TRADE PAYABLES, OTHER PAYABLES AND ACCRUALS (Tables)

6 Months Ended

12 Months Ended

Sep. 30, 2024

Mar. 31, 2024

Notes and other explanatory information [abstract]

SCHEDULE OF TRADE PAYABLES, OTHER PAYABLES AND ACCRUALS

		At		At
	Note	30 September 2024		31 March 2024
		USD		USD
Trade payables			898,627		788,798
Other payables			11,609		11,057
Accruals	(a)		1,060,618		585,813
			1,970,854		1,385,668

(a) Accruals include audit fees, professional fees, salaries and holiday pay accruals for employees, and others associated with the on-going running of the Group. Increase from 31 March 2024 is mainly due to additional accrued professional fees in connection with the planned IPO of the Company.

		At		At
	Note	31 March 2024		31 March 2023
			USD		USD
Trade payables			788,798		187,584
Other payables			11,057		5,081
Accruals	(a)		585,813		344,116
			1,385,668		536,781

(a) Accruals include audit fee, salaries and holiday pay accruals for employees, IPO related fees and others associated with the on-going running of the Group.