Information about leases for which the Group is lessees are presented below:

Schedule of right of use assets

	Office premises
	USD
Cost
As at 1 April 2023		1,170,590
Additions		447,201
Derecognition arising from lease termination		(138,528	)
Exchange difference		(82,533	)

As at 31 March 2024/1 April 2024		1,396,730
Right of use assets at cost		1,396,730
Additions		921,737
Derecognition arising from lease termination		(269,876	)
Exchange difference		103,211

As at 31 March 2025		2,151,802
Right of use assets at cost		2,151,802

Accumulated amortisation
As at 1 April 2023		703,075
Charge for the financial year		403,019
Derecognition arising from lease termination		(138,528	)
Exchange difference		(50,959	)

As at 31 March 2024/1 April 2024		916,607
Right of use assets accumulated amortization		916,607
Charge for the financial year		500,144
Derecognition arising from lease termination		(269,876	)
Exchange difference		64,772

As at 31 March 2025		1,211,647
Right of use assets accumulated amortization		1,211,647

Carrying amount

As at 31 March 2025		940,155

As at 31 March 2024		480,123
Right of use assets, carrying amount		480,123

The Group leases office premises, some of which include options to extend or terminate the leases. Management has assessed these options on a lease-by-lease basis and has excluded extension periods and early termination clauses from the lease term where it is not reasonably certain that the respective options will be exercised. Accordingly, the related lease liabilities and right-of-use assets have been measured based on the lease term excluding such optional periods.

IfrsStatementLineItems [Line Items]

Schedule of depreciation recognised on right-of-use assets

Depreciation raised

(337,136)