OTHER ITEMS	9 Months Ended
Dec. 31, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
OTHER ITEMS	NOTE 6 – OTHER ITEMS (a) Investor relations agreements The Company enters into contracts with various investor relations specialists to help support the ongoing financing activities of the business. Further details of historic fees paid and arrangements are detailed in our Form 10-K for the year ended March 31, 2019. Investor Relations Company 1 - On June 27, 2018, the Company entered into a Master Services Agreement with investor relations company 1. There has been no additional activity with investor relations company 1 during the three and nine months ended December 31, 2019. Investor Relations Company 2 - On May 1, 2019, we reinstated the existing agreement with investor relations company 2, which remained a rolling monthly contract. The cash fees expensed for the nine month period ended December 31, 2019 were $47,500 with 1,250 shares issued and expensed to investor relations for consideration of $12,376. During the quarter ended December 31, 2019, no further shares were issued and cash fees of $15,000 were expensed to investor relations. Investor Relations Company 3 - On March 18, 2019 the Company cancelled its existing agreement with investor relations company 3 and entered into a new agreement. The term of this contract has been agreed to be on a month to month basis. Compensation is partly in cash and partly in restricted common stock. At the beginning of each monthly term a cash payment of $5,000 will be made and 750 shares of restricted stock will be issued. This contract ended in May 2019. Total stock compensation expense for the three and nine months ended December 31, 2019 was $0 and $17,888. (b) Management Consultancy Agreements Management Consulting Company 1 – A number of renewals of the original contracts have been entered into with management consulting company 1 in the current year. Agreements have been for either cash only or a combination of cash and Stock-based compensation. On October 1, 2019, 5,000 shares were issued to management company 1 in relation to services rendered in the three month period ending December 31, 2019. The total expensed to investor relations was $40,000 in the three month period ended December 31, 2019 calculated on a fair value of $0.80 per share. In addition $61,667 was expensed to investor relations relating to cash fees expensed in the three month period to December 31, 2019. For the nine months cash expense totaled $156,176 and stock based compensation was $84,525. Management Consulting Company 2 - On January 7, 2019 the Company entered into a six-month contract with management consulting company 2 for the provision of specialist consulting services. 15,000 restricted shares were issued in May 2019, on the fourth month after commencement of the original contract. A fair value of $0.94 per share, which was the share price on May 7, 2019 (the first day of the first amendment of the consulting agreement) was applied as the shares were issued fully and irrecoverably on the first day of the contract. This contract ended on September 30, 2019 and total stock compensation expense for the three and nine months ended December 31, 2019 was $0 and $141,000 respectively. Total stock-based compensation recognized during the three and nine months ended December 31, 2019 was $40,000 and $317,664, respectively and $69,167 and $183,667 for the three and nine months ended December 31, 2018, respectively. (c) R&D Tax Credit During the three months ended December 31, 2019, the Company received $614,362 from HMRC (Her Majesty’s Revenue and Customs) in tax credits relating to the reimbursement of research and development expenses incurred during the years ended March 31, 2019 and 2018. This amount is reflected as a credit provision for income taxes in the Company’s condensed consolidated statements of comprehensive loss for the three and nine months ended December 31, 2019. (d) Debt Financing During the three months ended December 31, 2019, the Company entered into an agreement with a bank to finance an invoice payable related to an insurance policy. The principal was $132,342 to be repaid over 9 monthly repayments with interest charged at an annual percentage rate of 13.9%. The remaining balance of $104,135 is included within other liabilities and accrued expenses on the December 31, 2019 condensed consolidated balance sheet.

OTHER ITEMS

9 Months Ended

Dec. 31, 2019

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

NOTE 6 – OTHER ITEMS

(a) Investor relations agreements

The Company enters into contracts with various investor relations specialists to help support the ongoing financing activities of the business. Further details of historic fees paid and arrangements are detailed in our Form 10-K for the year ended March 31, 2019.

Investor Relations Company 1 - On June 27, 2018, the Company entered into a Master Services Agreement with investor relations company 1. There has been no additional activity with investor relations company 1 during the three and nine months ended December 31, 2019.

Investor Relations Company 2 - On May 1, 2019, we reinstated the existing agreement with investor relations company 2, which remained a rolling monthly contract. The cash fees expensed for the nine month period ended December 31, 2019 were $47,500 with 1,250 shares issued and expensed to investor relations for consideration of $12,376.

During the quarter ended December 31, 2019, no further shares were issued and cash fees of $15,000 were expensed to investor relations.

Investor Relations Company 3 - On March 18, 2019 the Company cancelled its existing agreement with investor relations company 3 and entered into a new agreement. The term of this contract has been agreed to be on a month to month basis. Compensation is partly in cash and partly in restricted common stock. At the beginning of each monthly term a cash payment of $5,000 will be made and 750 shares of restricted stock will be issued. This contract ended in May 2019. Total stock compensation expense for the three and nine months ended December 31, 2019 was $0 and $17,888.

(b) Management Consultancy Agreements

Management Consulting Company 1 – A number of renewals of the original contracts have been entered into with management consulting company 1 in the current year. Agreements have been for either cash only or a combination of cash and Stock-based compensation.

On October 1, 2019, 5,000 shares were issued to management company 1 in relation to services rendered in the three month period ending December 31, 2019. The total expensed to investor relations was $40,000 in the three month period ended December 31, 2019 calculated on a fair value of $0.80 per share. In addition $61,667 was expensed to investor relations relating to cash fees expensed in the three month period to December 31, 2019. For the nine months cash expense totaled $156,176 and stock based compensation was $84,525.

Management Consulting Company 2 - On January 7, 2019 the Company entered into a six-month contract with management consulting company 2 for the provision of specialist consulting services. 15,000 restricted shares were issued in May 2019, on the fourth month after commencement of the original contract. A fair value of $0.94 per share, which was the share price on May 7, 2019 (the first day of the first amendment of the consulting agreement) was applied as the shares were issued fully and irrecoverably on the first day of the contract.

This contract ended on September 30, 2019 and total stock compensation expense for the three and nine months ended December 31, 2019 was $0 and $141,000 respectively.

Total stock-based compensation recognized during the three and nine months ended December 31, 2019 was $40,000 and $317,664, respectively and $69,167 and $183,667 for the three and nine months ended December 31, 2018, respectively.

(c) R&D Tax Credit

During the three months ended December 31, 2019, the Company received $614,362 from HMRC (Her Majesty’s Revenue and Customs) in tax credits relating to the reimbursement of research and development expenses incurred during the years ended March 31, 2019 and 2018. This amount is reflected as a credit provision for income taxes in the Company’s condensed consolidated statements of comprehensive loss for the three and nine months ended December 31, 2019.

(d) Debt Financing

During the three months ended December 31, 2019, the Company entered into an agreement with a bank to finance an invoice payable related to an insurance policy. The principal was $132,342 to be repaid over 9 monthly repayments with interest charged at an annual percentage rate of 13.9%. The remaining balance of $104,135 is included within other liabilities and accrued expenses on the December 31, 2019 condensed consolidated balance sheet.