SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Sep. 30, 2023

Accounting Policies [Abstract]

Schedule of cash and cash equivalents

	September 30, 2023		March 31, 2023 (audited)
Cash denominated in:
USD	$	167,701	$	5,606,972
GBP		1,154,614		4,446,720
Euro		55,904		51,443
Total		1,378,219		10,105,135
Escrow Account USD (see Note 5)		3,000,000		—
Total with restricted cash	$	4,378,219	$	10,105,135

Schedule of inventory

	September 30, 2023		March 31, 2023, (audited)
Raw materials	$	2,745,499	$	1,586,777
Finished goods		165,891		168,075
Total Inventories	$	2,911,390	$	1,754,852

Schedule of common stock underlying outstanding options

	September 30,		September 30,
	2023		2022
Warrants		5,369,304		1,573,098
Stock options		40,000		40,000
		5,409,304		1,613,098

Schedule of assets and liabilities at fair value

	September 30, 2023
	Level 1		Level 2		Level 3		Total
Assets	$	—	$	—	$	—	$	—
Total assets	$	—	$	—	$	—	$	—
Liabilities
Foreign exchange contract derivative liability	$	—	$	544,748	$	—	$	544,748
Warrant derivative liability		—		—		1,495,000		1,495,000
Total liabilities	$	—	$	544,748	$	1,495,000	$	2,039,748

Schedule of warrant derivative liability measured at fair value on a recurring basis

Warrant derivative liability
Balance as of beginning of period – March 31, 2023	$	3,092,000
Change in fair value of warrant derivative liability	$	(1,597,000	)
Balance as of end of period – September 30, 2023	$	1,495,000