| PROPERTY, PLANT AND EQUIPMENT |
10.
PROPERTY, PLANT AND EQUIPMENT
Details
of the Group’s property, plant and equipment are as follows:
SCHEDULE OF PROPERTY PLANT AND EQUIPMENT
| $ | |
IT equipment | | |
Total | |
| Cost | |
| | | |
| | |
| At 1 April 2025 | |
| 10,500 | | |
| 10,500 | |
| Additions | |
| 6,080 | | |
| 6,080 | |
| Disposals | |
| (1,679 | ) | |
| (1,679 | ) |
| Foreign exchange | |
| 104 | | |
| 104 | |
| | |
| | | |
| | |
| At March 31, 2026 | |
| 15,005 | | |
| 15,005 | |
| | |
| | | |
| | |
| Depreciation | |
| | | |
| | |
| At 1 April 2025 | |
| 8,465 | | |
| 8,465 | |
| Charge in year | |
| 1,820 | | |
| 1,820 | |
| Write Off Disposals | |
| (1,679 | ) | |
| (1,679 | ) |
| Foreign exchange | |
| 88 | | |
| 88 | |
| At March 31, 2026 | |
| 8,694 | | |
| 8,694 | |
| Net Book Value as at March 31, 2026 | |
| 6,311 | | |
| 6,311 | |
| $ | |
IT equipment | | |
Total | |
| Cost | |
| | | |
| | |
| At April 1, 2024 | |
| 10,467 | | |
| 10,467 | |
| Additions | |
| 1,208 | | |
| 1,208 | |
| Disposals | |
| (1,290 | ) | |
| (1,290 | ) |
| Foreign exchange | |
| 115 | | |
| 115 | |
| At March 31, 2025 | |
| 10,500 | | |
| 10,500 | |
| | |
| | | |
| | |
| Depreciation | |
| | | |
| | |
| At April 1, 2024 | |
| 7,117 | | |
| 7,117 | |
| Charge in year | |
| 2,563 | | |
| 2,563 | |
| Write Off Disposals | |
| (1,290 | ) | |
| (1,290 | ) |
| Foreign exchange | |
| 75 | | |
| 75 | |
| At March 31, 2025 | |
| 8,465 | | |
| 8,465 | |
| Net Book Value as at March 31, 2025 | |
| 2,035 | | |
| 2,035 | |
The
Group’s property, plant and equipment is located in the following operating segments:
SCHEDULE
OF PROPERTY PLANT AND EQUIPMENT LOCATED IN OPERATING SEGMENT
| Group | |
Net Book Value
March 31 2026 | |
| | |
$ | | |
| UK | |
| - | |
| US | |
| 6,311 | |
| Total | |
| 6,311 | |
| Group | |
Net Book Value
March 31 2025 | |
| | |
$ | | |
| UK | |
| 647 | |
| US | |
| 1,388 | |
| Total | |
| 2,035 | |
|