Trade receivables (Tables)

12 Months Ended

Mar. 31, 2026

Trade Receivables

Schedule of trade receivables

		2026				2025
		USD				USD

Trade receivables			170,302				45,528
Less: Allowance for expected credit losses			(35,115	)			-

Current trade receivables			135,187				45,528

Schedule of movement in the allowance for impairment losses

Movement in the allowance for impairment losses as follows:

		2026				2025
		USD				USD

As at April 1			-				-
Impairment losses recognized			33,583				-
Exchange difference			1,532				-

As at March 31			35,115				-

Schedule aged analysis of trade receivables

The aged analysis of trade receivables at the end of the reporting period:

		Gross amount				Specific allowance				Net amount
		USD				USD				USD

2026
Neither past due nor impair			29,783				-				29,783

Past due but not impair:
1 to 30 days			33,671				-				33,671
31 to 60 days			8,257				-				8,257
More than 60 days			63,476				-				63,476
			105,404				-				105,404
Credit impaired
Individual impaired			35,115				(35,115	)			-

			170,302				(35,115	)			135,187

2025
Neither past due nor impair			2,307				-				2,307

Past due but not impair:
1 to 30 days			9,149				-				9,149
31 to 60 days			4,199				-				4,199
More than 60 days			29,603				-				29,603
			43,221				-				43,221

			45,528				-				45,528