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:
SCHEDULE OF CHANGES IN LEASE LIABILITY
| | |
At 30 September | | |
At 31 March | |
| | |
2024 | | |
2024 | |
| | |
USD | | |
USD | |
| At the beginning of the period/year | |
| 365,356 | | |
| - | |
| Beginning balance | |
| 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 | |
| Ending balance | |
| 270,308 | | |
| 365,356 | |
|
Changes
in lease liability is as follows:
SCHEDULE OF CHANGES IN LEASE LIABILITY
| | |
At 31 March | | |
At 31 March | |
| | |
2024 | | |
2023 | |
| | |
USD | | |
USD | |
| At 1 April | |
| - | | |
| - | |
| Beginning balance | |
| - | | |
| - | |
| Increase in lease liability | |
| 482,619 | | |
| - | |
| Interest expense (note 8) | |
| 18,328 | | |
| - | |
| Lease modification adjustment | |
| (25,837 | ) | |
| | |
| Reduction in lease liability | |
| (109,754 | ) | |
| - | |
| Ending
balance | |
| 365,356 | | |
| - | |
|
| SCHEDULE OF LEASE LIABILITIES |
Classified
in the unaudited interim condensed consolidated statements of financial position as follows:
SCHEDULE OF LEASE LIABILITIES
| | |
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:
SCHEDULE OF LEASE LIABILITIES
| | |
At 31 March | | |
At 31 March | |
| | |
2024 | | |
2023 | |
| | |
USD | | |
USD | |
| Current | |
| 122,076 | | |
| - | |
| Non-current | |
| 243,280 | | |
| - | |
| Lease liabilities | |
| 365,356 | | |
| - | |
|
| SCHEDULE OF MATURITY OF LEASE LIABILITIES |
Maturity
of lease liabilities is as follows:
SCHEDULE OF MATURITY OF LEASE LIABILITIES
| | |
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:
SCHEDULE OF MATURITY OF LEASE LIABILITIES
| | |
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 | | |
| - | |
| Total future minimum lease payments | |
| 395,588 | | |
| - | |
| Finance costs | |
| (30,232 | ) | |
| - | |
| Present value of minimum lease payments | |
| 365,356 | | |
| - | |
|