RIGHT-OF-USE ASSETS, NET (Tables)

12 Months Ended

Mar. 31, 2022

SCHEDULE OF RIGHT OF USE OF ASSETS

Right-of-use assets relate to office space leased by the Group. The amount in respect of leases are as follows:

	Properties
	USD
Year ended 31 March 2022:
At 1 April 2021		906,474
Additions (a)		5,111,736
Additions – Dilapidation provision (a)		289,966
Adjustment for foreign exchange		(27,643	)
Depreciation		(1,493,946	)
Other adjustments		(94,822	)
Closing net book amount		4,691,765
At 31 March 2022:
Cost		5,799,321
Accumulated depreciation		(1,117,603	)
Adjustment for foreign exchange		10,047
Net book amount		4,691,765
Year ended 31 March 2021:
At 1 April 2020		2,879,032
Additions		406,333
Reclassification (b)		(438,150	)
Adjustment for foreign exchange		23,046
Depreciation		(1,963,787	)
Closing net book amount		906,474
At 31 March 2021:
Cost		6,084,957
Accumulated depreciation		(5,216,173	)
Adjustment for foreign exchange		37,690
Net book amount		906,474