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OTHER RECEIVABLES | 12 Months Ended
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Mar. 31, 2022
Other Receivables |
OTHER RECEIVABLES |
11. | OTHER RECEIVABLES
DISCLOSURE OF DETAILED TRADE AND OTHER RECEIVABLES EXPLANATORY
$ |  | 2022 |  |  | 2021 |
|  | Year ended March 31, |
$ |  | 2022 |  |  | 2021 |
Group |  |  |  |  |  |
Other receivables |  |  | 19,130 |  |  |  | 4,499 |
VAT receivable |  |  | 82,617 |  |  |  | 17,799 |
Prepayments |  |  | 711,209 |  |  |  | 21,072 |
Trade and other receivables |  |  | 812,956 |  |  |  | 43,370 |
There are no differences between the carrying amount and fair value of any of the trade and other receivables above. Prepayments include $639,635 of prepaid invoices relating to the OK-101 project.

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_10_e&doctype=Standard -URIDate 2021-03-24 + Details
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