v3.25.4
Property and Equipment, Net
 6 Months Ended 12 Months Ended
Sep. 30, 2025
Mar. 31, 2025
Property and Equipment, Net [Abstract]    
Property and Equipment, net

6. Property and Equipment, net

 

Property and equipment, stated at cost less accumulated depreciation, consisted of the following as of September 30, 2025 and March 31, 2025:

 

   March 31,
2025		   September 30,
2025		   September 30,
2025		 
   HK$   HK$   US$ 
       (Unaudited)   (Unaudited) 
Office equipment   14,488    14,488    1,862 
Leasehold improvements   246,332    246,332    31,659 
Motor Vehicles   350,082    922,536    118,564 
Less: accumulated depreciation   (418,357)   (510,610)   (65,624)
Net book value   192,545    672,746    86,461 

 

Depreciation expense of property and equipment totaled HK$92,253 (US$11,857) and HK$35,009 for the six months ended September 30, 2025 and 2024, respectively.

6. Property and Equipment, net

 

Property and equipment, stated at cost less accumulated depreciation, consisted of the following as of March 31:

 

   2024   2025   2025 
   HK$   HK$   US$ 
Office equipment   14,488    14,488    1,862 
Leasehold improvements   246,332    246,332    31,663 
Motor Vehicles   350,082    350,082    44,998 
Less: accumulated depreciation   (342,506)   (418,357)   (53,774)
Net book value   268,396    192,545    24,749 

 

Depreciation expense of property and equipment totaled HK$75,851 (US$9,751) and HK$70,017 for the years ended March 31, 2025 and 2024, respectively.