Intangible assets

12 Months Ended

Mar. 31, 2025

7.	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 2023		7,968			294,317			226,398			528,683
Additions		-			694,618			-			694,618
Exchange difference		(525	)		(19,388	)		(14,914	)		(34,827	)

As at 31 March 2024/1 April 2024		7,443			969,547			211,484			1,188,474
Intangible assets		7,443			969,547			211,484			1,188,474
Exchange difference		498			64,863			14,148			79,509

As at 31 March 2025		7,941			1,034,410			225,632			1,267,983
Intangible assets		7,941			1,034,410			225,632			1,267,983

Accumulated amortisation
As at 1 April 2023		7,697			94,181			226,398			328,276
Charge for the financial year		32			44,775			-			44,807
Exchange difference		(508	)		(6,990	)		(14,914	)		(22,412	)

As at 31 March 2024/1 April 2024		7,221			131,966			211,484			350,671
Intangible assets accumulated depreciation		7,221			131,966			211,484			350,671
Charge for the financial year		33			163,060			-			163,093
Exchange difference		484			11,274			14,148			25,906

As at 31 March 2025		7,738			306,300			225,632			539,670
Intangible assets accumulated depreciation		7,738			306,300			225,632			539,670

Carrying amount

As at 31 March 2025		203			728,110			-			728,313

As at 31 March 2024		222			837,581			-			837,803
Intangible assets, carrying amount		222			837,581			-			837,803

The amortisation of the intangible assets of the Group included in “other operating expenses” in the consolidated statements of profit or loss and other comprehensive income of the Group and the amortisation rate used are on a straight line basis which was based on the estimated useful lives of the intangible assets, at the following rates:

Trademark		10.00 years
Patent		6.25 years
Technical know-how of stem cells cultivation		5.00 years