v3.26.1
Consolidated Statements of Cash Flows - USD ($)
 12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
CASH FLOWS FROM OPERATING ACTIVITIES:      
Loss from operations before income taxes $ (8,941,670) $ (7,970,071) $ (16,803,045)
Adjustments to reconcile net loss to net cash used in operating activities:      
Share option charge 1,605,260 734,989 1,121,273
Warrant charge 11,372
Forfeiture of options (3,069) (94,284) (1,419)
Depreciation of fixed assets 1,820 2,563 3,866
(Gain)/Loss on foreign exchange (700,750) (96,978) 55,183
Expenses settled in shares 32,302 3,452,769
Shares Issued in lieu of consultancy fees 321,729 437,497
Shares Issued in lieu of bonus 347,500
CLN Fees settled in shares 331,545
Shares Issued in lieu of interest   750,000
Convertible loan interest accrued 457,238 88,998
Net increase/(decrease) in related party balances (1,003,646) 500,616 (570,075)
Net (increase)/decrease in operating assets/other receivables 10,914 (90,403) 440,257
Net increase/(decrease) in trade and other payables 362,621 1,216,431 2,799,282
Cash inflow from taxation 1,953,653 1,998,364
Net cash used in operating activities (5,935,900) (1,810,931) (9,490,537)
CASH FLOWS FROM INVESTING ACTIVITIES      
Short Term Investments (6,000,000)
Acquisition of property, plant and equipment (6,080) (1,208)
Net cash used in investing activities (6,006,080) (1,208)
CASH FLOWS FROM FINANCING ACTIVITIES:      
Proceeds from fundraising, net and issuance of ordinary shares 25,023,336 1,705,742 6,208,508
Proceeds from convertible loan note 950,000
Net cash provided by financing activities 25,023,336 2,655,742 6,208,508
Net increase/(decrease) in cash and cash equivalents 13,081,356 843,603 (3,282,029)
Cash and cash equivalent, beginning of period 1,560,902 826,848 4,045,381
Exchange difference (47,990) (109,549) 63,496
Cash and cash equivalent, end of period 14,594,268 1,560,902 826,848
Non Cash items:      
Conversion of related party loan into shares 3,150,000
Conversion of convertible loan note into shares 950,000
Convertible loan note interest liability settled by the issuance of shares $ 546,236