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 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 | |
|