PROPERTY AND EQUIPMENT

9 Months Ended

Dec. 31, 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 nine months ended December 31, 2024, and December 31, 2023. The Company recognized depreciation expense for these assets in the amount of $1,489 and $1,489, respectively, during the three months ended December 31, 2024 and 2023, and $4,465 and $4,465 during the nine months ended December 31, 2024 and 2023.

Cost	Office equipment		Leasehold improvement		Total
	$		$		$
Balance at March 31, 2024		16,839		12,928		29,767
Additions		—		—		—
Disposals		—		—		—
Balance at December 31, 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		2,528		1,936		4,465
Disposals		—		—		—
Balance at December 31, 2024		10,570		8,109		18,680
Net book value
Balance at March 31, 2024		8,797		6,755		15,552
Balance at December 31, 2024		6,269		4,819		11,087