INCOME TAXES (Tables)

12 Months Ended

Mar. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of loss before income tax

	March 31,
	2023			2022
Loss before income taxes arising in UK	$	(13,314,440	)	$	(11,716,916	)
Loss before income taxes arising in U.S.		(829,295	)		(2,520,145	)
Total loss before income tax benefit	$	(14,143,735	)	$	(14,237,061	)

Reconciliation of effective tax rate

	March 31,
		2023					2022
Loss before income taxes	$	(14,143,735	)			$	(14,237,061	)
Expected tax benefit		(3,145,943	)	(22	%)		(2,989,783	)	(21	%)
Foreign tax differential		235,938		2	%		234,338		2	%
Enhanced research and development		(369,946	)	(3	%)		(463,591	)	(3	%)
Prior year true-up of NOL’s		(46,393	)	0	%		2,401,930		17	%
Other		338,278		2	%		74,579		1	%
Change in valuation allowance		2,988,066		21	%		742,527		5	%
R&D credit received		—		—			350,256		2	%
Actual income tax benefit	$	—		—		$	350,256		2	%

Schedule of deferred income tax assets

	March 31,
	2023			2022
Net operating tax loss carried forward	$	9,259,000		$	6,671,000
Research and development enhancement		361,000			335,000
Other items		38,000			(335,000	)
Valuation allowance		(9,658,000	)		(6,671,000	)
Net deferred tax assets	$	—		$	—