维港育马2024年报

(Incorporated in the Cayman Islands with limited liability) Stock Code: 8377 2 0 2 4A N N U A L R E P O R T GEM CHARACTERISTICS OF GEM OF THE STOCKEXCHANGE OF HONG KONG LIMITED (THE“STOCK EXCHANGE”) GEM GEMhas been positioned as a market designed toa c c o m m o d a t es m a l l a n d m i d - s i z e d c o m p a n i e s t ow h i c ha h i g h e r i n ve s t m e n t r i s k m ay b e a t t a c h e dthanother companies listed on the Stock Exchange.Prospective investors should be aware of the potentialrisksof investing in such companies and should maket h ed e c i s i o n t o i nve s t o n l y a f t e r d u e a n d c a r e f u lconsideration. GEMGEMGEM Giventhat the companies listed on GEM are generallysmalland mid-sized companies,there is a risk thatsecuritiestraded on GEM may be more susceptible tohigh market volatility than securities traded on the MainBoardand no assurance is given that there will be aliquid market in the securities traded on GEM. HongKong Exchanges and Clearing Limited and the StockExchange take no responsibility for the contents of this report,make no representation as to its accuracy or completenessand expressly disclaimany liability whatsoever for any losshowever arising from or in reliance upon the whole or any partof the contents of this report. GEMGEM Thisreport,for which the directors(the“Directors”)ofHarbour Equine Holdings Limited (the “Company”) collectivelyand individually accept full responsibility, includes particularsgiven in compliance with the Rules Governing the Listing ofSecurities on GEM of the Stock Exchange (the “GEM ListingRules”)for the purpose of giving information with regardto the Company. The Directors, having made all reasonableenquiries, confirm that, to the best of their knowledge andbelief,the information contained in this report is accurateandcomplete in all material respects and not misleadingordeceptive,and there are no other matters the omissionofwhich would make any statement herein or this reportmisleading. Contents Corporate Information Chairman’s Statement Management Discussion and Analysis8 Biographical Details of Directors and Senior Management21 Corporate Governance Report28 Report of the Directors Independent Auditor’s Report Consolidated Statement of Profit or Loss and Other Comprehensive Income76 Consolidated Statement of Financial Position77 Consolidated Statement of Changes in Equity79 Consolidated Statement of Cash Flows81 Notes to the Consolidated Financial Statements84 Five Year Financial Summary270 Schedule of Bloodstocks and Stallions Corporate Information BOARD OF DIRECTORS Executive Directors Shane McGrath Mr. Wong Kwok Wai, Albert(Chairman)Mr. Chan Yiu Tung, EnochMr. Leung King Yue, AlexMr. Leung Tat Chi(appointed on 3 September 2024)Mr. Ma Pok Man Josiah(resigned on 29 February 2024)Mr. Shane McGrath(resigned on 6 September 2024) Non-executive Director Ms. Ho Wing Shan(appointed on 6 September 2024) Independent Non-executive Directors Mr. Chan Tsun Choi, ArnoldMr. Chow Chin Hang, JoelMr. Tang Chun Hei(appointed on 6 September 2024)Mr. Sung Alfred Lee Ming(retired on 6 June 2024) COMPLIANCE OFFICER Mr. Chan Yiu Tung, Enoch AUTHORISED REPRESENTATIVES Mr. Leung King Yue, AlexMr. Leung Tat Chi(appointed on 3 September 2024)Mr. Hui Man Ho, Ivan(resigned on 3 September 2024) COMPANY SECRETARY Mr. Lee Tak Shing(appointed on 3 September 2024)Mr. Hui Man Ho, Ivan(resigned on 3 September 2024) Corporate Information (Continued) AUDIT COMMITTEE Mr. Chan Tsun Choi, Arnold(Chairman)(appointed Chairman on 6 September 2024)Mr. Chow Chin Hang, JoelMr. Tang Chun Hei(appointed on 6 September 2024)Mr. Sung Alfred Lee Ming(retired on 6 June 2024) REMUNERATION COMMITTEE Mr. Chow Chin Hang, Joel(Chairman)Mr. Chan Tsun Choi, ArnoldMr. Tang Chun Hei(appointed on 6 September 2024)Mr. Sung Alfred Lee Ming(retired on 6 June 2024) NOMINATION COMMITTEE Mr. Wong Kwok Wai, Albert(Chairman)Mr. Chow Chin Hang, JoelMr. Chan Tsun Choi, ArnoldMr. Tang Chun Hei(appointed on 6 September 2024)Mr. Sung Alfred Lee Ming(retired on 6 June 2024) AUDITOR Asian Alliance (HK) CPA LimitedCertified Public AccountantsRegistered Public Interest Entity Auditors PRINCIPAL BANK The Hongkong and Shanghai Banking Corporation Limited REGISTERED OFFICE Windward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1–1108Cayman Islands Windward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1–1108Cayman Islands Corporate Information (Continued) PRINCIPAL PLACE OF BUSINESS IN THE PRC 386 No. 386 Zeng Nan RoadZeng Jiao CunFang CunLiwan DistrictGuangzhouChina HEADQUARTERS AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG 3007B Unit B, 7/F, Wah Kit Commercial Centre300 Des Voeux RoadHong Kong HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 1617 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong PRINCIPAL SHARE REGISTRAR AND TRANSFEROFFICE Ocorian Trust (Cayman) LimitedWindward 3, Regatta Office ParkPO Bo