Property and Equipment (Tables)

6 Months Ended

Sep. 30, 2024

Property and Equipment [Abstract]

Schedule of Property and Equipment

Property and equipment consist of the following:

Description	ROU-office premises			Building		Plant and equipment		Furniture and fittings			Vehicles			Office equipment’s			Computer equipment’s		In (US$) Total
Gross carrying value
As at 31 March, 2023		486,531			32,006		9,676,353		11,802			41,996			796			31,056		10,280,540
Additions		27,323			-		1,533,385		4,647			560			-			42		1,565,957
Acquisition through business combination (refer to Note 20)
As at 30 September, 2023		513,854			32,006		11,209,738		16,449			42,556			796			31,098		11,846,497
Additions		-			-		201,901		132			(560	)		-			300		201,773
As at 31 March, 2024		513,854			32,006		11,411,639		16,581			41,996			796			31,398		12,048,270
Additions		723,650			-		804,171		(695	)		1,090			60,812			77		1,589,105
Derecognised on Disposals		(462,993	)		-		-		-			-			-			-		(462,993	)
As at 30 September, 2024		774,511			32,006		12,215,810		15,886			43,086			61,608			31,475		13,174,382
Accumulated depreciation and impairment loss
As at 31 March, 2023		50,845			462		616,304		421			7,307			61			4,613		680,013
Charge for the year		54,377			226		384,507		702			2,629			223			3,183		445,847
As at 30 September, 2023		105,222			688		1,000,811		1,123			9,936			284			7,796		1,125,860
Charge for the year		54,621			224		402,641		785			2,538			(65	)		4,080		464,824
As at 31 March, 2024		159,843			912		1,403,452		1,908			12,474			219			11,876		1,590,684
Charge for the year		62,185			222		542,881		689			2,606			78			3,921		612,581
Derecognised on Disposals		(149,114	)		-		-		-			-			-			-		(149,114	)
As at 30 September, 2024		72,912			1,134		1,946,331		2,596			15,081			297			15,797		2,054,148
Net block as at 31 March, 2023		435,686			31,544		9,060,049		11,381			34,689			735			26,443		9,600,527
Net block as at 30 Sept 2023		408,632			31,318		10,208,927		15,326			32,620			512			23,302		10,720,637
Net block as at 31 March, 2024		354,011			31,094		10,008,187		14,673			29,522			577			19,522		10,457,586
Net block as at 30 Sept 2024		701,598			30,872		10,269,477		13,289			28,006			61,310			15,678		11,120,231