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TRADE PAYABLES, OTHER PAYABLES AND ACCRUALS
6 Months Ended
Sep. 30, 2025
Notes and other explanatory information [abstract]  
TRADE PAYABLES, OTHER PAYABLES AND ACCRUALS

13 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.