| Schedule of Related Party |
As of September 30, 2025 and
March 31, 2025, the balances of amounts due from a related party was as follows:
| | |
March 31,
2025 | | |
September 30,
2025 | | |
September 30,
2025 | |
| | |
HK$ | | |
HK$ | | |
US$ | |
| | |
| | |
(Unaudited) | | |
(Unaudited) | |
| Act Media Co. Limited (a) | |
(1) | |
| 54,200 | | |
| 522,164 | | |
| 67,108 | |
| Pump Studio Limited (b) | |
(2) | |
| 190,000 | | |
| — | | |
| — | |
| | |
| |
| 244,200 | | |
| 522,164 | | |
| 67,108 | |
| (1) | The balance represented the account receivable from Act Media
Co. Limited which were advertising service that the Company provided. The amount was trade in nature, unsecured, interest-free and within
general credit period. |
| (2) | The balance represented the account receivable from Pump Studio
Limited which was other service that the Company provided. The amount was trade in nature, unsecured, interest-free and within general
credit period. |
As of September 30, 2025 and
March 31, 2025, the balances of amounts due to related parties were as follows:
| | |
| |
March 31,
2025 | | |
September 30,
2025 | | |
September 30,
2025 | |
| | |
| |
HK$ | | |
HK$ | | |
US$ | |
| | |
| |
| | |
(Unaudited) | | |
(Unaudited) | |
| Mr. Shum Tsz Cheung (a) | |
(1) | |
| 1,409,403 | | |
| 1,244,821 | | |
| 159,984 | |
| Act Media Co. Limited (b) | |
(2) | |
| 54,075 | | |
| 503,650 | | |
| 64,729 | |
| Chen Wei (c) | |
(3) | |
| — | | |
| 7,670 | | |
| 985 | |
| | |
| |
| 1,463,478 | | |
| 1,756,141 | | |
| 225,698 | |
| (1) | The balance represented the advance from the shareholder. The
amount was unsecured, interest-free and repayable on demand. |
| (2) | The balance represented the account payable from Act Media Co.
Limited which were advertising service that provided to the Company. The amount was trade in nature, unsecured, interest-free and within
general credit period. |
| (3) | The balance represented the advance from the director of the
subsidiary. The amount was unsecured, interest-free and repayable on demand. |
For the six months ended
September 30, 2025 and 2024, the related party transactions were as follows:
| | |
Note | |
2024 | | |
2025 | | |
2025 | |
| | |
| |
HK$ | | |
HK$ | | |
US$ | |
| | |
| |
(Unaudited) | | |
(Unaudited) | | |
(Unaudited) | |
| Advertising service fee paid to Act Media Co.
Limited (a) | |
(1) | |
| 839,421 | | |
| 503,650 | | |
| 64,729 | |
| Advertising service fee paid to I am Media Limited (b) | |
(1) | |
| 71,250 | | |
| 47,250 | | |
| 6,073 | |
| Other cost paid to Pump Studio Limited (c) | |
(2) | |
| 18,467 | | |
| — | | |
| — | |
| Advertising services fee received from Act Media Co. Limited (a) | |
(3) | |
| 33,600 | | |
| 25,000 | | |
| 3,213 | |
| Celebrity fee received from Act Media Co. Limited (a) | |
(4) | |
| 129,500 | | |
| 761,664 | | |
| 97,889 | |
| Advertising services fee received from Pump Studio Limited (c) | |
(3) | |
| 10,000 | | |
| — | | |
| — | |
| (1) | Act Media Co. Limited and I am Media Limited provided online and offline advertising and web banner services for the Company and the related parties charged an advertising fee for providing such services. The price was agreed between both parties and the advertising service was charged with reference to the market price of the advertising service. The advertising service was recorded as advertising fee in the cost of services. |
| (2) | Pump Studio Limited charged the Company for other cost of the
Company. The amount was recorded in the Company’s cost of service. |
| (3) | The Company mainly provided online and offline advertising service
for Act Media Co. Limited and Pump Studio Limited and the Company charged a fee for the service. The online and offline advertising fee
was recorded as revenue. |
| (4) | The Company solicited celebrities for Act Media Co. Limited
to promote the customers’ advertising campaigns. The celebrity fee was recorded as revenue. |
|
As of March 31, 2025 and
2024, the balances of amounts due from a related party was as follows:
| | |
2024 | | |
2025 | | |
2025 | |
| | |
HK$ | | |
HK$ | | |
US$ | |
| Act Media Co. Limited (a) | |
| (1) | | |
| 103,000 | | |
| 54,200 | | |
| 6,967 | |
| Pump Studio Limited (b) | |
| (2) | | |
| 190,000 | | |
| 190,000 | | |
| 24,422 | |
| | |
| | | |
| 293,000 | | |
| 244,200 | | |
| 31,389 | |
| (1) | The balance represented the account receivable from Act Media Co. Limited which were advertising service
that the Company provided. The amount was trade in nature, unsecured, interest-free and within general credit period. |
| (2) | The balance represented the account receivable from Pump Studio Limited which was other service that the
Company provided. The amount was trade in nature, unsecured, interest-free and within general credit period. |
As of March 31, 2025 and
2024, the balances of amounts due to related parties were as follows:
| | |
| | |
2024 | | |
2025 | | |
2025 | |
| | |
| | |
HK$ | | |
HK$ | | |
US$ | |
| Mr. Shum Tsz Cheung (a) | |
| (1) | | |
| 3 | | |
| 1,409,403 | | |
| 181,160 | |
| Act Media Co. Limited (b) | |
| (2) | | |
| 1,670,702 | | |
| 54,075 | | |
| 6,951 | |
| I am Media Limited (c) | |
| (3) | | |
| 205,875 | | |
| — | | |
| — | |
| | |
| | | |
| 1,876,580 | | |
| 1,463,478 | | |
| 188,111 | |
| (1) | The balance represented the advance from the shareholder. The
amount was unsecured, interest-free and repayable on demand. |
| (2) | The balance represented the account payable from Act Media Co.
Limited which were advertising service that provided to the Company. The amount was trade in nature, unsecured, interest-free and within
general credit period. |
| (3) | The balance represented the account payable from I am Media
Limited which were advertising service that provided to the Company. The amount was trade in nature, unsecured, interest-free and within
general credit period. |
For the years ended March 31,
2025, 2024 and 2023, the related party transactions were as follows:
| | |
Note | |
2024 | | |
2025 | | |
2025 | |
| | |
| |
HK$ | | |
HK$ | | |
US$ | |
| Advertising service fee paid to Act Media Co. Limited (a) | |
| (1) | |
| 3,934,433 | | |
| 1,415,546 | | |
| 181,949 | |
| Celebrity fee paid to Act Media Co. Limited (a) | |
| (2) | |
| 28,200 | | |
| 23,300 | | |
| 2,995 | |
| Advertising service fee paid to I am Media Limited (b) | |
| (1) | |
| 535,875 | | |
| 189,375 | | |
| 24,342 | |
| Advertising service fee paid to Pump Studio Limited (c) | |
| (1) | |
| 17,500 | | |
| — | | |
| — | |
| Other cost paid to Pump Studio Limited (c) | |
| (3) | |
| — | | |
| 18,467 | | |
| 2,374 | |
| Advertising services fee received from Act Media Co. Limited (a) | |
| (4) | |
| 46,000 | | |
| 33,600 | | |
| 4,319 | |
| Celebrity fee received from Act Media Co. Limited (a) | |
| (5) | |
| 1,045,200 | | |
| 290,200 | | |
| 37,301 | |
| Advertising services fee received from Pump Studio Limited (c) | |
| (4) | |
| 165,000 | | |
| 157,850 | | |
| 20,289 | |
| Other services fee received from Pump Studio Limited (c) | |
| (6) | |
| 190,000 | | |
| — | | |
| — | |
| (1) | Act Media Co. Limited, I am Media Limited and Pump Studio Limited
provided online and offline advertising and web banner services for the Company and the related parties charged an advertising fee for
providing such services. The price was agreed between both parties and the advertising service was charged with reference to the market
price of the advertising service. The advertising service was recorded as advertising fee in the cost of services. |
| | |
| (2) | Act Media Co. Limited and Pump Studio Limited charged the Company
for a fee for soliciting celebrity to promote the customers’ advertising campaigns. The amount was recorded in the Company’s
cost of service. |
| | |
| (3) | Pump Studio Limited charged the Company for other cost of the
Company. The amount was recorded in the Company’s cost of service. |
| | |
| (4) | The Company mainly provided online and offline advertising service
for Act Media Co. Limited and Pump Studio Limited and the Company charged a fee for the service. The online and offline advertising fee
was recorded as revenue. |
| | |
| (5) | The Company solicited celebrities for Act Media Co. Limited to promote the customers’ advertising
campaigns. The celebrity fee was recorded as revenue. |
| | |
| (6) | The Company provided administrative services for Pump Studio Limited to promote the customers’ advertising
campaigns. The other services was recorded as revenue. |
|