LEASE LIABILITIES (Tables)

6 Months Ended

12 Months Ended

Sep. 30, 2024

Mar. 31, 2024

Notes and other explanatory information [abstract]

SCHEDULE OF CHANGES IN LEASE LIABILITY

Changes in lease liability is as follows:

	At 30 September			At 31 March
	2024			2024
	USD			USD
At the beginning of the period/year		365,356			-
Increase in lease liability		-			482,619
Interest expense (note 8)		9,667			18,328
Lease modification adjustment		-			(25,837	)
Reduction in lease liability		(104,715	)		(109,754	)
At the end of the period/year		270,308			365,356

Changes in lease liability is as follows:

	At 31 March			At 31 March
	2024			2023
	USD			USD
At 1 April		-			-
Increase in lease liability		482,619			-
Interest expense (note 8)		18,328			-
Lease modification adjustment		(25,837	)
Reduction in lease liability		(109,754	)		-
		365,356			-

SCHEDULE OF LEASE LIABILITIES

Classified in the unaudited interim condensed consolidated statements of financial position as follows:

	At 30 September		At 31 March
	2024		2024
	USD		USD
Current		122,076		122,076
Non-current		148,232		243,280
		270,308		365,356

Classified in the combined statements of financial position as follows:

	At 31 March		At 31 March
	2024		2023
	USD		USD
Current		122,076		-
Non-current		243,280		-
		365,356		-

SCHEDULE OF MATURITY OF LEASE LIABILITIES

Maturity of lease liabilities is as follows:

	At 30 September			At 31 March
	2024			2024
	USD			USD
Not later than one year		104,714			139,619
Later than one year and not later than five years		186,159			255,969
Later than five years		-			-
		290,873			395,588
Finance costs		(20,565	)		(30,232	)
Present value of minimum lease payments		270,308			365,356

Maturity of lease liabilities is as follows:

	At 31 March			At 31 March
	2024			2023
	USD			USD
Not later than one year		139,619			-
Later than one year and not later than five years		255,969			-
		395,588			-
Finance costs		(30,232	)		-
Present value of minimum lease payments		365,356			-