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TRADE PAYABLES, OTHER PAYABLES AND ACCRUALS (Tables) | 6 Months Ended
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Sep. 30, 2025
Notes and other explanatory information [abstract] |
SCHEDULE OF TRADE PAYABLES, OTHER PAYABLES AND ACCRUALS | SCHEDULE OF TRADE PAYABLES, OTHER PAYABLES AND ACCRUALS
|  | Note |  | September 30, 2025 |  |  | March 31, 2025 |
|  |  |  |  | USD |  |  |  | USD |
|  |  |  |  | (Unaudited) |  |  |  | (Audited) |
Trade payables |  |  |  |  | 637,680 |  |  |  | 200,660 |
Other payables |  |  |  |  | 12,118 |  |  |  | 11,852 |
Accruals |  | (a) |  |  | 2,712,794 |  |  |  | 695,022 |
Total |  |  |  |  | 3,362,592 |  |  |  | 907,534 |
(a) | The increase in accruals from March 31, 2025 is primarily due to the legal fees, due diligence costs, and other professional expenses incurred in connection with the acquisition of Matter DK ApS and other proposed merger and acquisition transactions. Other accruals relate to audit fees, holiday pay and other costs associated with the on-going running of the business.

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