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OKYO:PhaseIIHumanClinicalTrialMember 2025-04-01 2026-03-31 0001849296 OKYO:PhaseIIIHumanClinicalTrialMember 2025-04-01 2026-03-31 iso4217:USD shares iso4217:USD shares pure OKYO:Integer false FY 0001849296

20-F false true 2026-03-31 --03-31 2026 false false 001-41386 OKYO Pharma Limited Y7 OKYO Pharma Limited Martello Court Admiral Park St. Peter Port GG GY1 3HB Chief Financial Officer 107 Cheapside London EC2V 6DN GB +44 20 7495 2379 kshah@okyopharma.com 52479527 No No Yes Yes Non-accelerated Filer true false false false International Financial Reporting Standards false true We believe cybersecurity is critical to advancing our technological advancements. As a biopharmaceutical company, we face a multitude of cybersecurity threats that range from attacks common to most industries, such as ransomware and denial-of service. Our customers, suppliers, subcontractors, and business partners face similar cybersecurity threats, and a cybersecurity incident impacting us or any of these entities could materially adversely affect our operations, performance, and results of operations. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90D_ecyd--CybersecurityRiskManagementProcessesIntegratedFlag_dbT_c20250401__20260331_zBbJ5r3k615f">These cybersecurity threats and related risks make it imperative that we expend resources on cybersecurity. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90B_ecyd--CybersecurityRiskBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock_c20250401__20260331_znLitn0ouwS6">Our <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90F_ecyd--CybersecurityRiskProcessForInformingBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock_c20250401__20260331_zVH5cvkxDi87">Board of Directors oversees management’s processes for identifying and mitigating risks, including cybersecurity risks, to help align our risk exposure with our strategic objectives. Senior leadership, including our cybersecurity consultant, regularly briefs the Board of Directors on our cybersecurity and information security posture and the Board of Directors is apprised of cybersecurity incidents deemed to have a moderate or higher business impact, even if immaterial to us. The full Board retains oversight of cybersecurity because of its importance. In the event of an incident, we intend to follow our detailed incident response playbook, which outlines the steps to be followed from incident detection to mitigation, recovery, and notification, including notifying functional areas (e.g., legal), as well as senior leadership and the Board, as appropriate. Our Cybersecurity consultant has extensive information technology and program management experience. We have implemented a governance structure and processes to assess, identify, manage, and report cybersecurity risks. As a biopharmaceutical company, we must comply with extensive regulations, including requirements imposed by the Federal Drug Administration related to adequately safeguarding patient information and reporting cybersecurity incidents to the SEC. We work with our cybersecurity consultant on assessing cybersecurity risk and on policies and practices aimed at mitigating these risks. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90A_ecyd--CybersecurityRiskManagementProcessesIntegratedTextBlock_c20250401__20260331_z5GLSYYRkhs3">We believe we are positioned to meet the requirements of the SEC. In addition to following SEC guidance and implementing pre-existing third party frameworks, we have developed our own practices and frameworks, which we believe enhance our ability to identify and manage cybersecurity risks. Third parties also play a role in our cybersecurity. We engage <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90C_ecyd--CybersecurityRiskManagementThirdPartyEngagedFlag_dbT_c20250401__20260331_zSy0pGfQCgS4">third-party services to conduct evaluations of our security controls, whether through penetration testing, independent audits, or consulting on best practices to address new challenges. Assessing, identifying, and managing cybersecurity related risks are factored into our overall business approach. We rely heavily on our supply chain to deliver our products and services, and a cybersecurity incident at a supplier, subcontractor or business partner could materially adversely impact us. We require that our subcontractors report cybersecurity incidents to us so that we can assess the impact of the incident on us. Notwithstanding the extensive approach we take to cybersecurity, we may not be successful in preventing or mitigating a cybersecurity incident that could have a material adverse effect on us. While we maintain cybersecurity insurance, the costs related to cybersecurity threats or disruptions may not be fully insured. true Our <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90F_ecyd--CybersecurityRiskProcessForInformingBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock_c20250401__20260331_zVH5cvkxDi87">Board of Directors oversees management’s processes for identifying and mitigating risks, including cybersecurity risks, to help align our risk exposure with our strategic objectives. Senior leadership, including our cybersecurity consultant, regularly briefs the Board of Directors on our cybersecurity and information security posture and the Board of Directors is apprised of cybersecurity incidents deemed to have a moderate or higher business impact, even if immaterial to us. The full Board retains oversight of cybersecurity because of its importance. In the event of an incident, we intend to follow our detailed incident response playbook, which outlines the steps to be followed from incident detection to mitigation, recovery, and notification, including notifying functional areas (e.g., legal), as well as senior leadership and the Board, as appropriate. Our Cybersecurity consultant has extensive information technology and program management experience. We have implemented a governance structure and processes to assess, identify, manage, and report cybersecurity risks. Board of Directors We believe we are positioned to meet the requirements of the SEC. In addition to following SEC guidance and implementing pre-existing third party frameworks, we have developed our own practices and frameworks, which we believe enhance our ability to identify and manage cybersecurity risks. Third parties also play a role in our cybersecurity. We engage <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90C_ecyd--CybersecurityRiskManagementThirdPartyEngagedFlag_dbT_c20250401__20260331_zSy0pGfQCgS4">third-party services to conduct evaluations of our security controls, whether through penetration testing, independent audits, or consulting on best practices to address new challenges. Assessing, identifying, and managing cybersecurity related risks are factored into our overall business approach. true 2814 We have audited the accompanying Consolidated Balance Sheets of OKYO Pharma Limited and its subsidiary (the “Group”) as of March 31, 2026 and the related Consolidated Statements of Operations and Comprehensive Loss, Consolidated Statements of Shareholders’ Equity and Consolidated Statements of Cash Flows for each of the two years in the period ended March 31, 2026 and the related notes (collectively referred to as the “consolidated financial statements”). In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of the Group as of March 31, 2026 and 2025 and the results of its operations and its cash flows for each of the two years in the period ended March 31, 2026 in conformity with International Financial Reporting Standards as issued by the International Accounting Standards Board. PKF Littlejohn LLP London, England

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3150000 950000 546236 1. Reporting Entity OKYO Pharma Limited (the “Company” or “OKYO”) is a company domiciled in Guernsey and listed on the NASDAQ Capital Market (NASDAQ: OKYO). The Company was previously dual listed with a standard listing on the main market of the London Stock Exchange (LSE: OKYO) until May 22, 2023 when it delisted from the standard segment of the main market of the London Stock Exchange. Leveraging extensive ophthalmology expertise across research, clinical development, regulatory affairs, and commercialization, OKYO is advancing a pipeline designed to improve outcomes for patients suffering from debilitating ocular diseases that impact vision, ocular comfort, and quality of life. OKYO’s lead program, urcosimod, is being developed as a potential first-in-class treatment for neuropathic corneal pain, a severe condition for which there are currently no FDA-approved therapies. The ultimate parent of the Group is Panetta Partners Limited, incorporated in the British Virgin Islands.

2. ACCOUNTING POLICIES The principal accounting policies applied in the preparation of these consolidated financial statements are set out below. These policies have been applied consistently to all the years presented unless otherwise stated. Basis of preparation The consolidated financial statements of the Group have been prepared in accordance with International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board (IASB), IFRIC interpretations and the Companies (Guernsey) Law 2008 as applicable to companies reporting under IFRS. Basis of measurement Going Concern The Group has experienced net losses and significant cash outflows from cash used in operating activities over the past years, and as of March 31, 2026, had an accumulated deficit of $152m ($109m of this accumulated loss relates to a discontinued business prior to the reorganisation in 2018), a net loss for the year ended March 31, 2026, of $8.9m and net cash used in operating activities for the year ended March 31, 2026, of $5.9m. The Directors have prepared cash flow projections that include the costs associated with the continued clinical trials and ongoing business operations. On the basis of those projections, the Directors conclude that the Group has sufficient funding to proceed with its Phase 3 global clinical trial for Neuropathic Corneal Pain and meet its liabilities as they fall due within the next 12 months from the date when these financial statements are issued. In February 2026, the Group raised proceeds before expenses from a public offering of approximately $20.0m. Additionally in March 2026, the underwriter to the public offering exercised their ordinary share option, bringing the total raised from the offering before expenses to approximately $22.0m. The Directors are aware, through their own extensive experience in the sector, that the ongoing losses experienced is a position not uncommon in the context of a pre-revenue life sciences company principally involved in cash consuming research and development of its clinical pipeline. The Directors have demonstrated that they can access capital with investors as well as take the relevant steps to manage working capital to ensure there are sufficient funds to progress the clinical pipeline. Consequently, it is the opinion of the Directors there are sufficient resources in place to meet the Group’s ongoing liabilities and accordingly they have prepared these financial statements on a going concern basis. New and Revised Standards Standards in effect in 2026 There are no new IFRS standards, amendments to standards or interpretations that are mandatory for the financial year beginning on April 1, 2025, that are relevant to the Group or that have had any material impact in the year to March 31, 2026. New standards, amendments to standards and interpretations that are not yet effective, have been deemed by the Group as currently not relevant, and not likely to have a material impact on the Group, and hence are not listed here. Basis of consolidation Subsidiary undertakings are all entities over which the Group exercises control. The Group has control when it can demonstrate all of the following: (a) power over the investee; (b) exposure, or rights, to variable returns from its involvement with the investee; and (c) the ability to use its power over the investee to affect the amount of the investor’s return. The existence and effect of both current voting rights and potential voting rights that are currently exercisable or convertible are considered when assessing whether control of an entity is exercised. Subsidiaries are consolidated from the date at which the Group obtains control and are de-consolidated from the date at which control ceases. Inter-company transactions, balances and unrealised gains on transactions between group companies are eliminated upon consolidation. Unrealised losses are also eliminated. Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the Group. Segment reporting Operating segments are reported in a manner consistent with the internal reporting provided to the Board. The Board allocates resources to and assess the performance of the segments. The Board considers there to be only one operating segment being the research and development of biotechnological and pharmaceutical products. Taxation The tax credit for the year represents the total of current taxation and deferred taxation. The credit in respect of current taxation is based on the estimated taxable loss for the year. Taxable profit or loss for the year is based on the profit or loss as shown in the statement of comprehensive income, as adjusted for items of income or expenditure which are not deductible or chargeable for tax purposes. The current tax asset for the year is calculated using tax rates which have either been enacted or substantively enacted at the balance sheet date. Deferred tax is provided in full, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements. Deferred tax is determined using tax rates (and laws) that have been enacted or substantially enacted by the balance sheet date and expected to apply when the related deferred tax is realised, or the deferred liability is settled. Deferred tax assets are recognised to the extent that it is probable that the future taxable profit will be available against which the temporary differences can be utilised. In the current year ended March 31, 2026, Research and Development tax credits were not provided for in the year costs were incurred. In the year ended March 31, 2025, Research and Development tax credits submitted to His Majesty’s Revenue and Customs (“HMRC”) have been provided for. These have been estimated based on eligible research and development expenditure. In the year ended March 31, 2024, Research and Development tax credits were not provided for in the year that the costs were incurred. This policy is as a result of the UK tax authority’s new regime of reviewing nearly every tax claim it receives. Any difference compared to the amount rebated is recognized when the cash is received from the UK tax authorities. Foreign currency translation Items included in the financial statements of each of the Group’s entities are measured using the currency of the primary economic environment in which the entity operates (the functional currency), which is Pounds sterling for the parent company. The consolidated financial statements are presented in US dollars, which is the Group’s presentation currency. Foreign currency transactions are translated into the functional currency using exchange rates prevailing at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of foreign currency transactions and from the translation at year-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognized in the income statement. The financial statements are translated into US dollars on the following basis: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Assets and liabilities at the rate of exchange ruling at the year-end date.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Profit and loss account items at the average rate of exchange for the year.</td></tr> </table> Exchange differences arising from the translation of the net investment in foreign entities, borrowings and other currency instruments designated as hedges of such investments, are taken to equity (and recognized in the statement of comprehensive income) on consolidation. License fees Payments related to the acquisition of rights to a product or technology are capitalised as intangible assets if it is probable that future economic benefits from the asset will flow to the Group and the cost of the asset can be reliably measured. Payments made which provide the right to perform research are carefully evaluated to determine whether such payments are to fund research or acquire an asset. Licence fees expenses are recognised as incurred. Research and development All on-going research and development expenditure is currently expensed in the period in which it is incurred. Due to the regulatory environment inherent in the development of the Group’s products, the criteria for development costs to be recognised as an asset, as set out in IAS 38 ‘Intangible Assets’, are not met until a product has been granted regulatory approval and it is probable that future economic benefit will flow to the Group. The Group currently has no such qualifying expenditure. Financial instruments The Group classifies a financial instrument, or its component parts, as a financial liability, a financial asset or an equity instrument in accordance with the substance of the contractual arrangement and the definitions of a financial liability, a financial asset and an equity instrument. The Group evaluates the terms of the financial instrument to determine whether it contains an asset, a liability or an equity component. Such components shall be classified separately as financial assets, financial liabilities or equity instruments. A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">(a)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Financial assets, initial recognition and measurement and subsequent measurement</td></tr> </table> At initial recognition financial assets are measured at their fair value. Subsequent measurement depends on their classification. Financial assets such as receivables, cash and cash equivalents and deposits are subsequently measured at amortized cost using the effective interest method, less loss allowance. The Group does not hold any financial assets at fair value through profit or loss or fair value through other comprehensive income. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">(b)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Financial liabilities, initial recognition and measurement and subsequent measurement</td></tr> </table> At initial recognition, financial liabilities are measured at their fair value minus, if appropriate, any transaction costs that are directly attributable to the issue of the financial liability. All financial liabilities are subsequently measured at amortized cost using the effective interest method. Interest expense and foreign exchange gains and losses are recognized in profit or loss. Any gain or loss on derecognition is also recognized in profit or loss. The Group’s financial liabilities include trade and other payables. Cash and cash equivalents Cash and cash equivalents comprise cash at bank and on hand, demand deposits held at call with financial institutions and other short-term, highly liquid investments with original maturities of three months or less. Short-term investments Cash deposits held with financial institutions with original maturities exceeding three months are classified as short-term investments. Impairment Impairment of financial assets measured at amortised cost At each reporting date the Group recognises a loss allowance for expected credit losses on financial assets measured at amortised cost. In establishing the appropriate amount of loss allowance to be recognised, the Group applies either the general approach or the simplified approach, depending on the nature of the underlying group of financial assets. General approach The general approach is applied to the impairment assessment of refundable lease deposits and other refundable lease contributions, restricted cash and cash and cash equivalents. Under the general approach the Group recognises a loss allowance for a financial asset at an amount equal to the 12-month expected credit losses, unless the credit risk on the financial asset has increased significantly since initial recognition, in which case a loss allowance is recognised at an amount equal to the lifetime expected credit losses. Simplified approach The simplified approach is applied to the impairment assessment of other receivables. Under the simplified approach the Group always recognises a loss allowance for a financial asset at an amount equal to the lifetime expected credit losses. Impairment of non-financial assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">i)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Non-financial assets are tested for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">ii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Non-financial assets are impaired when their carrying amount exceeds the recoverable amount. The recoverable amount is measured as the higher of fair value less cost of disposal and value in use. The value in use is calculated as being net projected cash flows based on financial forecasts discounted back to present value.</td></tr> </table> Share capital Ordinary shares of the Company are classified as equity. Property, plant and equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">(i)</td> <td style="font: 10pt Times New Roman, Times, Serif">Recognition and measurement</td></tr> </table> Items of property, plant and equipment are measured at cost less accumulated depreciation and accumulated impairment losses. Costs include expenditures that are directly attributable to the acquisition of the asset. Purchased software that is integral to the functionality of the related equipment is capitalised as part of that equipment. When parts of an item of property, plant and equipment have different useful lives, they are accounted for as separate items (major components) of property, plant and equipment. Gains and losses on disposal of an item of property, IT and equipment are determined by comparing the proceeds from disposal with the carrying amount of property, IT and equipment, and are recognized in profit or loss. When revalued assets are sold, the amounts included in the revaluation reserve are transferred to retained earnings. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">(ii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Depreciation</td></tr> </table> Depreciation is calculated on the depreciable amount, which is the cost of an asset, less its residual value. Depreciation is recognised in profit or loss on a straight-line basis over the estimated useful life of each part of an item of property, plant and equipment. The estimated useful lives for the current period and the comparative period are as follows: DISCLOSURE OF ESTIMATED USEFUL LIVES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 30%; text-align: justify">IT and equipment</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 70%; text-align: justify"><span id="xdx_90C_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250401__20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zjJm9GM3iG7g" title="Estimated useful lives">3 years</td></tr> </table> Depreciation methods, useful lives and residual values are reviewed at each reporting date. Depreciation is allocated to the operating expenses line of the statement of comprehensive income. Leases All leases are accounted for by recognising a right-of-use asset and a lease liability except for: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Leases of low value assets; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Leases with a duration of 12 months or less.</td></tr> </table> The Group has leases for its offices. The group does not have leases greater than 12 months. There are no leases reflected on the balance sheet as a right-of-use asset and a lease liability. The Group does not have any leases of low value assets. Variable lease payments which do not depend on an index or a rate (such as lease payments based on a percentage of Group sales) are excluded from the initial measurement of the lease liability and asset. At lease commencement date, the Group recognises a right-of-use asset and a lease liability in its consolidated statement of financial position. The right-of-use asset is measured at cost, which is made up of the initial measurement of the lease liability, any initial direct costs incurred by the Group, an estimate of any costs to dismantle and remove the asset at the end of the lease, and any lease payments made in advance of the lease commencement date (net of any incentives received). The Group depreciates the right-of-use asset on a straight-line basis from the lease commencement date to the earlier of the end of the useful life of the right-of-use asset or the end of the lease term. The Group also assesses the right-of-use asset for impairment when such indicators exist. At the commencement date, the Group measures the lease liability at the present value of the lease payments unpaid at that date, discounted using the Group’s incremental borrowing rate because as the lease contracts are negotiated with third parties it is not possible to determine the interest rate that is implicit in the lease. The incremental borrowing rate is the estimated rate that the Group would have to pay to borrow the same amount over a similar term, and with similar security to obtain an asset of equivalent value. This rate is adjusted should the lessee entity have a different risk profile to that of the Group. Lease payments included in the measurement of the lease liability are made up of fixed payments (including in substance fixed), variable payments based on an index or rate, amounts expected to be payable under a residual value guarantee and payments arising from options reasonably certain to be exercised. Subsequent to initial measurement, the liability will be reduced by lease payments that are allocated between repayments of principal and finance costs. The finance cost is the amount that produces a constant periodic rate of interest on the remaining balance of the lease liability. Short term leases exempt from IFRS 16 are classified as operating leases. Payments made under operating leases are recognised in profit and loss on a straight-line basis over the term of the lease. Share based payments The calculation of the fair value of equity-settled share based awards and the resulting charge to the statement of comprehensive income requires assumptions to be made regarding future events and market conditions. These assumptions include the future volatility of the Company’s share price. These assumptions are then applied to a recognized valuation model in order to calculate the fair value of the awards. Where employees, Directors or advisers are rewarded using share based payments, the fair value of the employees’, Directors’ or advisers’ services are determined by reference to the fair value of the share options/warrants awarded. Their value is appraised at the date of grant and excludes the impact of any nonmarket vesting conditions (for example, profitability and sales growth targets). In accordance with IFRS 2, a charge is made to the statement of comprehensive income for all share-based payments including share options based upon the fair value of the instrument used and warrants issued in return for services. A corresponding credit is made to a share based payment reserve – options, in the case of options awarded to employees, Directors, advisers and other consultants. A corresponding credit is made to a share based payment reserve – warrants, in the case of warrants issued in return for services. Warrants Warrants are issued by the Group in return for services and as part of a financing transaction. Warrants issued in return for services. Warrants issued in return for services fall within scope of IFRS 2 and are classified as a share-based payment. The share-based payment is measured at fair value and charged to the Statement of comprehensive income. There is no remeasurement of fair value. Warrants issued as part of a financing transaction. Warrants issued as part of a financing transaction fall outside the scope of IFRS 2. These are classified as equity instruments because a fixed amount of cash is exchanged for a fixed amount of equity. The relative fair value is recognised within equity and is not remeasured. Classification of these instruments is governed by the so-called ‘fixed’ test for non-derivatives, and the ‘fixed for fixed’ test for derivatives. Under the fixed test, a non-derivative contract will qualify for equity classification only where there is no contractual obligation for the issuer to deliver a variable number of its own equity instruments. Under the fixed for fixed test, a derivative will qualify for equity classification only where it will be settled by the issuer exchanging a fixed amount of cash or another financial asset for a fixed number of its own equity instruments. Warrants issued by the Company as part of a financing transaction, are classified as equity instruments because a fixed amount of cash is exchanged for a fixed amount of equity of the Company. No other features exist that would result in financial liability classification. Convertible loan notes The Group issues Convertible loan notes which can be classified as equity or a liability depending on whether the fixed for fixed condition is met or not. Where the fixed for fixed condition is met The Group classifies convertible loan notes that meet the fixed for fixed condition as equity instruments and records the principal of the loan note as equity in a Convertible loan note reserve. Upon redemption of the instrument and the issue of share capital, the amount is reclassified from the convertible loan note reserve to share capital and share premium. The accrued interest on the principal amount is recorded as a liability as it can be settled in cash or equity at the discretion of the noteholder. Fair Value Measurement Management have assessed the categorization of the fair value measurements using the IFRS 13 fair value hierarchy. Categorization within the hierarchy has been determined on the basis of the lowest level of input that is significant to the fair value measurement of the relevant asset as follows; Level 1 - valued using quoted prices in active markets for identical assets; Level 2 - valued by reference to valuation techniques using observable inputs other than quoted prices included within Level 1; Level 3 - valued by reference to valuation techniques using inputs that are not based on observable market data.

Basis of preparation The consolidated financial statements of the Group have been prepared in accordance with International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board (IASB), IFRIC interpretations and the Companies (Guernsey) Law 2008 as applicable to companies reporting under IFRS. Basis of measurement

Going Concern The Group has experienced net losses and significant cash outflows from cash used in operating activities over the past years, and as of March 31, 2026, had an accumulated deficit of $152m ($109m of this accumulated loss relates to a discontinued business prior to the reorganisation in 2018), a net loss for the year ended March 31, 2026, of $8.9m and net cash used in operating activities for the year ended March 31, 2026, of $5.9m. The Directors have prepared cash flow projections that include the costs associated with the continued clinical trials and ongoing business operations. On the basis of those projections, the Directors conclude that the Group has sufficient funding to proceed with its Phase 3 global clinical trial for Neuropathic Corneal Pain and meet its liabilities as they fall due within the next 12 months from the date when these financial statements are issued. In February 2026, the Group raised proceeds before expenses from a public offering of approximately $20.0m. Additionally in March 2026, the underwriter to the public offering exercised their ordinary share option, bringing the total raised from the offering before expenses to approximately $22.0m. The Directors are aware, through their own extensive experience in the sector, that the ongoing losses experienced is a position not uncommon in the context of a pre-revenue life sciences company principally involved in cash consuming research and development of its clinical pipeline. The Directors have demonstrated that they can access capital with investors as well as take the relevant steps to manage working capital to ensure there are sufficient funds to progress the clinical pipeline. Consequently, it is the opinion of the Directors there are sufficient resources in place to meet the Group’s ongoing liabilities and accordingly they have prepared these financial statements on a going concern basis. New and Revised Standards Standards in effect in 2026 There are no new IFRS standards, amendments to standards or interpretations that are mandatory for the financial year beginning on April 1, 2025, that are relevant to the Group or that have had any material impact in the year to March 31, 2026. New standards, amendments to standards and interpretations that are not yet effective, have been deemed by the Group as currently not relevant, and not likely to have a material impact on the Group, and hence are not listed here.

-152000000

-109000000

-8900000

-5900000

20000000.0

22000000.0

Basis of consolidation Subsidiary undertakings are all entities over which the Group exercises control. The Group has control when it can demonstrate all of the following: (a) power over the investee; (b) exposure, or rights, to variable returns from its involvement with the investee; and (c) the ability to use its power over the investee to affect the amount of the investor’s return. The existence and effect of both current voting rights and potential voting rights that are currently exercisable or convertible are considered when assessing whether control of an entity is exercised. Subsidiaries are consolidated from the date at which the Group obtains control and are de-consolidated from the date at which control ceases. Inter-company transactions, balances and unrealised gains on transactions between group companies are eliminated upon consolidation. Unrealised losses are also eliminated. Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the Group.

Segment reporting Operating segments are reported in a manner consistent with the internal reporting provided to the Board. The Board allocates resources to and assess the performance of the segments. The Board considers there to be only one operating segment being the research and development of biotechnological and pharmaceutical products.

Taxation The tax credit for the year represents the total of current taxation and deferred taxation. The credit in respect of current taxation is based on the estimated taxable loss for the year. Taxable profit or loss for the year is based on the profit or loss as shown in the statement of comprehensive income, as adjusted for items of income or expenditure which are not deductible or chargeable for tax purposes. The current tax asset for the year is calculated using tax rates which have either been enacted or substantively enacted at the balance sheet date. Deferred tax is provided in full, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements. Deferred tax is determined using tax rates (and laws) that have been enacted or substantially enacted by the balance sheet date and expected to apply when the related deferred tax is realised, or the deferred liability is settled. Deferred tax assets are recognised to the extent that it is probable that the future taxable profit will be available against which the temporary differences can be utilised. In the current year ended March 31, 2026, Research and Development tax credits were not provided for in the year costs were incurred. In the year ended March 31, 2025, Research and Development tax credits submitted to His Majesty’s Revenue and Customs (“HMRC”) have been provided for. These have been estimated based on eligible research and development expenditure. In the year ended March 31, 2024, Research and Development tax credits were not provided for in the year that the costs were incurred. This policy is as a result of the UK tax authority’s new regime of reviewing nearly every tax claim it receives. Any difference compared to the amount rebated is recognized when the cash is received from the UK tax authorities.

Foreign currency translation Items included in the financial statements of each of the Group’s entities are measured using the currency of the primary economic environment in which the entity operates (the functional currency), which is Pounds sterling for the parent company. The consolidated financial statements are presented in US dollars, which is the Group’s presentation currency. Foreign currency transactions are translated into the functional currency using exchange rates prevailing at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of foreign currency transactions and from the translation at year-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognized in the income statement. The financial statements are translated into US dollars on the following basis: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Assets and liabilities at the rate of exchange ruling at the year-end date.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Profit and loss account items at the average rate of exchange for the year.</td></tr> </table> Exchange differences arising from the translation of the net investment in foreign entities, borrowings and other currency instruments designated as hedges of such investments, are taken to equity (and recognized in the statement of comprehensive income) on consolidation.

License fees Payments related to the acquisition of rights to a product or technology are capitalised as intangible assets if it is probable that future economic benefits from the asset will flow to the Group and the cost of the asset can be reliably measured. Payments made which provide the right to perform research are carefully evaluated to determine whether such payments are to fund research or acquire an asset. Licence fees expenses are recognised as incurred. Research and development All on-going research and development expenditure is currently expensed in the period in which it is incurred. Due to the regulatory environment inherent in the development of the Group’s products, the criteria for development costs to be recognised as an asset, as set out in IAS 38 ‘Intangible Assets’, are not met until a product has been granted regulatory approval and it is probable that future economic benefit will flow to the Group. The Group currently has no such qualifying expenditure.

Financial instruments The Group classifies a financial instrument, or its component parts, as a financial liability, a financial asset or an equity instrument in accordance with the substance of the contractual arrangement and the definitions of a financial liability, a financial asset and an equity instrument. The Group evaluates the terms of the financial instrument to determine whether it contains an asset, a liability or an equity component. Such components shall be classified separately as financial assets, financial liabilities or equity instruments. A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">(a)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Financial assets, initial recognition and measurement and subsequent measurement</td></tr> </table> At initial recognition financial assets are measured at their fair value. Subsequent measurement depends on their classification. Financial assets such as receivables, cash and cash equivalents and deposits are subsequently measured at amortized cost using the effective interest method, less loss allowance. The Group does not hold any financial assets at fair value through profit or loss or fair value through other comprehensive income. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">(b)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Financial liabilities, initial recognition and measurement and subsequent measurement</td></tr> </table> At initial recognition, financial liabilities are measured at their fair value minus, if appropriate, any transaction costs that are directly attributable to the issue of the financial liability. All financial liabilities are subsequently measured at amortized cost using the effective interest method. Interest expense and foreign exchange gains and losses are recognized in profit or loss. Any gain or loss on derecognition is also recognized in profit or loss. The Group’s financial liabilities include trade and other payables.

Cash and cash equivalents Cash and cash equivalents comprise cash at bank and on hand, demand deposits held at call with financial institutions and other short-term, highly liquid investments with original maturities of three months or less.

Short-term investments Cash deposits held with financial institutions with original maturities exceeding three months are classified as short-term investments.

Impairment Impairment of financial assets measured at amortised cost At each reporting date the Group recognises a loss allowance for expected credit losses on financial assets measured at amortised cost. In establishing the appropriate amount of loss allowance to be recognised, the Group applies either the general approach or the simplified approach, depending on the nature of the underlying group of financial assets. General approach The general approach is applied to the impairment assessment of refundable lease deposits and other refundable lease contributions, restricted cash and cash and cash equivalents. Under the general approach the Group recognises a loss allowance for a financial asset at an amount equal to the 12-month expected credit losses, unless the credit risk on the financial asset has increased significantly since initial recognition, in which case a loss allowance is recognised at an amount equal to the lifetime expected credit losses. Simplified approach The simplified approach is applied to the impairment assessment of other receivables. Under the simplified approach the Group always recognises a loss allowance for a financial asset at an amount equal to the lifetime expected credit losses. Impairment of non-financial assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">i)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Non-financial assets are tested for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">ii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Non-financial assets are impaired when their carrying amount exceeds the recoverable amount. The recoverable amount is measured as the higher of fair value less cost of disposal and value in use. The value in use is calculated as being net projected cash flows based on financial forecasts discounted back to present value.</td></tr> </table>

Share capital Ordinary shares of the Company are classified as equity.

Property, plant and equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">(i)</td> <td style="font: 10pt Times New Roman, Times, Serif">Recognition and measurement</td></tr> </table> Items of property, plant and equipment are measured at cost less accumulated depreciation and accumulated impairment losses. Costs include expenditures that are directly attributable to the acquisition of the asset. Purchased software that is integral to the functionality of the related equipment is capitalised as part of that equipment. When parts of an item of property, plant and equipment have different useful lives, they are accounted for as separate items (major components) of property, plant and equipment. Gains and losses on disposal of an item of property, IT and equipment are determined by comparing the proceeds from disposal with the carrying amount of property, IT and equipment, and are recognized in profit or loss. When revalued assets are sold, the amounts included in the revaluation reserve are transferred to retained earnings. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">(ii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Depreciation</td></tr> </table> Depreciation is calculated on the depreciable amount, which is the cost of an asset, less its residual value. Depreciation is recognised in profit or loss on a straight-line basis over the estimated useful life of each part of an item of property, plant and equipment. The estimated useful lives for the current period and the comparative period are as follows: DISCLOSURE OF ESTIMATED USEFUL LIVES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 30%; text-align: justify">IT and equipment</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 70%; text-align: justify"><span id="xdx_90C_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250401__20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zjJm9GM3iG7g" title="Estimated useful lives">3 years</td></tr> </table> Depreciation methods, useful lives and residual values are reviewed at each reporting date. Depreciation is allocated to the operating expenses line of the statement of comprehensive income.

The estimated useful lives for the current period and the comparative period are as follows: DISCLOSURE OF ESTIMATED USEFUL LIVES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 30%; text-align: justify">IT and equipment</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 70%; text-align: justify"><span id="xdx_90C_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250401__20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zjJm9GM3iG7g" title="Estimated useful lives">3 years</td></tr> </table>

P3Y

Leases All leases are accounted for by recognising a right-of-use asset and a lease liability except for: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Leases of low value assets; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Leases with a duration of 12 months or less.</td></tr> </table> The Group has leases for its offices. The group does not have leases greater than 12 months. There are no leases reflected on the balance sheet as a right-of-use asset and a lease liability. The Group does not have any leases of low value assets. Variable lease payments which do not depend on an index or a rate (such as lease payments based on a percentage of Group sales) are excluded from the initial measurement of the lease liability and asset. At lease commencement date, the Group recognises a right-of-use asset and a lease liability in its consolidated statement of financial position. The right-of-use asset is measured at cost, which is made up of the initial measurement of the lease liability, any initial direct costs incurred by the Group, an estimate of any costs to dismantle and remove the asset at the end of the lease, and any lease payments made in advance of the lease commencement date (net of any incentives received). The Group depreciates the right-of-use asset on a straight-line basis from the lease commencement date to the earlier of the end of the useful life of the right-of-use asset or the end of the lease term. The Group also assesses the right-of-use asset for impairment when such indicators exist. At the commencement date, the Group measures the lease liability at the present value of the lease payments unpaid at that date, discounted using the Group’s incremental borrowing rate because as the lease contracts are negotiated with third parties it is not possible to determine the interest rate that is implicit in the lease. The incremental borrowing rate is the estimated rate that the Group would have to pay to borrow the same amount over a similar term, and with similar security to obtain an asset of equivalent value. This rate is adjusted should the lessee entity have a different risk profile to that of the Group. Lease payments included in the measurement of the lease liability are made up of fixed payments (including in substance fixed), variable payments based on an index or rate, amounts expected to be payable under a residual value guarantee and payments arising from options reasonably certain to be exercised. Subsequent to initial measurement, the liability will be reduced by lease payments that are allocated between repayments of principal and finance costs. The finance cost is the amount that produces a constant periodic rate of interest on the remaining balance of the lease liability. Short term leases exempt from IFRS 16 are classified as operating leases. Payments made under operating leases are recognised in profit and loss on a straight-line basis over the term of the lease.

Share based payments The calculation of the fair value of equity-settled share based awards and the resulting charge to the statement of comprehensive income requires assumptions to be made regarding future events and market conditions. These assumptions include the future volatility of the Company’s share price. These assumptions are then applied to a recognized valuation model in order to calculate the fair value of the awards. Where employees, Directors or advisers are rewarded using share based payments, the fair value of the employees’, Directors’ or advisers’ services are determined by reference to the fair value of the share options/warrants awarded. Their value is appraised at the date of grant and excludes the impact of any nonmarket vesting conditions (for example, profitability and sales growth targets). In accordance with IFRS 2, a charge is made to the statement of comprehensive income for all share-based payments including share options based upon the fair value of the instrument used and warrants issued in return for services. A corresponding credit is made to a share based payment reserve – options, in the case of options awarded to employees, Directors, advisers and other consultants. A corresponding credit is made to a share based payment reserve – warrants, in the case of warrants issued in return for services.

Warrants Warrants are issued by the Group in return for services and as part of a financing transaction. Warrants issued in return for services. Warrants issued in return for services fall within scope of IFRS 2 and are classified as a share-based payment. The share-based payment is measured at fair value and charged to the Statement of comprehensive income. There is no remeasurement of fair value. Warrants issued as part of a financing transaction. Warrants issued as part of a financing transaction fall outside the scope of IFRS 2. These are classified as equity instruments because a fixed amount of cash is exchanged for a fixed amount of equity. The relative fair value is recognised within equity and is not remeasured. Classification of these instruments is governed by the so-called ‘fixed’ test for non-derivatives, and the ‘fixed for fixed’ test for derivatives. Under the fixed test, a non-derivative contract will qualify for equity classification only where there is no contractual obligation for the issuer to deliver a variable number of its own equity instruments. Under the fixed for fixed test, a derivative will qualify for equity classification only where it will be settled by the issuer exchanging a fixed amount of cash or another financial asset for a fixed number of its own equity instruments. Warrants issued by the Company as part of a financing transaction, are classified as equity instruments because a fixed amount of cash is exchanged for a fixed amount of equity of the Company. No other features exist that would result in financial liability classification.

Convertible loan notes The Group issues Convertible loan notes which can be classified as equity or a liability depending on whether the fixed for fixed condition is met or not. Where the fixed for fixed condition is met The Group classifies convertible loan notes that meet the fixed for fixed condition as equity instruments and records the principal of the loan note as equity in a Convertible loan note reserve. Upon redemption of the instrument and the issue of share capital, the amount is reclassified from the convertible loan note reserve to share capital and share premium. The accrued interest on the principal amount is recorded as a liability as it can be settled in cash or equity at the discretion of the noteholder.

Fair Value Measurement Management have assessed the categorization of the fair value measurements using the IFRS 13 fair value hierarchy. Categorization within the hierarchy has been determined on the basis of the lowest level of input that is significant to the fair value measurement of the relevant asset as follows; Level 1 - valued using quoted prices in active markets for identical assets; Level 2 - valued by reference to valuation techniques using observable inputs other than quoted prices included within Level 1; Level 3 - valued by reference to valuation techniques using inputs that are not based on observable market data.

<p id="xdx_80A_ecustom--DisclosureCriticalAccountingJudgementsAndKeySourcesOfEstimationUncertainty_z9WkeZcn8kb1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">3. CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY The preparation of financial information in accordance with generally accepted accounting practice, in the case of the Group being IFRS as issued by the IASB, requires the directors to make estimates and judgements that affect the reported amount of assets, liabilities, income and expenditure and the disclosures made in the financial statements. Such estimates and judgements must be continually evaluated based on historical experience and other factors, including expectations of future events. The following are considered to be the key sources of estimation uncertainty: Share-based payments The Group accounts for share-based payment transactions for employees in accordance with IFRS 2 Share-based Payment, which requires the measurement of the cost of employee services received in exchange for the options on our ordinary shares, based on the fair value of the award on the grant date. The Directors selected the Black-Scholes-Merton option pricing model as the most appropriate method for determining the estimated fair value of our share-based awards without market conditions. For performance-based options that include vesting conditions relating to the market performance of our ordinary shares, a Monte Carlo pricing model was used in order to reflect the valuation impact of price hurdles that have to be met as conditions to vesting. The Group makes estimates as to the useful life of an option award, the expected price volatility of the underlying share, risk free interest rate for the term of the award and correlations and volatilities of the shares of peer group companies. The Group also makes estimates as to the vesting period for awards that have performance-based criteria. The resulting cost of an equity incentive award is recognised as an expense over the requisite service period of the award, which is usually the vesting period. Compensation expense is recognised over the vesting period using the straight-line method. The assumptions used for estimating fair value for share-based payment transactions are disclosed in note 14 to our consolidated financial statements.

4. OPERATING EXPENSES <p id="xdx_898_ecustom--DisclosureOfDetailedInformationAboutOperatingExpensesExplanatory_zsyjxS4AXWt7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in">Operating expenses are stated after charging/(crediting): SCHEDULE OF OPERATING EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-style: italic">Group</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250401__20260331_zfjy8j1UplPk" style="border-bottom: Black 1pt solid; text-align: center">2026 $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20240401__20250331_zoKC6lY5dNBf" style="border-bottom: Black 1pt solid; text-align: center">2025 $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20230401__20240331_z8KbJ5NAxFOh" style="border-bottom: Black 1pt solid; text-align: center">2024 $</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-style: italic">Group</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026 $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025 $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024 $</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40F_ecustom--KeyManagementPersonnelCompensationDirectorFees_zHqgGEC2cOg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Director fees including bonus (excluding Chairman’s bonus)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,213,006</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,145,581</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,100,192</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--ChairmansBonus_zk17wITGCSAc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Chairman’s bonus</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">347,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">934,007</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--AuditorsRemuneration_zuld83GfxaW1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Auditor’s Remuneration (refer to Note 19)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">165,314</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">182,853</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">158,195</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--ProfessionalFeesExpense_maOEz5cJ_zd1XDJrqoljh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Legal and Professional fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,637,209</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,005,883</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,377,774</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--ForeignExchangeLossesGains_zho9STg6MQN7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">FX Gains and losses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(700,750</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(96,978</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">55,183</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--DepreciationAndAmortisationExpense_maOEz5cJ_zRFP7Py87tB6" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Depreciation</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,820</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,563</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,866</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<p id="xdx_898_ecustom--DisclosureOfDetailedInformationAboutOperatingExpensesExplanatory_zsyjxS4AXWt7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in">Operating expenses are stated after charging/(crediting): SCHEDULE OF OPERATING EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-style: italic">Group</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250401__20260331_zfjy8j1UplPk" style="border-bottom: Black 1pt solid; text-align: center">2026 $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20240401__20250331_zoKC6lY5dNBf" style="border-bottom: Black 1pt solid; text-align: center">2025 $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20230401__20240331_z8KbJ5NAxFOh" style="border-bottom: Black 1pt solid; text-align: center">2024 $</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-style: italic">Group</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026 $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025 $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024 $</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40F_ecustom--KeyManagementPersonnelCompensationDirectorFees_zHqgGEC2cOg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Director fees including bonus (excluding Chairman’s bonus)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,213,006</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,145,581</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,100,192</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--ChairmansBonus_zk17wITGCSAc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Chairman’s bonus</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">347,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">934,007</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--AuditorsRemuneration_zuld83GfxaW1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Auditor’s Remuneration (refer to Note 19)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">165,314</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">182,853</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">158,195</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--ProfessionalFeesExpense_maOEz5cJ_zd1XDJrqoljh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Legal and Professional fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,637,209</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,005,883</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,377,774</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--ForeignExchangeLossesGains_zho9STg6MQN7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">FX Gains and losses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(700,750</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(96,978</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">55,183</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--DepreciationAndAmortisationExpense_maOEz5cJ_zRFP7Py87tB6" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Depreciation</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,820</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,563</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,866</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 1213006 1145581 1100192 347500 934007

165314

182853

158195

1637209

1005883

1377774

-700750 -96978 55183

1820

2563

3866

5. SEGMENTAL REPORTING During the year under review management identified the Group’s only operating segment as the research and development of biotechnological and pharmaceutical products. This one segment is monitored, and strategic decisions are made based upon it and other non-financial data collated from industry intelligence. The form of financial reporting reported to the Board is consistent with those presented in the annual financial statements.

6. EMPLOYEES INCLUDING OFFICERS, EXECUTIVE AND NON-EXECUTIVE DIRECTORS SCHEDULE OF EMPLOYEES COST AND NUMBER OF EMPLOYEES EXPLANATORY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250401__20260331_zoUU6RrgGLzk" style="border-bottom: Black 1pt solid; text-align: center">2026 $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20240401__20250331_zyeXGU5LPthg" style="border-bottom: Black 1pt solid; text-align: center">2025 $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20230401__20240331_zmlhMuWDSVBb" style="border-bottom: Black 1pt solid; text-align: center">2024 $</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026 $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025 $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024 $</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td>Group</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Staff costs comprised:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--DirectorsSalaries_zwgrWa8B2dge" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left">Directors’ salaries</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,213,006</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,493,081</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">2,039,447</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--WagesAndSalaries_zREeii1GoNk6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Wages and salaries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">553,021</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">605,193</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">612,076</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--SocialSecurityContributions_zvTGf23bTMPh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Social security costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">64,979</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,936</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,386</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--OtherShorttermEmployeeBenefits_zH4hSyJltxX8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Recruitment costs</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">150,200</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--EmployeeBenefitsExpense_z4ShFkUWDv8a" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total employee benefits expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,981,206</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,112,210</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,662,909</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">The average monthly number of employees, including directors, employed by the group during the years ending March 31, 2026, March 31, 2025, and March 31, 2024 were:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Research and Development</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--NumberOfEmployees_iI_pip0_uInteger_c20260331__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ResearchAndDevelopmentMember_zw3lxdAnE2Q6" style="text-align: right">3</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--NumberOfEmployees_iI_pip0_uInteger_c20250331__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ResearchAndDevelopmentMember_zqjGBoDGE841" style="text-align: right">2</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--NumberOfEmployees_iI_pip0_uInteger_c20240331__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ResearchAndDevelopmentMember_z1KtBBDIQvab" style="text-align: right">2</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Corporate and administration</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfEmployees_iI_pip0_uInteger_c20260331__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--CorporateAndAdministrationMember_z6wgRyov6Ume" style="border-bottom: Black 1pt solid; text-align: right" title="Corporate and administration">2</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eifrs-full--NumberOfEmployees_iI_pip0_uInteger_c20250331__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--CorporateAndAdministrationMember_zuPq5uE60fA8" style="border-bottom: Black 1pt solid; text-align: right" title="Corporate and administration">3</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eifrs-full--NumberOfEmployees_iI_pip0_uInteger_c20240331__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--CorporateAndAdministrationMember_zyjEbWWwFgt3" style="border-bottom: Black 1pt solid; text-align: right" title="Corporate and administration">5</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eifrs-full--NumberOfEmployees_iI_pip0_uInteger_c20260331_zKgFsvWOECef" style="border-bottom: Black 2.5pt double; text-align: right" title="Total number of employees">5</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eifrs-full--NumberOfEmployees_iI_pip0_uInteger_c20250331_zW2RL7K3zB4h" style="border-bottom: Black 2.5pt double; text-align: right" title="Total number of employees">5</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eifrs-full--NumberOfEmployees_iI_pip0_uInteger_c20240331_zE856V2OlIif" style="border-bottom: Black 2.5pt double; text-align: right" title="Total number of employees">7</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> SCHEDULE OF EMPLOYEES COST AND NUMBER OF EMPLOYEES EXPLANATORY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250401__20260331_zoUU6RrgGLzk" style="border-bottom: Black 1pt solid; text-align: center">2026 $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20240401__20250331_zyeXGU5LPthg" style="border-bottom: Black 1pt solid; text-align: center">2025 $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20230401__20240331_zmlhMuWDSVBb" style="border-bottom: Black 1pt solid; text-align: center">2024 $</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026 $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025 $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024 $</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td>Group</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Staff costs comprised:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--DirectorsSalaries_zwgrWa8B2dge" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left">Directors’ salaries</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,213,006</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,493,081</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">2,039,447</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--WagesAndSalaries_zREeii1GoNk6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Wages and salaries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">553,021</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">605,193</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">612,076</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--SocialSecurityContributions_zvTGf23bTMPh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Social security costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">64,979</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,936</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,386</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--OtherShorttermEmployeeBenefits_zH4hSyJltxX8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Recruitment costs</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">150,200</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--EmployeeBenefitsExpense_z4ShFkUWDv8a" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total employee benefits expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,981,206</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,112,210</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,662,909</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">The average monthly number of employees, including directors, employed by the group during the years ending March 31, 2026, March 31, 2025, and March 31, 2024 were:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Research and Development</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--NumberOfEmployees_iI_pip0_uInteger_c20260331__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ResearchAndDevelopmentMember_zw3lxdAnE2Q6" style="text-align: right">3</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--NumberOfEmployees_iI_pip0_uInteger_c20250331__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ResearchAndDevelopmentMember_zqjGBoDGE841" style="text-align: right">2</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--NumberOfEmployees_iI_pip0_uInteger_c20240331__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ResearchAndDevelopmentMember_z1KtBBDIQvab" style="text-align: right">2</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Corporate and administration</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfEmployees_iI_pip0_uInteger_c20260331__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--CorporateAndAdministrationMember_z6wgRyov6Ume" style="border-bottom: Black 1pt solid; text-align: right" title="Corporate and administration">2</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eifrs-full--NumberOfEmployees_iI_pip0_uInteger_c20250331__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--CorporateAndAdministrationMember_zuPq5uE60fA8" style="border-bottom: Black 1pt solid; text-align: right" title="Corporate and administration">3</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eifrs-full--NumberOfEmployees_iI_pip0_uInteger_c20240331__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--CorporateAndAdministrationMember_zyjEbWWwFgt3" style="border-bottom: Black 1pt solid; text-align: right" title="Corporate and administration">5</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eifrs-full--NumberOfEmployees_iI_pip0_uInteger_c20260331_zKgFsvWOECef" style="border-bottom: Black 2.5pt double; text-align: right" title="Total number of employees">5</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eifrs-full--NumberOfEmployees_iI_pip0_uInteger_c20250331_zW2RL7K3zB4h" style="border-bottom: Black 2.5pt double; text-align: right" title="Total number of employees">5</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eifrs-full--NumberOfEmployees_iI_pip0_uInteger_c20240331_zE856V2OlIif" style="border-bottom: Black 2.5pt double; text-align: right" title="Total number of employees">7</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 1213006 1493081 2039447

553021

605193

612076

64979

13936

11386

150200

1981206

2112210

2662909

7. REMUNERATION OF KEY MANAGEMENT PERSONNEL SCHEDULE OF KEY MANAGEMENT PERSONNEL COMPENSATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$’000</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="20" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fees and short term employee benefits</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Post employment benefits</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fees and short term employee benefits</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Post employment benefits</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fees and short term employee benefits</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Post employment benefits</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 13%"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 13%; text-align: right"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Total Key Management Personnel</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_c20250401__20260331__ifrs-full--DefinedBenefitPlansAxis__custom--FeeAndShortTermEmployeeBenefitsMember_zVBXUt5HYL36" style="border-bottom: Black 1pt solid; text-align: right" title="Total Key Management Personnel">1,936</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_c20250401__20260331__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentBenefitsMember_z64iDmPyo1Kg" style="border-bottom: Black 1pt solid; text-align: right" title="Total Key Management Personnel">13</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td id="xdx_982_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_c20240401__20250331__ifrs-full--DefinedBenefitPlansAxis__custom--FeeAndShortTermEmployeeBenefitsMember_z9i67qxK8HVf" style="border-bottom: Black 1pt solid; text-align: right" title="Total Key Management Personnel">1,878</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_c20240401__20250331__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentBenefitsMember_zrNXR5VZpKZ1" style="border-bottom: Black 1pt solid; text-align: right" title="Total Key Management Personnel">6</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_c20230401__20240331__ifrs-full--DefinedBenefitPlansAxis__custom--FeeAndShortTermEmployeeBenefitsMember_zcwkk6pzMZgg" style="border-bottom: Black 1pt solid; text-align: right" title="Total Key Management Personnel">1,282</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_c20230401__20240331__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentBenefitsMember_zIPBlgLUP3Me" style="border-bottom: Black 1pt solid; text-align: right" title="Total Key Management Personnel">2</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> Key management personnel of the Group are comprised of directors and officers of the Company. All bonuses are short term. There was $550k in post-employment severance payments made during 2025. <p id="xdx_89E_ecustom--DisclosureOfDetailedInformationShareOptionsGrantedToDirectorsExplanatory_zbrdgNF2ZOyd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The following share options were granted to directors and officers in the following periods: SCHEDULE OF SHARE OPTIONS GRANTED TO DIRECTORS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">2026</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">2025</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">2024</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Directors</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--DirectorsMember_zDFdJgJQrwMg" style="width: 14%; text-align: right" title="Number of options">2,457,424</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--DirectorsMember_zpSCK2oIFOn2" style="width: 14%; text-align: right" title="Number of options">645,930</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--DirectorsMember_z3aYJU0YZZ7f" style="width: 14%; text-align: right" title="Number of options">180,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Other key management personnel</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--OtherkeymanagementpersonnelMember_zd5jTSDH8INa" style="border-bottom: Black 1pt solid; text-align: right" title="Number of options">937,588</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--OtherkeymanagementpersonnelMember_zvgcBbctQKH5" style="border-bottom: Black 1pt solid; text-align: right" title="Number of options">382,999</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--OtherkeymanagementpersonnelMember_zrWg1t3RX7O4" style="border-bottom: Black 1pt solid; text-align: right" title="Number of options">170,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--DirectorsAndOtherOfficersMember_zVN9GLv26uOg" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options">3,395,012</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--DirectorsAndOtherOfficersMember_zrZ9dZN35Pv9" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options">1,028,929</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--DirectorsAndOtherOfficersMember_zaqWIHQyUCH4" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options">350,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> No share options were exercised by directors or officers during the years ended March 31, 2026, 2025 and 2024.. The Group and Company made $14,051 of payments to a defined contribution pension schemes on behalf of Directors or employees during the year ended March 31, 2026 (March 31, 2025: $6,277, March 31 2024: $5,598).

SCHEDULE OF KEY MANAGEMENT PERSONNEL COMPENSATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$’000</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="20" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fees and short term employee benefits</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Post employment benefits</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fees and short term employee benefits</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Post employment benefits</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fees and short term employee benefits</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Post employment benefits</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 13%"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 13%; text-align: right"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Total Key Management Personnel</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_c20250401__20260331__ifrs-full--DefinedBenefitPlansAxis__custom--FeeAndShortTermEmployeeBenefitsMember_zVBXUt5HYL36" style="border-bottom: Black 1pt solid; text-align: right" title="Total Key Management Personnel">1,936</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_c20250401__20260331__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentBenefitsMember_z64iDmPyo1Kg" style="border-bottom: Black 1pt solid; text-align: right" title="Total Key Management Personnel">13</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td id="xdx_982_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_c20240401__20250331__ifrs-full--DefinedBenefitPlansAxis__custom--FeeAndShortTermEmployeeBenefitsMember_z9i67qxK8HVf" style="border-bottom: Black 1pt solid; text-align: right" title="Total Key Management Personnel">1,878</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_c20240401__20250331__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentBenefitsMember_zrNXR5VZpKZ1" style="border-bottom: Black 1pt solid; text-align: right" title="Total Key Management Personnel">6</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_c20230401__20240331__ifrs-full--DefinedBenefitPlansAxis__custom--FeeAndShortTermEmployeeBenefitsMember_zcwkk6pzMZgg" style="border-bottom: Black 1pt solid; text-align: right" title="Total Key Management Personnel">1,282</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eifrs-full--KeyManagementPersonnelCompensation_pn3n3_c20230401__20240331__ifrs-full--DefinedBenefitPlansAxis__custom--PostEmploymentBenefitsMember_zIPBlgLUP3Me" style="border-bottom: Black 1pt solid; text-align: right" title="Total Key Management Personnel">2</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

1936000

13000

1878000

6000

1282000

2000

550000 <p id="xdx_89E_ecustom--DisclosureOfDetailedInformationShareOptionsGrantedToDirectorsExplanatory_zbrdgNF2ZOyd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The following share options were granted to directors and officers in the following periods: SCHEDULE OF SHARE OPTIONS GRANTED TO DIRECTORS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">2026</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">2025</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">2024</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Directors</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--DirectorsMember_zDFdJgJQrwMg" style="width: 14%; text-align: right" title="Number of options">2,457,424</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--DirectorsMember_zpSCK2oIFOn2" style="width: 14%; text-align: right" title="Number of options">645,930</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--DirectorsMember_z3aYJU0YZZ7f" style="width: 14%; text-align: right" title="Number of options">180,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Other key management personnel</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--OtherkeymanagementpersonnelMember_zd5jTSDH8INa" style="border-bottom: Black 1pt solid; text-align: right" title="Number of options">937,588</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--OtherkeymanagementpersonnelMember_zvgcBbctQKH5" style="border-bottom: Black 1pt solid; text-align: right" title="Number of options">382,999</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--OtherkeymanagementpersonnelMember_zrWg1t3RX7O4" style="border-bottom: Black 1pt solid; text-align: right" title="Number of options">170,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--DirectorsAndOtherOfficersMember_zVN9GLv26uOg" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options">3,395,012</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--DirectorsAndOtherOfficersMember_zrZ9dZN35Pv9" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options">1,028,929</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--DirectorsAndOtherOfficersMember_zaqWIHQyUCH4" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options">350,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

2457424

645930

180000

937588

382999

170000

3395012

1028929

350000

14051

6277

5598

8. TAXATION SCHEDULE OF TAX CREDIT PERIOD <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250401__20260331_za59fEmAtHK7" style="border-bottom: Black 1pt solid; text-align: center">2026 $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240401__20250331_zU3zcgHCDTPb" style="border-bottom: Black 1pt solid; text-align: center">2025 $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20230401__20240331_zkbkBMYE8ppb" style="border-bottom: Black 1pt solid; text-align: center">2024 $</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026 $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025 $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024 $</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td>Group</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_404_eifrs-full--CurrentTaxExpenseIncome_zGfTHtgcKD18" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Current year tax charge</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">7,987</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">51</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">55,280</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--AdjustmentsForCurrentTaxOfPriorPeriod_zRVACxPERF0c" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Adjustments in respect of prior periods</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,263,830</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(32,864</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deferred tax</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences_z13fhNpAInMj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">Origination and reversal of timing differences</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--IncomeTaxExpenseContinuingOperations_iN_di_zkKr7xWWLH53" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total tax charge/(credit) for the period</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7,987</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,263,779</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">22,416</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">The tax charge/(credit) for the year is different from the small company rate of corporation tax in the United Kingdom of 19%. The difference can be reconciled as follows:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--LossBeforeTaxation_zB41Kn0AkVf2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Loss before taxation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(8,841,670</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(7,970,071</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(16,803,045</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_ecustom--LossChargedAtStandardRateOfCorporationTax_z41TLPuzbfE" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Loss charged at standard rate of corporation tax <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRBWCBDUkVESVQgUEVSSU9EIChEZXRhaWxzKSAoUGFyYW50aGV0aWNhbCkA" id="xdx_905_eifrs-full--ApplicableTaxRate_pid_dp_uPure_c20250401__20260331_zNyBRpwFWY83" title="Corporation tax rate"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRBWCBDUkVESVQgUEVSSU9EIChEZXRhaWxzKSAoUGFyYW50aGV0aWNhbCkA" id="xdx_90F_eifrs-full--ApplicableTaxRate_pid_dp_uPure_c20240401__20250331_zjUR1lrznxog" title="Corporation tax rate"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRBWCBDUkVESVQgUEVSSU9EIChEZXRhaWxzKSAoUGFyYW50aGV0aWNhbCkA" id="xdx_902_eifrs-full--ApplicableTaxRate_pid_dp_uPure_c20230401__20240331_zMhnQ6vv0qY4" title="Corporation tax rate">19%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,679,917</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,514,313</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,192,578</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_eifrs-full--TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense_zKuBiBeoyCcb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Tax losses arising in the year not recognized</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,398,364</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,401,608</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,032,344</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss_zUZ1l85VcxM1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expenses not deductible for taxation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">307,042</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">123,112</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">220,187</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--TaxIncreaseFromEffectOfCapitalAllowancesAndDepreciation_zyQ8MWZc8kJ5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Tax increase from effect of capital allowances and depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">347</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">484</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">748</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--ResearchAndDevelopmentTaxClaim_zIYmXkc5Rewi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Difference in tax rates</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,210</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,015</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods_zFktTNzj7Wc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Research and Development tax credits claimed in respect of previous periods</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,263,830</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(32,864</td><td style="text-align: left">)</td></tr> <tr id="xdx_408_eifrs-full--IncreaseDecreaseThroughForeignExchangeFinancialAssets_zSVupKdFtDih" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Consolidation adjustment in relation to foreign exchange movements</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(11,639</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(5,825</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(5,421</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_eifrs-full--IncomeTaxExpenseContinuingOperations_iN_di_zmRNF1U051N8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total tax charge/(credit) for the period</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7,987</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,263,779</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">22,416</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> No deferred tax asset has been recognized in respect of trading losses carried forward because of uncertainty as to when these losses will be recoverable. The Group has tax losses of $45,018,522 (2025: $35,852,225, 2024: $38,992,275) to carry forward for use against future profits.

SCHEDULE OF TAX CREDIT PERIOD <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250401__20260331_za59fEmAtHK7" style="border-bottom: Black 1pt solid; text-align: center">2026 $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240401__20250331_zU3zcgHCDTPb" style="border-bottom: Black 1pt solid; text-align: center">2025 $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20230401__20240331_zkbkBMYE8ppb" style="border-bottom: Black 1pt solid; text-align: center">2024 $</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026 $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025 $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024 $</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td>Group</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_404_eifrs-full--CurrentTaxExpenseIncome_zGfTHtgcKD18" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Current year tax charge</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">7,987</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">51</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">55,280</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--AdjustmentsForCurrentTaxOfPriorPeriod_zRVACxPERF0c" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Adjustments in respect of prior periods</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,263,830</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(32,864</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deferred tax</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences_z13fhNpAInMj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">Origination and reversal of timing differences</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--IncomeTaxExpenseContinuingOperations_iN_di_zkKr7xWWLH53" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total tax charge/(credit) for the period</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7,987</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,263,779</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">22,416</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">The tax charge/(credit) for the year is different from the small company rate of corporation tax in the United Kingdom of 19%. The difference can be reconciled as follows:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--LossBeforeTaxation_zB41Kn0AkVf2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Loss before taxation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(8,841,670</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(7,970,071</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(16,803,045</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_ecustom--LossChargedAtStandardRateOfCorporationTax_z41TLPuzbfE" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Loss charged at standard rate of corporation tax <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRBWCBDUkVESVQgUEVSSU9EIChEZXRhaWxzKSAoUGFyYW50aGV0aWNhbCkA" id="xdx_905_eifrs-full--ApplicableTaxRate_pid_dp_uPure_c20250401__20260331_zNyBRpwFWY83" title="Corporation tax rate"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRBWCBDUkVESVQgUEVSSU9EIChEZXRhaWxzKSAoUGFyYW50aGV0aWNhbCkA" id="xdx_90F_eifrs-full--ApplicableTaxRate_pid_dp_uPure_c20240401__20250331_zjUR1lrznxog" title="Corporation tax rate"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFRBWCBDUkVESVQgUEVSSU9EIChEZXRhaWxzKSAoUGFyYW50aGV0aWNhbCkA" id="xdx_902_eifrs-full--ApplicableTaxRate_pid_dp_uPure_c20230401__20240331_zMhnQ6vv0qY4" title="Corporation tax rate">19%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,679,917</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,514,313</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,192,578</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_eifrs-full--TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense_zKuBiBeoyCcb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Tax losses arising in the year not recognized</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,398,364</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,401,608</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,032,344</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss_zUZ1l85VcxM1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expenses not deductible for taxation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">307,042</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">123,112</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">220,187</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--TaxIncreaseFromEffectOfCapitalAllowancesAndDepreciation_zyQ8MWZc8kJ5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Tax increase from effect of capital allowances and depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">347</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">484</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">748</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--ResearchAndDevelopmentTaxClaim_zIYmXkc5Rewi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Difference in tax rates</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,210</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,015</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods_zFktTNzj7Wc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Research and Development tax credits claimed in respect of previous periods</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,263,830</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(32,864</td><td style="text-align: left">)</td></tr> <tr id="xdx_408_eifrs-full--IncreaseDecreaseThroughForeignExchangeFinancialAssets_zSVupKdFtDih" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Consolidation adjustment in relation to foreign exchange movements</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(11,639</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(5,825</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(5,421</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_eifrs-full--IncomeTaxExpenseContinuingOperations_iN_di_zmRNF1U051N8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total tax charge/(credit) for the period</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7,987</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,263,779</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">22,416</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

7987

55280

-3263830

-32864

-7987

3263779

-22416

-8841670 -7970071 -16803045

0.19

-1679917 -1514313 -3192578

1398364

1401608

3032344

307042

123112

220187

347 484 748 -6210 -5015

-3263830

-32864

-11639

-5825

-5421

-7987

3263779

-22416

45018522

35852225

38992275

9. FINANCE INCOME AND COSTS SCHEDULE OF FINANCE INCOME AND COSTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20250401__20260331_zMd41Wq0mmaf" style="border-bottom: Black 1pt solid; text-align: center">2026 $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20240401__20250331_zZWIQ4y7MZa4" style="border-bottom: Black 1pt solid; text-align: center">2025 $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20230401__20240331_zcROaPhgw9Ff" style="border-bottom: Black 1pt solid; text-align: center">2024 $</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026 $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025 $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024 $</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: left">Finance Income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--RevenueFromInterest_maFIzRTd_zwFLAYSrKOY4" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left">Interest income</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">32,098</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">5,473</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--FinanceIncome_iT_mtFIzRTd_maFCzKzZ_zYjbnNSVsvob" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Total finance income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">32,098</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,473</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: left">Finance Expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--FinanceCharges_iN_di_maFCEzj1e_zmefnpaOggd1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Finance Charges</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(280</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(13,368</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--InterestExpenseOnBorrowings_iN_di_maFCEzj1e_zQWxexSCiKMi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Convertible Loan Note Interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(473,935</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(88,383</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--InterestExpenseOnRelatedPartyLoan_iN_di_maFCEzj1e_zUypmzCkQlP7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Interest expense on related party loan</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(781,896</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,053,313</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_405_eifrs-full--FinanceCosts_iNT_di_mtFCEzj1e_msFCzKzZ_zVJIWFGY16h1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total finance expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(474,215</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(883,647</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,053,313</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eifrs-full--FinanceIncomeCost_iT_mtFCzKzZ_z0VCF7UwoiCe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total finance income/(expenses)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(442,117</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(878,174</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(1,053,313</td><td style="font-weight: bold; text-align: left">)</td></tr> </table>

SCHEDULE OF FINANCE INCOME AND COSTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20250401__20260331_zMd41Wq0mmaf" style="border-bottom: Black 1pt solid; text-align: center">2026 $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20240401__20250331_zZWIQ4y7MZa4" style="border-bottom: Black 1pt solid; text-align: center">2025 $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20230401__20240331_zcROaPhgw9Ff" style="border-bottom: Black 1pt solid; text-align: center">2024 $</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026 $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025 $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024 $</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: left">Finance Income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--RevenueFromInterest_maFIzRTd_zwFLAYSrKOY4" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left">Interest income</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">32,098</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">5,473</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--FinanceIncome_iT_mtFIzRTd_maFCzKzZ_zYjbnNSVsvob" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Total finance income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">32,098</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,473</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: left">Finance Expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--FinanceCharges_iN_di_maFCEzj1e_zmefnpaOggd1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Finance Charges</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(280</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(13,368</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--InterestExpenseOnBorrowings_iN_di_maFCEzj1e_zQWxexSCiKMi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Convertible Loan Note Interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(473,935</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(88,383</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--InterestExpenseOnRelatedPartyLoan_iN_di_maFCEzj1e_zUypmzCkQlP7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Interest expense on related party loan</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(781,896</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,053,313</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_405_eifrs-full--FinanceCosts_iNT_di_mtFCEzj1e_msFCzKzZ_zVJIWFGY16h1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total finance expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(474,215</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(883,647</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,053,313</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eifrs-full--FinanceIncomeCost_iT_mtFCzKzZ_z0VCF7UwoiCe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total finance income/(expenses)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(442,117</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(878,174</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(1,053,313</td><td style="font-weight: bold; text-align: left">)</td></tr> </table>

32098

5473

32098

5473

280 13368

473935

88383

781896 1053313

474215

883647

1053313

-442117

-878174

-1053313

10. PROPERTY, PLANT AND EQUIPMENT <p id="xdx_89F_eifrs-full--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_zBgMz98mrxdi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Details of the Group’s property, plant and equipment are as follows: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">$</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">IT equipment</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%">At 1 April 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_ecustom--PropertyPlantAndEquipmentCost_iS_pp0p0_c20250401__20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zNsztXqRgQIj" style="width: 16%; text-align: right" title="Property and equipment, cost, beginning balance">10,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_ecustom--PropertyPlantAndEquipmentCost_iS_pp0p0_c20250401__20260331_zActcH0PaN5j" style="width: 16%; text-align: right" title="Property and equipment, cost, balance">10,500</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pp0p0_c20250401__20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zQ8ef9cEa24h" style="text-align: right" title="Additions">6,080</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pp0p0_c20250401__20260331_zzlNonBAUY91" style="text-align: right">6,080</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Disposals</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20250401__20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zMALhm0XWwS8" style="text-align: right" title="Disposals">(1,679</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20250401__20260331_zdvCiYEvJev6" style="text-align: right">(1,679</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Foreign exchange</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_pp0p0_c20250401__20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zhJEOjX997ij" style="text-align: right" title="Foreign exchange">104</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_pp0p0_c20250401__20260331_zE7xdbhpfF26" style="text-align: right">104</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">At March 31, 2026</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_983_ecustom--PropertyPlantAndEquipmentCost_iE_pp0p0_c20250401__20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zTpWcrpbwDKl" style="font-weight: bold; text-align: right" title="Property and equipment, cost, ending balance">15,005</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_98C_ecustom--PropertyPlantAndEquipmentCost_iE_pp0p0_c20250401__20260331_z8tCg9GhJh8h" style="font-weight: bold; text-align: right" title="Property and equipment, cost, balance">15,005</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>At 1 April 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--PropertyPlantAndEquipmentDepreciation_iS_pp0p0_c20250401__20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zP4Jv8PBgG33" style="text-align: right" title="Depreciation, beginning balance">8,465</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--PropertyPlantAndEquipmentDepreciation_iS_pp0p0_c20250401__20260331_zIobo1i79nGi" style="text-align: right">8,465</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Charge in year</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--EffectOfChargeInYearDepreciation_pp0p0_c20250401__20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zTGLlNZ2ZTre" style="text-align: right" title="Charge in year">1,820</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--EffectOfChargeInYearDepreciation_pp0p0_c20250401__20260331_zpEM1qjfS7h" style="text-align: right">1,820</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Write Off Disposals</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--WriteOffDisposals_iN_pp0p0_di_c20250401__20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zealliATlvse" style="text-align: right" title="Write Off Disposals">(1,679</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--WriteOffDisposals_iN_pp0p0_di_c20250401__20260331_zmBEJAziz8wb" style="text-align: right" title="Write Off Disposals">(1,679</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Foreign exchange</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--EffectOfForeignExchangeDepreciation_pp0p0_c20250401__20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zInHLTgHb1Ga" style="text-align: right" title="Foreign exchange">88</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--EffectOfForeignExchangeDepreciation_pp0p0_c20250401__20260331_znpGRLQv6mA6" style="text-align: right">88</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At March 31, 2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--PropertyPlantAndEquipmentDepreciation_iE_pp0p0_c20250401__20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zrOmnZxvQ0Pj" style="text-align: right" title="Depreciation, ending balance">8,694</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--PropertyPlantAndEquipmentDepreciation_iE_pp0p0_c20250401__20260331_zeGptuMS74q1" style="text-align: right">8,694</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Net Book Value as at March 31, 2026</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_pp0p0_c20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_z4I4d0UkHoUi" style="font-weight: bold; text-align: right" title="Depreciation, net book value">6,311</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iI_pp0p0_c20260331_zS7i9jMP0eM2" style="font-weight: bold; text-align: right">6,311</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">$</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">IT equipment</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%">At April 1, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_ecustom--PropertyPlantAndEquipmentCost_iS_pp0p0_c20240401__20250331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zpsvLJBjYo5j" style="width: 16%; text-align: right" title="Property and equipment, cost, balance">10,467</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_ecustom--PropertyPlantAndEquipmentCost_iS_pp0p0_c20240401__20250331_zYzzPgCchNUa" style="width: 16%; text-align: right" title="Property and equipment, cost, balance">10,467</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pp0p0_c20240401__20250331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zzW2lhLAQtV6" style="text-align: right" title="Additions">1,208</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pp0p0_c20240401__20250331_zX7GipkvW4bl" style="text-align: right">1,208</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Disposals</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20240401__20250331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zjZc42tpCqUl" style="text-align: right" title="Disposals">(1,290</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20240401__20250331_zgX67elAuR6i" style="text-align: right">(1,290</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Foreign exchange</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_pp0p0_c20240401__20250331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zGc2anOqYHT1" style="text-align: right" title="Foreign exchange">115</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_pp0p0_c20240401__20250331_zbnlcokopQWj" style="text-align: right">115</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At March 31, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_982_ecustom--PropertyPlantAndEquipmentCost_iE_pp0p0_c20240401__20250331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zmXMFc3TG3e3" style="font-weight: bold; text-align: right" title="Property and equipment, cost, beginning balance">10,500</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_98D_ecustom--PropertyPlantAndEquipmentCost_iE_pp0p0_c20240401__20250331_zwiM9jGvXk2l" style="font-weight: bold; text-align: right" title="Property and equipment, cost, balance">10,500</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>At April 1, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--PropertyPlantAndEquipmentDepreciation_iS_pp0p0_c20240401__20250331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zbKHjE59RPo" style="text-align: right" title="Depreciation, beginning balance">7,117</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--PropertyPlantAndEquipmentDepreciation_iS_pp0p0_c20240401__20250331_zpt3gun5EdFd" style="text-align: right">7,117</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Charge in year</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--EffectOfChargeInYearDepreciation_pp0p0_c20240401__20250331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zzbvfqFFBHtb" style="text-align: right" title="Charge in year">2,563</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--EffectOfChargeInYearDepreciation_pp0p0_c20240401__20250331_zIhVXlOoFn74" style="text-align: right">2,563</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Write Off Disposals</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--WriteOffDisposals_iN_pp0p0_di_c20240401__20250331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zCapioNYV0hh" style="text-align: right" title="Write Off Disposals">(1,290</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--WriteOffDisposals_iN_pp0p0_di_c20240401__20250331_zp8MmNFZh0R6" style="text-align: right" title="Write Off Disposals">(1,290</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Foreign exchange</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--EffectOfForeignExchangeDepreciation_pp0p0_c20240401__20250331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zA7QHThuj5ej" style="text-align: right" title="Foreign exchange">75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--EffectOfForeignExchangeDepreciation_pp0p0_c20240401__20250331_zVtxycYiDQH6" style="text-align: right">75</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">At March 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--PropertyPlantAndEquipmentDepreciation_iE_pp0p0_c20240401__20250331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zFrZ0lfuHxu" style="text-align: right" title="Depreciation, ending balance">8,465</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--PropertyPlantAndEquipmentDepreciation_iE_pp0p0_c20240401__20250331_zTlX5ugm0FC1" style="text-align: right">8,465</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Net Book Value as at March 31, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_pp0p0_c20250331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zaILoxrdYsP4" style="font-weight: bold; text-align: right" title="Depreciation, net book value">2,035</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iI_pp0p0_c20250331_zUdllQQSz0D" style="font-weight: bold; text-align: right" title="Net book value">2,035</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_892_ecustom--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentLocatedOperatingSegmentExplanatory_zsVgPeO05Thh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in">The Group’s property, plant and equipment is located in the following operating segments: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT LOCATED IN OPERATING SEGMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: justify">Group</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260331_zrQYhhco4g4c" style="border-bottom: Black 1pt solid; text-align: center">Net Book Value March 31 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: justify"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--PropertyPlantAndEquipment_iI_hifrs-full--GeographicalAreasAxis__custom--UKMember_zPxH2sDrUync" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">UK</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--PropertyPlantAndEquipment_iI_hifrs-full--GeographicalAreasAxis__custom--UnitedStateMember_zDdFeukBnJra" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">US</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,311</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--PropertyPlantAndEquipment_iI_z7KfZk3pMxy6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6,311</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: justify">Group</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250331_zxLw4bh7PnF6" style="border-bottom: Black 1pt solid; text-align: center">Net Book Value March 31 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--PropertyPlantAndEquipment_iI_hifrs-full--GeographicalAreasAxis__custom--UKMember_zOMNcbJmk7j7" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">UK</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">647</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--PropertyPlantAndEquipment_iI_hifrs-full--GeographicalAreasAxis__custom--UnitedStateMember_zCcDo8rcmzF8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">US</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,388</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--PropertyPlantAndEquipment_iI_zrVgQwgnK0M5" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,035</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<p id="xdx_89F_eifrs-full--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_zBgMz98mrxdi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Details of the Group’s property, plant and equipment are as follows: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">$</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">IT equipment</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%">At 1 April 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_ecustom--PropertyPlantAndEquipmentCost_iS_pp0p0_c20250401__20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zNsztXqRgQIj" style="width: 16%; text-align: right" title="Property and equipment, cost, beginning balance">10,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_ecustom--PropertyPlantAndEquipmentCost_iS_pp0p0_c20250401__20260331_zActcH0PaN5j" style="width: 16%; text-align: right" title="Property and equipment, cost, balance">10,500</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pp0p0_c20250401__20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zQ8ef9cEa24h" style="text-align: right" title="Additions">6,080</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pp0p0_c20250401__20260331_zzlNonBAUY91" style="text-align: right">6,080</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Disposals</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20250401__20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zMALhm0XWwS8" style="text-align: right" title="Disposals">(1,679</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20250401__20260331_zdvCiYEvJev6" style="text-align: right">(1,679</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Foreign exchange</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_pp0p0_c20250401__20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zhJEOjX997ij" style="text-align: right" title="Foreign exchange">104</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_pp0p0_c20250401__20260331_zE7xdbhpfF26" style="text-align: right">104</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">At March 31, 2026</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_983_ecustom--PropertyPlantAndEquipmentCost_iE_pp0p0_c20250401__20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zTpWcrpbwDKl" style="font-weight: bold; text-align: right" title="Property and equipment, cost, ending balance">15,005</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_98C_ecustom--PropertyPlantAndEquipmentCost_iE_pp0p0_c20250401__20260331_z8tCg9GhJh8h" style="font-weight: bold; text-align: right" title="Property and equipment, cost, balance">15,005</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>At 1 April 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--PropertyPlantAndEquipmentDepreciation_iS_pp0p0_c20250401__20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zP4Jv8PBgG33" style="text-align: right" title="Depreciation, beginning balance">8,465</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--PropertyPlantAndEquipmentDepreciation_iS_pp0p0_c20250401__20260331_zIobo1i79nGi" style="text-align: right">8,465</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Charge in year</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--EffectOfChargeInYearDepreciation_pp0p0_c20250401__20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zTGLlNZ2ZTre" style="text-align: right" title="Charge in year">1,820</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--EffectOfChargeInYearDepreciation_pp0p0_c20250401__20260331_zpEM1qjfS7h" style="text-align: right">1,820</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Write Off Disposals</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--WriteOffDisposals_iN_pp0p0_di_c20250401__20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zealliATlvse" style="text-align: right" title="Write Off Disposals">(1,679</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--WriteOffDisposals_iN_pp0p0_di_c20250401__20260331_zmBEJAziz8wb" style="text-align: right" title="Write Off Disposals">(1,679</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Foreign exchange</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--EffectOfForeignExchangeDepreciation_pp0p0_c20250401__20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zInHLTgHb1Ga" style="text-align: right" title="Foreign exchange">88</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--EffectOfForeignExchangeDepreciation_pp0p0_c20250401__20260331_znpGRLQv6mA6" style="text-align: right">88</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At March 31, 2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--PropertyPlantAndEquipmentDepreciation_iE_pp0p0_c20250401__20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zrOmnZxvQ0Pj" style="text-align: right" title="Depreciation, ending balance">8,694</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--PropertyPlantAndEquipmentDepreciation_iE_pp0p0_c20250401__20260331_zeGptuMS74q1" style="text-align: right">8,694</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Net Book Value as at March 31, 2026</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_pp0p0_c20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_z4I4d0UkHoUi" style="font-weight: bold; text-align: right" title="Depreciation, net book value">6,311</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iI_pp0p0_c20260331_zS7i9jMP0eM2" style="font-weight: bold; text-align: right">6,311</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">$</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">IT equipment</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%">At April 1, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_ecustom--PropertyPlantAndEquipmentCost_iS_pp0p0_c20240401__20250331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zpsvLJBjYo5j" style="width: 16%; text-align: right" title="Property and equipment, cost, balance">10,467</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_ecustom--PropertyPlantAndEquipmentCost_iS_pp0p0_c20240401__20250331_zYzzPgCchNUa" style="width: 16%; text-align: right" title="Property and equipment, cost, balance">10,467</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pp0p0_c20240401__20250331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zzW2lhLAQtV6" style="text-align: right" title="Additions">1,208</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pp0p0_c20240401__20250331_zX7GipkvW4bl" style="text-align: right">1,208</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Disposals</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20240401__20250331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zjZc42tpCqUl" style="text-align: right" title="Disposals">(1,290</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_pp0p0_di_c20240401__20250331_zgX67elAuR6i" style="text-align: right">(1,290</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Foreign exchange</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_pp0p0_c20240401__20250331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zGc2anOqYHT1" style="text-align: right" title="Foreign exchange">115</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_pp0p0_c20240401__20250331_zbnlcokopQWj" style="text-align: right">115</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At March 31, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_982_ecustom--PropertyPlantAndEquipmentCost_iE_pp0p0_c20240401__20250331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zmXMFc3TG3e3" style="font-weight: bold; text-align: right" title="Property and equipment, cost, beginning balance">10,500</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_98D_ecustom--PropertyPlantAndEquipmentCost_iE_pp0p0_c20240401__20250331_zwiM9jGvXk2l" style="font-weight: bold; text-align: right" title="Property and equipment, cost, balance">10,500</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>At April 1, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--PropertyPlantAndEquipmentDepreciation_iS_pp0p0_c20240401__20250331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zbKHjE59RPo" style="text-align: right" title="Depreciation, beginning balance">7,117</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--PropertyPlantAndEquipmentDepreciation_iS_pp0p0_c20240401__20250331_zpt3gun5EdFd" style="text-align: right">7,117</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Charge in year</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--EffectOfChargeInYearDepreciation_pp0p0_c20240401__20250331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zzbvfqFFBHtb" style="text-align: right" title="Charge in year">2,563</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--EffectOfChargeInYearDepreciation_pp0p0_c20240401__20250331_zIhVXlOoFn74" style="text-align: right">2,563</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Write Off Disposals</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--WriteOffDisposals_iN_pp0p0_di_c20240401__20250331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zCapioNYV0hh" style="text-align: right" title="Write Off Disposals">(1,290</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--WriteOffDisposals_iN_pp0p0_di_c20240401__20250331_zp8MmNFZh0R6" style="text-align: right" title="Write Off Disposals">(1,290</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Foreign exchange</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--EffectOfForeignExchangeDepreciation_pp0p0_c20240401__20250331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zA7QHThuj5ej" style="text-align: right" title="Foreign exchange">75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--EffectOfForeignExchangeDepreciation_pp0p0_c20240401__20250331_zVtxycYiDQH6" style="text-align: right">75</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">At March 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--PropertyPlantAndEquipmentDepreciation_iE_pp0p0_c20240401__20250331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zFrZ0lfuHxu" style="text-align: right" title="Depreciation, ending balance">8,465</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--PropertyPlantAndEquipmentDepreciation_iE_pp0p0_c20240401__20250331_zTlX5ugm0FC1" style="text-align: right">8,465</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Net Book Value as at March 31, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_pp0p0_c20250331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ITEquipmentMember_zaILoxrdYsP4" style="font-weight: bold; text-align: right" title="Depreciation, net book value">2,035</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iI_pp0p0_c20250331_zUdllQQSz0D" style="font-weight: bold; text-align: right" title="Net book value">2,035</td><td style="font-weight: bold; text-align: left"> </td></tr> </table>

10500 10500

6080

1679

104

15005 15005 8465 8465 1820 1820 1679 1679 88 88 8694 8694

6311

10467 10467

1208

1290

115

10500 10500 7117 7117 2563 2563 1290 1290 75 75 8465 8465

2035

<p id="xdx_892_ecustom--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentLocatedOperatingSegmentExplanatory_zsVgPeO05Thh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in">The Group’s property, plant and equipment is located in the following operating segments: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT LOCATED IN OPERATING SEGMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: justify">Group</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260331_zrQYhhco4g4c" style="border-bottom: Black 1pt solid; text-align: center">Net Book Value March 31 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: justify"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--PropertyPlantAndEquipment_iI_hifrs-full--GeographicalAreasAxis__custom--UKMember_zPxH2sDrUync" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">UK</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--PropertyPlantAndEquipment_iI_hifrs-full--GeographicalAreasAxis__custom--UnitedStateMember_zDdFeukBnJra" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">US</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,311</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--PropertyPlantAndEquipment_iI_z7KfZk3pMxy6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6,311</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: justify">Group</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250331_zxLw4bh7PnF6" style="border-bottom: Black 1pt solid; text-align: center">Net Book Value March 31 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--PropertyPlantAndEquipment_iI_hifrs-full--GeographicalAreasAxis__custom--UKMember_zOMNcbJmk7j7" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">UK</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">647</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--PropertyPlantAndEquipment_iI_hifrs-full--GeographicalAreasAxis__custom--UnitedStateMember_zCcDo8rcmzF8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">US</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,388</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--PropertyPlantAndEquipment_iI_zrVgQwgnK0M5" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,035</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

6311

647

1388

2035

11. PREPAID EXPENSES AND OTHER RECEIVABLES <p id="xdx_89E_ecustom--DisclosureOfDetailedInformationAboutPrepaidExpensesAndOtherReceivablesExplanatoryTextBlock_z9G5rPAHl6t5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"> SCHEDULE OF PREPAID EXPENSES AND OTHER RECEIVABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_496_20260331_z0ZUVuQiC15l" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_496_20250331_z4mp9PLwQUKj" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">$</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Group</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40F_eifrs-full--OtherReceivables_iI_maTAORzOTL_zfJnQhDto7Ia" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Other receivables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">4,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">4,500</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--AmountsReceivableRelatedPartyTransactions_iI_maTAORzOTL_zrcbDzTGk9pb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Related Party receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">144,320</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--ValueAddedTaxReceivables_iI_maTAORzOTL_zOyQ3q13X1Aj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">VAT receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,847</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,482</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--Prepayments_iI_maTAORzOTL_zH0P7tvYuUl6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Prepayments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">205,082</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">225,360</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--TradeAndOtherReceivables_iTI_mtTAORzOTL_zQ2tHKg12KVd" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Prepaid expenses and other receivables</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">375,749</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">242,342</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> There are no differences between the carrying amount and fair value of any of the trade and other receivables above. Prepayments include no prepaid invoices relating to the urcosimod product candidate. <p id="xdx_89E_ecustom--DisclosureOfDetailedInformationAboutPrepaidExpensesAndOtherReceivablesExplanatoryTextBlock_z9G5rPAHl6t5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"> SCHEDULE OF PREPAID EXPENSES AND OTHER RECEIVABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_496_20260331_z0ZUVuQiC15l" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_496_20250331_z4mp9PLwQUKj" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">$</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Group</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40F_eifrs-full--OtherReceivables_iI_maTAORzOTL_zfJnQhDto7Ia" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Other receivables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">4,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">4,500</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--AmountsReceivableRelatedPartyTransactions_iI_maTAORzOTL_zrcbDzTGk9pb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Related Party receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">144,320</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--ValueAddedTaxReceivables_iI_maTAORzOTL_zOyQ3q13X1Aj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">VAT receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,847</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,482</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--Prepayments_iI_maTAORzOTL_zH0P7tvYuUl6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Prepayments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">205,082</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">225,360</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--TradeAndOtherReceivables_iTI_mtTAORzOTL_zQ2tHKg12KVd" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Prepaid expenses and other receivables</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">375,749</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">242,342</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

4500

144320

21847

12482

205082

225360

375749

242342

12. TRADE AND OTHER PAYABLES <p id="xdx_89E_ecustom--DisclosureOfDetailedInformationAboutPayablesAndAccruedLiabilitiesExplanatory_zqtEJs3Eskf8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in"> SCHEDULE OF TRADE AND OTHER PAYABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49B_20260331_zysc8qxTNpke" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_495_20250331_zXeiUjPoxllf" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">$</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Group</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_409_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_maTAOCPzjQt_maTAOPzUhw_zUF8rxIH2oJ9" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Trade payables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">7,136,144</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">7,899,986</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--OtherPayables_iI_maTAOPzUhw_zieB6cmZDgg7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,326</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">88,999</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--Accruals_iI_maTAOPzUhw_zp4u84EGKSR7" style="vertical-align: bottom; background-color: White"> <td>Accruals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,239,101</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">186,993</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--ShorttermEmployeeBenefitsAccruals_iI_maTAOPzUhw_z4CvnY1WTQSk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Bonus accrual</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">264,618</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">191,588</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--TradeAndOtherCurrentPayables_iTI_mtTAOPzUhw_zq76vlUIZ8i2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Trade and other payables</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,641,189</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,367,566</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

<p id="xdx_89E_ecustom--DisclosureOfDetailedInformationAboutPayablesAndAccruedLiabilitiesExplanatory_zqtEJs3Eskf8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in"> SCHEDULE OF TRADE AND OTHER PAYABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49B_20260331_zysc8qxTNpke" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_495_20250331_zXeiUjPoxllf" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">$</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Group</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_409_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_maTAOCPzjQt_maTAOPzUhw_zUF8rxIH2oJ9" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Trade payables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">7,136,144</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">7,899,986</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--OtherPayables_iI_maTAOPzUhw_zieB6cmZDgg7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,326</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">88,999</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--Accruals_iI_maTAOPzUhw_zp4u84EGKSR7" style="vertical-align: bottom; background-color: White"> <td>Accruals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,239,101</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">186,993</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--ShorttermEmployeeBenefitsAccruals_iI_maTAOPzUhw_z4CvnY1WTQSk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Bonus accrual</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">264,618</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">191,588</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--TradeAndOtherCurrentPayables_iTI_mtTAOPzUhw_zq76vlUIZ8i2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Trade and other payables</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,641,189</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,367,566</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

7136144

7899986

1326

88999

1239101

186993

264618

191588

8641189

8367566

13. CAPITAL AND RESERVES Capital Management For the purpose of the Company’s capital management, capital includes called up share capital, share premium, share based payments for options, share based payments for warrants and all other equity reserves attributable to the equity holders of the parent as reflected in the statement of financial position. The Company’s objectives when managing capital are to safeguard the Company’s ability to continue as a going concern and to maximise shareholder value through the optimisation of the debt and equity balance. The Company manages its capital to maximise the return to the shareholders through the optimisation of equity. The capital structure of the Company as at March 31, 2026 and 2025 consists of equity attributable to equity holders of the Company, comprising issued capital, reserves and retained deficit as disclosed. The Company manages its capital structure and makes adjustments to it, in light of economic conditions and the strategy approved by shareholders. To maintain or adjust the capital structure, the Group may adjust the dividend payment to shareholders, return capital to shareholders or issue new shares and release the Company’s share premium account. No changes were made in the objectives, policies or processes during the year ended March 31, 2026 and March 31, 2025. Share capital and premium The Company is authorized to issue an unlimited number of nil par value shares of a single class. The Company may issue fractional shares and a fractional share shall have the corresponding fractional rights, obligations and liabilities of a whole share of the same class or series of shares. Shares may be issued in one or more series of shares as the Directors may by resolution determine from time to time. Each share in the Company confers upon the shareholder: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">the right to one vote at a meeting of the shareholders or on any resolution of shareholders;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">the right to an equal share in any dividend paid by the Company; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">the right to an equal share in the distribution of the surplus assets of the Company on its liquidation.</td></tr> </table> The Company may by resolution of the Directors redeem, purchase or otherwise acquire all or any of the shares in the Company subject to regulations set out in the Company’s Articles of Incorporation. On May 22, 2023, the Company delisted from the standard segment of the Main Market of the London Stock Exchange and had a sole listing on the NASDAQ capital market. In conjunction with the delisting, there was a share consolidation of 65 to 1. The effect of the share consolidation has been reflected below for all periods. The Company is authorized to issue an unlimited number of nil par value shares of a single class SCHEDULE OF AUTHORIZED ISSUE UNLIMITED NUMBER OF PAR VALUE SHARES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Shares</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Share capital</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Issued ordinary shares of US$0.00 each</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">At March 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eifrs-full--NumberOfSharesOutstanding_iS_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_z1E6zHu2Pndg" style="width: 16%; text-align: right" title="Beginning balance, shares">33,336,316</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eifrs-full--Equity_iS_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_zrf2QCowfUC3" style="width: 16%; text-align: right" title="Ending balance, shares">143,112,687</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expenses settled in shares</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--ExpensesSettledInShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_zwLfKGJUQelf" style="text-align: right" title="Expenses settled in shares">714,653</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--ExpensesSettledInValue_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_zTmTyKP1NMy" style="text-align: right" title="Expenses settled in shares, value">801,345</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Bonus settled in shares</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--BonusSettledInShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_zv3HdrZLVSB" style="text-align: right" title="Bonus settled in shares">250,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--BonusSettledInValue_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_z7sZpbnPjvy3" style="text-align: right" title="Bonus settled in value">347,500</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Issue of share for fundraising, net</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--NumberOfIssueOfShareForFundraisingNet_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_zZMCmfmAOUc9" style="text-align: right" title="Issue of share for fundraising, net Sept-Dec 2023, Shares">1,219,846</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--NumberOfSharesIssueOfShareForFundraisingNetValue_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_zGE4Tb0jBadg" style="text-align: right" title="Issue of share for fundraising, net Sept-Dec 2023">1,705,742</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Shares in lieu interest</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--NumberOfShareInLieuInterest_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_zJFIv5PTtsNc" style="text-align: right" title="Shares in lieu interest">500,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--NumberOfSharesInLieuInterestValue_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_zEseZ6ywrmt7" style="text-align: right" title="Shares in lieu interest, value">750,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>At March 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--NumberOfSharesOutstanding_iS_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_zDM46KiJIrY5" style="text-align: right" title="Beginning balance, shares">36,020,815</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--Equity_iS_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_zYis92eI43kf" style="text-align: right" title="Beginning balance, value">146,717,274</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expenses settled in shares</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--ExpensesSettledInShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_zezcdVcaJCta" style="text-align: right" title="Expenses settled in shares">292,018</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--ExpensesSettledInValue_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_zlDYOFGvPLf4" style="text-align: right" title="Expenses settled in shares, value">321,729</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Convertible loan note and interest settled in shares</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--NumberOfSharesIssuedForConvertibleLoanNoteAndInterestSettlement_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_zr5PImwVFES6" style="text-align: right" title="Convertible loan note and interest settled in shares">1,887,306</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--ValueOfSharesIssuedForConvertibleLoanNoteAndInterestSettlement_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_zxSpvBKxzi3f" style="text-align: right" title="Convertible loan note and interest settled in shares, value">1,496,236</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Issue of Shares for fundraising, net</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--NumberOfIssueOfShareForFundraisingNet_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_z46A4GYP6Ce8" style="text-align: right" title="Issue of Shares for fundraising, net, shares">14,279,388</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--NumberOfSharesIssueOfShareForFundraisingNetValue_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_zTvZJlo0R7l2" style="text-align: right" title="Issue of Shares for fundraising, net, value">25,023,336</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>At March 31, 2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--NumberOfSharesOutstanding_iE_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_zqzL7sJaI8v5" style="text-align: right" title="Ending balance, shares">52,479,527</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--Equity_iE_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_ztfvWAz4iii2" style="text-align: right" title="Ending balance, value">173,558,575</td><td style="text-align: left"> </td></tr> </table> Share options reserve The share-based payment reserve for options represents the cost to issue share-based compensation, primarily share options, based on their grant date fair value. Share warrants reserve The share-based payment reserve for warrants represent the cost to issue warrants based on their grant date fair value. Convertible Loan Note reserve The convertible loan note reserve represents the proceeds received on issuance of convertible loan notes classified as equity instruments, accrued interest and any relative fair value adjustments. Retained Deficit reserve Retained deficit represent the cumulative profits/(losses) of the entity which have not been distributed to shareholders. Translation reserve The translation reserve represents the unrealised gains or losses from the foreign currency translation of Companies within the Group. Dividends The Directors paid no dividend during the year to March 31, 2026 and March 31, 2025.

The Company is authorized to issue an unlimited number of nil par value shares of a single class SCHEDULE OF AUTHORIZED ISSUE UNLIMITED NUMBER OF PAR VALUE SHARES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Shares</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Share capital</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Issued ordinary shares of US$0.00 each</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">At March 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eifrs-full--NumberOfSharesOutstanding_iS_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_z1E6zHu2Pndg" style="width: 16%; text-align: right" title="Beginning balance, shares">33,336,316</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eifrs-full--Equity_iS_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_zrf2QCowfUC3" style="width: 16%; text-align: right" title="Ending balance, shares">143,112,687</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expenses settled in shares</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--ExpensesSettledInShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_zwLfKGJUQelf" style="text-align: right" title="Expenses settled in shares">714,653</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--ExpensesSettledInValue_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_zTmTyKP1NMy" style="text-align: right" title="Expenses settled in shares, value">801,345</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Bonus settled in shares</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--BonusSettledInShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_zv3HdrZLVSB" style="text-align: right" title="Bonus settled in shares">250,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--BonusSettledInValue_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_z7sZpbnPjvy3" style="text-align: right" title="Bonus settled in value">347,500</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Issue of share for fundraising, net</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--NumberOfIssueOfShareForFundraisingNet_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_zZMCmfmAOUc9" style="text-align: right" title="Issue of share for fundraising, net Sept-Dec 2023, Shares">1,219,846</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--NumberOfSharesIssueOfShareForFundraisingNetValue_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_zGE4Tb0jBadg" style="text-align: right" title="Issue of share for fundraising, net Sept-Dec 2023">1,705,742</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Shares in lieu interest</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--NumberOfShareInLieuInterest_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_zJFIv5PTtsNc" style="text-align: right" title="Shares in lieu interest">500,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--NumberOfSharesInLieuInterestValue_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_zEseZ6ywrmt7" style="text-align: right" title="Shares in lieu interest, value">750,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>At March 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--NumberOfSharesOutstanding_iS_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_zDM46KiJIrY5" style="text-align: right" title="Beginning balance, shares">36,020,815</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--Equity_iS_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_zYis92eI43kf" style="text-align: right" title="Beginning balance, value">146,717,274</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expenses settled in shares</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--ExpensesSettledInShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_zezcdVcaJCta" style="text-align: right" title="Expenses settled in shares">292,018</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--ExpensesSettledInValue_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_zlDYOFGvPLf4" style="text-align: right" title="Expenses settled in shares, value">321,729</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Convertible loan note and interest settled in shares</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--NumberOfSharesIssuedForConvertibleLoanNoteAndInterestSettlement_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_zr5PImwVFES6" style="text-align: right" title="Convertible loan note and interest settled in shares">1,887,306</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--ValueOfSharesIssuedForConvertibleLoanNoteAndInterestSettlement_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_zxSpvBKxzi3f" style="text-align: right" title="Convertible loan note and interest settled in shares, value">1,496,236</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Issue of Shares for fundraising, net</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--NumberOfIssueOfShareForFundraisingNet_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_z46A4GYP6Ce8" style="text-align: right" title="Issue of Shares for fundraising, net, shares">14,279,388</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--NumberOfSharesIssueOfShareForFundraisingNetValue_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_zTvZJlo0R7l2" style="text-align: right" title="Issue of Shares for fundraising, net, value">25,023,336</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>At March 31, 2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--NumberOfSharesOutstanding_iE_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_zqzL7sJaI8v5" style="text-align: right" title="Ending balance, shares">52,479,527</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--Equity_iE_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__custom--IssuedCapitalOrdinarySharesMember_ztfvWAz4iii2" style="text-align: right" title="Ending balance, value">173,558,575</td><td style="text-align: left"> </td></tr> </table>

33336316

143112687

714653 801345 250000 347500 1219846 1705742 500000 750000

36020815

146717274

292018 321729 1887306 1496236 14279388 25023336

52479527

173558575

14. SHARE OPTIONS AND WARRANTS Options The Company operates share-based payment arrangements to remunerate Directors and key employees in the form of a share option scheme. It also issues options in lieu of fees to key suppliers and collaborators. The exercise price of the option is normally equal to the market price of an ordinary share in the Company at the date of grant. In May 2023, the company delisted from the Main Market of the London Stock Exchange and carried out a share consolidation of 65 to 1. The effect of the share consolidation has been reflected below for all periods in the calculation of the number of options issued and the weighted average exercise price. <p id="xdx_898_ecustom--DisclosureOfDetailedInformationAboutOptionsOutstandingAndWeightedAverageExercisePriceExplanatory_zT02DwkDgYYi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in"> SCHEDULE OF OPTIONS OUTSTANDING AND WEIGHTED AVERAGE EXERCISE PRICE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted Average exercise price ($)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted Average exercise price ($)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">Outstanding at April 1</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eifrs-full--NumberOfOutstandingShareOptions_iS_uShares_c20250401__20260331_zISIWJkZMhub" style="width: 12%; text-align: right" title="Beginning balance, Options outstanding">1,943,903</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_uUSDPShares_c20250401__20260331_zrD2RdqWb4e2" style="width: 12%; text-align: right" title="Beginning balance, Weighted Average Exercise price, outstanding">1.68</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eifrs-full--NumberOfOutstandingShareOptions_iS_uShares_c20240401__20250331_zDX7PfM7JsId" style="width: 12%; text-align: right" title="Beginning balance, Options outstanding">2,421,650</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_uUSDPShares_c20240401__20250331_zESY3HMuKNW" style="width: 12%; text-align: right" title="Beginning balance, Weighted Average Exercise price, outstanding">3.34</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20250401__20260331_zCGROxC3CM9e" style="text-align: right" title="Options, granted">3,395,012</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019_uUSDPShares_c20250401__20260331_zPjP35iM9HO3" style="text-align: right" title="Weighted Average Exercise price, Granted">2.25</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20240401__20250331_zgxo8nHrRri8" style="text-align: right" title="Options, granted">1,076,017</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019_uUSDPShares_c20240401__20250331_zGpT8u5XiiLj" style="text-align: right" title="Weighted Average Exercise price, Granted">1.54</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Forfeited</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement_iN_di_uShares_c20250401__20260331_zsmSzhC3BLri" style="text-align: right" title="Options, forfeited">(11,538</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019_uUSDPShares_c20250401__20260331_z0XOTaXpmwu3" style="text-align: right" title="Weighted Average Exercise price, Forfeited">1.57</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement_iN_di_uShares_c20240401__20250331_zTNkHnBqZ1Rd" style="text-align: right" title="Options, forfeited">(1,553,764</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019_uUSDPShares_c20240401__20250331_z3om3EoGyoZj" style="text-align: right" title="Weighted Average Exercise price, Forfeited">4.18</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Exercised</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_iN_di_uShares_c20250401__20260331_zS9xKmPinJak" style="border-bottom: Black 1pt solid; text-align: right" title="Options, exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_uUSDPShares_c20250401__20260331_zkJWsu3PkP2g" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted Average Exercise price, Exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_iN_di_uShares_c20240401__20250331_zSKmv3DgMpDh" style="border-bottom: Black 1pt solid; text-align: right" title="Options, exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_uUSDPShares_c20240401__20250331_zwdaQe1icMw" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted Average Exercise price, Exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Outstanding at March 31</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--NumberOfOutstandingShareOptions_iE_uShares_c20250401__20260331_zQbzLFmTpNff" style="border-bottom: Black 1pt solid; text-align: right" title="Ending balance, Options outstanding">5,327,377</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_uUSDPShares_c20250401__20260331_zsyShfQITdpb" style="border-bottom: Black 1pt solid; text-align: right" title="Ending balance, Weighted Average Exercise price, outstanding">2.04</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eifrs-full--NumberOfOutstandingShareOptions_iE_uShares_c20240401__20250331_zygC6c6GvLw6" style="border-bottom: Black 1pt solid; text-align: right" title="Ending balance, Options outstanding">1,943,903</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_uUSDPShares_c20240401__20250331_zyaM6SVlqna4" style="border-bottom: Black 1pt solid; text-align: right" title="Ending balance, Weighted Average Exercise price, outstanding">1.68</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Exercisable at March 31</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iE_uShares_c20250401__20260331_zaMGSlLKkwx4" style="border-bottom: Black 1pt solid; text-align: right" title="Options, Exercisable">908,813</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019_iE_uUSDPShares_c20250401__20260331_zUboxtkoBHb2" style="border-bottom: Black 1pt solid; text-align: right" title="Ending balance, Weighted Average Exercise price, Exercisable">1.76</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iE_uShares_c20240401__20250331_zhAqCOuoNYo4" style="border-bottom: Black 1pt solid; text-align: right" title="Options, Exercisable">396,175</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019_iE_uUSDPShares_c20240401__20250331_zF4sRbUbv1F8" style="border-bottom: Black 1pt solid; text-align: right" title="Ending balance, Weighted Average Exercise price, Exercisable">1.87</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted Average exercise price (cents)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Outstanding at April 1</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eifrs-full--NumberOfOutstandingShareOptions_iS_uShares_c20230401__20240331_z9JAOQrzJPR7" style="width: 16%; text-align: right" title="Beginning balance, Options outstanding">1,696,451</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_uUSDPShares_c20230401__20240331_zFCu2eXe54i5" style="width: 16%; text-align: right" title="Beginning balance, Weighted Average Exercise price, outstanding">3.85</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20230401__20240331_zhl21bixjMke" style="text-align: right" title="Options, granted">727,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019_uUSDPShares_c20230401__20240331_znqYiCpg6TW6" style="text-align: right" title="Weighted Average Exercise price, Granted">1.53</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Forfeited</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement_iN_di_uShares_c20230401__20240331_ziz5uc3Rho1b" style="text-align: right" title="Options, forfeited">(2,301</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019_uUSDPShares_c20230401__20240331_zLkxjH2n412f" style="text-align: right" title="Weighted Average Exercise price, Forfeited">2.13</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Exercised</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_iN_di_uShares_c20230401__20240331_zx1JXFiyDxq8" style="border-bottom: Black 1pt solid; text-align: right" title="Options, exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_uUSDPShares_c20230401__20240331_zp4U8JZysbMl" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted Average Exercise price, Exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Outstanding at March 31</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eifrs-full--NumberOfOutstandingShareOptions_iE_uShares_c20230401__20240331_zaXzlS9sASv5" style="border-bottom: Black 1pt solid; text-align: right" title="Ending balance, Options outstanding">2,421,650</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_uUSDPShares_c20230401__20240331_zPtVJ9ACeBOi" style="border-bottom: Black 1pt solid; text-align: right" title="Ending balance, Weighted Average Exercise price, outstanding">3.34</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Exercisable at March 31</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iE_uShares_c20230401__20240331_z3be0mOCJ7nj" style="border-bottom: Black 1pt solid; text-align: right" title="Options, Exercisable">894,956</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019_iE_uUSDPShares_c20230401__20240331_z9ja11Z92Seb" style="border-bottom: Black 1pt solid; text-align: right" title="Ending balance, Weighted Average Exercise price, Exercisable">4.34</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> During the years ending March 31, 2026, March 31, 2025, and March 31, 2024 no options were exercised. The total outstanding fair value charge of the share option instruments is deemed to be approximately $4,407,280 (2025: $1,260,839). A share-based payment charge for the year of $1,605,259 (2025: $734,989) has been expensed in the statement of comprehensive income. The share based payment charge in the year to March 31, 2026 does not include forfeitures of $3,070 (2025: $94,283). The weighted average contractual life of options outstanding at March 31, 2026 is 9.16 years. (2025: 7.65 years). Share options outstanding at the end of the year have the following expiry dates and exercise prices: SCHEDULE OF SHARE OPTIONS OUTSTANDING EXPIRY DATES AND EXERCISE PRICES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">Grant Date</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Expiry Date</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Exercise Price $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Share Options as at March 31, 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 33%; text-align: justify">March 14, 2023</td><td style="width: 2%"> </td> <td id="xdx_98D_ecustom--ExpirationDateOfOutstanding_dd_uShares_c20250401__20260331__custom--GrantDateAxis__custom--MarchFourteenTwoThousandTwentyThreeMember_zbeQuQJ3fvyd" style="width: 29%; text-align: center" title="Expiration date of outstanding">March 13, 2027</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eifrs-full--ExercisePriceShareOptionsGranted2019_c20250401__20260331__custom--GrantDateAxis__custom--MarchFourteenTwoThousandTwentyThreeMember_zOBHByZ7n8Pe" style="width: 14%; text-align: right" title="Exercise Price">1.85</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20260331__custom--GrantDateAxis__custom--MarchFourteenTwoThousandTwentyThreeMember_z8moMXlKVeA2" style="width: 14%; text-align: right" title="Share Options, Outstanding">463,848</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">October 20, 2023</td><td> </td> <td id="xdx_98D_ecustom--ExpirationDateOfOutstanding_dd_uShares_c20250401__20260331__custom--GrantDateAxis__custom--OctoberTwentyTwoThousandTwentyThreeMember_z8vB62lAbaBb" style="text-align: center">October 20, 2033</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--ExercisePriceShareOptionsGranted2019_c20250401__20260331__custom--GrantDateAxis__custom--OctoberTwentyTwoThousandTwentyThreeMember_zFZDoP6ll3Ca" style="text-align: right">1.57</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20260331__custom--GrantDateAxis__custom--OctoberTwentyTwoThousandTwentyThreeMember_zHXmCFBR9pL1" style="text-align: right" title="Share Options, Outstanding">85,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">November 24, 2023</td><td> </td> <td id="xdx_98A_ecustom--ExpirationDateOfOutstanding_dd_uShares_c20250401__20260331__custom--GrantDateAxis__custom--NovemberTwentyFourTwoThousandTwentyThreeMember_zbOJk93GAHAk" style="text-align: center">November 24,2033</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--ExercisePriceShareOptionsGranted2019_c20250401__20260331__custom--GrantDateAxis__custom--NovemberTwentyFourTwoThousandTwentyThreeMember_zNuBUPCsLHag" style="text-align: right">1.65</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20260331__custom--GrantDateAxis__custom--NovemberTwentyFourTwoThousandTwentyThreeMember_zHIwdVv8v3ni" style="text-align: right" title="Share Options, Outstanding">40,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">March 1, 2024</td><td> </td> <td id="xdx_98C_ecustom--ExpirationDateOfOutstanding_dd_uShares_c20250401__20260331__custom--GrantDateAxis__custom--MarchOneTwoThousandTwentyFourMember_zgaUHiwrnrx1" style="text-align: center">March 1,2034</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--ExercisePriceShareOptionsGranted2019_c20250401__20260331__custom--GrantDateAxis__custom--MarchOneTwoThousandTwentyFourMember_zQbqWFT2N0G1" style="text-align: right">1,33</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20260331__custom--GrantDateAxis__custom--MarchOneTwoThousandTwentyFourMember_zb4JGeXqeNyd" style="text-align: right" title="Share Options, Outstanding">20,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">March 13, 2024</td><td> </td> <td id="xdx_98A_ecustom--ExpirationDateOfOutstanding_dd_uShares_c20250401__20260331__custom--GrantDateAxis__custom--MarchThirteenTwoThousandTwentyFourMember_z1DG7FOa07t8" style="text-align: center">March 13, 2034</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--ExercisePriceShareOptionsGranted2019_c20250401__20260331__custom--GrantDateAxis__custom--MarchThirteenTwoThousandTwentyFourMember_z1qqbkjtKf0c" style="text-align: right">1.46</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20260331__custom--GrantDateAxis__custom--MarchThirteenTwoThousandTwentyFourMember_zAFo5DfkIYrd" style="text-align: right" title="Share Options, Outstanding">252,500</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">October 3, 2024</td><td> </td> <td id="xdx_98A_ecustom--ExpirationDateOfOutstanding_dd_uShares_c20250401__20260331__custom--GrantDateAxis__custom--OctoberThreeTwoThousandTwentyFourMember_zTDUXTAplxy6" style="text-align: center">03 Oct 2034</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--ExercisePriceShareOptionsGranted2019_c20250401__20260331__custom--GrantDateAxis__custom--OctoberThreeTwoThousandTwentyFourMember_zBJwY9Gorkga" style="text-align: right">1.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20260331__custom--GrantDateAxis__custom--OctoberThreeTwoThousandTwentyFourMember_zHrNbP3s3r5i" style="text-align: right" title="Share Options, Outstanding">125,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">January 29, 2025</td><td> </td> <td id="xdx_98A_ecustom--ExpirationDateOfOutstanding_dd_uShares_c20250401__20260331__custom--GrantDateAxis__custom--JanuaryTwentyNineTwoThousandTwentyFiveMember_zbG4xsYJEq59" style="text-align: center">January 20, 2035</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--ExercisePriceShareOptionsGranted2019_c20250401__20260331__custom--GrantDateAxis__custom--JanuaryTwentyNineTwoThousandTwentyFiveMember_zknacIYeKcu9" style="text-align: right">1.60</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20260331__custom--GrantDateAxis__custom--JanuaryTwentyNineTwoThousandTwentyFiveMember_z1MpFiwl3Iyj" style="text-align: right" title="Share Options, Outstanding">404,517</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">March 28, 2025</td><td> </td> <td id="xdx_984_ecustom--ExpirationDateOfOutstanding_dd_uShares_c20250401__20260331__custom--GrantDateAxis__custom--MarchTwentyEightTwoThousandTwentyFiveMember_zp9pR4k0OIWa" style="text-align: center">March 28,2035</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--ExercisePriceShareOptionsGranted2019_c20250401__20260331__custom--GrantDateAxis__custom--MarchTwentyEightTwoThousandTwentyFiveMember_zqYRMGkqfmA" style="text-align: right">1.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20260331__custom--GrantDateAxis__custom--MarchTwentyEightTwoThousandTwentyFiveMember_zx1aMo0mdNve" style="text-align: right" title="Share Options, Outstanding">541,500</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">July 10, 2025</td><td> </td> <td id="xdx_98C_ecustom--ExpirationDateOfOutstanding_dd_uShares_c20250401__20260331__custom--GrantDateAxis__custom--JulyTenTwoThousandTwentyFiveMember_zvgISfeSrnfj" style="text-align: center">July 10, 2035</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--ExercisePriceShareOptionsGranted2019_c20250401__20260331__custom--GrantDateAxis__custom--JulyTenTwoThousandTwentyFiveMember_ztl1ju8D6Nnd" style="text-align: right">2.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20260331__custom--GrantDateAxis__custom--JulyTenTwoThousandTwentyFiveMember_znXWyj4JUQge" style="text-align: right" title="Share Options, Outstanding">545,012</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">January 2, 2026</td><td> </td> <td id="xdx_984_ecustom--ExpirationDateOfOutstanding_dd_uShares_c20250401__20260331__custom--GrantDateAxis__custom--JanuaryTwoTwoThousandTwentySixMember_z3kQ7r4v0EC4" style="text-align: center">January 2, 2036</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--ExercisePriceShareOptionsGranted2019_c20250401__20260331__custom--GrantDateAxis__custom--JanuaryTwoTwoThousandTwentySixMember_zStlv8upvbbe" style="text-align: right">2.23</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20260331__custom--GrantDateAxis__custom--JanuaryTwoTwoThousandTwentySixMember_zDBvfoGnENpb" style="text-align: right" title="Share Options, Outstanding">2,100,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">February 10, 2026</td><td style="padding-bottom: 1pt"> </td> <td id="xdx_986_ecustom--ExpirationDateOfOutstanding_dd_uShares_c20250401__20260331__custom--GrantDateAxis__custom--FebruaryTenTwoThousandTwentySixMember_zBTHQNEbMuI7" style="text-align: center; padding-bottom: 1pt" title="Expiration date of outstanding">February 10, 2036</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--ExercisePriceShareOptionsGranted2019_c20250401__20260331__custom--GrantDateAxis__custom--FebruaryTenTwoThousandTwentySixMember_zH19gTUnZEu1" style="border-bottom: Black 1pt solid; text-align: right" title="Exercise Price">2.75</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20260331__custom--GrantDateAxis__custom--FebruaryTenTwoThousandTwentySixMember_zUsLsmz4JBfi" style="border-bottom: Black 1pt solid; text-align: right" title="Share Options, Outstanding">750,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20260331_z9UuhR6SJz1j" style="text-align: right" title="Share Options, Outstanding">5,327,377</td><td style="text-align: left"> </td></tr> </table> Fair value of options granted The Directors have used the Black-Scholes option pricing model to estimate the fair value of most of the options applying the assumptions below. Historical volatility relies in part on the historical volatility of a group of peer companies that management believes is generally comparable to the Company and in part on the company’s own share price volatility. Where sufficient historical data is available, the Company uses its own share price to calculate volatility. The Company has not paid any dividends on share capital since its inception and does not anticipate paying dividends on its share capital in the foreseeable future. The Company has estimated a forfeiture rate of zero. <p id="xdx_89A_ecustom--DisclosureOfDetailedInformationAboutShareBasedPaymentAwardModelInputsOptionsGrantedExplanatory_z0ufBkcXj7c7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The model inputs for options granted during the year ended March 31, 2026 valued under the Black Scholes Valuation model are: SCHEDULE OF SHARE BASED PAYMENT AWARD MODEL INPUTS OPTIONS GRANTED <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="22" style="border-bottom: Black 1pt solid; text-align: center">Grant Date</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">February 10, 2026</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">January 2, 2026</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">January 2, 2026</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">July 10, 2025</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">July 10, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="6" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%">Grant date share price</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_ecustom--GrantDateShareOptionsGranted2019_uUSDPShares_c20260210__20260210_zIGVWPSoeLG1" style="width: 6%; text-align: right" title="Grant date share price">1.96</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_ecustom--GrantDateShareOptionsGranted2019_uUSDPShares_c20260102__20260102__custom--GrantDateAxis__custom--GrantOneMember_zosv9nSQeE9f" style="width: 6%; text-align: right" title="Grant date share price">2.23</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_ecustom--GrantDateShareOptionsGranted2019_uUSDPShares_c20260102__20260102__custom--GrantDateAxis__custom--GrantTwoMember_zjT7GSvrv4cj" style="width: 6%; text-align: right" title="Grant date share price">2.23</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_ecustom--GrantDateShareOptionsGranted2019_uUSDPShares_c20250710__20250710__custom--GrantDateAxis__custom--GrantOneMember_zYlfxZ37ab6l" style="width: 6%; text-align: right" title="Grant date share price">2.86</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">$</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_ecustom--GrantDateShareOptionsGranted2019_uUSDPShares_c20250710__20250710__custom--GrantDateAxis__custom--GrantTwoMember_zyNqRbzuQht8" style="width: 6%; text-align: right" title="Grant date share price">2.86</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercise share price</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eifrs-full--ExercisePriceShareOptionsGranted2019_uUSDPShares_c20260210__20260210_z3IOXKhVQPO9" style="text-align: right" title="Exercise share price">2.09</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eifrs-full--ExercisePriceShareOptionsGranted2019_uUSDPShares_c20260102__20260102__custom--GrantDateAxis__custom--GrantOneMember_zX6RRmC5broc" style="text-align: right" title="Exercise share price">2.23</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eifrs-full--ExercisePriceShareOptionsGranted2019_uUSDPShares_c20260102__20260102__custom--GrantDateAxis__custom--GrantTwoMember_zyURv26wRWph" style="text-align: right" title="Exercise share price">2.23</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eifrs-full--ExercisePriceShareOptionsGranted2019_uUSDPShares_c20250710__20250710__custom--GrantDateAxis__custom--GrantOneMember_zcBl4e3JJEQ" style="text-align: right" title="Exercise share price">1.60</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eifrs-full--ExercisePriceShareOptionsGranted2019_uUSDPShares_c20250710__20250710__custom--GrantDateAxis__custom--GrantTwoMember_zr23kEyN7jd1" style="text-align: right" title="Exercise share price">2.75</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Vesting periods</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25% over four years </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25% over four years </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1 year performance condition </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25% over four years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25% over four years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Risk free rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.58</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.62</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.51</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.85</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.85</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Expected volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">105.2</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">107.4</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">89.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">109.3</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">109.3</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Option life</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4 years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4 years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1 years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4 years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4 years</td><td style="text-align: left"> </td></tr> </table> The model inputs for options granted during the year ended March 31, 2025 valued under the Black Scholes Valuation model are: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 28, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Grant date share price</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_ecustom--GrantDateShareOptionsGranted2019_uUSDPShares_c20250328__20250328_zcSWqygehtFg" style="width: 16%; text-align: right" title="Grant date share price">1.50</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercise share price</td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eifrs-full--ExercisePriceShareOptionsGranted2019_uUSDPShares_c20250328__20250328_zkZAU6PbHzf2" style="text-align: right" title="Exercise share price">1.50</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Vesting periods</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25 % over 4 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk free rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_uPure_c20250328__20250328_zutQ9z9pLZpi" style="text-align: right" title="Risk free rate">4.36</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Expected volatility</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_dp_uPure_c20250328__20250328_zBcv8VW4lpKj" style="text-align: right" title="Expected volatility">108.7</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Option life</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4 years</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">January 29, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">January 29, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">January 29, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">January 29,2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">January 29,2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%">Grant date share price</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_ecustom--GrantDateShareOptionsGranted2019_uUSDPShares_c20250129__20250129__custom--GrantDateAxis__custom--GrantOneMember_zFVhIEQXFhc7" style="width: 9%; text-align: right" title="Grant date share price">1.07</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_ecustom--GrantDateShareOptionsGranted2019_uUSDPShares_c20250129__20250129__custom--GrantDateAxis__custom--GrantTwoMember_zJiJCijNPbEk" style="width: 9%; text-align: right" title="Grant date share price">1.07</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_ecustom--GrantDateShareOptionsGranted2019_uUSDPShares_c20250129__20250129__custom--GrantDateAxis__custom--GrantThreeMember_zG8FpzljKq01" style="width: 9%; text-align: right" title="Grant date share price">1.07</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_ecustom--GrantDateShareOptionsGranted2019_uUSDPShares_c20250129__20250129__custom--GrantDateAxis__custom--GrantFourMember_zRjMigTk4AP6" style="width: 9%; text-align: right" title="Grant date share price">1.07</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_ecustom--GrantDateShareOptionsGranted2019_uUSDPShares_c20250129__20250129__custom--GrantDateAxis__custom--GrantFiveMember_zDSpreDT58Jf" style="width: 9%; text-align: right" title="Grant date share price">1.07</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercise share price</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eifrs-full--ExercisePriceShareOptionsGranted2019_uUSDPShares_c20250129__20250129__custom--GrantDateAxis__custom--GrantOneMember_zuscLi9m50Vj" style="text-align: right" title="Exercise share price">1.60</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eifrs-full--ExercisePriceShareOptionsGranted2019_uUSDPShares_c20250129__20250129__custom--GrantDateAxis__custom--GrantTwoMember_zTKuJAtV5KGe" style="text-align: right" title="Exercise share price">1.60</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eifrs-full--ExercisePriceShareOptionsGranted2019_uUSDPShares_c20250129__20250129__custom--GrantDateAxis__custom--GrantThreeMember_zhVjYAKhwU79" style="text-align: right" title="Exercise share price">1.60</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eifrs-full--ExercisePriceShareOptionsGranted2019_uUSDPShares_c20250129__20250129__custom--GrantDateAxis__custom--GrantFourMember_zfnOXkgExe62" style="text-align: right" title="Exercise share price">1.60</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eifrs-full--ExercisePriceShareOptionsGranted2019_uUSDPShares_c20250129__20250129__custom--GrantDateAxis__custom--GrantFiveMember_zlGJ3Uzlg0t2" style="text-align: right" title="Exercise share price">1.60</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Vesting periods</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25% over four years </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33.3% over three years </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25% every 3 months</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33.33% and 66.66% over 1 Year</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">Immediately</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk free rate%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.95</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.06</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.73</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.73</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.473</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected volatility%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110.6</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110.6</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_c20250129__20250129__custom--GrantDateAxis__custom--GrantThreeMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zGtiEEF1Obp7" title="Expected volatility">56-<span id="xdx_900_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_c20250129__20250129__custom--GrantDateAxis__custom--GrantThreeMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_ztEVmCiI6l99" title="Expected volatility">90.1</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_c20250129__20250129__custom--GrantDateAxis__custom--GrantFourMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zVstCS44SZDf" title="Expected volatility">90.1-<span id="xdx_903_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_dp_uPure_c20250129__20250129__custom--GrantDateAxis__custom--GrantFourMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zV3QYnxlylj1" title="Expected volatility">94.3</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110.6</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Option life</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4 years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4 years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4 years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4 years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4 years</td><td style="text-align: left"> </td></tr> </table> Modification of share based payments. In January 2025, all options granted prior to December 2022 were surrendered and new options at a lower exercise price, with a proportionate reduction in the number of options, were granted. The Company reduced the exercise price for options granted to employees and directors to $1.60 per share. This was approved by directors at a board meeting held on January 28, 2025. The fair value of the modified options at the date of modification was determined using the option pricing models as described above. The incremental fair value was recognised as an expense over the period from the modification date to the end of the vesting period. The expense for the original option grant will continue to be recognised as if the terms had not been modified. The fair value of the modified options was determined using the same models and principles as described above. Warrants On May 22, 2023, the Company delisted from the standard segment of the Main Market of the London Stock Exchange and had a sole listing on the NASDAQ capital market. In conjunction with the delisting, there was a share consolidation of 65 to 1. The effect of the share consolidation has been reflected below for all periods. As part of the acquisition of the OK-101 project, the underlying scientific founders of the OK-101 Project (inukshuk Holdings), who will continue to be involved in the development of the Project, received 563,986 warrants as consideration. The warrants are exercisable at a price of <span id="xdx_903_ecustom--WarrantsExercisablePricePerShare_uUSDPShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zXYdh8ud88v" title="Warrants exercisable price">292.5 pence each and are split into four distinct tranches and each tranche becomes exercisable upon satisfaction of a specific developmental milestone. At March 31, 2026, the warrants were exercisable until 12 July 2026. No warrants were granted or exercised in the year to March 31, 2026 or March 31, 2025. <p id="xdx_89F_eifrs-full--DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory_zG3iLUVegP52" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in"> SCHEDULE OF WARRANTS OUTSTANDING AND WEIGHTED AVERAGE EXERCISE PRICE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Warrants</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted Average exercise price (cents)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Warrants</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted Average exercise price (cents)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">Outstanding at April 1</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iS_uShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zLb2cBPThxde" style="width: 12%; text-align: right" title="Warrants outstanding, beginning balance">563,986</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iS_uUSDPShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_ztI0U2feDEG6" style="width: 12%; text-align: right" title="Weighted average exercise price, outstanding beginning balance">397</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iS_uShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_z4HaPhniOiC7" style="width: 12%; text-align: right" title="Warrants outstanding, beginning balance">563,986</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iS_uUSDPShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zdOA37JUqyl9" style="width: 12%; text-align: right" title="Weighted average exercise price, outstanding beginning balance">397</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_uShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zyltUuABfgZa" style="text-align: right" title="Warrants granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019_uUSDPShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zKc5975MLkK" style="text-align: right" title="Weighted average exercise price, granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_uShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zRwV4T9GCkji" style="text-align: right" title="Warrants granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019_uUSDPShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_z1yZSXKYlvJh" style="text-align: right" title="Weighted average exercise price, granted">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Exercised</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eifrs-full--NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement_uShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_z28Gv5rIV52e" style="border-bottom: Black 1pt solid; text-align: right" title="Warrants exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement2019_pid_uUSDPShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zvodtZdqCMl9" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eifrs-full--NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement_uShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zB0h293pNdqc" style="border-bottom: Black 1pt solid; text-align: right" title="Warrants exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement2019_pid_uUSDPShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zNUv9yXdjYA3" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Outstanding at March 31</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98B_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iE_uShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zRSM9quMFDki" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrants outstanding, ending balance">563,986</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iE_uUSDPShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_z927FL5gpBmk" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, outstanding ending balance">397</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iE_uShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_ze0AREmRTCP1" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrants outstanding, ending balance">563,986</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iE_uUSDPShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zhtXVOZh9R24" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, outstanding ending balance">397</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Exercisable at March 31</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98B_eifrs-full--NumberOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement_iE_uShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zLQDU5mAYnf9" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrants exercisable">307,692</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement2019_iE_uUSDPShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_z5nGArsxpXN3" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, exercisable">397</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement_iE_uShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zyZMG9xr6uxh" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrants exercisable">307,692</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98B_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement2019_iE_uUSDPShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_z2EZ6KAsvMnb" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, exercisable">397</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The Directors have estimated the fair value of the warrants in services provided using the Black-Scholes valuation model based on the assumptions below. The remaining fair value of the warrant instruments is nil (2025: nil). For the consideration warrants, the charge has been expensed over the vesting period. For all other warrants, the charge has been expensed over the service period. A share-based payment charge for the year of $0 (2025: $9,066) has been expensed in the statement of comprehensive income.

<p id="xdx_898_ecustom--DisclosureOfDetailedInformationAboutOptionsOutstandingAndWeightedAverageExercisePriceExplanatory_zT02DwkDgYYi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in"> SCHEDULE OF OPTIONS OUTSTANDING AND WEIGHTED AVERAGE EXERCISE PRICE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted Average exercise price ($)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted Average exercise price ($)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">Outstanding at April 1</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eifrs-full--NumberOfOutstandingShareOptions_iS_uShares_c20250401__20260331_zISIWJkZMhub" style="width: 12%; text-align: right" title="Beginning balance, Options outstanding">1,943,903</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_uUSDPShares_c20250401__20260331_zrD2RdqWb4e2" style="width: 12%; text-align: right" title="Beginning balance, Weighted Average Exercise price, outstanding">1.68</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eifrs-full--NumberOfOutstandingShareOptions_iS_uShares_c20240401__20250331_zDX7PfM7JsId" style="width: 12%; text-align: right" title="Beginning balance, Options outstanding">2,421,650</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_uUSDPShares_c20240401__20250331_zESY3HMuKNW" style="width: 12%; text-align: right" title="Beginning balance, Weighted Average Exercise price, outstanding">3.34</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20250401__20260331_zCGROxC3CM9e" style="text-align: right" title="Options, granted">3,395,012</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019_uUSDPShares_c20250401__20260331_zPjP35iM9HO3" style="text-align: right" title="Weighted Average Exercise price, Granted">2.25</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20240401__20250331_zgxo8nHrRri8" style="text-align: right" title="Options, granted">1,076,017</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019_uUSDPShares_c20240401__20250331_zGpT8u5XiiLj" style="text-align: right" title="Weighted Average Exercise price, Granted">1.54</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Forfeited</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement_iN_di_uShares_c20250401__20260331_zsmSzhC3BLri" style="text-align: right" title="Options, forfeited">(11,538</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019_uUSDPShares_c20250401__20260331_z0XOTaXpmwu3" style="text-align: right" title="Weighted Average Exercise price, Forfeited">1.57</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement_iN_di_uShares_c20240401__20250331_zTNkHnBqZ1Rd" style="text-align: right" title="Options, forfeited">(1,553,764</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019_uUSDPShares_c20240401__20250331_z3om3EoGyoZj" style="text-align: right" title="Weighted Average Exercise price, Forfeited">4.18</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Exercised</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_iN_di_uShares_c20250401__20260331_zS9xKmPinJak" style="border-bottom: Black 1pt solid; text-align: right" title="Options, exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_uUSDPShares_c20250401__20260331_zkJWsu3PkP2g" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted Average Exercise price, Exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_iN_di_uShares_c20240401__20250331_zSKmv3DgMpDh" style="border-bottom: Black 1pt solid; text-align: right" title="Options, exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_uUSDPShares_c20240401__20250331_zwdaQe1icMw" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted Average Exercise price, Exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Outstanding at March 31</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--NumberOfOutstandingShareOptions_iE_uShares_c20250401__20260331_zQbzLFmTpNff" style="border-bottom: Black 1pt solid; text-align: right" title="Ending balance, Options outstanding">5,327,377</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_uUSDPShares_c20250401__20260331_zsyShfQITdpb" style="border-bottom: Black 1pt solid; text-align: right" title="Ending balance, Weighted Average Exercise price, outstanding">2.04</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eifrs-full--NumberOfOutstandingShareOptions_iE_uShares_c20240401__20250331_zygC6c6GvLw6" style="border-bottom: Black 1pt solid; text-align: right" title="Ending balance, Options outstanding">1,943,903</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_uUSDPShares_c20240401__20250331_zyaM6SVlqna4" style="border-bottom: Black 1pt solid; text-align: right" title="Ending balance, Weighted Average Exercise price, outstanding">1.68</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Exercisable at March 31</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iE_uShares_c20250401__20260331_zaMGSlLKkwx4" style="border-bottom: Black 1pt solid; text-align: right" title="Options, Exercisable">908,813</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019_iE_uUSDPShares_c20250401__20260331_zUboxtkoBHb2" style="border-bottom: Black 1pt solid; text-align: right" title="Ending balance, Weighted Average Exercise price, Exercisable">1.76</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iE_uShares_c20240401__20250331_zhAqCOuoNYo4" style="border-bottom: Black 1pt solid; text-align: right" title="Options, Exercisable">396,175</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019_iE_uUSDPShares_c20240401__20250331_zF4sRbUbv1F8" style="border-bottom: Black 1pt solid; text-align: right" title="Ending balance, Weighted Average Exercise price, Exercisable">1.87</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Options</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted Average exercise price (cents)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Outstanding at April 1</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eifrs-full--NumberOfOutstandingShareOptions_iS_uShares_c20230401__20240331_z9JAOQrzJPR7" style="width: 16%; text-align: right" title="Beginning balance, Options outstanding">1,696,451</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_uUSDPShares_c20230401__20240331_zFCu2eXe54i5" style="width: 16%; text-align: right" title="Beginning balance, Weighted Average Exercise price, outstanding">3.85</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_uShares_c20230401__20240331_zhl21bixjMke" style="text-align: right" title="Options, granted">727,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019_uUSDPShares_c20230401__20240331_znqYiCpg6TW6" style="text-align: right" title="Weighted Average Exercise price, Granted">1.53</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Forfeited</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement_iN_di_uShares_c20230401__20240331_ziz5uc3Rho1b" style="text-align: right" title="Options, forfeited">(2,301</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019_uUSDPShares_c20230401__20240331_zLkxjH2n412f" style="text-align: right" title="Weighted Average Exercise price, Forfeited">2.13</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Exercised</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_iN_di_uShares_c20230401__20240331_zx1JXFiyDxq8" style="border-bottom: Black 1pt solid; text-align: right" title="Options, exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_uUSDPShares_c20230401__20240331_zp4U8JZysbMl" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted Average Exercise price, Exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Outstanding at March 31</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eifrs-full--NumberOfOutstandingShareOptions_iE_uShares_c20230401__20240331_zaXzlS9sASv5" style="border-bottom: Black 1pt solid; text-align: right" title="Ending balance, Options outstanding">2,421,650</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_uUSDPShares_c20230401__20240331_zPtVJ9ACeBOi" style="border-bottom: Black 1pt solid; text-align: right" title="Ending balance, Weighted Average Exercise price, outstanding">3.34</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Exercisable at March 31</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iE_uShares_c20230401__20240331_z3be0mOCJ7nj" style="border-bottom: Black 1pt solid; text-align: right" title="Options, Exercisable">894,956</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019_iE_uUSDPShares_c20230401__20240331_z9ja11Z92Seb" style="border-bottom: Black 1pt solid; text-align: right" title="Ending balance, Weighted Average Exercise price, Exercisable">4.34</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

1943903

1.68

2421650

3.34

3395012

2.25

1076017

1.54

11538

1.57

1553764

4.18

5327377

2.04

1943903

1.68

908813

1.76

396175

1.87

1696451

3.85

727500

1.53

2301

2.13

2421650

3.34

894956

4.34

4407280

1260839

1605259 734989 3070 94283

P9Y1M28D

P7Y7M24D

Share options outstanding at the end of the year have the following expiry dates and exercise prices: SCHEDULE OF SHARE OPTIONS OUTSTANDING EXPIRY DATES AND EXERCISE PRICES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">Grant Date</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Expiry Date</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Exercise Price $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Share Options as at March 31, 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 33%; text-align: justify">March 14, 2023</td><td style="width: 2%"> </td> <td id="xdx_98D_ecustom--ExpirationDateOfOutstanding_dd_uShares_c20250401__20260331__custom--GrantDateAxis__custom--MarchFourteenTwoThousandTwentyThreeMember_zbeQuQJ3fvyd" style="width: 29%; text-align: center" title="Expiration date of outstanding">March 13, 2027</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eifrs-full--ExercisePriceShareOptionsGranted2019_c20250401__20260331__custom--GrantDateAxis__custom--MarchFourteenTwoThousandTwentyThreeMember_zOBHByZ7n8Pe" style="width: 14%; text-align: right" title="Exercise Price">1.85</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20260331__custom--GrantDateAxis__custom--MarchFourteenTwoThousandTwentyThreeMember_z8moMXlKVeA2" style="width: 14%; text-align: right" title="Share Options, Outstanding">463,848</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">October 20, 2023</td><td> </td> <td id="xdx_98D_ecustom--ExpirationDateOfOutstanding_dd_uShares_c20250401__20260331__custom--GrantDateAxis__custom--OctoberTwentyTwoThousandTwentyThreeMember_z8vB62lAbaBb" style="text-align: center">October 20, 2033</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--ExercisePriceShareOptionsGranted2019_c20250401__20260331__custom--GrantDateAxis__custom--OctoberTwentyTwoThousandTwentyThreeMember_zFZDoP6ll3Ca" style="text-align: right">1.57</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20260331__custom--GrantDateAxis__custom--OctoberTwentyTwoThousandTwentyThreeMember_zHXmCFBR9pL1" style="text-align: right" title="Share Options, Outstanding">85,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">November 24, 2023</td><td> </td> <td id="xdx_98A_ecustom--ExpirationDateOfOutstanding_dd_uShares_c20250401__20260331__custom--GrantDateAxis__custom--NovemberTwentyFourTwoThousandTwentyThreeMember_zbOJk93GAHAk" style="text-align: center">November 24,2033</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--ExercisePriceShareOptionsGranted2019_c20250401__20260331__custom--GrantDateAxis__custom--NovemberTwentyFourTwoThousandTwentyThreeMember_zNuBUPCsLHag" style="text-align: right">1.65</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20260331__custom--GrantDateAxis__custom--NovemberTwentyFourTwoThousandTwentyThreeMember_zHIwdVv8v3ni" style="text-align: right" title="Share Options, Outstanding">40,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">March 1, 2024</td><td> </td> <td id="xdx_98C_ecustom--ExpirationDateOfOutstanding_dd_uShares_c20250401__20260331__custom--GrantDateAxis__custom--MarchOneTwoThousandTwentyFourMember_zgaUHiwrnrx1" style="text-align: center">March 1,2034</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--ExercisePriceShareOptionsGranted2019_c20250401__20260331__custom--GrantDateAxis__custom--MarchOneTwoThousandTwentyFourMember_zQbqWFT2N0G1" style="text-align: right">1,33</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20260331__custom--GrantDateAxis__custom--MarchOneTwoThousandTwentyFourMember_zb4JGeXqeNyd" style="text-align: right" title="Share Options, Outstanding">20,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">March 13, 2024</td><td> </td> <td id="xdx_98A_ecustom--ExpirationDateOfOutstanding_dd_uShares_c20250401__20260331__custom--GrantDateAxis__custom--MarchThirteenTwoThousandTwentyFourMember_z1DG7FOa07t8" style="text-align: center">March 13, 2034</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--ExercisePriceShareOptionsGranted2019_c20250401__20260331__custom--GrantDateAxis__custom--MarchThirteenTwoThousandTwentyFourMember_z1qqbkjtKf0c" style="text-align: right">1.46</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20260331__custom--GrantDateAxis__custom--MarchThirteenTwoThousandTwentyFourMember_zAFo5DfkIYrd" style="text-align: right" title="Share Options, Outstanding">252,500</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">October 3, 2024</td><td> </td> <td id="xdx_98A_ecustom--ExpirationDateOfOutstanding_dd_uShares_c20250401__20260331__custom--GrantDateAxis__custom--OctoberThreeTwoThousandTwentyFourMember_zTDUXTAplxy6" style="text-align: center">03 Oct 2034</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--ExercisePriceShareOptionsGranted2019_c20250401__20260331__custom--GrantDateAxis__custom--OctoberThreeTwoThousandTwentyFourMember_zBJwY9Gorkga" style="text-align: right">1.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20260331__custom--GrantDateAxis__custom--OctoberThreeTwoThousandTwentyFourMember_zHrNbP3s3r5i" style="text-align: right" title="Share Options, Outstanding">125,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">January 29, 2025</td><td> </td> <td id="xdx_98A_ecustom--ExpirationDateOfOutstanding_dd_uShares_c20250401__20260331__custom--GrantDateAxis__custom--JanuaryTwentyNineTwoThousandTwentyFiveMember_zbG4xsYJEq59" style="text-align: center">January 20, 2035</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--ExercisePriceShareOptionsGranted2019_c20250401__20260331__custom--GrantDateAxis__custom--JanuaryTwentyNineTwoThousandTwentyFiveMember_zknacIYeKcu9" style="text-align: right">1.60</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20260331__custom--GrantDateAxis__custom--JanuaryTwentyNineTwoThousandTwentyFiveMember_z1MpFiwl3Iyj" style="text-align: right" title="Share Options, Outstanding">404,517</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">March 28, 2025</td><td> </td> <td id="xdx_984_ecustom--ExpirationDateOfOutstanding_dd_uShares_c20250401__20260331__custom--GrantDateAxis__custom--MarchTwentyEightTwoThousandTwentyFiveMember_zp9pR4k0OIWa" style="text-align: center">March 28,2035</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--ExercisePriceShareOptionsGranted2019_c20250401__20260331__custom--GrantDateAxis__custom--MarchTwentyEightTwoThousandTwentyFiveMember_zqYRMGkqfmA" style="text-align: right">1.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20260331__custom--GrantDateAxis__custom--MarchTwentyEightTwoThousandTwentyFiveMember_zx1aMo0mdNve" style="text-align: right" title="Share Options, Outstanding">541,500</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">July 10, 2025</td><td> </td> <td id="xdx_98C_ecustom--ExpirationDateOfOutstanding_dd_uShares_c20250401__20260331__custom--GrantDateAxis__custom--JulyTenTwoThousandTwentyFiveMember_zvgISfeSrnfj" style="text-align: center">July 10, 2035</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--ExercisePriceShareOptionsGranted2019_c20250401__20260331__custom--GrantDateAxis__custom--JulyTenTwoThousandTwentyFiveMember_ztl1ju8D6Nnd" style="text-align: right">2.75</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20260331__custom--GrantDateAxis__custom--JulyTenTwoThousandTwentyFiveMember_znXWyj4JUQge" style="text-align: right" title="Share Options, Outstanding">545,012</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">January 2, 2026</td><td> </td> <td id="xdx_984_ecustom--ExpirationDateOfOutstanding_dd_uShares_c20250401__20260331__custom--GrantDateAxis__custom--JanuaryTwoTwoThousandTwentySixMember_z3kQ7r4v0EC4" style="text-align: center">January 2, 2036</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--ExercisePriceShareOptionsGranted2019_c20250401__20260331__custom--GrantDateAxis__custom--JanuaryTwoTwoThousandTwentySixMember_zStlv8upvbbe" style="text-align: right">2.23</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20260331__custom--GrantDateAxis__custom--JanuaryTwoTwoThousandTwentySixMember_zDBvfoGnENpb" style="text-align: right" title="Share Options, Outstanding">2,100,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">February 10, 2026</td><td style="padding-bottom: 1pt"> </td> <td id="xdx_986_ecustom--ExpirationDateOfOutstanding_dd_uShares_c20250401__20260331__custom--GrantDateAxis__custom--FebruaryTenTwoThousandTwentySixMember_zBTHQNEbMuI7" style="text-align: center; padding-bottom: 1pt" title="Expiration date of outstanding">February 10, 2036</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--ExercisePriceShareOptionsGranted2019_c20250401__20260331__custom--GrantDateAxis__custom--FebruaryTenTwoThousandTwentySixMember_zH19gTUnZEu1" style="border-bottom: Black 1pt solid; text-align: right" title="Exercise Price">2.75</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20260331__custom--GrantDateAxis__custom--FebruaryTenTwoThousandTwentySixMember_zUsLsmz4JBfi" style="border-bottom: Black 1pt solid; text-align: right" title="Share Options, Outstanding">750,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20260331_z9UuhR6SJz1j" style="text-align: right" title="Share Options, Outstanding">5,327,377</td><td style="text-align: left"> </td></tr> </table>

2027-03-13

1.85

463848

2033-10-20

1.57

85000

2033-11-24

1.65

40000

2034-03-01

1.33

20000

2034-03-13

1.46

252500

2034-10-03

1.50

125000

2035-01-20

1.60

404517

2035-03-28

1.50

541500

2035-07-10

2.75

545012

2036-01-02

2.23

2100000

2036-02-10

2.75

750000

5327377

<p id="xdx_89A_ecustom--DisclosureOfDetailedInformationAboutShareBasedPaymentAwardModelInputsOptionsGrantedExplanatory_z0ufBkcXj7c7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The model inputs for options granted during the year ended March 31, 2026 valued under the Black Scholes Valuation model are: SCHEDULE OF SHARE BASED PAYMENT AWARD MODEL INPUTS OPTIONS GRANTED <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="22" style="border-bottom: Black 1pt solid; text-align: center">Grant Date</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">February 10, 2026</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">January 2, 2026</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">January 2, 2026</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">July 10, 2025</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">July 10, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="6" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%">Grant date share price</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_ecustom--GrantDateShareOptionsGranted2019_uUSDPShares_c20260210__20260210_zIGVWPSoeLG1" style="width: 6%; text-align: right" title="Grant date share price">1.96</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_ecustom--GrantDateShareOptionsGranted2019_uUSDPShares_c20260102__20260102__custom--GrantDateAxis__custom--GrantOneMember_zosv9nSQeE9f" style="width: 6%; text-align: right" title="Grant date share price">2.23</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_ecustom--GrantDateShareOptionsGranted2019_uUSDPShares_c20260102__20260102__custom--GrantDateAxis__custom--GrantTwoMember_zjT7GSvrv4cj" style="width: 6%; text-align: right" title="Grant date share price">2.23</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_ecustom--GrantDateShareOptionsGranted2019_uUSDPShares_c20250710__20250710__custom--GrantDateAxis__custom--GrantOneMember_zYlfxZ37ab6l" style="width: 6%; text-align: right" title="Grant date share price">2.86</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">$</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_ecustom--GrantDateShareOptionsGranted2019_uUSDPShares_c20250710__20250710__custom--GrantDateAxis__custom--GrantTwoMember_zyNqRbzuQht8" style="width: 6%; text-align: right" title="Grant date share price">2.86</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercise share price</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eifrs-full--ExercisePriceShareOptionsGranted2019_uUSDPShares_c20260210__20260210_z3IOXKhVQPO9" style="text-align: right" title="Exercise share price">2.09</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eifrs-full--ExercisePriceShareOptionsGranted2019_uUSDPShares_c20260102__20260102__custom--GrantDateAxis__custom--GrantOneMember_zX6RRmC5broc" style="text-align: right" title="Exercise share price">2.23</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eifrs-full--ExercisePriceShareOptionsGranted2019_uUSDPShares_c20260102__20260102__custom--GrantDateAxis__custom--GrantTwoMember_zyURv26wRWph" style="text-align: right" title="Exercise share price">2.23</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eifrs-full--ExercisePriceShareOptionsGranted2019_uUSDPShares_c20250710__20250710__custom--GrantDateAxis__custom--GrantOneMember_zcBl4e3JJEQ" style="text-align: right" title="Exercise share price">1.60</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eifrs-full--ExercisePriceShareOptionsGranted2019_uUSDPShares_c20250710__20250710__custom--GrantDateAxis__custom--GrantTwoMember_zr23kEyN7jd1" style="text-align: right" title="Exercise share price">2.75</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Vesting periods</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25% over four years </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25% over four years </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1 year performance condition </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25% over four years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25% over four years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Risk free rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.58</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.62</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.51</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.85</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.85</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Expected volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">105.2</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">107.4</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">89.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">109.3</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">109.3</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Option life</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4 years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4 years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1 years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4 years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4 years</td><td style="text-align: left"> </td></tr> </table> The model inputs for options granted during the year ended March 31, 2025 valued under the Black Scholes Valuation model are: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 28, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Grant date share price</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_ecustom--GrantDateShareOptionsGranted2019_uUSDPShares_c20250328__20250328_zcSWqygehtFg" style="width: 16%; text-align: right" title="Grant date share price">1.50</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercise share price</td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eifrs-full--ExercisePriceShareOptionsGranted2019_uUSDPShares_c20250328__20250328_zkZAU6PbHzf2" style="text-align: right" title="Exercise share price">1.50</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Vesting periods</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25 % over 4 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk free rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_dp_uPure_c20250328__20250328_zutQ9z9pLZpi" style="text-align: right" title="Risk free rate">4.36</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Expected volatility</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_dp_uPure_c20250328__20250328_zBcv8VW4lpKj" style="text-align: right" title="Expected volatility">108.7</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Option life</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4 years</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">January 29, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">January 29, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">January 29, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">January 29,2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right">January 29,2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%">Grant date share price</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_ecustom--GrantDateShareOptionsGranted2019_uUSDPShares_c20250129__20250129__custom--GrantDateAxis__custom--GrantOneMember_zFVhIEQXFhc7" style="width: 9%; text-align: right" title="Grant date share price">1.07</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_ecustom--GrantDateShareOptionsGranted2019_uUSDPShares_c20250129__20250129__custom--GrantDateAxis__custom--GrantTwoMember_zJiJCijNPbEk" style="width: 9%; text-align: right" title="Grant date share price">1.07</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_ecustom--GrantDateShareOptionsGranted2019_uUSDPShares_c20250129__20250129__custom--GrantDateAxis__custom--GrantThreeMember_zG8FpzljKq01" style="width: 9%; text-align: right" title="Grant date share price">1.07</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_ecustom--GrantDateShareOptionsGranted2019_uUSDPShares_c20250129__20250129__custom--GrantDateAxis__custom--GrantFourMember_zRjMigTk4AP6" style="width: 9%; text-align: right" title="Grant date share price">1.07</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_ecustom--GrantDateShareOptionsGranted2019_uUSDPShares_c20250129__20250129__custom--GrantDateAxis__custom--GrantFiveMember_zDSpreDT58Jf" style="width: 9%; text-align: right" title="Grant date share price">1.07</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercise share price</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eifrs-full--ExercisePriceShareOptionsGranted2019_uUSDPShares_c20250129__20250129__custom--GrantDateAxis__custom--GrantOneMember_zuscLi9m50Vj" style="text-align: right" title="Exercise share price">1.60</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eifrs-full--ExercisePriceShareOptionsGranted2019_uUSDPShares_c20250129__20250129__custom--GrantDateAxis__custom--GrantTwoMember_zTKuJAtV5KGe" style="text-align: right" title="Exercise share price">1.60</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eifrs-full--ExercisePriceShareOptionsGranted2019_uUSDPShares_c20250129__20250129__custom--GrantDateAxis__custom--GrantThreeMember_zhVjYAKhwU79" style="text-align: right" title="Exercise share price">1.60</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eifrs-full--ExercisePriceShareOptionsGranted2019_uUSDPShares_c20250129__20250129__custom--GrantDateAxis__custom--GrantFourMember_zfnOXkgExe62" style="text-align: right" title="Exercise share price">1.60</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eifrs-full--ExercisePriceShareOptionsGranted2019_uUSDPShares_c20250129__20250129__custom--GrantDateAxis__custom--GrantFiveMember_zlGJ3Uzlg0t2" style="text-align: right" title="Exercise share price">1.60</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Vesting periods</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25% over four years </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33.3% over three years </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25% every 3 months</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33.33% and 66.66% over 1 Year</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">Immediately</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk free rate%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.95</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.06</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.73</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.73</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.473</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected volatility%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110.6</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110.6</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_c20250129__20250129__custom--GrantDateAxis__custom--GrantThreeMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zGtiEEF1Obp7" title="Expected volatility">56-<span id="xdx_900_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_c20250129__20250129__custom--GrantDateAxis__custom--GrantThreeMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_ztEVmCiI6l99" title="Expected volatility">90.1</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_c20250129__20250129__custom--GrantDateAxis__custom--GrantFourMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zVstCS44SZDf" title="Expected volatility">90.1-<span id="xdx_903_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_dp_uPure_c20250129__20250129__custom--GrantDateAxis__custom--GrantFourMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zV3QYnxlylj1" title="Expected volatility">94.3</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110.6</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Option life</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4 years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4 years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4 years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4 years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4 years</td><td style="text-align: left"> </td></tr> </table> 1.96 2.23 2.23 2.86 2.86

2.09

2.23

1.60

2.75

25% over four years 25% over four years 1 year performance condition 25% over four years 25% over four years

0.0358

0.0362

0.0351

0.0385

1.052

1.074

0.890

1.093

P4Y P4Y P1Y P4Y P4Y 1.50

1.50

25 % over 4 years

0.0436

1.087

P4Y 1.07 1.07 1.07 1.07 1.07

1.60

25% over four years 33.3% over three years 25% every 3 months 33.33% and 66.66% over 1 Year Immediately

0.0395

0.0406

0.0473

0.04473

1.106

0.56

0.901

0.943

1.106

P4Y P4Y P4Y P4Y P4Y

1.60

563986 292.5 0 0

<p id="xdx_89F_eifrs-full--DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory_zG3iLUVegP52" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in"> SCHEDULE OF WARRANTS OUTSTANDING AND WEIGHTED AVERAGE EXERCISE PRICE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Warrants</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted Average exercise price (cents)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Warrants</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted Average exercise price (cents)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">Outstanding at April 1</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iS_uShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zLb2cBPThxde" style="width: 12%; text-align: right" title="Warrants outstanding, beginning balance">563,986</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iS_uUSDPShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_ztI0U2feDEG6" style="width: 12%; text-align: right" title="Weighted average exercise price, outstanding beginning balance">397</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iS_uShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_z4HaPhniOiC7" style="width: 12%; text-align: right" title="Warrants outstanding, beginning balance">563,986</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iS_uUSDPShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zdOA37JUqyl9" style="width: 12%; text-align: right" title="Weighted average exercise price, outstanding beginning balance">397</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_uShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zyltUuABfgZa" style="text-align: right" title="Warrants granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019_uUSDPShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zKc5975MLkK" style="text-align: right" title="Weighted average exercise price, granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_uShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zRwV4T9GCkji" style="text-align: right" title="Warrants granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019_uUSDPShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_z1yZSXKYlvJh" style="text-align: right" title="Weighted average exercise price, granted">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Exercised</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eifrs-full--NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement_uShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_z28Gv5rIV52e" style="border-bottom: Black 1pt solid; text-align: right" title="Warrants exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement2019_pid_uUSDPShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zvodtZdqCMl9" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eifrs-full--NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement_uShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zB0h293pNdqc" style="border-bottom: Black 1pt solid; text-align: right" title="Warrants exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement2019_pid_uUSDPShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zNUv9yXdjYA3" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Outstanding at March 31</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98B_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iE_uShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zRSM9quMFDki" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrants outstanding, ending balance">563,986</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iE_uUSDPShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_z927FL5gpBmk" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, outstanding ending balance">397</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iE_uShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_ze0AREmRTCP1" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrants outstanding, ending balance">563,986</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iE_uUSDPShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zhtXVOZh9R24" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, outstanding ending balance">397</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Exercisable at March 31</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98B_eifrs-full--NumberOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement_iE_uShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zLQDU5mAYnf9" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrants exercisable">307,692</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement2019_iE_uUSDPShares_c20250401__20260331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_z5nGArsxpXN3" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, exercisable">397</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement_iE_uShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_zyZMG9xr6uxh" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrants exercisable">307,692</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98B_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement2019_iE_uUSDPShares_c20240401__20250331__ifrs-full--ComponentsOfEquityAxis__ifrs-full--WarrantReserveMember_z2EZ6KAsvMnb" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, exercisable">397</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

563986

397

563986

397

563986

397

563986

397

307692

397

307692

397

0 9066

15. FINANCIAL INSTRUMENTS The main risks arising from the Group’s financial instruments are liquidity risk, interest rate risk and credit risk. The Directors regularly review and agree policies for managing each of these risks which are summarized below. Liquidity risk The Group’s policy is to regularly monitor current and expected liquidity requirements to ensure that it maintains sufficient reserves of cash to meet its liquidity requirements in the short and long term. The Group ordinarily finances its activities through cash generated from by private and public offerings of equity and debt securities. <p id="xdx_89D_ecustom--DisclosureOfDetailedInformationOfMaturitiesOfFinancialInstrumentsExplanatory_zcv2bCdeIV8b" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The table below summarizes the maturity profile of the Group’s financial liabilities based on contractual undiscounted payments: SUMMARY OF FINANCIAL LIABILITIES BASED ON CONTRACTUAL UNDISCOUNTED PAYMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">$</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20260331__ifrs-full--MaturityAxis__custom--LessThanThreeMember_zdd8HSv6fj18" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Less than 3 months</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20260331__ifrs-full--MaturityAxis__custom--ThreeToTwelveMonthsMember_zewW1Qp2zeha" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Greater than 3 months</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20260331_zfexPdDOqsAc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Group</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">$</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Less than 3 months</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Greater than 3 months</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_407_eifrs-full--TradeAndOtherPayables_iI_maTAOCPzENJ_z4lbxekR5Ua5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Trade and other payables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,063,716</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">7,577,473</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">8,641,189</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--TradeAndOtherPayablesToRelatedParties_iI_maTAOCPzENJ_zf0T9Ckxu2u6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Related party payables</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--FinancialLiabilities_iTI_mtTAOCPzENJ_z7tB70D8mlN3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,063,716</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">7,577,473</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">8,641,189</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">$</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250331__ifrs-full--MaturityAxis__custom--LessThanThreeMember_zm7ayCxKNRMl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Less than 3 months</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250331__ifrs-full--MaturityAxis__custom--ThreeToTwelveMonthsMember_zw5N2U4Shkuf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Greater than 3 months</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250331_zDIC7dxdXXkc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif">Group</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="10" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">2025</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif">$</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Less than 3 months</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Greater than 3 months</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Total</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_407_eifrs-full--TradeAndOtherPayables_iI_maTAOCPzENJ_zqhSriE8ik1h" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; width: 46%">Trade and other payables</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">587,947</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">7,779,619</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">8,367,566</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td></tr> <tr id="xdx_403_eifrs-full--TradeAndOtherPayablesToRelatedParties_iI_maTAOCPzENJ_zR4oSExwdJ5f" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Related party payables</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">108,272</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">751,053</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">859,325</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_40D_eifrs-full--FinancialLiabilities_iTI_mtTAOCPzENJ_zoXnsa5jrM9b" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Total</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">696,219</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">8,530,672</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">9,226,891</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> </table> Credit risk Credit risk is managed on a Group basis. Credit risk arises principally from cash and cash equivalents and deposits with banks and financial institutions.as well as outstanding receivables. The Group reviews its banking arrangements carefully to minimize such risks and currently has no customers and therefore this risk is viewed as minimal. Management monitor loans between members of the Group as part of their internal reporting and assess outstanding receivables for ability to be repaid. Interest rate risk The Group has limited exposure to interest-rate risk arising from its bank deposits and convertible loan note instruments. These deposit accounts are held at variable interest rates based on Barclays Bank plc, Alpha Group International plc, Wells Fargo and Penn Community Bank base rates. The Directors do not consider the impact of possible interest rate changes based on current market conditions to be material to the net result for the year or the equity position at the year-end for either the year ended March 31, 2026 or March 31, 2025.

<p id="xdx_89D_ecustom--DisclosureOfDetailedInformationOfMaturitiesOfFinancialInstrumentsExplanatory_zcv2bCdeIV8b" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The table below summarizes the maturity profile of the Group’s financial liabilities based on contractual undiscounted payments: SUMMARY OF FINANCIAL LIABILITIES BASED ON CONTRACTUAL UNDISCOUNTED PAYMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">$</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20260331__ifrs-full--MaturityAxis__custom--LessThanThreeMember_zdd8HSv6fj18" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Less than 3 months</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20260331__ifrs-full--MaturityAxis__custom--ThreeToTwelveMonthsMember_zewW1Qp2zeha" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Greater than 3 months</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20260331_zfexPdDOqsAc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Group</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">$</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Less than 3 months</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Greater than 3 months</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_407_eifrs-full--TradeAndOtherPayables_iI_maTAOCPzENJ_z4lbxekR5Ua5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Trade and other payables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,063,716</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">7,577,473</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">8,641,189</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--TradeAndOtherPayablesToRelatedParties_iI_maTAOCPzENJ_zf0T9Ckxu2u6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Related party payables</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--FinancialLiabilities_iTI_mtTAOCPzENJ_z7tB70D8mlN3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,063,716</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">7,577,473</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">8,641,189</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">$</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250331__ifrs-full--MaturityAxis__custom--LessThanThreeMember_zm7ayCxKNRMl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Less than 3 months</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250331__ifrs-full--MaturityAxis__custom--ThreeToTwelveMonthsMember_zw5N2U4Shkuf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Greater than 3 months</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250331_zDIC7dxdXXkc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif">Group</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="10" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">2025</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif">$</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Less than 3 months</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Greater than 3 months</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Total</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_407_eifrs-full--TradeAndOtherPayables_iI_maTAOCPzENJ_zqhSriE8ik1h" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; width: 46%">Trade and other payables</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">587,947</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">7,779,619</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">8,367,566</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td></tr> <tr id="xdx_403_eifrs-full--TradeAndOtherPayablesToRelatedParties_iI_maTAOCPzENJ_zR4oSExwdJ5f" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Related party payables</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">108,272</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">751,053</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">859,325</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_40D_eifrs-full--FinancialLiabilities_iTI_mtTAOCPzENJ_zoXnsa5jrM9b" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Total</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">696,219</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">8,530,672</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">9,226,891</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> </table>

1063716

7577473

8641189

1063716

7577473

8641189

587947

7779619

8367566

108272

751053

859325

696219

8530672

9226891

16. RELATED PARTY TRANSACTIONS All related party transactions occurred in the normal course of operations. Tiziana Life Sciences Ltd Tiziana Life Sciences Ltd is a related party as the entity is controlled by a person that has significant influence over the Group. The Company shares premises and other resources with Tiziana Life Sciences Ltd and there is a shared services agreement in place between the Company and Tiziana Life Sciences Ltd. As at March 31, 2026, the Company had incurred $<span id="xdx_903_eifrs-full--ServicesReceivedRelatedPartyTransactions_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--TizianaLifeSciencesLtdMember__ifrs-full--TypesOfContractsAxis__custom--ServiceAgreementMember_zlEbqXwholW7" title="Service received related party transaction">169,552 (2025: $<span id="xdx_90A_eifrs-full--ServicesReceivedRelatedPartyTransactions_c20240401__20250331__ifrs-full--CounterpartiesAxis__custom--TizianaLifeSciencesLtdMember__ifrs-full--TypesOfContractsAxis__custom--ServiceAgreementMember_zZ2dM4lm1jx1" title="Service received related party transaction">142,170) worth of costs in relation to this agreement and at March 31, 2026 $<span id="xdx_90F_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20260331__ifrs-full--CounterpartiesAxis__custom--TizianaLifeSciencesLtdMember__ifrs-full--TypesOfContractsAxis__custom--ServiceAgreementMember_z68dfyi6326c" title="Amounts payable related party transaction">493,832 (2025: $<span id="xdx_900_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20250331__ifrs-full--CounterpartiesAxis__custom--TizianaLifeSciencesLtdMember__ifrs-full--TypesOfContractsAxis__custom--ServiceAgreementMember_z7blBPpXiRF5" title="Amounts payable related party transaction">431,305) was owed to Tiziana Life Sciences Ltd. Tiziana Life Sciences Ltd also paid other invoices on behalf of the Company but as of March 31, 2026, Okyo Pharma Ltd. had paid $<span id="xdx_90E_eifrs-full--SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactions_c20250401__20260331_zvrSyXKNU5za" title="Settlement of liabilities on behalf of entity by related party transactions">638,178 worth of costs on behalf of Tiziana Life Sciences Ltd. (2025: $<span id="xdx_90A_eifrs-full--SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactions_c20240401__20250331_zjjMjIx6cfod" title="Settlement of liabilities on behalf of entity by related party transactions">350,802 paid by Tiziana Life Sciences Ltd.) As of March 31, 2026, $<span id="xdx_90F_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20260331__ifrs-full--CounterpartiesAxis__custom--TizianaLifeSciencesLtdMember_zXIAQH9IfFyb" title="Amounts payable related party transaction">638,178 is owed to Tiziana Life Sciences Ltd. (2025: $<span id="xdx_90A_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20250331__ifrs-full--CounterpartiesAxis__custom--TizianaLifeSciencesLtdMember_zUSGKi07MIJ3" title="Amounts payable related party transaction">428,020 owed by Okyo Pharma Ltd.) In August 2022, Tiziana Life Sciences Ltd issued a short-term credit facility to OKYO Pharma for $<span id="xdx_904_ecustom--LineOfCreditFacilityMaximumBorrowingsCapacity_pn6n6_c20220801__20220831__ifrs-full--CounterpartiesAxis__custom--TizianaLifeSciencesLtdMember__ifrs-full--BorrowingsByNameAxis__custom--ShorttermCreditFacilityMember_zGWT7irCI9Sb" title="Maximum borrowing capacity amount">2m to support short term liquidity. <span id="xdx_909_ecustom--DescriptionOfBorrowingInterestRates_c20220801__20220831__ifrs-full--CounterpartiesAxis__custom--TizianaLifeSciencesLtdMember__ifrs-full--BorrowingsByNameAxis__custom--ShorttermCreditFacilityMember_zRvIYGQBZ3Kd" title="Description of borrowing interest rates">The loan was available for a period of 6 months upon first draw-down and carried an interest rate of <span id="xdx_90C_eifrs-full--BorrowingsInterestRate_iI_dp_c20220831__ifrs-full--CounterpartiesAxis__custom--TizianaLifeSciencesLtdMember__ifrs-full--BorrowingsByNameAxis__custom--ShorttermCreditFacilityMember_z7Gc41JvyPd" title="Interest rate">16% per annum, with additional default interest of <span id="xdx_905_ecustom--AdditionalBorrowingsInterestRate_iI_pid_dp_c20220831__ifrs-full--CounterpartiesAxis__custom--TizianaLifeSciencesLtdMember__ifrs-full--BorrowingsByNameAxis__custom--AdditionalShorttermCreditFacilityMember_zoQTN6v6RS26" title="Additional interest rate">4% if the loan was not repaid after the 6-month period. In February 2023, Tiziana Life Sciences Ltd issued an additional short-term credit facility to OKYO Pharma for $<span id="xdx_904_ecustom--LineOfCreditFacilityMaximumBorrowingsCapacity_pn5n6_c20230201__20230228__ifrs-full--CounterpartiesAxis__custom--TizianaLifeSciencesLtdMember__ifrs-full--BorrowingsByNameAxis__custom--AdditionalShorttermCreditFacilityMember_zEAPsSbyBh14" title="Maximum borrowing capacity amount">0.5m to further support short term liquidity, under the same terms as the loan above. The principal of $<span id="xdx_905_eifrs-full--ShorttermBorrowings_iI_pn3n3_c20231025__ifrs-full--CounterpartiesAxis__custom--TizianaLifeSciencesLtdMember__ifrs-full--BorrowingsByNameAxis__custom--AdditionalShorttermCreditFacilityMember_zvLeHiI3gf03" title="Borrowings">2,000k plus accrued interest of $<span id="xdx_907_ecustom--AccruedInterestOnBorrowings_iI_pn3n3_c20231025__ifrs-full--CounterpartiesAxis__custom--TizianaLifeSciencesLtdMember__ifrs-full--BorrowingsByNameAxis__custom--AdditionalShorttermCreditFacilityMember_zZMT1x1WciE7" title="Accrued interest">1,150k were converted into <span id="xdx_907_ecustom--SharesIssuedOnConvertibleDebtConversionShares_c20231025__20231025__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zmoutDk1reUc" title="Convertible loan note conversion">2,100,000 Ordinary Shares, with no par value, of OKYO Pharma Ltd on October 25, 2023. On July 15, 2024, <span id="xdx_902_ecustom--SharesIssuedOnConvertibleDebtConversionShares_c20240715__20240715__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zNwwJmRpPsV1" title="Convertible loan note conversion">500,000 Ordinary Shares, with no par value, of Okyo Pharma Ltd were issued to Tiziana Life Sciences Ltd in lieu of additional accrued interest in respect of this agreement, amounting to $750,000. On September 24, 2024, we entered into a fixed term unsecured loan agreement with an existing shareholder for $550,000 at an interest rate of 20% per annum to be repaid by June 1, 2026. On October 29, 2025, the loan was converted into <span id="xdx_90A_ecustom--SharesIssuedOnConvertibleDebtConversionShares_c20251029__20251029__ifrs-full--TypesOfContractsAxis__custom--UnsecuredLoanAgreementOneMember_zVfuqCXb8D6i" title="Number of shares issued for debt conversion">785,714 shares at a price of $0.70 per share. On October 28, 2024, we entered into a fixed term unsecured loan agreement with an existing shareholder for $250,000 at an interest rate of 20% per annum to be repaid by November 1, 2026. On October 29, 2025, the loan was converted into <span id="xdx_903_ecustom--SharesIssuedOnConvertibleDebtConversionShares_c20251029__20251029__ifrs-full--TypesOfContractsAxis__custom--UnsecuredLoanAgreementTwoMember_zQMr2XRv5Nvl" title="Number of shares issued for debt conversion">357,142 shares at a price of $0.70 per share. On January 16, 2025, we entered into a fixed term unsecured loan agreement with an existing shareholder for $150,000 at an interest rate of 20% per annum to be repaid by February 1, 2027. On October 29, 2025, the loan was converted into <span id="xdx_901_ecustom--SharesIssuedOnConvertibleDebtConversionShares_c20251029__20251029__ifrs-full--TypesOfContractsAxis__custom--UnsecuredLoanAgreementThreeMember_zPRLk1AZOBs" title="Number of shares issued for debt conversion">214,285 shares at a price of $0.70 per share. On October 29, 2025 the interest on the convertible loan notes was converted into <span id="xdx_90F_ecustom--SharesIssuedOnConvertibleDebtConversionShares_c20251029__20251029__ifrs-full--TypesOfContractsAxis__custom--UnsecuredLoanAgreementFourMember_zZdgfXoBf2i6" title="Number of shares issued for debt conversion">530,163 shares at a total price of $546,236. Directors – (See Note 7 also) At March 31, 2026, the Company owed John Brancaccio $7,148 for his fees from February 2026 to March 2026. At March 31, 2026, the Company owed Bernard Denoyer $3,574 for his fees for March 2026. At March 31, 2026, the Company owed Willy Simon $3,574 for his fees for February 2026. At March 31, 2026, the Company owed Gabriele Cerrone $50,258 for his fees for March 2026.

169552

142170

493832

431305

638178

350802

638178

428020

2000000 The loan was available for a period of 6 months upon first draw-down and carried an interest rate of 16% per annum, with additional default interest of 4% if the loan was not repaid after the 6-month period

0.16

0.04 500000

2000000

1150000 2100000 500000 750000

550000

0.20

785714

0.70

250000

0.20

357142

0.70

150000

0.20

214285

0.70

530163

546236

7148 3574 3574 50258

17. BASIC AND DILUTED LOSS PER SHARE Basic loss per share is calculated by dividing the loss attributable to equity holders of the Group by the weighted average number of ordinary shares in issue during the year. SUMMARY OF INCOME AND SHARE DATA USED IN THE BASIC AND DILUTED LOSS PER SHARE COMPUTATIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">(Loss) attributable to equity holders of the company ($)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eifrs-full--ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntity_c20250401__20260331_zwbpsFrSgG7k" style="width: 16%; text-align: right" title="(Loss) attributable to equity holders of the company">(8,949,657</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eifrs-full--ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntity_c20240401__20250331_zGaM2NGYKwSe" style="width: 16%; text-align: right" title="(Loss) attributable to equity holders of the company">(4,706,292</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Weighted average number of ordinary shares in issue (adjusted)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--WeightedAverageNumberOfOrdinarySharesInIssue_c20250401__20260331_zIITGPCwF62k" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average number of ordinary shares in issue">37,357,160</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_ecustom--WeightedAverageNumberOfOrdinarySharesInIssue_c20240401__20250331_zPM8XUdPsle2" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average number of ordinary shares in issue">39,488,256</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1pt">Basic and dilutive loss per share (dollars per share)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(0.24</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(0.12</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Year ended March 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">(Loss) attributable to equity holders of the company ($)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eifrs-full--ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntity_pp0p0_c20230401__20240331_zulmwBLmK9Ra" style="width: 16%; text-align: right" title="(Loss) attributable to equity holders of the company">(16,825,461</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Weighted average number of ordinary shares in issue (adjusted)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_ecustom--WeightedAverageNumberOfOrdinarySharesInIssue_c20230401__20240331_zZKodCFBZUN4" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average number of ordinary shares in issue">29,343,727</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1pt">Basic and dilutive loss per share (dollars per share)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(0.57</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> </table> As the Group is reporting a loss from continuing operations for the year then, in accordance with IAS 33, the share options are not considered dilutive because the exercise of the share options would have an anti-dilutive effect. The basic and diluted earnings per share as presented on the face of the Statement of comprehensive income are therefore identical.

SUMMARY OF INCOME AND SHARE DATA USED IN THE BASIC AND DILUTED LOSS PER SHARE COMPUTATIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">(Loss) attributable to equity holders of the company ($)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eifrs-full--ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntity_c20250401__20260331_zwbpsFrSgG7k" style="width: 16%; text-align: right" title="(Loss) attributable to equity holders of the company">(8,949,657</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eifrs-full--ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntity_c20240401__20250331_zGaM2NGYKwSe" style="width: 16%; text-align: right" title="(Loss) attributable to equity holders of the company">(4,706,292</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Weighted average number of ordinary shares in issue (adjusted)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--WeightedAverageNumberOfOrdinarySharesInIssue_c20250401__20260331_zIITGPCwF62k" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average number of ordinary shares in issue">37,357,160</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_ecustom--WeightedAverageNumberOfOrdinarySharesInIssue_c20240401__20250331_zPM8XUdPsle2" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average number of ordinary shares in issue">39,488,256</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1pt">Basic and dilutive loss per share (dollars per share)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(0.24</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(0.12</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Year ended March 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">(Loss) attributable to equity holders of the company ($)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eifrs-full--ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntity_pp0p0_c20230401__20240331_zulmwBLmK9Ra" style="width: 16%; text-align: right" title="(Loss) attributable to equity holders of the company">(16,825,461</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Weighted average number of ordinary shares in issue (adjusted)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_ecustom--WeightedAverageNumberOfOrdinarySharesInIssue_c20230401__20240331_zZKodCFBZUN4" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average number of ordinary shares in issue">29,343,727</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1pt">Basic and dilutive loss per share (dollars per share)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(0.57</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> </table>

-8949657

-4706292

37357160 39488256

-0.24

-0.12

-16825461

29343727

-0.57

18. LEASES The Group is a lessee and does not have any leases as a lessor. All leases are accounted for by recognising a right-of-use asset and a lease liability except for: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Leases of low value assets; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Leases with a duration of 12 months or less.</td></tr> </table> The Group has leases for its offices. The Group does not have leases of low value assets. The group does not have leases greater than 12 months. For leases over office buildings and factory premises the Group must keep those properties in a good state of repair and return the properties in their original condition at the end of the lease. During the year to March 31, 2023, the Group entered into new lease agreement on its existing office. The new leases has a term shorter than 12 months, so the Group has applied the exemption allowed by paragraph 5a in IFRS 16 in respect of short term leases. Operating leases <p id="xdx_897_ecustom--DisclosureOfDetailedInformationAboutContractualMaturitiesOfLeaseLiabilitiesExplanatory_zcAin3Yh720j" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">At March 31, 2026 and March 31, 2025, the company had annual commitments under non-cancellable operating leases: SCHEDULE OF CONTRACTUAL MATURITIES OF LEASE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: justify">Operating leases which expire:</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify; padding-bottom: 1pt">Within one year</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_989_eifrs-full--GrossLeaseLiabilities_iI_pp0p0_c20260331__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zWwRDF5r0flf" style="border-bottom: Black 1pt solid; width: 16%; text-align: right" title="Within one year">13,018</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_98A_eifrs-full--GrossLeaseLiabilities_iI_pp0p0_c20250331__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zDDD27ZfIck9" style="border-bottom: Black 1pt solid; width: 16%; text-align: right" title="Within one year">10,739</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> </table>

<p id="xdx_897_ecustom--DisclosureOfDetailedInformationAboutContractualMaturitiesOfLeaseLiabilitiesExplanatory_zcAin3Yh720j" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">At March 31, 2026 and March 31, 2025, the company had annual commitments under non-cancellable operating leases: SCHEDULE OF CONTRACTUAL MATURITIES OF LEASE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: justify">Operating leases which expire:</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify; padding-bottom: 1pt">Within one year</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_989_eifrs-full--GrossLeaseLiabilities_iI_pp0p0_c20260331__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zWwRDF5r0flf" style="border-bottom: Black 1pt solid; width: 16%; text-align: right" title="Within one year">13,018</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_98A_eifrs-full--GrossLeaseLiabilities_iI_pp0p0_c20250331__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zDDD27ZfIck9" style="border-bottom: Black 1pt solid; width: 16%; text-align: right" title="Within one year">10,739</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> </table>

13018

10739

19. AUDITOR’S REMUNERATION <p id="xdx_892_ecustom--DisclosureOfDetailedInformationAboutCompanyAuditorsFeesExplanatory_z01yALTGaSl9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0pt; text-align: justify">During the period, the group obtained the following services from the company’s auditors PKF, our independent registered public accounting firm and Mazars, our previous independent registered public accounting firm.: SCHEDULE OF COMPANY AUDITORS FEES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">PKF Littlejohn LLP</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250401__20260331_zrbqognTs594" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20240401__20250331_zQoG8kOhmRkh" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20230401__20240331_zxoCIeYK26ul" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr id="xdx_40E_eifrs-full--AuditorsRemunerationForAuditServices_hdei--LegalEntityAxis__custom--PKFLittlejohnLLPMember_zwnahp6TP927" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Fees payable to the company’s auditors for the audit of the parent company and consolidated financial statements</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">134,020</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">133,887</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">125,701</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fees payable to the company’s auditors for other services:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--AuditorsRemunerationForOtherServices_hdei--LegalEntityAxis__custom--PKFLittlejohnLLPMember_zDoDaJ9dA47h" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-align: left">Audit-related assurance services</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">31,294</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">22,400</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">25,140</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--AuditorsRemuneration_hdei--LegalEntityAxis__custom--PKFLittlejohnLLPMember_zHeho8tT7BC7" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total auditor’s remuneration</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">165,314</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">156,287</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">150,841</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Mazars LLP</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250401__20260331_zV1434ryS7b1" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20240401__20250331_zzyPCDJtCTJh" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20230401__20240331_zbuJf9Vz5jcg" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr id="xdx_407_eifrs-full--AuditorsRemunerationForAuditServices_hdei--LegalEntityAxis__custom--MazarsLLPMember_zqli53593Qje" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fees payable to the company’s auditors for the audit of the parent company and consolidated financial statements</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fees payable to the company’s auditors for other services:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--AuditorsRemunerationForOtherServices_hdei--LegalEntityAxis__custom--MazarsLLPMember_zwmUq1cxuMv3" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; width: 46%; text-align: left">Audit-related assurance services</td><td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">-</td><td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">26,566</td><td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">7,354</td><td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--AuditorsRemuneration_hdei--LegalEntityAxis__custom--MazarsLLPMember_zP0gz6ZUD5O1" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total auditor’s remuneration</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">26,566</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">7,354</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<p id="xdx_892_ecustom--DisclosureOfDetailedInformationAboutCompanyAuditorsFeesExplanatory_z01yALTGaSl9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0pt; text-align: justify">During the period, the group obtained the following services from the company’s auditors PKF, our independent registered public accounting firm and Mazars, our previous independent registered public accounting firm.: SCHEDULE OF COMPANY AUDITORS FEES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">PKF Littlejohn LLP</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250401__20260331_zrbqognTs594" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20240401__20250331_zQoG8kOhmRkh" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20230401__20240331_zxoCIeYK26ul" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr id="xdx_40E_eifrs-full--AuditorsRemunerationForAuditServices_hdei--LegalEntityAxis__custom--PKFLittlejohnLLPMember_zwnahp6TP927" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Fees payable to the company’s auditors for the audit of the parent company and consolidated financial statements</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">134,020</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">133,887</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">125,701</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fees payable to the company’s auditors for other services:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--AuditorsRemunerationForOtherServices_hdei--LegalEntityAxis__custom--PKFLittlejohnLLPMember_zDoDaJ9dA47h" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-align: left">Audit-related assurance services</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">31,294</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">22,400</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">25,140</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--AuditorsRemuneration_hdei--LegalEntityAxis__custom--PKFLittlejohnLLPMember_zHeho8tT7BC7" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total auditor’s remuneration</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">165,314</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">156,287</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">150,841</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Mazars LLP</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250401__20260331_zV1434ryS7b1" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20240401__20250331_zzyPCDJtCTJh" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20230401__20240331_zbuJf9Vz5jcg" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr id="xdx_407_eifrs-full--AuditorsRemunerationForAuditServices_hdei--LegalEntityAxis__custom--MazarsLLPMember_zqli53593Qje" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fees payable to the company’s auditors for the audit of the parent company and consolidated financial statements</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fees payable to the company’s auditors for other services:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--AuditorsRemunerationForOtherServices_hdei--LegalEntityAxis__custom--MazarsLLPMember_zwmUq1cxuMv3" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; width: 46%; text-align: left">Audit-related assurance services</td><td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">-</td><td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">26,566</td><td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">7,354</td><td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--AuditorsRemuneration_hdei--LegalEntityAxis__custom--MazarsLLPMember_zP0gz6ZUD5O1" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total auditor’s remuneration</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">26,566</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">7,354</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

134020

133887

125701

31294

22400

25140

165314

156287

150841

26566

7354

26566

7354

20. CASH AND CASH EQUIVALENTS AND SHORT TERM INVESTMENTS Cash and cash equivalents consist of the following: SCHEDULE OF CASH AND CASH EQUIVALENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Cash at bank and in hand:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">GBP</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eifrs-full--CashOnHand_iI_c20260331__custom--CashAndCashEquivalentAxis__custom--BritishPoundSterlingMember_zRM6veqt6t5f" style="width: 16%; text-align: right" title="Cash at bank and in hand">1,147,544</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_eifrs-full--CashOnHand_iI_c20250331__custom--CashAndCashEquivalentAxis__custom--BritishPoundSterlingMember_zmmYOKdOTDid" style="width: 16%; text-align: right" title="Cash at bank and in hand">21,829</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">EURO</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--CashOnHand_iI_pp0p0_c20260331__custom--CashAndCashEquivalentAxis__custom--EuropeanMember_zUuyoasAiojd" style="text-align: right" title="Cash at bank and in hand">149,063</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--CashOnHand_iI_pp0p0_c20250331__custom--CashAndCashEquivalentAxis__custom--EuropeanMember_zphtC8F6MVd1" style="text-align: right" title="Cash at bank and in hand">5,308</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">USD</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eifrs-full--CashOnHand_iI_pp0p0_c20260331__custom--CashAndCashEquivalentAxis__custom--UnitedStatesDollarMember_zA24YXbiWkFa" style="border-bottom: Black 2.5pt double; text-align: right" title="Cash at bank and in hand">13,297,661</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eifrs-full--CashOnHand_iI_pp0p0_c20250331__custom--CashAndCashEquivalentAxis__custom--UnitedStatesDollarMember_zncw4dU0BU0h" style="border-bottom: Black 2.5pt double; text-align: right" title="Cash at bank and in hand">1,533,765</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eifrs-full--CashOnHand_iI_pp0p0_c20260331_zgQrnyBubVua" style="border-bottom: Black 2.5pt double; text-align: right" title="Cash at bank and in hand">14,594,268</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eifrs-full--CashOnHand_iI_pp0p0_c20250331_zpMUH22DJIVb" style="border-bottom: Black 2.5pt double; text-align: right" title="Cash at bank and in hand">1,560,902</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Short term investments consist of the following: SCHEDULE OF SHORT TERM INVESTMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cash deposits with original maturities exceeding three months :</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">GBP</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--ShorttermDepositsClassifiedAsCashEquivalents_iI_c20260331__custom--CashAndCashEquivalentAxis__custom--BritishPoundSterlingMember_z5zrZAKPqMH8" style="text-align: right" title="Cash deposits">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--ShorttermDepositsClassifiedAsCashEquivalents_iI_c20250331__custom--CashAndCashEquivalentAxis__custom--BritishPoundSterlingMember_zo3CKe9HiZel" style="text-align: right" title="Cash deposits">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">EURO</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--ShorttermDepositsClassifiedAsCashEquivalents_iI_pp0p0_c20260331__custom--CashAndCashEquivalentAxis__custom--EuropeanMember_zcZM2pioyJWa" style="text-align: right" title="Cash deposits">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--ShorttermDepositsClassifiedAsCashEquivalents_iI_pp0p0_c20250331__custom--CashAndCashEquivalentAxis__custom--EuropeanMember_zK60Xjmcctkf" style="text-align: right" title="Cash deposits">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify; padding-bottom: 2.5pt">USD</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_98B_eifrs-full--ShorttermDepositsClassifiedAsCashEquivalents_iI_pp0p0_c20260331__custom--CashAndCashEquivalentAxis__custom--UnitedStatesDollarMember_zKMlwab4q566" style="border-bottom: Black 2.5pt double; width: 16%; text-align: right" title="Cash deposits">6,000,000</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_987_eifrs-full--ShorttermDepositsClassifiedAsCashEquivalents_iI_pp0p0_c20250331__custom--CashAndCashEquivalentAxis__custom--UnitedStatesDollarMember_znNwR5eYBiSj" style="border-bottom: Black 2.5pt double; width: 16%; text-align: right" title="Cash deposits">-</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eifrs-full--ShorttermDepositsClassifiedAsCashEquivalents_iI_pp0p0_c20260331_z7Nd2ElVq5R8" style="border-bottom: Black 2.5pt double; text-align: right" title="Cash deposits">6,000,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eifrs-full--ShorttermDepositsClassifiedAsCashEquivalents_iI_pp0p0_c20250331_zEZVDg86pUK8" style="border-bottom: Black 2.5pt double; text-align: right" title="Cash deposits">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Cash and cash equivalents consist of the following: SCHEDULE OF CASH AND CASH EQUIVALENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Cash at bank and in hand:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">GBP</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eifrs-full--CashOnHand_iI_c20260331__custom--CashAndCashEquivalentAxis__custom--BritishPoundSterlingMember_zRM6veqt6t5f" style="width: 16%; text-align: right" title="Cash at bank and in hand">1,147,544</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_eifrs-full--CashOnHand_iI_c20250331__custom--CashAndCashEquivalentAxis__custom--BritishPoundSterlingMember_zmmYOKdOTDid" style="width: 16%; text-align: right" title="Cash at bank and in hand">21,829</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">EURO</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--CashOnHand_iI_pp0p0_c20260331__custom--CashAndCashEquivalentAxis__custom--EuropeanMember_zUuyoasAiojd" style="text-align: right" title="Cash at bank and in hand">149,063</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--CashOnHand_iI_pp0p0_c20250331__custom--CashAndCashEquivalentAxis__custom--EuropeanMember_zphtC8F6MVd1" style="text-align: right" title="Cash at bank and in hand">5,308</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">USD</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eifrs-full--CashOnHand_iI_pp0p0_c20260331__custom--CashAndCashEquivalentAxis__custom--UnitedStatesDollarMember_zA24YXbiWkFa" style="border-bottom: Black 2.5pt double; text-align: right" title="Cash at bank and in hand">13,297,661</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eifrs-full--CashOnHand_iI_pp0p0_c20250331__custom--CashAndCashEquivalentAxis__custom--UnitedStatesDollarMember_zncw4dU0BU0h" style="border-bottom: Black 2.5pt double; text-align: right" title="Cash at bank and in hand">1,533,765</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eifrs-full--CashOnHand_iI_pp0p0_c20260331_zgQrnyBubVua" style="border-bottom: Black 2.5pt double; text-align: right" title="Cash at bank and in hand">14,594,268</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eifrs-full--CashOnHand_iI_pp0p0_c20250331_zpMUH22DJIVb" style="border-bottom: Black 2.5pt double; text-align: right" title="Cash at bank and in hand">1,560,902</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1147544

21829

149063

5308

13297661

1533765

14594268

1560902

Short term investments consist of the following: SCHEDULE OF SHORT TERM INVESTMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cash deposits with original maturities exceeding three months :</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">GBP</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--ShorttermDepositsClassifiedAsCashEquivalents_iI_c20260331__custom--CashAndCashEquivalentAxis__custom--BritishPoundSterlingMember_z5zrZAKPqMH8" style="text-align: right" title="Cash deposits">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--ShorttermDepositsClassifiedAsCashEquivalents_iI_c20250331__custom--CashAndCashEquivalentAxis__custom--BritishPoundSterlingMember_zo3CKe9HiZel" style="text-align: right" title="Cash deposits">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">EURO</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--ShorttermDepositsClassifiedAsCashEquivalents_iI_pp0p0_c20260331__custom--CashAndCashEquivalentAxis__custom--EuropeanMember_zcZM2pioyJWa" style="text-align: right" title="Cash deposits">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--ShorttermDepositsClassifiedAsCashEquivalents_iI_pp0p0_c20250331__custom--CashAndCashEquivalentAxis__custom--EuropeanMember_zK60Xjmcctkf" style="text-align: right" title="Cash deposits">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify; padding-bottom: 2.5pt">USD</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_98B_eifrs-full--ShorttermDepositsClassifiedAsCashEquivalents_iI_pp0p0_c20260331__custom--CashAndCashEquivalentAxis__custom--UnitedStatesDollarMember_zKMlwab4q566" style="border-bottom: Black 2.5pt double; width: 16%; text-align: right" title="Cash deposits">6,000,000</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_987_eifrs-full--ShorttermDepositsClassifiedAsCashEquivalents_iI_pp0p0_c20250331__custom--CashAndCashEquivalentAxis__custom--UnitedStatesDollarMember_znNwR5eYBiSj" style="border-bottom: Black 2.5pt double; width: 16%; text-align: right" title="Cash deposits">-</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eifrs-full--ShorttermDepositsClassifiedAsCashEquivalents_iI_pp0p0_c20260331_z7Nd2ElVq5R8" style="border-bottom: Black 2.5pt double; text-align: right" title="Cash deposits">6,000,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eifrs-full--ShorttermDepositsClassifiedAsCashEquivalents_iI_pp0p0_c20250331_zEZVDg86pUK8" style="border-bottom: Black 2.5pt double; text-align: right" title="Cash deposits">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

6000000

21. CONVERTIBLE LOAN INSTRUMENTS On September 24, 2024, we entered into a fixed term unsecured loan agreement with an existing shareholder for $550,000 at an interest rate of 20% per annum to be repaid by June 1, 2026. On October 29, 2025, the loan was converted into <span id="xdx_907_ecustom--SharesIssuedOnConvertibleDebtConversionShares_c20251029__20251029__ifrs-full--TypesOfContractsAxis__custom--UnsecuredLoanAgreementOneMember_zIiaiTdcpW7d" title="Convertible loan note conversion">785,714 shares at a price of $0.70 per share. On October 28, 2024, we entered into a fixed term unsecured loan agreement with an existing shareholder for $250,000 at an interest rate of 20% per annum to be repaid by November 1, 2026. On October 29, 2025, the loan was converted into <span id="xdx_907_ecustom--SharesIssuedOnConvertibleDebtConversionShares_c20251029__20251029__ifrs-full--TypesOfContractsAxis__custom--UnsecuredLoanAgreementTwoMember_zXtlE6x3MKga" title="Convertible loan note conversion">357,142 shares at a price of $0.70 per share. On January 16, 2025, we entered into a fixed term unsecured loan agreement with an existing shareholder for $150,000 at an interest rate of 20% per annum to be repaid by February 1, 2027. On October 29, 2025, the loan was converted into <span id="xdx_903_ecustom--SharesIssuedOnConvertibleDebtConversionShares_c20251029__20251029__ifrs-full--TypesOfContractsAxis__custom--UnsecuredLoanAgreementThreeMember_zG0wGHVaGfgh" title="Convertible loan note conversion">214,285 shares at a price of $0.70 per share. The accrued interest liability amounting to $546,136 was converted into 530,163 shares on October 29,2025.

550000

0.20

785714

0.70

250000

0.20

357142

0.70

150000

0.20

214285

0.70

546136 530163

22. COMMITMENTS AND CONTINGENCIES The Group’s main financial commitments relate to the contractual payments in respect of its licensing agreements. Due to the uncertain nature of scientific research and development and the length of time required to reach commercialisation of the products of this research and development, pre-clinical, clinical and commercial milestone obligations are not provided for until there is a reasonable certainty that the obligation will become payable. Contractual commitments are detailed where amounts are known and certain. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif">Urcosimod – We are obligated to pay to On Target Therapeutics the following additional amounts in respect of the first licensed product or service which achieves the stated development milestones:</td></tr> </table> SCHEDULE OF MILESTONES PAYMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">(a) First Patient Enrolled in a Phase I Human Clinical trial</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><span id="xdx_90D_ecustom--AmountOfLicensedProductOrService_c20250401__20260331__ifrs-full--ProductsAndServicesAxis__custom--PhaseIHumanClinicalTrialMember_z93oqtMgVOM7" title="Amount of licensed product or service">300,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">(b) First Patient Enrolled in a Phase II Human Clinical trial</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_901_ecustom--AmountOfLicensedProductOrService_c20250401__20260331__ifrs-full--ProductsAndServicesAxis__custom--PhaseIIHumanClinicalTrialMember_zwXfNSdlFdg5" title="Amount of licensed product or service">600,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">(c) First Patient Enrolled in a Phase III Human Clinical trial</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_906_ecustom--AmountOfLicensedProductOrService_c20250401__20260331__ifrs-full--ProductsAndServicesAxis__custom--PhaseIIIHumanClinicalTrialMember_znlEPMSGy1t6" title="Amount of licensed product or service">1,500,000</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">BAM8 – The Group are committed to paying an annual license maintenance fee until the first commercial sale. The annual license maintenance fee is $15,000 until May 2021, and $10,000 thereafter.</td></tr> </table>

SCHEDULE OF MILESTONES PAYMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">(a) First Patient Enrolled in a Phase I Human Clinical trial</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><span id="xdx_90D_ecustom--AmountOfLicensedProductOrService_c20250401__20260331__ifrs-full--ProductsAndServicesAxis__custom--PhaseIHumanClinicalTrialMember_z93oqtMgVOM7" title="Amount of licensed product or service">300,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">(b) First Patient Enrolled in a Phase II Human Clinical trial</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_901_ecustom--AmountOfLicensedProductOrService_c20250401__20260331__ifrs-full--ProductsAndServicesAxis__custom--PhaseIIHumanClinicalTrialMember_zwXfNSdlFdg5" title="Amount of licensed product or service">600,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">(c) First Patient Enrolled in a Phase III Human Clinical trial</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_906_ecustom--AmountOfLicensedProductOrService_c20250401__20260331__ifrs-full--ProductsAndServicesAxis__custom--PhaseIIIHumanClinicalTrialMember_znlEPMSGy1t6" title="Amount of licensed product or service">1,500,000</td><td style="text-align: left"> </td></tr> </table> 300000 600000 1500000 15000 10000

23. POST BALANCE SHEET EVENTS There are no post balance sheet events for Okyo Pharma Ltd.