DEPOSITS, PREPAYMENTS AND OTHER RECEIVABLES

6 Months Ended

Sep. 30, 2022

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

DEPOSITS, PREPAYMENTS AND OTHER RECEIVABLES

NOTE – 4 DEPOSITS, PREPAYMENTS AND OTHER RECEIVABLES

Deposits, prepayments and other receivables consisted of the following:

	September 30,		March 31,
	2022		2022
Prepaid expenses	$	43,773	$	50,226
Prepayment for goods		100,047		–
Rental and utilities deposit		8,497		8,518
Other receivables		–		44
	$	152,317	$	58,788

Prepaid expenses represents the administrative and operational expenses that are prepaid for the next twelve months.

Prepayment for goods represents the payment for production and delivery of goods in advance. The prepayment will be charged to inventories when the goods are received from the vendor.