高陞集团控股2025年年报

CONTENTS目錄02Corporate Information04Glossary08Financial Summary09Chairman’s Statement11Management Discussion and Analysis24Biographies of Directors andSenior Management30Directors’ Report52Corporate Governance Report 717879818284 Independent Auditor’s ReportConsolidated Statement of Profit or Lossand Other Comprehensive IncomeConsolidated Statement ofFinancial PositionConsolidated Statement ofChanges in EquityConsolidated Statement of Cash FlowsNotes to the ConsolidatedFinancial Statements Accel Group Holdings LimitedAnnual Report 2025CORPORATE INFORMATION公司資料BOARD OF DIRECTORSExecutive DirectorsDr. Ko Lai Hung(Chairman and Chief Executive Officer)Ms. Cheung Mei LanNon-executive DirectorMr. Ko Angus Chun KitIndependent Non-executive DirectorsMr. Chan Cheong TatMs. Tse Ka WingMr. Ho Chi ShingAUDIT COMMITTEEMs. Tse Ka Wing(Chairperson)Mr. Chan Cheong TatMr. Ko Angus Chun KitREMUNERATION COMMITTEEMr. Ho Chi Shing(Chairperson)Mr. Chan Cheong TatDr. Ko Lai HungNOMINATION COMMITTEEMr. Chan Cheong Tat(Chairperson)Mr. Ho Chi ShingDr. Ko Lai HungMs. Tse Ka Wing (appointed on 1 July 2025)AUTHORISED REPRESENTATIVESDr. Ko Lai HungMr. Cheng Chi WaiCOMPLIANCE OFFICERMr. Cheng Chi WaiCOMPANY SECRETARYMr. Cheng Chi WaiPRINCIPAL BANKERSBank of China (Hong Kong) LimitedBank of Communications (Hong Kong) LimitedStandard Chartered Bank (HK) LimitedINDEPENDENT AUDITORDeloitte Touche TohmatsuRegistered Public Interest Entity Auditors35th FloorOne Pacific Place88 QueenswayHong Kong 202571•88135 02 高陞集團控股有限公司21–2257Windward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands3TML19AOcorian Trust (Cayman) LimitedWindward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands16171283http://www.chittathk.comEmail: accel@financialpr.hk LEGAL ADVISERS AS TO HONG KONG LAWKEITH LAM LAU & CHAN5th–7th FloorsThe Chinese Club Building21–22 Connaught Road CentralHong KongREGISTERED OFFICEWindward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman IslandsHEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN HONG KONGUnit A, 19/FTML TowerNo. 3 Hoi Shing RoadTsuen WanNew Territories, Hong KongPRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE IN THE CAYMAN ISLANDSOcorian Trust (Cayman) LimitedWindward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman IslandsHONG KONG BRANCH SHARE REGISTRARAND TRANSFER OFFICETricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong KongSTOCK CODE1283COMPANY’S WEBSITEhttp://www.chittathk.comINVESTOR RELATIONSEmail: accel@financialpr.hk 2025年年報 Accel Group Holdings LimitedGLOSSARY詞彙In this annual report, unless the context otherwise requires, thefollowing terms shall have the meanings set out below.“2024 Policy Address”2024“2025 AGM”2025“AGD”“AGM”“AGT”“Articles of Association”“Ascend”Ascend“Audit Committee”“Board”“business day”“BVI”“CEO”“CG Code”“Chairman”“Chit Tat” Annual Report 2025the 2024 Policy Address of the Chief Executive of the Hong Kong Government2024the AGM to be held on Thursday, 18 September 20252025918Accel Development Limited, an indirect wholly-owned subsidiary of the Companythe annual general meeting of the CompanyAccel Innovations Limited, an indirect wholly-owned subsidiary of the Companythe articles of association of the Company, as amended from time to timeAscend Group Holdings Limited, a direct wholly-owned subsidiary of the CompanyAscend Group Holdings Limitedthe audit committee of the Boardthe board of Directorsany day (other than a Saturday, Sunday or public holiday in Hong Kong) on whichlicensed banks in Hong Kong are generally open for businessthe British Virgin Islandsthe chief executive officer of the Companythe Corporate Governance Code as set out in Appendix C1 to the Listing RulesC1the chairman of the BoardChit Tat Electrical Engineering Limited, an indirect wholly-owned subsidiary of theCompany “Shareholder(s)”“Stock Exchange”“Year” the holder(s) of Share(s)The Stock Exchange of Hong Kong Limitedthe year ended 31 March 20252025331 Accel Group Holdings LimitedAnnual Report 2025FINANCIAL SUMMARY財務概要RESULTSRevenueProfit before taxationIncome tax expenseProfit for the yearProfit attributable toequity shareholders ofthe CompanyFINANCIAL POSITIONSCurrent assetsNon-current assetsCurrent liabilitiesNon-current liabilitiesNet assetsTotal equity attributableto equity shareholdersof the CompanyNon-controlling interestsTotal equity 高陞集團控股有限公司2025年年報CHAIRMAN’S STATEMENT主席報告+On behalf of the Board of the Company, I am pleased to present theAs a leading electrical engineering company based in Hong Kong,we continue to demonstrate resilience and adaptability in anevolving global landscape. Despite challenges posed by geopoliticaltensions and a high-interest rate environment, we have sustainedsteady growth, leveraging our expertise in electrical engineering andproject management to optimize cost efficiency and successfullyThroughout the year, we strengthened cost control, enhancedquality management, and strategically expanded o