	At 30 September 2024			At 31 March 2024
	USD			USD
Trade receivables		95,100			186,966
Less: loss allowance		(10,336	)		(4,632	)
Trade receivables total		84,764			182,334

SCHEDULE OF TRADE RECEIVABLES

	At 31 March 2024			At 31 March 2023
	USD			USD
Trade receivables		186,966			294,820
Less: loss allowance		(4,632	)		(5,032	)
Total		182,334			289,788

SCHEDULE OF LOSS ALLOWANCE FOR IMPAIRMENT OF TRADE RECEIVABLES

The movements in the loss allowance for impairment of trade receivables are as follows:

	Six months ended 30 September 2024			Year ended 31 March 2024
	USD			USD
At the beginning of the period/year		4,632			5,032
Provision for the year		10,966			2,200
Written-off for the period		(4,314	)		-
Reversal for the year		(948	)		(2,600	)
At the end of the period/year		10,336			4,632

The movements in the loss allowance for impairment of trade receivables are as follows:

	Year ended 31 March 2024			Year ended 31 March 2023
	USD			USD
At the beginning of the year		5,032			-
Provision for the year		2,200			5,032
Reversal for the year		(2,600	)		-
At the end of the year		4,632			5,032

SCHEDULE OF PREPAYMENT, DEPOSITS AND OTHER RECEIVABLES

		At		At
	Note	30 September 2024		31 March 2024
		USD		USD
Current:
Deposits	(a)		35,261		35,261
Prepayments			47,425		34,197
Other receivables	(b)		381,256		184,018
			463,942		253,476
Non-current:
Deposit	(a)		35,431		35,431

(a)

Current deposits represent amounts paid to an employment agency in Germany. Non-current deposit of $35,431 (31 March 2024: $35,431) represents a deposit for a long-term lease of office space in Monaco. Deposit of $34,579 was originally paid by a related party and is shown as an amount due to related party of the balance sheet.

(b)

Other receivables mainly comprised deferred transaction costs in connection with the planned IPO of the Group of $380,691 (31 March 2024: $142,633) (the “IPO expenses”) and an outstanding balance with payment channel, Stripe, of $565 (31 March 2024: $41,385). The IPO expenses shall be deducted against equity upon the successful IPO or charged to the statement of profit or loss if the IPO is unsuccessful.

		At		At
	Notes	31 March 2024		31 March 2023
		USD		USD
Current:
Deposits	(a)		35,261		-
Prepayments			34,197		43,250
Other receivables	(b)		184,018		142
			253,476		43,392
Non-current:
Deposit	(a)		35,431		-

(a)	Current deposits represent amounts paid to an employment agency in Germany. Non-current deposit of $35,431 (2023: $Nil) represents a deposit for a long-term lease of office space in Monaco. Deposit of $34,579 was originally paid by a related party and is shown as an amount due to related party of the balance sheet.

(b)	Other receivables mainly comprised deferred transaction costs in connection with the planned initial public offering of the Group of $142,633 (the “IPO expenses”) and an outstanding balance with payment channel, Stripe, of $41,385. The IPO expenses shall be deducted against equity upon the successful IPO or charged to the statement of profit or loss if the IPO is unsuccessful.