首都创投2023/24中期报告

2023/24中期報告Interim Report BOARD OF DIRECTORSExecutive DirectorsMr. Kong FanpengMr. Chan Cheong Yee Independent Non-executive DirectorsMs. Lai Fun YinMr. Cheung Wai Kin AUDIT COMMITTEEMr. Cheung Wai Kin(Chairman)Ms. Lai Fun Yin REMUNERATION COMMITTEEMr. Cheung Wai Kin(Chairman)Ms. Lai Fun Yin NOMINATION COMMITTEEMr. Cheung Wai Kin(Chairman)Ms. Lai Fun Yin COMPANY SECRETARYMs. Chan Yuet Ching AUTHORISED REPRESENTATIVESMr. Chan Cheong YeeMs. Chan Yuet Ching 38202004-06 INVESTMENT MANAGER Evergrande Securities (Hong Kong) LimitedRoom 2004-06, 20/F, China Evergrande Centre38 Gloucester Road, WanchaiHong Kong PRINCIPAL BANKERS The Hongkong and Shanghai Banking Corporation LimitedHang Seng Bank Limited 322222201 AUDITOR D & PARTNERS CPA LIMITED2201, 22/F, West Exchange Tower322 Des Voeux Road CentralSheung WanHong Kong HONG KONG SHARE REGISTRAR ANDTRANSFER OFFICE 1617 Tricor Tengis Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong REGISTERED OFFICE Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands PRINCIPAL PLACE OF BUSINESS IN HONG KONG Room 506, 5/FNew World Tower I18 Queen’s Road CentralHong Kong 1815506 www.capital-vc.com WEBSITEwww.capital-vc.com 02324 STOCK CODE02324 INTERIM FINANCIAL STATEMENTS The board (the “Board”) ofdirectors (the “Director(s)”) of CapitalVCLimited(the “Company”)hereby announces the unauditedconsolidatedresults of the Company and its subsidiaries(the“Group”) for the six months ended 31 March 2024 (the “Period”).The unaudited condensed consolidated interim financial statements(the “Interim Financial Statements”) have not been audited by theCompany’sindependent auditor but have been reviewed by theCompany’s audit committee (the “Audit Committee”). CONDENSED CONSOLIDATED STATEMENT OFCOMPREHENSIVE INCOME CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITY FOR THE SIX MONTHS ENDED 31 MARCH 2024 CONDENSED CONSOLIDATED CASH FLOWSTATEMENT FOR THE SIX MONTHS ENDED 31 MARCH 2024 NOTES TO INTERIM FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED 31 MARCH 2024 1. 1.GENERAL INFORMATION CricketSquare, Hutchins Drive, P.O. Box 2681,Grand Cayman KY1-1111, Cayman Islands1815 506 Capital VC Limited (the “Company”) was incorporated in the CaymanIslandsas an exempted company with limited liability under theCompanies Law of the Cayman Islands. The address of its registeredofficeis Cricket Square, Hutchins Drive, P.O. Box 2681, GrandCaymanKY1-1111, Cayman Islands. The address of its principalplace of business was Unit 506, 5/F, New World Tower 1, 18 Queen’sRoadCentral, Hong Kong. The Company’s shares are listed onthe Main Board of The Stock Exchange ofHong Kong Limited (the“StockExchange”). These condensed consolidated interim financialinformationare presented in Hong Kong dollars, unless otherwisestated. 2. 2.BASIS OF PREPARATION OF FINANCIAL STATEMENTS D234 The unaudited condensed consolidated financial statements (“InterimFinancial Statements”) have been prepared in accordance with theapplicable disclosure requirements of Appendix D2 to the Rules (the“ListingRules”)Governing the Listing of Securities on the StockExchange and Hong Kong Accounting Standard (“HKAS”) 34 “InterimFinancial Reporting” issued by the Hong Kong Institute ofCertifiedPublic Accountants (“HKICPA”). The Interim Financial Statements should be read in conjunction withthe 2022/23 annual financial statements. The accounting policies andmethods of computation used in the preparation of these condensedconsolidated financial statements are consistent with those used in theannual financial statements for the year ended 30 September 2023. 3.ACCOUNTING POLICIES 3. The Group has adopted all the new and revised HKFRSs issued bythe HKICPA that are relevant to its operations and effective for itsaccounting period beginning on 1 October 2023. HKFRSs compriseHongKong Financial Reporting Standards(“HKFRS”); HKAS; andInterpretations. The adoption ofthese new and revised HKFRSs didnot result in significant changes to the Group’s accounting policies,presentation of the Group’s financial statements and amounts reportedfor the current period and prior years. The Group has not applied the new HKFRSs that have been issuedbut are not yet effective. The Company has already commenced anassessment of the impact of these new HKFRSs but is not yet in aposition to state whether these new HKFRSs would have a materialimpact on its results of operations and financial position. 4. 4.CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENT Inpreparing the Interim Financial Statements, the significantjudgements made by management in applying the Group’s accountingpolicies and the key sources of estimation uncertainty were the sameas those that applied to the consolidated financial statements for theyear ended 30 September 2023. 5. 5.TURNOVER Revenuerepresents the amounts received and receivable oninvestments, net gains