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\nGoing concern\n

\n

\nAs detailed in Note 2, these financial statements have been prepared on a going concern basis. The Directors have carefully assessed the Group's financial position, cash flow forecasts, operational requirements, and available resources for a period of at least 12 months from the date of approval of these financial statements.\n

\n

\nDuring the financial year ended 31 March 2026, the Group reported improved financial performance\ncompared with the previous year, supported by stronger revenue growth and continued focus on\noperational efficiency and cost management.\n

\n

\nBased on this assessment, the Directors have a reasonable expectation that the Group will have adequate resources to continue in operational existence and to meet its liabilities as they fall due for the foreseeable future.\n

\n

\n12\n

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\nStatement of Directors' Responsibilities\n

\n

\nThe Directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations. Company law requires the Directors to prepare the Group and Company financial statements for each financial year. Under that law, the Directors have prepared the Group financial statements in accordance with UK-adopted International Accounting Standards and have elected to prepare the Company financial statements in accordance with United Kingdom Generally Accepted Accounting Practice, including FRS 101 Reduced Disclosure Framework, and applicable law.\n

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"entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember", "unit": "iso4217:GBP" } }, "f3021": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreads", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:GBP" } }, "f3026": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "f3028": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember", "unit": "iso4217:GBP" } }, "f3030": { "value": "-77030.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:GBP" } }, "f3035": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:GBP" } }, "f3037": { "value": "-13657.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember", "unit": "iso4217:GBP" } }, "f3039": { "value": "-77030.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AccumulatedOtherComprehensiveIncomeMember", "unit": "iso4217:GBP" } }, "f3075": { "value": "\n
\n

\nBasis of preparation\n

\n

\nThe financial statements have been prepared in accordance with UK-adopted International Accounting Standards in conformity with the requirements of the Companies Act 2006 and International Financial Reporting Standards. The financial statements have been prepared under the historical cost convention as modified for financial assets carried at fair value.\n

\n

\nThe Company's functional and presentation currencyis the British Pound Sterling (\u00a3). All amounts in the financial statements are presented in pounds and rounded to the nearest pound, unless otherwise stated. The level of rounding applied is consistent throughout the financial statements.\n

\n
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "f3087": { "value": "The financial statements have been prepared in accordance with UK-adopted International Accounting Standards in conformity with the requirements of the Companies Act 2006 and International Financial Reporting Standards. The financial statements have been prepared under the historical cost convention as modified for financial assets carried at fair value.", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfFinancialStatements", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "f3090": { "value": "The Company's functional and presentation currencyis the British Pound Sterling (\u00a3). All amounts in the financial statements are presented in pounds and rounded to the nearest pound, unless otherwise stated. The level of rounding applied is consistent throughout the financial statements.", "dimensions": { "concept": "ifrs-full:DescriptionOfFunctionalCurrency", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "f3112": { "value": "\n

\nStandards, interpretation and amendments to published standards issued and applied\n

\n

\nDuring the financial year, the following amendments to standards became effective. We have adopted these amended standards and they have not had a material impact on the Group's financial statements.\n

\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "f3143": { "value": "Standards, interpretations and amendments to published standards issued but not yet effective At the date of approval of these financial statements, the following standards and amendments, which have not been applied in these financial statements, were in issue but not yet effective: We will be adopting them, if applicable in the following financial year. We are currently assessing their impact, but they are not expected to be material to the Group's financial statements. IFRS 18 - Presentation and Disclosure in Financial Statements - effective for annual periods beginning on or after 1 January 2027. IFRS 19 - Subsidiaries without Public Accountability: Disclosures - effective for annual periods beginning on or after 1 January 2027, where applicable.", "dimensions": { "concept": "ifrs-full:ExplanationOfNotAppliedNewStandardsOrInterpretations", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "f3144": { "value": "\n
\n

\nBasis of consolidation\n

\n

\nThe consolidated financial statements incorporate the financial statements of the Company and its subsidiaries drawn up to 31 March each year.\n

\n

\n40\n

\n
\n
\n
\n

\nORIENT TELECOMS PLC\n

\n
\n
\n

\nNOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)\n

\n

\nFOR THE YEAR ENDED 31 MARCH 2026\n

\n

\nControl is achieved where the Company has power over the investee, is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to use its power to affect those returns.\n

\n

\nThe results of subsidiaries acquired or disposed of during the year are included in the consolidated statement of comprehensive income from the effective date on which control is obtained or until the effective date on which control ceases, as appropriate.\n

\n

\nWhere necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with those used by other members of the Group.\n

\n

\nAll intra-group transactions, balances, income and expenses are eliminated in full on consolidation.\n

\n
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "f3170": { "value": "\n

\nRevenue recognition\n

\n

\nRevenue is recognised either when the performance obligation in a contract has been satisfied, either at a point in time or over time, depending on the nature of the underlying performance obligation and the terms of the contractual arrangement.\n

\n

\nThe Group principally generates revenue from the provision of managed telecommunications services, including managed broadband, managed dedicated internet access, managed leased line services and related connectivity solutions.\n

\n

\nRevenue is recognised over time as the services are provided and the customer simultaneously receives and consumes the benefits of the Group's performance. Revenue is measured based on the consideration specified in contracts with customers and excludes amounts collected on behalf of third parties.\n

\n

\nThe Group recognises revenue when control of the services is transferred to the customer in an amount that reflects the consideration to which the Group expects to be entitled in exchange for those services.\n

\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "f3182": { "value": "\n

\nTaxation\n

\n

\nThe tax currently payable is based on the taxable profit for the period. Taxable profit differs from net profit as reported in the income statement because the taxable profits exclude items of income or expense that are taxable or deductible in other periods and it further excludes items that are not taxable or deductible. The Group's liability for corporate tax is calculated using the income tax rates that have been gazetted for the current reporting date.\n

\n

\nDeferred income tax is provided for using the liability method on temporary differences at the reporting date between the tax basis of assets and liabilities and their carrying amounts for financial reporting purposes. Deferred income tax liabilities are recognised in full for all temporary differences. Deferred income tax assets are recognised for all deductible temporary differences carried forward of unused tax credits and unused tax losses to the extent that it is probable that taxable profits will be available against which the deductible temporary differences and carry-forward of unused tax credits and unusedlosses can be utilised.\n

\n

\nThe carrying amount of deferred income tax assets is assessed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the deferred income tax asset to be utilised. Unrecognised deferred income tax\n

\n

\n41\n

\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "f3209": { "value": "\n

\nFinancial instruments\n

\n

\nFinancial assets and financial liabilities are recognised on the statement of financial position when the Group becomes a party to the contractual provisions of the instrument.\n

\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "f3224": { "value": "\n

\nTrade and other payables\n

\n

\nTrade and other payables are initially measured at fair value, net of transaction costs, and are subsequently measured at amortised cost, where applicable, using the effective interest method, with interest expense recognised on an effective yield basis.\n

\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "f3230": { "value": "\n

\nCash and cash equivalents\n

\n

\nThe Group considers any cash on short-term deposits and other short-term investments to be cash equivalents.\n

\n", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "f3236": { "value": "\n

\nLeases\n

\n

\nThe Group assesses whether a contract is or contains a lease, at the inception of the contract. The Group recognises a right-of-use asset and corresponding lease liability with respect to all lease arrangements in which it is the lessee, except for low-value assets and short-term leases with 12 months or less. For these leases, the Group recognises the lease payments as an operating expense on a straight-line method over the term of the lease unless another systematic basis is more representative of the time pattern in which economic benefits from the leased assets are consumed.\n

\n

\nThe Group recognises a right-of-use asset and a lease liability at the lease commencement date.\n

\n

\nThe right-of-use assets and the associated lease liabilities are presented as a separate line item in the statement of financial position.\n

\n

\nThe right-of-use asset is initially measured at cost. Cost includes the initial amount of the corresponding lease liability adjusted for any lease payments made at or before the commencement date, plus any initial direct costs incurred, less any incentives received.\n

\n

\nThe right-of-use asset is subsequently measured at cost less accumulated depreciation and any impairment losses, and adjustment for any remeasurement of the lease liability. The depreciation starts from the commencement date of the lease. If the lease transfers ownership of the underlying asset to the Group or the cost of the right-of-use asset reflects that the Group expects to exercise a purchase option, the related right-of-use asset is depreciated over the useful life of the underlying asset. Otherwise, the Group depreciates the right-of-use asset to the earlier of the end of the useful life of the right-of-use asset or the end of the lease term.\n

\n

\nThe lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted by using the rate implicit in the lease. If this rate\n

\n

\n43\n

\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "f3265": { "value": "\n

\nOperating segments\n

\n

\nOperating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision-maker. The chief operating decision maker has been identified as the management team including the two main directors and two non-executive directors.\n

\n

\nThe Board considers that the Group's activity constitutes one operating and one reporting segment, as defined under IFRS 8. Management reviews the performance of the Group by reference to total results against budget.\n

\n

\nThe total profit measures are operating profit and profit for the period, both disclosed on the face of the income statement. No differences exist between the basis of preparation of the performance measures used by management and the figures in the Group's financial information.\n

\n", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "f3275": { "value": "\n

\n3. CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS\n

\n

\nThe preparation of financial statements in compliance with IFRSs requires the use of certain critical accounting estimates or judgements. The estimates and judgements which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next financial year are discussed below:\n

\n", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "f3281": { "value": "\n

\nLease liability discount rate\n

\n

\nThe lease payments are discounted using the interest rate implicit in the lease. If that rate cannot be readily determined, which is generally the case for leases in the Group, the lessee's incremental borrowing rate is used, being the rate that the individual lessee would have to pay to borrow the funds necessary to obtain an asset of similar value to the right-of-use asset in a similar economic environment with similar terms, security and conditions.\n

\n

\nTo determine the incremental borrowing rate, the Group:\n

\n\n

\nThe Group used incremental borrowing rates at a prevailing rate of 7%.\n

\n", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "f3689": { "value": "1853.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:InterestExpenseOnLeaseLiabilities", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00", "unit": "iso4217:GBP" } }, "f3691": { "value": "2669.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:InterestExpenseOnLeaseLiabilities", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00", "unit": "iso4217:GBP" } }, "f3703": { "value": "29378.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:AuditorsRemunerationForAuditServices", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00", "unit": "iso4217:GBP" } }, "f3705": { "value": "24000.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:AuditorsRemunerationForAuditServices", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00", "unit": "iso4217:GBP" } }, "f3713": { "value": "1949.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:AuditorsRemunerationForTaxServices", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00", "unit": "iso4217:GBP" } }, "f3715": { "value": "1700.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:AuditorsRemunerationForTaxServices", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00", "unit": "iso4217:GBP" } }, "f3742": { "value": "-19258.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:TaxExpenseIncomeAtApplicableTaxRate", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00", "unit": "iso4217:GBP" } }, "f3744": { "value": "-24666.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:TaxExpenseIncomeAtApplicableTaxRate", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00", "unit": "iso4217:GBP" } }, "f3764": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:TaxEffectOfTaxLosses", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00", "unit": "iso4217:GBP" } }, "f3766": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:TaxEffectOfTaxLosses", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00", "unit": "iso4217:GBP" } }, "f3784": { "value": "\n

\nNOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)\n

\n

\nFOR THE YEAR ENDED 31 MARCH 2026\n

\n

\nNo current tax charge arose during the year.\n

\n

\nThe Group has tax losses available for carry forward against future taxable profits. No deferred tax asset has been recognised in respect of these losses, as the Directors consider that there is insufficient evidence that future taxable profits will be available against which the losses can be utilised.\n

\n

\nThe Group reviews the recoverability of potential deferred tax assets at each reporting date.\n

\n", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "f3796": { "value": "\n

\n7. PROFIT / (LOSS) PER SHARE\n

\n

\nBasic and diluted earnings per ordinary share are calculated by dividing the profit attributable to equity holders of the Group by the weighted average number of ordinary shares in issue during the year.\n

\n

\nDiluted earnings per share is calculated by adjusting the weighted average number of ordinary shares outstanding to assume conversion of all dilutive potential ordinary shares. There were no dilutive potential ordinary shares in issue during the year (2025: nil).\n

\n

\nProfit/(loss) per share attributable to ordinary shareholders\n

\n", "dimensions": { "concept": "ifrs-full:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "f3866": { "value": "2716.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:PropertyPlantAndEquipment", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis": "ifrs-full:ComputerEquipmentMember", "unit": "iso4217:GBP" } }, "f3873": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis": "ifrs-full:ComputerEquipmentMember", "unit": "iso4217:GBP" } }, "f3880": { "value": "2716.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:PropertyPlantAndEquipment", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2026-04-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis": "ifrs-full:ComputerEquipmentMember", "unit": "iso4217:GBP" } }, "f3893": { "value": "298.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:PropertyPlantAndEquipment", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAndAmortisationMember", "ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis": "ifrs-full:ComputerEquipmentMember", "unit": "iso4217:GBP" } }, "f3900": { "value": "565.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAndAmortisationMember", "ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis": "ifrs-full:ComputerEquipmentMember", "unit": "iso4217:GBP" } }, "f3907": { "value": "863.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:PropertyPlantAndEquipment", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2026-04-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAndAmortisationMember", "ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis": "ifrs-full:ComputerEquipmentMember", "unit": "iso4217:GBP" } }, "f3920": { "value": "1853.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:PropertyPlantAndEquipment", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2026-04-01T00:00:00", "ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis": "ifrs-full:ComputerEquipmentMember", "unit": "iso4217:GBP" } }, "f3927": { "value": "2230.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:PropertyPlantAndEquipment", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00", "ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis": "ifrs-full:ComputerEquipmentMember", "unit": "iso4217:GBP" } }, "f3993": { "value": "56896.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:PropertyPlantAndEquipment", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis": "ifrs-full:OfficeEquipmentMember", "unit": "iso4217:GBP" } }, "f4002": { "value": "61127.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:PropertyPlantAndEquipment", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2026-04-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:GrossCarryingAmountMember", "ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis": "ifrs-full:OfficeEquipmentMember", "unit": "iso4217:GBP" } }, "f4019": { "value": "23706.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:PropertyPlantAndEquipment", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAndAmortisationMember", "ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis": "ifrs-full:OfficeEquipmentMember", "unit": "iso4217:GBP" } }, "f4028": { "value": "19611.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAndAmortisationMember", "ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis": "ifrs-full:OfficeEquipmentMember", "unit": "iso4217:GBP" } }, "f4037": { "value": "2528.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:ChangesInPropertyPlantAndEquipment", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAndAmortisationMember", "ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis": "ifrs-full:OfficeEquipmentMember", "unit": "iso4217:GBP" } }, "f4046": { "value": "45845.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:PropertyPlantAndEquipment", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2026-04-01T00:00:00", "ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis": "ifrs-full:AccumulatedDepreciationAndAmortisationMember", "ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis": "ifrs-full:OfficeEquipmentMember", "unit": "iso4217:GBP" } }, "f4063": { "value": "15282.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:PropertyPlantAndEquipment", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2026-04-01T00:00:00", "ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis": "ifrs-full:OfficeEquipmentMember", "unit": "iso4217:GBP" } }, "f4072": { "value": "33190.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:PropertyPlantAndEquipment", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00", "ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis": "ifrs-full:OfficeEquipmentMember", "unit": "iso4217:GBP" } }, "f4081": { "value": "The Group entered into a lease agreement commencing on 1 January 2024 for a period of three (3) years, with the lease term expected to end on 31 December 2026. The lease relates to office premises used for the Group's operational activities.", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "f4122": { "value": "295639.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:TradeReceivables", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2026-04-01T00:00:00", "unit": "iso4217:GBP" } }, "f4124": { "value": "129495.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:TradeReceivables", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00", "unit": "iso4217:GBP" } }, "f4129": { "value": "7815.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:PrepaymentsAndAccruedIncomeOtherThanContractAssets", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2026-04-01T00:00:00", "unit": "iso4217:GBP" } }, "f4132": { "value": "6978.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:PrepaymentsAndAccruedIncomeOtherThanContractAssets", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00", "unit": "iso4217:GBP" } }, "f4137": { "value": "26293.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:OtherReceivables", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2026-04-01T00:00:00", "unit": "iso4217:GBP" } }, "f4139": { "value": "36721.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:OtherReceivables", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00", "unit": "iso4217:GBP" } }, "f4146": { "value": "329747.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:TradeAndOtherReceivables", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2026-04-01T00:00:00", "unit": "iso4217:GBP" } }, "f4148": { "value": "173194.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:TradeAndOtherReceivables", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00", "unit": "iso4217:GBP" } }, "f4170": { "value": "\n

\nNOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)\n

\n

\nFOR THE YEAR ENDED 31 MARCH 2026\n

\n

\nTrade receivables are non-interest bearing and are generally settled on terms ranging from 30 to\n90 days.\n

\n

\nOther receivables principally comprise balances due from third parties in the ordinary course of business. The Directors have reviewed the recoverability of these balances and consider them recoverable in full.\n

\n

\nThe Group applies the simplified approach under IFRS 9 in measuring expected credit losses for trade receivables. Expected credit losses are measured at an amount equal to lifetime expected credit losses.\n

\n

\nDuring the year, receivables previously provided for were written off against the related allowance for doubtful debts. No additional impairment provision was recognised during the year\nended 31 March 2026 as the Directors consider the remaining balances to be recoverable.\n

\n

\nThe Directors have reviewed the carrying values of trade and other receivables at the reporting date and are satisfied that no further impairment provision is required.\n

\n", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "f4252": { "value": "0.1", "decimals": 2, "dimensions": { "concept": "ifrs-full:ParValuePerShare", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2026-04-01T00:00:00", "unit": "iso4217:GBP" } }, "f4328": { "value": "76062.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:TradeAndOtherPayablesToTradeSuppliers", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2026-04-01T00:00:00", "unit": "iso4217:GBP" } }, "f4330": { "value": "3491.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:TradeAndOtherPayablesToTradeSuppliers", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00", "unit": "iso4217:GBP" } }, "f4335": { "value": "44279.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:Accruals", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2026-04-01T00:00:00", "unit": "iso4217:GBP" } }, "f4337": { "value": "36897.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:Accruals", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00", "unit": "iso4217:GBP" } }, "f4342": { "value": "19884.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:ContractLiabilities", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2026-04-01T00:00:00", "unit": "iso4217:GBP" } }, "f4344": { "value": "9209.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:ContractLiabilities", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00", "unit": "iso4217:GBP" } }, "f4349": { "value": "16595.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:OtherPayables", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2026-04-01T00:00:00", "unit": "iso4217:GBP" } }, "f4351": { "value": "355409.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:OtherPayables", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00", "unit": "iso4217:GBP" } }, "f4453": { "value": "16400.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:LeaseLiabilities", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2026-04-01T00:00:00", "unit": "iso4217:GBP" } }, "f4455": { "value": "34419.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:LeaseLiabilities", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00", "unit": "iso4217:GBP" } }, "f4490": { "value": "The details of the subsidiary in the Group are as follows:", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "f4697": { "value": "48608.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:DirectorsRemunerationExpense", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00", "unit": "iso4217:GBP" } }, "f4699": { "value": "47827.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:DirectorsRemunerationExpense", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00", "unit": "iso4217:GBP" } }, "f4919": { "value": "\n
\n

\nb) Credit risk\n

\n

\nCredit risk is the risk that a counterparty will default on its contractual obligations, resulting in financial loss to the Group. The Group is exposed to credit risk from its trade and other receivables and cash and cash equivalents.\n

\n

\nMeasurement Basis\n

\n

\nThe Group applies the IFRS 9 simplified approach for measuring expected credit losses (ECL) on trade receivables, which requires lifetime ECL to be recognised from initial recognition. ECL is calculated based on:\n

\n\n

55

\n
\n
\n
\n

\nORIENT TELECOMS PLC\n

\n

\nNOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)\n

\n

\nFOR THE YEAR ENDED 31 MARCH 2026\n

\n

\nSignificant Increase in Credit Risk (SICR)\n

\n

\nA SICR is deemed to have occurred if:\n

\n\n

\nCredit-Impaired Assets\n

\n

\nTrade receivables are classified as credit-impaired if one or more of the following indicators are observed:\n

\n\n
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "f5086": { "value": "\n

\nc) Liquidity risk\n

\n

\nLiquidity risk arises from general funding and business activities. The Group practices prudent risk management by maintaining sufficient cash balances and adequate working capital to meet its obligations as and when they fall due The Group ensures it has adequate resource to discharge all its liabilities. The directors have considered the liquidity risk as part of their going concern assessment. (See note 2)\n

\n

\nThe Group does not hold any collateral, credit enhancements, or netting arrangements in respect of its financial assets. Accordingly, the maximum exposure to credit risk for these assets is equal to their carrying amounts as disclosed in Note \u202f10.\n

\n", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "f5392": { "value": "\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\u00a0\n\n\u00a0\n\n\u00a0\n
\n22. RELATED PARTY TRANSACTIONS\n\n\u00a0\n\n\u00a0\n
\nKey management are considered to be the directors and the key management personnel compensation has been disclosed in note 16.\n
\n\u00a0\n\n\u00a0\n\n\u00a0\n
\n\u00a0\n\n\u00a0\n\nAs at\n\nAs at\n
\n\u00a0\n\n\u00a0\n31-Mar-2631-Mar-25
\n\u00a0\n\n\u00a0\n\u00a3\u00a3
\nAmount due to directors\n\n\u00a0\n\n\u00a0\n
-\nSayed Mustafa Ali\n6,2502,500
-\nWong Chee Keong\n1,875-
\n\u00a0\n\n\u00a0\n8,1252,500
\nAmount due from directors\n\n\u00a0\n\n\u00a0\n
-\nWong Chee Keong\n--
\n\u00a0\n\n\u00a0\n--
\n
\n
\n

\nAmounts due to and from related parties are unsecured, interest-free and repayable on demand.\n

\n

\nSayed Mustafa Ali is a director in both, the Group and Orient Telecoms Sdn Bhd.\n

\n

\n59\n

\n
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "f5513": { "value": "The directors consider there is no ultimate controlling party.", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "f5528": { "value": "24. SUBSEQUENT EVENTS On 15 May 2026, Mr. Wong Chee Keong resigned as a Director of the Company. The resignation occurred after the reporting date and is considered a non-adjusting event under IAS 10 Events after the Reporting Period. Accordingly, no adjustment has been made to the amounts recognised in these financial statements. The Directors consider that the resignation does not have a material impact on the financial position, operations or going concern status of the Group. Other than the matter disclosed above, there were no significant events occurring after the reporting period up to the date of approval of these financial statements. 60", "dimensions": { "concept": "ifrs-full:DescriptionOfSignificantEventsAndTransactions", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "f5572": { "value": "879119.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:InvestmentsInSubsidiariesJointVenturesAndAssociates", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2026-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f5574": { "value": "779796.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:InvestmentsInSubsidiariesJointVenturesAndAssociates", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f5586": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:BalancesWithBanks", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2026-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f5588": { "value": "86137.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:BalancesWithBanks", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f5594": { "value": "14742.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:CurrentTradeReceivables", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2026-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f5596": { "value": "15736.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:CurrentTradeReceivables", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f5602": { "value": "14742.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:CurrentAssets", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2026-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f5604": { "value": "101873.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:CurrentAssets", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f5610": { "value": "893861.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:Assets", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2026-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f5612": { "value": "881669.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:Assets", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f5648": { "value": "1000000.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:IssuedCapital", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2026-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f5650": { "value": "1000000.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:IssuedCapital", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f5656": { "value": "-144020.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:RetainedEarnings", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2026-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f5658": { "value": "-171109.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:RetainedEarnings", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f5664": { "value": "855980.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2026-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f5666": { "value": "828891.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f5678": { "value": "8125.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:OtherCurrentFinancialLiabilities", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2026-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f5680": { "value": "2500.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:OtherCurrentFinancialLiabilities", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f5686": { "value": "29755.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2026-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f5688": { "value": "50278.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f5694": { "value": "37880.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:CurrentLiabilities", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2026-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f5696": { "value": "52778.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:CurrentLiabilities", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f5702": { "value": "893861.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:EquityAndLiabilities", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2026-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f5704": { "value": "881669.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:EquityAndLiabilities", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f5798": { "value": "-109523.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AccumulatedOtherComprehensiveIncomeMember", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f5800": { "value": "-109523.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f5805": { "value": "-109523.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AccumulatedOtherComprehensiveIncomeMember", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f5807": { "value": "-109523.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f5817": { "value": "27089.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AccumulatedOtherComprehensiveIncomeMember", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f5819": { "value": "27089.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f5824": { "value": "27089.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AccumulatedOtherComprehensiveIncomeMember", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f5826": { "value": "27089.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f5899": { "value": "public company limited", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember" } }, "f5901": { "value": "Eastcastle House, 27/28 Eastcastle Street, London, United Kingdom, W1W 8DH", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember" } }, "f5906": { "value": "\n
\n

\nBasis of preparation\n

\n

\nThe financial statements have been prepared under the historical cost convention.\n

\n

\nThe financial statements have been prepared in accordance with Financial Reporting Standard 101 - Reduced Disclosure Framework (\"FRS 101\") and the Companies Act 2006.\n

\n

\nThe Company is a qualifying entity under FRS 101 and has therefore taken advantage of the disclosure exemptions available to it in respect of its separate financial statements, which are presented alongside the consolidated financial statements. Exemptions have been taken in relation to financial instruments, the presentation of a cash flow statement and key management personnel compensation.\n

\n

\nThe Company has taken advantage of the exemption available under Section 408 of the Companies Act 2006 and has therefore not presented its own Statement of Comprehensive Income. The profit for the financial year attributable to the Company was \u00a327,089 (2025: loss of \u00a3109,523(as restated)).\n

\n

\nThe accounting policies adopted are consistent with those applied in the prior year unless otherwise stated.\n

\n
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember" } }, "f5924": { "value": "The financial statements have been prepared under the historical cost convention.", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfFinancialStatements", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember" } }, "f5928": { "value": "The Company is a qualifying entity under FRS 101 and has therefore taken advantage of the disclosure exemptions available to it in respect of its separate financial statements, which are presented alongside the consolidated financial statements. Exemptions have been taken in relation to financial instruments, the presentation of a cash flow statement and key management personnel compensation.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember" } }, "f5932": { "value": "\n

\nInvestment\n

\n

\nInvestments in subsidiary undertakings are stated at cost less any accumulated impairment losses.\n

\n

\nThe Directors assess at each reporting date whether there is any indication that an investment may be impaired. Where such indicators exist, the recoverable amount of the investment is estimated and an impairment loss is recognised where the carrying amount exceeds its recoverable amount.\n

\n

\nAmounts due from subsidiary undertakings that, in substance, form part of the Company's net investment in those subsidiaries are considered together with the related investment when assessing impairment. Such balances are not expected to be settled in the foreseeable future and are therefore regarded as part of the Company's net investment in the relevant subsidiary undertaking.\n

\n", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentContractsLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember" } }, "f5941": { "value": "\n
\n

\nCash and cash equivalents\n

\n

\nThe Company did not hold any cash and cash equivalents as at 31 March 2026 (2025: \u00a386,137).\n

\n

\nDuring the year, the Company closed its standalone bank account and adopted a centralised\n

\n

\n64\n

\n
\n
\n
\n

\nORIENT TELECOMS PLC NOTES TO THE COMPANY FINANCIAL STATEMENTS (continued)\n

\n

\nFOR THE YEAR ENDED 31 MARCH 2026\n

\n

\ntreasury arrangement within the Group. Under this arrangement, certain receipts and payments relating to the Company's activities are administered through its wholly-owned subsidiary, Orient BB Sdn. Bhd., for operational and administrative efficiency.\n

\n

\nThe Directors are satisfied that the Company continues to have access to sufficient financial resources to meet its obligations as they fall due and that the arrangement does not adversely affect the Company's ability to continue as a going concern.\n

\n
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember" } }, "f5962": { "value": "\n

\nFinancial assets\n

\n

\nFinancial assets are recognised when the Company becomes a party to the contractual provisions of the instrument.\n

\n

\nThe Company's financial assets comprise trade and other receivables and are classified and measured at amortised cost. Financial assets are initially recognised at fair value and subsequently measured at amortised cost using the effective interest method, less any impairment losses.\n

\n

\nThe Company assesses at each reporting date whether there is objective evidence that a financial asset is impaired. Where appropriate, impairment losses are recognised in profit or loss.\n

\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember" } }, "f5972": { "value": "\n

\nFinancial liabilities\n

\n

\nFinancial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.\n

\n

\nThe Company's financial liabilities comprise tradeand other payables and amounts due to directors and are classified as financial liabilities measured at amortised cost.\n

\n

\nFinancial liabilities are initially recognised at fair value and subsequently measured at amortised cost using the effective interest method.\n

\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember" } }, "f5982": { "value": "\n

\nCreditors\n

\n

\nTrade and other creditors are initially recognised at transaction price and are subsequently measured at amortised cost using the effective interest method where applicable.\n

\n

\nThe Company's financial liabilities comprise trade and other payables and amounts due to directors. These liabilities are measured at amortised cost and are classified as current liabilities where settlement is expected within twelve months of the reporting date.\n

\n

\nThe carrying amounts of current creditors approximate their fair values due to the short-term nature of the liabilities.\n

\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember" } }, "f5991": { "value": "\n
\n

\nTaxation\n

\n

\nTax is recognised in the Statement of comprehensive income, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.\n

\n

\n65\n

\n
\n
\n
\n

\nORIENT TELECOMS PLC NOTES TO THE COMPANY FINANCIAL STATEMENTS (continued)\n

\n

\nFOR THE YEAR ENDED 31 MARCH 2026\n

\n

\nThe current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.\n

\n

\nDeferred tax balances are recognised in respect of all temporary differences that have originated but not reversed by the Statement of financial position date, except that:\n

\n\n
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember" } }, "f6135": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:TradeReceivables", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2026-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f6137": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:TradeReceivables", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f6142": { "value": "11694.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:OtherReceivables", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2026-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f6144": { "value": "13193.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:OtherReceivables", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f6149": { "value": "3048.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:Prepayments", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2026-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f6151": { "value": "2542.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:Prepayments", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f6156": { "value": "14742.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:TradeAndOtherReceivables", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2026-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f6158": { "value": "15735.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:TradeAndOtherReceivables", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f6191": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:TradeAndOtherPayablesToTradeSuppliers", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2026-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f6193": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:TradeAndOtherPayablesToTradeSuppliers", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f6198": { "value": "29755.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:Accruals", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2026-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f6200": { "value": "23250.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:Accruals", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f6205": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:OtherPayables", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2026-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f6207": { "value": "0.0", "decimals": 0, "dimensions": { "concept": "ifrs-full:OtherPayables", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f6217": { "value": "37880.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:TradeAndOtherPayables", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2026-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f6219": { "value": "52778.0", "decimals": 1, "dimensions": { "concept": "ifrs-full:TradeAndOtherPayables", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember", "unit": "iso4217:GBP" } }, "f6249": { "value": "The company maintains its name without change", "dimensions": { "concept": "ifrs-full:ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "f6255": { "value": "Plc", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "f6261": { "value": "UK", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "f6267": { "value": "UK", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "f6273": { "value": "Apart from holding Group activities in the UK the Group's operations were predominantly revenue derived from Malaysia", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "f6279": { "value": "Not applicable", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember" } }, "f6285": { "value": "Not applicable", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00", "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember" } }, "f6292": { "value": "2026-03-31", "dimensions": { "concept": "ifrs-full:DateOfEndOfReportingPeriod2013", "entity": "scheme:213800JSIBTMDYPPKQ68", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } } } }