创天传承2021 - 2022 年报

CHARACTERISTICS OF GEM OF THE STOCK EXCHANGE OF HONG KONG LIMITED (THE “STOCK EXCHANGE”)GEM has been positioned as a market designed to accommodate small and mid-sized companies to which a higher investment risk may be attached than other companies listed on the Stock Exchange. Prospective investors should be aware of the potential risks of investing in such companies and should make the decision to invest only after due and careful consideration.Given that the companies listed on GEM are generally small and mid-sized companies, there is a risk that securities traded on GEM may be more susceptible to high market volatility than securities traded on the Main Board of the Stock Exchange and no assurance is given that there will be a liquid market in the securities traded on GEM.Hong Kong Exchanges and Clearing Limited and the Stock Exchange take no responsibility for the contents of this report, make no representation as to its accuracy or completeness and expressly disclaim any liability whatsoever for any loss howsoever arising from or in reliance upon the whole or any part of the contents of this report.This report, for which the directors (the “Directors”) of Legendary Group Limited (formerly known as L & A International Holdings Limited) (the “Company”) collectively and individually accept full responsibility, includes particulars given in compliance with the Rules Governing the Listing of Securities on GEM of the Stock Exchange (the “GEM Listing Rules”) for the purpose of giving information with regard to the Company. The Directors, having made all reasonable enquiries, confirm that to the best of their knowledge and belief, the information contained in this report is accurate and complete in all material respects and not misleading or deceptive, and there are no other matters the omission of which would make any statement herein or this report misleading.香港聯合交易所有限公司（「聯交所」）GEM的特色GEM乃為較其他於聯交所上市的公司帶有較高投資風險的中小型公司提供一個上市市場。有意投資者應了解投資於該等公司的潛在風險，並應經過審慎周詳考慮後方作出投資決定。由於GEM上市公司一般為中小型公司，於GEM買賣的證券可能會較於聯交所主板買賣的證券承受較大的市場波動風險，同時無法保證於GEM買賣的證券會有高流通量的市場。香港交易及結算所有限公司及聯交所對本報告之內容概不負責，對其準確性或完整性亦不發表任何聲明，並明確表示概不就因本報告全部或任何部分內容而產生或因倚賴該等內容而引致之任何損失承擔任何責任。本報告遵照聯交所GEM證券上市規則（「GEM上市規則」）的規定提供有關創天傳承集團有限公司（前稱樂亞國際控股有限公司）（「本公司」）的資料。本公司各董事（「董事」）共同及個別對本報告承擔全部責任。董事於作出一切合理查詢後確認，就彼等所深知及確信，本報告所載資料在各重大方面均屬準確及完整，且並無誤導或欺詐成分，亦無遺漏任何其他事項，致使本報告內任何聲明或本報告有所誤導。 iiLegendary Group LimitedAnnual Report 2022CONTENTS目錄Corporate Information公司資料1-3Management Discussion and Analysis管理層討論及分析4-16Biographies of Directors and Senior Management董事及高級管理層履歷17-20Directors’ Report董事會報告21-34Corporate Governance Report企業管治報告35-50Independent Auditor’s Report獨立核數師報告51-59Consolidated Statement of Profit or Loss and Other Comprehensive Income綜合損益及其他全面收益表60-61Consolidated Statement of Financial Position綜合財務狀況表62-63Consolidated Statement of Changes in Equity綜合權益變動表64Consolidated Statement of Cash Flows綜合現金流量表65-67Notes to the Consolidated Financial Statements綜合財務報表附註68-249Five Years Financial Summary五年財務概要250 1創天傳承集團有限公司2022年報CORPORATE INFORMATION公司資料REGISTERED OFFICE IN THE CAYMAN ISLANDSMaples Corporate Services LimitedP.O. Box 309, Ugland HouseGrand Cayman, KY1-1104Cayman IslandsHEADQUARTER AND PRINCIPAL PLACE OF BUSINESS IN HONG KONG5/F, World Interests Building, 8 Tsun Yip Lane, Kwun Tong, Hong KongEXECUTIVE DIRECTORSMr. Yuen Yu Sum (Chairman)Mr. Chan Lap Jin KevinMr. Lau Chun Kavan (resigned on 27 October 2021)NON-EXECUTIVE DIRECTORSMr. Law Wing Chung (appointed on 2 June 2021)INDEPENDENT NON-EXECUTIVE DIRECTORSMr. Chan Kim Fai EddieMr. Ng Chi Ho DennisMr. Chung Chin KwanMr. Chung Kwok Pan (appointed on 2 June 2021)Mr. Leung Kai Cheong Kenneth (appointed on 7 December 2021)AUDIT COMMITTEEMr. Chan Kim Fai Eddie (Chairman)Mr. Ng Chi Ho DennisMr. Chung Chin Kwan開曼群島註冊辦事處Maples Corporate Services LimitedP.O. Box 309, Ugland HouseGrand Cayman, KY1-1104Cayman Islands總部及香港主要營業地點香港觀塘駿業里8號世貿大樓5樓執行董事袁裕深先生（主席）陳立展先生劉俊（於二零二一年十月二十七日辭任）非執行董事羅永聰先生（於二零二一年六月二日獲委任）獨立非執行董事陳劍輝先生吳志豪先生鍾展坤先生鍾國斌先生（於二零二一年六月二日獲委任）梁繼昌先生（於二零二一年十二月七日獲委任）審核委員會陳劍輝先生（主席）吳志豪先生鍾展坤先生 2Legendary Group LimitedAnnual Report 2022CORPORATE INFORMATION公司資料REMUNERATION COMMITTEEMr. Chung Chin Kwan (Chairman)Mr. Ng Chi Ho DennisMr. Law Wing Chung (appointed on 7 December 2021)Mr. Lau Chun Kavan (resigned on 27 October 2021)NOMINATION COMMITTEEMr. Chung Chin Kwan (Chairman)Mr. Ng Chi Ho DennisMr. Law Wing Chung (appointed on 7 December 2021)Mr. Lau Chun Kavan (resigned on 27 October 2021)AUTHORISED REPRESENTATIVESMs. Fung Yuk Yiu (appointed on 9 September 2021)Mr. Yuen Yu Sum (appointed on 27 October 2021)Mr. Leung Tze Wai (resigned on 9 September 2021)Mr. Lau Chun Kavan (resigned on 27 October 2021)PRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICE IN THE CAYMAN ISLANDSMaples Fund Services (Cayman) LimitedP.O. Box 1093, Boundary HallCricket SquareGrand Cayman, KY1-1104Cayman IslandsBRANCH SHARE REGISTRAR AND TRANSFER OFFICE IN HONG KONGUnion Registrars LimitedSuites 3301-04, 33/FTwo Chinachem Exchange Squa