PROPERTY AND EQUIPMENT

3 Months Ended

Jun. 30, 2024

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

12. PROPERTY AND EQUIPMENT

During the year-ended March 31, 2022, the Company purchased leasehold improvements of $12,928 (useful life: 5 years) as well as furniture & fixtures of $16,839 (useful life: 5 years). There were no purchases of property and equipment during the three months ended June 30, 2024, and June 30, 2023. The Company recognized depreciation expense for these assets in the amount of $1,488 and $1,489, respectively, during the three months ended June 30, 2024 and 2023.

Cost	Office equipment		Leasehold improvement		Total
	$		$		$
Balance at March 31, 2024		16,839		12,928		29,767
Additions		—		—		—
Disposals		—		—		—
Balance at June 30, 2024		16,839		12,928		29,767

Accumulated depreciation	Office equipment		Leasehold improvement		Total
	$		$		$
Balance at March 31, 2024		8,042		6,173		14,215
Depreciation for the period		844		644		1,488
Disposals		—		—		—
Balance at June 30, 2024		8,886		6,817		(15,703	)
Net book value
Balance at March 31, 2024		8,797		6,755		15,552
Balance at June 30, 2024		7,953		6,111		14,064