RELATED PARTY TRANSACTIONS
12 Months Ended
Mar. 31, 2023
Related Party Transactions [Abstract]  
RELATED PARTY TRANSACTIONS

NOTE 10 – RELATED PARTY TRANSACTIONS

Nemaura Pharma Limited (“Pharma”), Black and White Health Care Limited (“B&W”) and NDM Technologies Limited (“NDM”) are entities controlled by the Company’s chief executive officer and majority shareholder.

Pharma has a service agreement with DDL, to undertake development, manufacture, and regulatory approvals under Pharma’s ISO13485 Accreditation. Pharma invoices DDL on a periodic basis for said services. Services are provided at cost plus a service surcharge amounting to less than 10% of the total costs incurred.

The following is a summary of activity between the Company and Pharma, B&W and NDM for the years ended March 31, 2023 and 2022:

          
   March 31,
  

2023

 

2022

       

Due to/(from) related parties at beginning of year

  $(101,297)  $148,795 

Amounts invoiced by Pharma to DDL, NM and TCL primarily relating to research and development expenses

   4,767,586    3,245,985 
Amounts invoiced by DDL to Pharma   —    (2,495)
Amounts repaid by DDL to Pharma   (3,773,217)   (3,492,962)
Foreign exchange differences   27,708    (620)

Due to/(from) related parties at end of year

  $920,780   $(101,297)