v3.25.2
LEASE LIABILITIES (Tables)
12 Months Ended
Mar. 31, 2025
Notes and other explanatory information [abstract]  
SCHEDULE OF CHANGES IN LEASE LIABILITY

Changes in lease liability is as follows:

 

   At 31 March   At 31 March 
   2025   2024 
   USD   USD 
At 1 April   365,356    - 
Increase in lease liability   -    482,619 
Interest expense (note 8)   17,236    18,328 
Lease modification adjustment   (5,955)   (25,837)
Reduction in lease liability   (138,962)   (109,754)
At the end of the period/year   237,675    365,356 
SCHEDULE OF LEASE LIABILITIES

Classified in the consolidated statements of financial position as follows:

 

   At 31 March   At 31 March 
   2025   2024 
    USD    USD 
Current   126,808    122,076 
Non-current   110,867    243,280 
Lease liabilities   237,675    365,356 
SCHEDULE OF MATURITY OF LEASE LIABILITIES

Maturity of lease liabilities is as follows:

 

   At 31 March   At 31 March 
   2025   2024 
   USD   USD 
Not later than one year   135,670    139,619 
Later than one year and not later than five years   113,058    255,969 
Maturity of lease liabilities   248,728    395,588 
Finance costs   (11,053)   (30,232)
Present value of minimum lease payments   237,675    365,356