$0 nil were written off, respectively. Such write-off had no impact on the consolidated statements of profit or loss and other comprehensive income. No impairment losses were recognized during any of the years presented. The above items of property, plant and equipment are depreciated on a straight-line basis, after taking into account of their estimated residual values, at the following rates per annum:
Schedule of estimated residual values |
Leasehold improvement | 20% - 33.33% 1
Office equipment | 20%
Computer equipment | 20%
1 Leasehold improvement is depreciated over useful life of 5 years (20% per annum) or over the lease term, whichever is shorter.

X
- Definition The entire disclosure for property, plant and equipment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2025-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2025-en-r&doctype=Standard&dita_xref=IAS16_g73-79_TI -URIDate 2025-03-27 + Details
Name: | ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory
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