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DIGITAL ASSETS (Tables)
12 Months Ended
Mar. 31, 2022
Digital Assets  
SCHEDULE OF DIGITAL ASSETS

 

   At 31 March 2022   At 31 March 2021 
   USD   USD 
Opening   348,998    36,034 
Additions   5,442,163    699,828 
Additions (non-cash)   39,773    - 
Disposals   (4,387,013)   (748,293)
Revaluation gain   9,798    429,789 
Revaluation loss (note 6)   (399,070)   (68,360)
Ending   1,054,649    348,998 
SCHEDULE OF MOVEMENTS REVALUATION

Movements of the revaluation surplus are as follows:

   At 31 March 2022   At 31 March 2021 
   USD   USD 
As 1 April   180,260    - 
Revaluation gains through other comprehensive income   9,798    429,789 
Realization of revaluation gains recognized in revaluation surplus   (180,260)   (249,529)
Total   9,798    180,260