Property, plant and equipment

12 Months Ended

Mar. 31, 2024

5.	Property, plant and equipment

	Furniture and fittings			Office equipment			Medical equipment			Computer equipment			Renovation			Laboratory			Air conditioner			Mobile device			Laboratory equipment			Plant and machinery			Computer and ICT			Signboard			Motor vehicles			Total
	USD			USD			USD			USD			USD			USD			USD			USD			USD			USD			USD			USD			USD			USD

Cost
As at 1 April 2022		75,847			96,665			1,251			175,972			699,652			2,297,908			1,260			940			754,360			400,616			4,132			-			283,024			4,791,627
Additions		4,156			2,327			23,425			1,566			4,077			120,184			-			314			85,703			23,466			9,249			-			-			274,467
Written off		-			-			(1,015	)		-			-			(10,817	)		-			-			(10,112	)		(126,204	)		-			-			-			(148,148	)
Exchange difference		(3,591	)		(4,600	)		114			(8,394	)		(33,391	)		(108,916	)		(60	)		(43	)		(35,445	)		(19,940	)		(125	)		-			(13,520	)		(227,911	)

As at 31 March 2023/ 1 April 2023		76,412			94,392			23,775			169,144			670,338			2,298,359			1,200			1,211			794,506			277,938			13,256			-			269,504			4,690,035
Additions		3,557			7,699			-			30,094			78,274			-			-			-			25,536			30,891			560			44,706			-			221,317
Written off		(4,694	)		(5,916	)		-			-			(92,614	)		-			-			-			-			-			-			-			-			(103,224	)
Exchange difference		(5,012	)		(6,250	)		(1,567	)		(11,670	)		(43,908	)		(151,410	)		(79	)		(79	)		(52,789	)		(18,852	)		(884	)		(784	)		(17,754	)		(311,038	)

As at 31 March 2024		70,263			89,925			22,208			187,568			612,090			2,146,949			1,121			1,132			767,253			289,977			12,932			43,922			251,750			4,497,090

Accumulated depreciation
As at 1 April 2022		36,565			49,125			570			46,014			330,758			229,791			509			480			187,903			172,196			707			-			258,252			1,312,870
Charge for the financial year		7,312			7,895			2,196			16,483			66,116			228,989			119			148			96,948			39,510			770			-			13,375			479,861
Written off		-			-			(118	)		-			-			(1,983	)		-			-			(6,904	)		(69,981	)		-			-			-			(78,986	)
Exchange difference		(1,690	)		(2,285	)		(11	)		(2,069	)		(15,284	)		(9,204	)		(24	)		(21	)		(8,273	)		(8,464	)		(28	)		-			(12,232	)		(59,585	)

As at 31 March 2023/ 1 April 2023		42,187			54,735			2,637			60,428			381,590			447,593			604			607			269,674			133,261			1,449			-			259,395			1,654,160
Beginning		42,187			54,735			2,637			60,428			381,590			447,593			604			607			269,674			133,261			1,449			-			259,395			1,654,160
Charge for the financial year		7,430			7,702			4,521			16,995			63,059			217,523			85			134			93,229			28,307			1,314			5,702			9,612			455,613
Written off		(2,806	)		(2,188	)		-			-			(84,147	)		-			-			-			-			-			-			-			-			(89,141	)
Exchange difference		(2,859	)		(3,702	)		(254	)		(4,280	)		(24,767	)		(33,305	)		(41	)		(42	)		(19,401	)		(9,276	)		(118	)		(101	)		(17,257	)		(115,403	)

As at 31 March 2024		43,952			56,547			6,904			73,143			335,735			631,811			648			699			343,502			152,292			2,645			5,601			251,750			1,905,229
Ending		43,952			56,547			6,904			73,143			335,735			631,811			648			699			343,502			152,292			2,645			5,601			251,750			1,905,229

Carrying amount

As at 31 March 2023		34,225			39,657			21,138			108,716			288,748			1,850,766			596			604			524,832			144,677			11,807			-			10,109			3,035,875

As at 31 March 2024		26,311			33,378			15,304			114,425			276,355			1,515,138			473			433			423,751			137,685			10,287			38,321			-			2,591,861
Property, plant and equipment, carrying amount		26,311			33,378			15,304			114,425			276,355			1,515,138			473			433			423,751			137,685			10,287			38,321			-			2,591,861

Included in property, plant and equipment of the Group is motor vehicles under hire-purchase with net book value of approximately USD Nil (2023: USD10,109). These motor vehicles have been charged to local licensed banks for hire-purchase as disclosed in Note 18.