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Deferred tax liabilities (Tables)

12 Months Ended

Mar. 31, 2026

Deferred Tax Liabilities

Schedule of deferred tax liabilities

The movements in deferred tax during the financial year are as follows:

 Schedule of deferred tax liabilities

		2026				2025
		USD				USD
As at April 1			21,561				-
Expense to profit or loss (Note 27):
Property, plant and equipment			(707	)			21,243
Exchange differences			2,029				318
As at March 31			22,883				21,561

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Disclosure Of Detailed Information About Deferred Tax Liabilities Explanatory

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