v3.26.1
Related Party Balances and Transactions (Tables)
 12 Months Ended
Mar. 31, 2026
Related Party Balances and Transactions [Abstract]  
Schedule of Related Party Transactions

Relationships with related parties

 

Name   Relationship
Ms. Wong Kit (“Ms. Wong”)   The Controlling Shareholder, chief executive officer of the Company, and director/chairwoman
Ms. Wong Ting Ting   Sister of Ms. Wong
Ms. Liu Qiong   Mother of Ms. Wong
Water F (Worldwide Hong Kong) Company Limited*   Owned by Ms. Wong (before July 9, 2025)

 

* The director and shareholder of Water F (Worldwide Hong Kong) Company Limited is changed with effective from July 9, 2025 and no longer a related party of the Company since the effective date of change.

 

Amounts due to a related party consists of the following:

 

        As of March 31,  
Name   Nature   2026     2025  
        US$     US$  
Ms. Wong Kit (“Ms. Wong”)   Amounts due to a director     (9,435 )     (214,603 )
          (9,435 )     (214,603 )
Schedule of Remuneration to Senior Management Remuneration to senior management for the years ended March 31, 2026, 2025 and 2024 were:

 

    Years ended March 31,  
    2026     2025     2024  
    US$     US$     US$  
Remuneration to senior management:                  
Salaries and other short-term employee benefits     218,507       183,243       166,174  
Payments to defined contribution pension schemes     4,613       6,324       6,860  
Total     223,120       189,567       173,034