v3.25.2
Consolidated Statements of Financial Position - USD ($)
Mar. 31, 2025
Mar. 31, 2024
ASSETS    
Right-of-use assets $ 225,672 $ 357,202
Rental deposit 45,463 35,431
Plant and equipment
Total non-current assets 271,135 392,633
Trade receivables, net 1,394,545 182,334
Contract assets 750 69,354
Other receivables, deposit and prepayment 1,066,191 253,476
Restricted bank balance 399,400
Cash and cash equivalents 3,111,141 76,620
Total current assets 5,972,027 581,784
LIABILITIES    
Trade payables (200,660) (788,798)
Other payables and accruals (706,874) (596,870)
Tax payables (8,917)
Deferred revenues (505,424) (322,826)
Due to a related company (34,579) (34,579)
Due to immediate holding company (5,345,929)
Loans from immediate holding company (1,930,993)
Loan from a related company (1,140,931)
Lease liabilities, current (126,808) (122,076)
Convertible loan notes, current (3,975,534)
Total current liabilities (1,574,345) (14,267,453)
Lease liabilities, net of current portion (110,867) (243,280)
Preferred shares (9,359,000)
Convertible loan notes, net of current portion (114,808)
Total non-current liabilities (110,867) (9,717,088)
Net current assets (liabilities) 4,397,682 (13,685,669)
Net assets (liabilities) 4,557,950 (23,010,124)
EQUITY (DEFICIT)    
Share Capital 1,150 477
Share Premium 25,689,436
Capital reserve 5,126,150 3,752,192
Warrant reserve 79,263,200
Exchange reserve (1,651) (1,681)
Share option reserve 1,076,345 2,409,689
Accumulated losses (106,596,680) (29,170,801)
Total equity (deficit) $ 4,557,950 $ (23,010,124)