Financial instrument (Tables)

12 Months Ended

Mar. 31, 2026

Disclosure of detailed information about financial instruments [abstract]

Schedule of financial assets and liabilities

The following table analyses the financial assets and liabilities in the statement of financial position by the class of financial instruments to which they are assigned, and therefore by the measurement basis:

		2026				2025
		USD				USD

Financial assets
At amortised cost
Trade receivables			135,187				45,528
Other receivables and deposits			273,558				267,146
Amount due from associates			27,393				18,435
Cash and bank balances			607,473				318,932
Financial assets at amortised cost			607,473				318,932

Financial assets			1,043,611				650,041

At fair value through other comprehensive income
Other investment			1,664,593				-

		2026				2025
		USD				USD

Financial liabilities
At amortised cost
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			5,554,288				5,972,257
Hire purchase liabilities			-				-
Lease liabilities			559,272				961,875
Financial liabilities at amortised cost			559,272				961,875

Financial liabilities			10,050,980				8,154,666

At fair value through profit and loss
Warrant liability			125,528				-

Schedule of maturity profile of the group’s financial liabilities

The table below summarises the maturity profile of the Group’s financial liabilities at the end of the reporting period based on undiscounted contractual payments:

		Interest rate				Total carrying amount				On demand or within 1 year				Within 2 to 5 years				Total undiscounted cash flow
		%				USD				USD				USD				USD

2026
Non-interest bearing:
Trade payables			-				349,799				349,799				-				349,799
Other payables and accruals			-				3,455,153				3,455,153				-				3,455,153
Amount due to associates			-				132,468				132,468				-				132,468

Interest bearing:
Amount due to directors			6.65				5,554,288				1,437,955				4,699,377				6,137,372
Lease liabilities			6.65				559,272				405,346				181,428				586,774

							10,050,980				5,780,761				4,880,805				10,661,566

2025
Non-interest bearing:
Trade payables			-				321,350				321,350				-				321,350
Other payables and accruals			-				878,421				878,421				-				878,421
Amount due to associates			-				20,763				20,763				-				20,763
Amount due to directors			-				5,972,257				5,972,257				-				5,972,257

Interest bearing:
Lease liabilities			6.65				961,875				499,557				535,578				1,035,135

							8,154,666				7,692,348				535,578				8,227,926