| Schedule of intangible assets |
Schedule
of intangible assets
| | |
Trademark | | |
Patent | | |
Technical know-how of stem cells cultivation | | |
Total | |
| | |
USD | | |
USD | | |
USD | | |
USD | |
| | |
| | |
| | |
| | |
| |
| Cost | |
| | | |
| | | |
| | | |
| | |
| As at 1 April 2022 | |
| 8,368 | | |
| 309,082 | | |
| 237,756 | | |
| 555,206 | |
| Exchange difference | |
| (400 | ) | |
| (14,765 | ) | |
| (11,358 | ) | |
| (26,523 | ) |
| | |
| | | |
| | | |
| | | |
| | |
| As at 31 March 2023/1 April 2023 | |
| 7,968 | | |
| 294,317 | | |
| 226,398 | | |
| 528,683 | |
| Additions | |
| - | | |
| 707,028 | | |
| - | | |
| 707,028 | |
| Exchange difference | |
| (525 | ) | |
| (31,798 | ) | |
| (14,914 | ) | |
| (47,237 | ) |
| | |
| | | |
| | | |
| | | |
| | |
| Charge of the financial year | |
| - | | |
| - | | |
| - | | |
| - | |
| As at 31 March 2024 | |
| 7,443 | | |
| 969,547 | | |
| 211,484 | | |
| 1,188,474 | |
| | |
| | | |
| | | |
| | | |
| | |
| Accumulated amortisation | |
| | | |
| | | |
| | | |
| | |
| As at 1 April 2022 | |
| 7,957 | | |
| 49,453 | | |
| 190,204 | | |
| 247,614 | |
| Charge of the financial year | |
| 119 | | |
| 46,725 | | |
| 44,929 | | |
| 91,773 | |
| Exchange difference | |
| (379 | ) | |
| (1,997 | ) | |
| (8,735 | ) | |
| (11,111 | ) |
| | |
| | | |
| | | |
| | | |
| | |
| As at 31 March 2023/1 April 2023 | |
| 7,697 | | |
| 94,181 | | |
| 226,398 | | |
| 328,276 | |
| Intangible assets | |
| 7,697 | | |
| 94,181 | | |
| 226,398 | | |
| 328,276 | |
| Charge of the financial year | |
| 32 | | |
| 44,775 | | |
| - | | |
| 44,807 | |
| Exchange difference | |
| (508 | ) | |
| (6,990 | ) | |
| (14,914 | ) | |
| (22,412 | ) |
| | |
| | | |
| | | |
| | | |
| | |
| As at 31 March 2024 | |
| 7,221 | | |
| 131,966 | | |
| 211,484 | | |
| 350,671 | |
| Intangible assets | |
| 7,221 | | |
| 131,966 | | |
| 211,484 | | |
| 350,671 | |
| | |
| | | |
| | | |
| | | |
| | |
| Carrying amount | |
| | | |
| | | |
| | | |
| | |
| As at 31 March 2023 | |
| 271 | | |
| 200,136 | | |
| - | | |
| 200,407 | |
| | |
| | | |
| | | |
| | | |
| | |
| As at 31 March 2024 | |
| 222 | | |
| 837,581 | | |
| - | | |
| 837,803 | |
| Intangible assets, carrying amount | |
| 222 | | |
| 837,581 | | |
| - | | |
| 837,803 | |
|