v3.26.1
LEASE LIABILITIES (Tables)
12 Months Ended
Mar. 31, 2026
Notes and other explanatory information [abstract]  
SCHEDULE OF CHANGES IN LEASE LIABILITY

Changes in lease liability is as follows:

 

   At   At 
   March 31, 2026   March 31, 2025 
   USD   USD 
At the beginning of the year   237,675    365,356 
Increase in lease liability (note)  87,768    - 
Interest expense (note 8)   12,134    17,236 
Lease modification adjustment   18,874    (5,955)
Reduction in lease liability   (199,658)   (138,962)
Exchange realignment   (598)   - 
At the end of the year   156,195    237,675 

 

Note:The Group entered into an 18-month office lease in the United Kingdom, commencing in April 2025, with monthly rent of GBP3,782 (approximately: $5,105).
SCHEDULE OF LEASE LIABILITIES

Classified in the consolidated statements of financial position as follows:

 

   At   At 
   March 31, 2026   March 31, 2025 
   USD   USD 
Current   156,195    126,808 
Non-current   -    110,867 
Lease liabilities   156,195    237,675 
SCHEDULE OF MATURITY OF LEASE LIABILITIES

Maturity of lease liabilities is as follows:

 

   At   At 
   March 31, 2026   March 31, 2025 
    USD    USD 
Not later than one year   158,643    135,670 
Later than one year and not later than five years   -    113,058 
Maturity of lease liabilities   158,643    248,728 
Finance costs   (2,448)   (11,053)
Present value of minimum lease payments   156,195    237,675