PROPERTY AND EQUIPMENT (Tables)

12 Months Ended

Mar. 31, 2023

Property, plant and equipment [abstract]

Disclosure of property and equipment [Table Text Block]

	Land and	Plant and		Office furniture		Leasehold		Under
	Building	Equipment		and Equipment		Improvement	Right of Use	Construction		Total
Cost
Balance at April 1, 2021	-	253,138		91,713		111,190	478,223	-		934,264
Additions	2,064,993	1,052,822		229,744		147,641	-	2,439,710		5,934,910
Disposals	-	-		-		-	-	-		-
Transfers	-	-		-		-	-	-		-
Balance at March 31, 2022	2,064,993	1,305,960		321,457		258,831	478,223	2,439,710		6,869,174
Additions	-	689,765		18,019		95,874	481,565	1,574,540		2,859,763
Disposals	-	(36,983	)	(95,977	)	-	-	-		(132,960	)
Transfers	-	2,068,202		-		-	-	(2,068,202	)	-
Balance at March 31, 2023	2,064,993	4,026,944		243,499		354,705	959,788	1,946,048		9,595,977
Accumulated Amortisation
Balance at April 1, 2021	-	91,206		75,007		37,063	25,767	-		229,043
Amortisation for the period	61,950	242,951		64,124		86,277	159,408	-		614,710
Disposals	-	-		-		-	-	-		-
Transfers	-	-		-		-	-	-		-
Balance at March 31, 2022	61,950	334,157		139,131		123,340	185,175	-		843,753
Amortisation for the period	48,574	171,734		37,126		122,852	159,407	-		539,693
Disposals	-	(33,669	)	(89,667	)	-	-	-		(123,336	)
Transfers	-	-		-		-	-	-		-
Balance at March 31, 2023	110,524	472,222		86,590		246,192	344,582	-		1,260,110
Carrying Amounts
Balance at March 31, 2022	2,003,043	971,803		182,326		135,491	293,048	2,439,710		6,025,421
Balance at March 31, 2023	1,954,469	3,554,722		156,909		108,513	615,206	1,946,048		8,335,867