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v3.25.3

LEASE LIABILITIES | 6 Months Ended
--- | ---
Sep. 30, 2025
Notes and other explanatory information [abstract] |
LEASE LIABILITIES | 16 LEASE LIABILITIES Changes in lease liability is as follows: SCHEDULE OF CHANGES IN LEASE LIABILITY
|  | Six Months Ended |  |  | Year Ended |
|  | September 30, 2025 |  |  | March 31, 2025 |
|  | USD |  |  | USD |
|  | (Unaudited) |  |  | (Audited) |
At the beginning of the period/year |  |  | 237,675 |  |  |  | 365,356 |
Increase in lease liability |  |  | 84,233 |  |  |  | - |
Interest expense (note 8) |  |  | 7,344 |  |  |  | 17,236 |
Lease modification adjustment |  |  | - |  |  |  | (5,955 | )
Reduction in lease liability |  |  | (103,373 | ) |  |  | (138,962 | )
Exchange realignment |  |  | 3,505 |  |  |  | - |
At the end of the period/year |  |  | 229,384 |  |  |  | 237,675 |
Classified in the unaudited interim condensed consolidated statements of financial position as follows: SCHEDULE OF LEASE LIABILITIES
|  | September 30, 2025 |  |  | March 31, 2025 |
|  | USD |  |  | USD |
|  | (Unaudited) |  |  | (Audited) |
Current |  | 181,091 |  |  | 126,808 |
Non-current |  |  | 48,293 |  |  |  | 110,867 |
Lease liabilities |  |  | 229,384 |  |  |  | 237,675 |
Maturity of lease liabilities is as follows: SCHEDULE OF MATURITY OF LEASE LIABILITIES
|  | September 30, 2025 |  |  | March 31, 2025 |
|  | USD |  |  | USD |
|  | (Unaudited) |  |  | (Audited) |
Not later than one year |  | 191,563 |  |  | 135,670 |
Later than one year and not later than five years |  |  | 45,223 |  |  |  | 113,058 |
Maturity of lease liabilities |  |  | 236,786 |  |  |  | 248,728 |
Finance costs |  |  | (7,402 | ) |  |  | (11,053 | )
Present value of minimum lease payments |  |  | 229,384 |  |  |  | 237,675 |

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- Definition The entire disclosure for leases. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2025-01-01 -Section Presentation -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2025-en-r&doctype=Standard&dita_xref=IFRS16_g47-50_TI -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2025-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2025-en-r&doctype=Standard&dita_xref=IFRS16_g51-60_TI -URIDate 2025-03-27 + Details
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- References No definition available. + Details
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