Property and Equipment

12 Months Ended

Mar. 31, 2023

Property and Equipment [Abstract]

PROPERTY AND EQUIPMENT

NOTE 9 — PROPERTY AND EQUIPMENT

Property and equipment consist of the following:

Description	ROU-office premises		Building		Plant and equipment			Furniture and fittings			Vehicles			Office equipment			Computer equipment			Total
Gross carrying value
As at March 31, 2021		-		-		1,160,772			337			754			17,419			1,113			1,180,395
Derecognised on ‘Disposals						(1,160,772	)		(337	)		(754	)		(17,419	)		(1,113	)		(1,180,395	)
As at 31 March , 2022		-		-		-			-			-			-			-			-
Additions		461,420				2,326,888			11,802			24,396			796			26,856			2,852,158
Acquisition through business combination		25,111		32,006		7,349,465						17,600						4,199			7,428,381
As at 31 March , 2023		486,531		32,006		9,676,353			11,802			41,996			796			31,055			10,280,539
Accumulated depreciation and impairment loss
As at March 31, 2021		-		-		232,822			89			139			6,887			227			240,164
Derecognised on ‘Disposals						(232,822	)		(89	)		(139	)		(6,887	)		(227	)		(240,164	)
As at 31 March , 2022		-		-		-			-			-			-			-			-
Charge for the year		50,845		462		616,304			421			7,307			61			4,613			680,013
As at 31 March , 2023		50,845		462		616,304			421			7,307			61			4,613			680,013
Net block as at 31 March, 2022		-		-		-			-			-			-			-			-
Net block as at 31 March, 2023		435,686		31,544		9,060,049			11,381			34,689			735			26,442			9,600,526

Vehicle of $41,996 as at March 31, 2023 is pledged as security for borrowings

* Refer to Note 23 for acquisition of subsidiary and Note 24_______ for deconsolidation of a subsidiary.