v3.26.1
Consolidated and Combined Statements of Financial Position - USD ($)
Mar. 31, 2026
Mar. 31, 2025
Non-Current Assets    
Property, plant and equipment $ 2,161,206 $ 2,378,025
Right-of-use assets 533,493 940,155
Intangible assets 616,569 728,313
Other investments 1,664,593
Investment in associates 18,606 1,596,176
Total Non-Current Assets 4,994,467 5,642,669
Current Assets    
Inventories 492,877 556,215
Trade receivables 135,187 45,528
Other receivables, deposits and prepayments 423,665 295,015
Amount due from associates 27,393 18,435
Tax recoverable 288,328 256,843
Cash and bank balances 607,473 318,932
Total Current Assets 1,974,923 1,490,968
Total Assets 6,969,390 7,133,637
EQUITY AND LIABILITIES    
Share capital 16,640 580
Merger reserves 10,679,360 10,463,980
Accumulated losses (13,173,667) (11,165,239)
Fair value reserve (76,988)
Foreign translation reserve (369,963) (187,881)
Equity Attributable to the Owners of the Company (2,924,618) (888,560)
Non-controlling interests (305,383) (227,356)
Capital Deficiencies (3,230,001) (1,115,916)
Non-Current Liabilities    
Amount due to directors 4,398,453
Lease liabilities 176,410 738,245
Deferred tax liabilities 22,883 21,561
Warrant liability 125,528
Total Non-Current Liabilities 4,723,274 759,806
Current Liabilities    
Trade payables 349,799 321,350
Other payables and accruals 3,455,153 878,421
Amount due to associates 132,468 20,763
Amount due to directors 1,155,835 5,972,257
Lease liabilities 382,862 223,630
Tax liabilities 73,326
Total Current Liabilities 5,476,117 7,489,747
Total Liabilities 10,199,391 8,249,553
Total Equity and Liabilities $ 6,969,390 $ 7,133,637