Deferred tax liabilities (Tables)

12 Months Ended

Mar. 31, 2026

Deferred Tax Liabilities

Schedule of deferred tax liabilities

The movements in deferred tax during the financial year are as follows:

Schedule of deferred tax liabilities

		2026				2025
		USD				USD

As at April 1			21,561				-
Expense to profit or loss (Note 27):
Property, plant and equipment			(707	)			21,243
Exchange differences			2,029				318

As at March 31			22,883				21,561