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RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($) | 12 Months Ended
--- | ---
Mar. 31, 2022 | Mar. 31, 2021
IfrsStatementLineItems [Line Items] |  |
Loans receivable | $ 0 | $ 11,172
Payables to related parties | 47,041 |
West African Minerals Limited [member] |  |
IfrsStatementLineItems [Line Items] |  |
Write off related party exchange of loan | 17,056,070 |
Revenue from sale of goods, related party transactions | 3,400,000 |
Net debt | 3,400,000 |
Borrowings | 600,000 |
Payables to related parties | 600,000 |
Tiziana Life Sciences Ltd [member] | Service agreement [member] |  |
IfrsStatementLineItems [Line Items] |  |
Service received related party transaction | 107,132 | 86,567
Amounts Payable related party transaction | $ 47,041 | $ 27,664

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- Definition The amount of non-derivative financial assets with fixed or determinable payments that are not quoted in an active market, other than: (a) those that the entity intends to sell immediately or in the near term, which shall be classified as held for trading, and those that the entity, upon initial recognition, designates as at fair value through profit or loss; (b) those that the entity, upon initial recognition, designates as available for sale; or (c) those for which the holder may not recover substantially all of its initial investment, other than because of credit deterioration, which shall be classified as available for sale. An interest acquired in a pool of assets that are not loans or receivables (for example, an interest in a mutual fund or a similar fund) is not a loan or receivable. [Refer: Derivative financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2023-01-01 -Name IFRS -Number 7 -IssueDate 2021-01-01 -Paragraph 8 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_8_c&doctype=Standard&book=b -URIDate 2021-03-24 + Details
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