中新控股年报 2024/25

年報Annual Report2024/2025 香港聯合交易所有限公司（「聯交所」）GEM（「GEM」）之特色 CHARACTERISTICS OF GEM (“GEM”) OF THESTOCK EXCHANGE OF HONG KONG LIMITED(THE “STOCK EXCHANGE”) GEM的定位，乃為中小型公司提供一個上市的市場，此等公司相比起其他在聯交所上市的公司帶有較高投資風險。有意投資的人士應了解投資於該等公司的潛在風險，並應經過審慎周詳的考慮後方作出投資決定。 GEMhas been positioned as a market designed toaccommodatesmall and mid-sized companies to whichahigher investment risk may be attached than othercompanieslisted on the Stock Exchange.Prospectiveinvestors should be aware of the potential risks of investingin such companies and should make the decision to investonly after due and careful consideration. Given that the companies listed on GEM are generally smalland mid-sized companies, there is a risk that securitiestraded on GEM may be more susceptible to high marketvolatility than securities traded on the Main Board of theStock Exchange and no assurance is given that there will bea liquid market in the securities traded on GEM. 由於GEM上市公司普遍為中小型公司，在GEM買 賣 的 證 券 可 能 會 較 於 聯 交 所 主 板 買 賣 之 證券 承 受 較 大 的 市 場 波 動 風 險，同 時 無 法 保 證 在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，概不對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。 Hong Kong Exchanges and Clearing Limited and the Stock Exchangetake no responsibility for the contents of this report, make norepresentation as to its accuracy or completeness and expresslydisclaim any liability whatsoever for any loss howsoever arising fromor in reliance upon the whole or any part of the contents of thisreport. 本報告之資料乃遵照聯交所GEM證券上市規則（「GEM上 市 規 則」）而 刊 載，旨 在 提 供 有 關 中新控股有限公司（前稱仁德資源控股有限公司）（「本公司」）之資料；本公司董事（「董事」）願就本報告之資料共同及個別地承擔全部責任。董事在作出一切合理查詢後，確認就其所知及所信，本報告所載資料在各重要方面均準確完備，沒有誤導或欺詐成分，且並無遺漏任何其他事項，足以令致本報告或其所載任何陳述產生誤導。 This report, for which the directors (the “Director(s)”) of China NewHoldings Limited (formerly known as Royal Century ResourcesHoldings Limited) (the “Company”) collectively and individuallyaccept full responsibility, includes particulars given in compliancewith the Rules Governing the Listing of Securities on GEM of theStock Exchange (the “GEM Listing Rules”) for the purpose of givinginformation with regard to the Company. The Directors, having madeall reasonable enquiries, confirm that to the best of their knowledgeand belief the information contained in this report is accurate andcomplete in all material respects and not misleading or deceptive,and there are no other matters the omission of which would makeany statement herein or this report misleading. Contents目錄 CORPORATE INFORMATION公司資料 MANAGEMENT DISCUSSION AND ANALYSIS5管理層討論及分析 DIRECTORS’ AND SENIOR MANAGEMENT PROFILE18董事及高級管理層履歷 CORPORATE GOVERNANCE REPORT20企業管治報告 ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT37環境、社會及管治報告 REPORT OF THE DIRECTORS83董事會報告 INDEPENDENT AUDITOR’S REPORT93獨立核數師報告 CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME102綜合損益及其他全面收益表 CONSOLIDATED STATEMENT OF FINANCIAL POSITION103綜合財務狀況表 CONSOLIDATED STATEMENT OF CHANGES IN EQUITY105綜合權益變動表 CONSOLIDATED STATEMENT OF CASH FLOWS106綜合現金流量表 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS108綜合財務報表附註 FINANCIAL SUMMARY財務概要 212 Corporate Information公司資料 BOARD OF DIRECTORSExecutive Directors 董事會 執行董事 繆仙柳女士（於二零二四年五月七日獲委任）羅學儒先生（於二零二四年五月二十一日獲委任）馬敏姿女士（於二零二四年七月十九日獲委任）陳秋玲女士（於二零二五年二月十三日獲委任）邱欣源先生（於二零二四年五月二十一日辭任）王軍先生（於二零二五年二月二十四日辭任） Ms. Miao Xianliu (appointed on 7 May 2024)Mr. Law Hok Yu (appointed on 21 May 2024)Ms. Ma Man Chi (appointed on 19 July 2024)Ms. Chen Qiuling (appointed on 13 February 2025)Mr. Yau Yan Yuen (resigned on 21 May 2024)Mr. Wang Jun (resigned on 24 February 2025) 獨立非執行董事 Independent non-executive Directors 曾巧慧女士李家俊先生陳慧恩女士（於二零二四年五月二十一日獲委任）吳兆先生（於二零二四年五月二十一日辭任） Ms. Tsang Hau WaiMr. Li Ka Chun GordonMs. Chan Wai Yan (appointed on 21 May 2024)Mr. Wu Zhao (resigned on 21 May 2024) 公司秘書 COMPANY SECRETARY 邱欣源先生（於二零二四年五月二十一日辭任）羅學儒先生（於二零二四年五月二十一日獲委任） Mr. Yau Yan Yuen (resigned on 21 May 2024)Mr. Law Hok Yu (appointed on 21 May 2024) 董事會委員會審核委員會 曾巧慧女士（主席）李家俊先生陳慧恩女士 BOARD COMMITTEEAudit committee Ms. Tsang Hau Wai(Chairman)Mr. Li Ka Chun GordonMs. Chan Wai Yan 提名委員會 Nomination committee 陳慧恩女士（主席）曾巧慧女士李家俊先生 Ms. Chan Wai Yan(Chairman)Ms. Tsang Hau WaiMr. Li Ka Chun Gordon 薪酬委員會 Remuneration committee 李家俊先生（主席）曾巧慧女士陳慧恩女士 Mr. Li Ka Chun Gordon(Chairman)Ms. Tsang Hau WaiMs. Chan Wai Yan 合規委員會 Compliance committee 曾巧慧女士（主席）李家俊先生陳慧恩女士 Ms. Tsang Hau Wai(Chairman)Mr. Li Ka Chun GordonMs. Chan Wai Yan 4CHINA NEW HOLDINGS LIMITED中新控股有限公司 Corporate Information公司資料 授權代表繆仙柳女士羅學儒先生 AUTHORISED REPRESENTATIVESMs. Miao XianliuMr. Law Hok Yu 核數師高嶺會計師有限公司執業會計師註冊公眾利益實體核數師 AUDITORSGlobal Link CPA LimitedCertified Public AccountantsRegistered Public Interest Entity Auditor 總部、註冊辦事處及主要營業地點 HEADQUARTER, REGISTERED OFFICE ANDPRINCIPAL PLACE OF BUSINESS 香港九龍紅磡鶴翔街1號維港中心第一座5樓12室 Unit 12, 5/F,Tower 1, Harbour Centre,1 Hok Cheung Street,Hung Hom,Kowloon,Hong Kong 主要往來銀行 華僑永亨銀行滙豐銀行星展銀行 PRINCIPAL BANKERS OCBC Wing Hang BankHSBCDBS Bank 股份過戶登記處 卓佳證券登記有限公司香港夏慤道16號遠東金融中心17樓 SHARE REGISTR