XML 38 R13.htm IDEA: XBRL DOCUMENT
v3.26.1

ADMINISTRATIVE EXPENSES | 12 Months Ended
--- | ---
Mar. 31, 2026
Notes and other explanatory information [abstract] |
ADMINISTRATIVE EXPENSES |
| 7. | ADMINISTRATIVE EXPENSES
Schedule of administrative expenses |  |  |  |  |  |  |  |  |  |  |  |
|  | For the years ended March 31, |
|  | 2024 |  |  | 2025 |  |  | 2026 |
|  | HK$’000 |  |  | HK$’000 |  |  | HK$’000 |
Salaries and benefits |  |  | 32 |  |  |  | 341 |  |  |  | 390 |
Office and miscellaneous1 |  |  | 978 |  |  |  | 637 |  |  |  | 774 |
Rent, building management fees and rates |  |  | 253 |  |  |  | 407 |  |  |  | 1,166 |
Professional fees |  |  | 1,823 |  |  |  | 3,109 |  |  |  | 561 |
Depreciation – property, plant and equipment (Note 11) |  |  | 833 |  |  |  | 764 |  |  |  | - |
Depreciation – right-of-use assets (Note 12) |  |  | 973 |  |  |  | 730 |  |  |  | - |
Bank charges |  |  | 51 |  |  |  | 35 |  |  |  | 22 |
Others |  |  | 30 |  |  |  | 24 |  |  |  | 46 |
Total administrative expenses |  |  | 4,973 |  |  |  | 6,047 |  |  |  | 2,959 |
1 Office and miscellaneous mainly represent office supplies, insurance, recruitment expense, travelling, entertainment and sundry expenses. Professional fees mainly represent audit fees, legal fees and secretarial fees.

X
- 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_DisclosureOfGeneralAndAdministrativeExpenseExplanatory
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