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v3.25.3

RIGHT-OF-USE ASSETS | 6 Months Ended
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Sep. 30, 2025
RIGHT-OF-USE ASSETS | 11 RIGHT-OF-USE ASSETS Right-of-use assets relate to office space leased by the Group. The amount in respect of lease are as follows: SCHEDULE OF RIGHT-OF-USE ASSETS, NET
|  | Properties |
|  | USD |
At April 1, 2024 |  |  | 357,202 |
Amortization |  |  | (125,575 | )
Modification adjustment (a) |  |  | (5,955 | )
At March 31, 2025 (audited) |  |  | 225,672 |
Additions (b) |  |  | 84,233 |
Amortization |  |  | (90,773 | )
Exchange realignment |  |  | 3,505 |
At September 30, 2025 (unaudited) |  |  | 222,637 |
(a) | There were rent reviews relating to the Monaco office in February 2025 and modification adjustments were made to account for the change in monthly rent.
(b) | In April 2025, the Group entered into a new lease agreement in the UK which expires September 1, 2026.

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- Definition The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2025-01-01 -Paragraph 53 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2025-en-r&anchor=para_53&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 115 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_115&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 115 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_115&doctype=Standard -URIDate 2025-03-27 + Details
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