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Approved by the Board and
authorised for issue on 27 September 2025
\n
Jonathan Lo
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"dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_Label_00325": { "value": "-3982000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_Label_00326": { "value": "536000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_Label_00327": { "value": "585000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_Label_00329": { "value": "6000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForFinanceCosts", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_Label_00330": { "value": "18000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForFinanceCosts", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_Label_00332": { "value": "1123000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_Label_00333": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_TotalLabel_00334": { "value": "-4973000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_TotalLabel_00335": { "value": "-3379000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_Label_00336": { "value": "63000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_Label_00337": { "value": "-421000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_Label_00338": { "value": "43000.0", "decimals": -3, "dimensions": { "concept": "gvmh:AdjustmentsForIncreaseDecreaseInDepositsAndPrepayments", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_Label_00339": { "value": "-18000.0", "decimals": -3, "dimensions": { "concept": "gvmh:AdjustmentsForIncreaseDecreaseInDepositsAndPrepayments", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_Label_00341": { "value": "-3858000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_Label_00342": { "value": "2051000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_Label_00343": { "value": "72000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInDeposits", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_Label_00344": { "value": "-78000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInDeposits", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_TotalLabel_00366": { "value": "-8653000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_TotalLabel_00367": { "value": "-1845000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_NegatedLabel_00345": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_NegatedLabel_00346": { "value": "17000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_TotalLabel_00347": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_TotalLabel_00348": { "value": "-17000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_Label_00352": { "value": "8599000.0", "decimals": -3, "dimensions": { "concept": "gvmh:IncreaseInAnAmountDueToDirectorClassifiedAsFinancingActivities", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_Label_00353": { "value": "1413000.0", "decimals": -3, "dimensions": { "concept": "gvmh:IncreaseInAnAmountDueToDirectorClassifiedAsFinancingActivities", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_Label_00354": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAdvancesAndLoansFromRelatedParties", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_Label_00355": { "value": "1948000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAdvancesAndLoansFromRelatedParties", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_NegatedLabel_00356": { "value": "539000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_NegatedLabel_00357": { "value": "589000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_TotalLabel_00404": { "value": "8060000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_TotalLabel_00405": { "value": "2772000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_TotalLabel_00358": { "value": "-593000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_TotalLabel_00359": { "value": "910000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_PeriodStartLabel_00360": { "value": "291000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_PeriodStartLabel_00361": { "value": "258000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2023-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_Label_00362": { "value": "313000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_Label_00363": { "value": "-877000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_PeriodEndLabel_00364": { "value": "11000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_PeriodEndLabel_00365": { "value": "291000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_Label_00406": { "value": "11000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-12-25T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_Label_00407": { "value": "291000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00", "unit": "iso4217:HKD" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_0095": { "value": "The Company is a UK incorporated entity with a registered number of 10028625. Grand Vision Media Holdings
Plc\u2019s (GVMH) head office is in Hong Kong from where it is managed. These consolidated financial statements
\ncomprise GVMH and its subsidiaries. GVMH and its subsidiaries are primarily involved in social media marketing. ", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_0062": { "value": " UK ", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_0065": { "value": " UK ", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_0059": { "value": "Grand Vision Media Holdings Plc\u2019s ", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_0066": { "value": "Plc\u2019s ", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_0060": { "value": "Hong Kong ", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_0063": { "value": " GVMH and its subsidiaries are primarily involved in social media marketing. ", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00117": { "value": "2.
Accounting policies
\n
2.1.
Statement of compliance
\n
The consolidated financial statements have been prepared in accordance with UK adopted International
\n
Accounting Standards.
\n
2.2.
Basis of preparation of the financial statements
\n
The consolidated financial statements consolidate those of the Company and its subsidiaries (together the
\n
\u201cGroup\u201d). The consolidated financial statements of the Group and the standalone financial statements of
\n
the Company are prepared in accordance with applicable UK law and UK adopted International Accounting
\n
Standards and as applied in accordance with the provisions of the Companies Act 2006. The Directors
\n
consider that the financial information presented in these Financial Statements represents fairly the
\n
financial position, operations and cash flows for the year, in conformity with IFRS. As a result of UK
\n
endorsement of IFRS, there were no adjustments required.
\n
Consolidation
\n
The consolidated financial statements include the financial statements of the Company and its
\n
subsidiaries. All of the subsidiaries have the same reporting date of 31 December each year.
\n
Changes in accounting policies
\n
The accounting policies adopted in the preparation of these consolidated financial statements are
\n
consistent with those followed in the preparation of the consolidated financial statements for the year
\n
ended 31 December 2023, except for the adoption of the new standards and policies applicable for the
\n
year ended 31 December 2024. The significant accounting policies adopted during the year are set out
\n
below. They have been assessed as having minimal or no financial impact.
\n
2.3.
New standards, interpretations and amendments effective in the current financial year have not had a
\n
material impact on the consolidated Group financial statements.
\n
The following amendments are effective for the period beginning 1 January 2024:
\n
\u2022 Classification of Liabilities as Current or Non-Current (Amendments to IAS 1)
\n
\u2022 Lease Liability in a Sale and Leaseback (Amendments to IFRS 16)
\n
\u2022 Non-current Liabilities with Covenants (Amendments to IAS 1)
\n
\u2022 Supplier Finance Arrangements - Amendments to IAS 7 and IFRS 7
The following new and revised IFRS Standards have been issued but are not yet effective and not early
\n
adopted by the Company are as follows:
\n
\u2022 Lack of Exchangeability (Amendment to IAS 2) - Effective 1 January 2025
\n
\u2022 Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9
\n
and IFRS7) - Effective 1 January 2026
\n
\u2022 IFRS 18 Presentation and Disclosure in Financial Statements - Effective 1 January 2027
\n
\u2022 IFRS 19 Subsidiaries without public accountability- effective 1 January 2027
\n
The Directors have not early adopted the Standards listed above. The Directors have determined that
\n
they will not have a material impact on the financial statements of the Company in future periods if they
\n
are to early adopt.
\n
2.4.
Going concern
\n
The Group incurred a loss of HKD6,638k for the year ended 31 December 2024 (2023: loss of HKD3,982k)
\n
and was in a net liability position of HKD51,653k as at that date (2023: HKD45,452k). These conditions
\n
indicate the existence of a material uncertainty which may cast significant doubt on the Group\u2019s and the
\n
Parent Company\u2019s ability to continue as a going concern.
\n
In considering the appropriateness of preparing the financial statements on a going concern basis, the
\n
directors have obtained written confirmations from certain shareholders, convertible loan note holders
\n
and a director that they will provide financial support to the Group and the Parent Company for a period
\n
of at least twelve months from the date of approval of these financial statements.
\n
The Group finances its day-to-day working capital requirements through cash flow from operations and
\n
shareholder loans. In assessing going concern, the Directors have taken into account the written
\n
confirmations of support, reviewed internal budgets, cash flow forecasts and financial performance, and
\n
are satisfied that there is a reasonable expectation that the Group and the Parent Company have adequate
\n
resources to continue in operational existence for the foreseeable future. Accordingly, the financial
\n
statements have been prepared on a going concern basis.
\n
The financial statements do not include any adjustments that would be required if the Group and the
\n
Parent Company were unable to continue as a going concern.
\n
2.5.
Subsidiaries and non-controlling interests and GVMH PLC and its subsidiaries reorganisation
\n
accounting
\n
Subsidiaries are all entities over which Grand Vision Media Holdings Plc has the power to govern the
\n
financial and operating policies generally accompanying a shareholding of more than one half of the voting
\n
rights. The existence and effect of potential voting rights that are currently exercisable or convertible are
\n
considered when assessing whether the Group controls another entity. Subsidiaries are fully consolidated
\n
from the date on which control is transferred to the Company. They are de-consolidated from the date
\n
that control ceases.
\n
In June 2018, Grand Vision Media Holdings Plc (\u201cCompany\u201d) acquired the entire issued share capital of
\n
GVC Holdings Limited (\u201clegal subsidiary\u201d) in exchange of issuance of shares to GVC Holdings Limited.
As
\n
the legal subsidiary is reversed into the Company (the legal parent), which originally was a publicly listed
\n
cash shell company, this transaction cannot be considered a business combination, as the Company, the
\n
accounting acquiree does not meet the definition of a business, under IFRS 3 \u2018Business Combinations\u2019.
\n
However, the accounting for such capital transaction should be treated as a share- based payment
\n
transaction and therefore accounted for under IFRS 2 \u2018Share-based payment\u2019. Any difference in the fair
value of the shares deemed to have been issued by the GVC Holdings Limited (accounting acquirer) and
\n
the fair value of Grand Vision Media Holdings PLC\u2019s (the accounting acquiree) identifiable net assets
\n
represents a service received by the accounting acquirer.
\n
Although the consolidated financial information has been issued in the name of Grand Vision Media
\n
Holdings PLC, the legal parent, it represents in substance continuation of the financial information of the
\n
legal subsidiary.
\n
The assets and liabilities of the legal subsidiary are recognized and measured in the Group financial
\n
statements at the pre-combination carrying amounts and not re-stated at fair value.
\n
The retained earnings and other reserves balances recognized in the Group financial statements reflect
\n
the retained earnings and other reserves balances of the legal subsidiary immediately before the business
\n
combination and the results of the period from June 2018 to the date of the business combination are
\n
those of the legal subsidiary only.
\n
2.6.
Property, plant and equipment
\n
The property, plant and equipment are stated at cost less accumulated depreciation and impairment
\n
losses. Gains or losses arising from the retirement or disposal of an item of property, plant and equipment
\n
are determined as the difference between the net disposal proceeds and the carrying amount of the item
\n
and are recognised in profit or loss on the date of retirement or disposal.
\n
Depreciation is calculated to write off the cost of items of property, plant and equipment, less their
\n
estimated residual value, if any, using the straight-line method over their estimated useful lives as follows:
Display panels and CMS
30% - 33.33%
Computer equipment
30% - 33.33%
Furniture\u2019s and fixtures
30% - 33.33%
Leasehold improvements
30% - 50%
\n
Both the useful life of an asset and its residual value, if any, are reviewed annually.
\n
The carrying value of the property, plant and equipment is compared to the higher of value in use and
\n
the fair value less costs to sell. If the carrying value exceeds the higher of the value in use and fair value
\n
less the costs to sell the asset, then the asset is impaired and its value reduced by recognising an
\n
impairment provision.
\n
2.7.
Impairment of non-financial assets, other than inventories
\n
At the end of each reporting period, property, plant and equipment and investments in a subsidiary are
\n
reviewed to determine whether there is any indication that those assets have suffered an impairment
\n
loss. If there is an indication of possible impairment, the recoverable amount of any affected asset (or
\n
GVC Holdings Ltd and its subsidiaries of related assets) is estimated and compared with its carrying
\n
amount. If an estimated recoverable amount is lower, the carrying amount is reduced to its estimated
\n
recoverable amount, and an impairment loss is recognised immediately in profit or loss.
\n
If an impairment loss subsequently reverses, the carrying amount of the asset (or GVC Holdings Ltd and
\n
its subsidiaries of related assets) is increased to the revised estimate of its recoverable amount, but not
in excess of the amount that would have been determined had no impairment loss been recognised for
\n
the asset (GVC Holdings Ltd and its subsidiaries of related assets) in prior years. A reversal of an
\n
impairment loss is recognised immediately in profit or loss.
\n
2.8.
Trade and other receivables
\n
The Group classifies all its financial assets as trade and other receivables. The classification depends on
\n
the purpose for which the financial assets were acquired.
\n
Trade receivables and other receivables that have fixed or determinable payments that are not quoted in
\n
an active market are classified as loans and receivables financial assets. Loans and receivables financial
\n
assets are measured at amortised cost using the effective interest method, less any impairment loss.
\n
The Group\u2019s loans and receivables financial assets comprise other receivables (excluding prepayments)
\n
and cash and cash equivalents included in the Statement of Financial Position.
\n
2.9.
Cash and cash equivalents
\n
Cash and cash equivalents comprise cash and bank balance. Bank overdrafts that are repayable on
\n
demand and form an integral part of GVMH PLC\u2019s cash management are also included as a component of
\n
cash and cash equivalents for the purpose of the consolidated cash flow statement.
\n
2.10.
Trade and other payables
\n
Trade and other payables are initially recognised at fair value. They are subsequently measured at
\n
amortised cost using the effective interest method unless the effect of discounting would be immaterial,
\n
in which case they are stated at cost.
\n
2.11.
Shareholders loan
\n
Shareholders loans are initially recognised at fair value. They are subsequently measured at amortised
\n
cost using the effective interest method. The difference between the fair value and the carrying amortised
\n
cost (i.e. the effective interest portion) is first recognized in equity as capital contribution reserve.
\n
2.12.
Employee benefits
\n
Short-term benefits
\n
Wages, salaries, paid annual leave and sick leave, bonuses and non-monetary benefits are accrued in the
\n
period in which the associated services are rendered by employees of the Group.
\n
2.13.
Taxation
\n
(i) Current tax
\n
The tax currently payable is based on taxable profit for the period. Taxable profit differs from \u2018profit
\n
before tax\u2019 as reported in the statement of profit or loss because of items of income or expense that are
\n
taxable or deductible in other periods and items that are never taxable or deductible. Grand Vision Media
\n
Holding Plc\u2019s current tax is calculated using rates that have been enacted during the reporting period.
\n
(ii) Deferred tax
\n
Deferred tax assets and liabilities are recognised where the carrying amount of an asset or liability in the
\n
statement of financial position differs from its tax base, except for differences arising on:
\n
\u2022
the initial recognition of goodwill;
\u2022
the initial recognition of an asset or liability in a transaction which is not a business combination
\n
and at the time of the transaction affects neither accounting or taxable profit; and
\n
\u2022
investments in subsidiaries where the Group is able to control the timing of the reversal of the
\n
difference and it is probable that the difference will not reverse in the foreseeable future.
\n
Recognition of deferred tax assets is restricted to those instances where it is probable that taxable profit
\n
will be available against which the difference can be utilised.
\n
The amount of the asset or liability is determined using tax rates that have been enacted or substantially
\n
enacted by the balance sheet date and are expected to apply when the deferred tax liabilities or assets
\n
are settled or recovered. Deferred tax balances are not discounted.
\n
Deferred tax assets and liabilities are offset when the Group has a legally enforceable right to offset
\n
current tax assets and liabilities.
\n
2.14.
Provision and contingent liabilities
\n
Provisions are recognised for other liabilities of uncertain timing or amount when the Group or the
\n
Company has a legal or constructive obligation arising as a result of a past event, it is probable that an
\n
outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made.
\n
Where the time value of money is material, provisions are stated at the present value of the expenditure
\n
expected to settle the obligation.
\n
Where it is not probable that an outflow of economic benefits will be required, or the amount cannot be
\n
estimated reliably, the obligation is disclosed as a contingent liability, unless the probability of outflow of
\n
economic benefits is remote. Possible obligations, whose existence will only be confirmed by the
\n
occurrence or non-occurrence of one or more future events are also disclosed as contingent liabilities
\n
unless the probability of outflow of economic benefits is remote.
\n
2.15.
Revenue recognition
\n
The company recognise revenue from contracts with customers when (or as) the company satisfies a
\n
performance obligation by transferring a promised good or service (i.e., an asset) to a customer. An asset
\n
is transferred when (or as) the customer obtains control of that asset. When (or as) a performance
\n
obligation is satisfied, the company recognises as revenue the amount of the transaction price (which
\n
includes estimates of variable consideration that are constrained in accordance with IFRS 15) that is
\n
allocated to that performance obligation. Further details of the company\u2019s revenue and other income
\n
recognition policies are as follows:
\n
(i)
Service income is recognised as income on a straight-line based over the term, unless another
\n
systematic basis is more representative of the time pattern of the user\u2019s benefit.
\n
(ii)
Barter revenue is recognised only when the goods or services being exchanged are of a dissimilar
\n
nature. Barter revenue is measured at the fair value of goods or services rendered, adjusted by the
\n
amount of cash or cash equivalents received or paid. If the fair value of the goods or services
\n
rendered cannot be reliably measured, the revenue is measured at the fair value of the goods or
\n
services received, again adjusted by the amount of cash or cash equivalents received
\n
(iii)
Interest income is recognised on a time-proportion basis using the effective interest method. When
\n
a loan and receivable is impaired, the group reduces the carrying amount to its recoverable amount,
\n
being the estimated future cash flow discounted at the original effective interest rate of the
instrument, and continues unwinding the discount as interest income. Interest income on impaired
\n
loan and receivables is recognised using the original effective interest rate.
\n
2.16.
Translation of foreign currencies
\n
Foreign currency transactions during the year are translated at the foreign exchange rates ruling at the
\n
transaction dates. Monetary assets and liabilities denominated in foreign currencies are translated at the
\n
foreign exchange rates ruling at the end of the reporting period. Exchange gains and losses are recognised
\n
in profit or loss.
\n
Non-monetary assets and liabilities that are measured in terms of historical cost in a foreign currency are
\n
translated using the foreign exchange rates ruling at the transaction dates.
\n
Non-monetary assets and liabilities denominated in foreign currencies that are stated at fair value are
\n
translated using the foreign exchange rates ruling at the dates the fair value was measured.
\n
The results of foreign operations are translated into Hong Kong dollars at the exchange rates
\n
approximating the foreign exchange rates ruling at the dates of the transactions. Statement of financial
\n
position items, including goodwill arising on consolidation of foreign operations, are translated into Hong
\n
Kong dollars at the closing foreign exchange rates at the end of the reporting period. The resulting
\n
exchange differences are recognised in other comprehensive income and accumulated separately in
\n
equity as exchange reserve.
\n
On disposal of a foreign operation, the cumulative amount of the exchange differences relating to that
\n
foreign operation is reclassified from equity to profit or loss when the profit or loss on disposal is
\n
recognised.
\n
Exchange rates used in these accounts :
\n
GBP/HKD : 9.73
\n
RMB/HKD : 1.08
\n
The functional currency of the Group is Hong Kong Dollars (HKD), its subsidiaries are also in HKD. The
\n
functional currency of the Company is British Pound (GBP).
\n
The presentational currency of the Group and the Company is HKD because a significant amount of its
\n
transactions is in HKD.
\n
Transactions entered by the Group\u2019s entities in a currency other than the functional currency are recorded
\n
at the rates ruling when the transaction occur. Foreign currency monetary assets and liabilities are
\n
translated at the rates ruling at the statement of financial position date. Exchange differences arising on
\n
the re-translation of outstanding monetary assets and liabilities are also recognised in the income
\n
statement.
\n
2.17.
Financial instruments
\n
IFRS 9 requires an entity to address the classification, measurement and recognition of financial assets
\n
and liabilities.
\n
Financial Assets
\n
a) Classification
\n
The Group classifies its financial assets in the following measurement categories:
\u2022
those to be measured subsequently at fair value (either through OCI or through profit or loss);
\n
and
\n
\u2022
those to be measured at amortised cost.
\n
The classification depends on the Group\u2019s business model for managing the financial assets and the
\n
contractual terms of the cash flows.
\n
For assets measured at fair value, gains and losses will be recorded either in profit or loss or in OCI. For
\n
investments in equity instruments that are not held for trading, this will depend on whether the Group
\n
has made an irrevocable election at the time of initial recognition to account for the equity investment
\n
at fair value through other comprehensive income (FVOCI).
\n
The Group classifies financial assets as at amortised costs only if both of the following criteria are met:
\n
\u2022
the asset is held within a business model whose objective is to collect contractual cash flows;
\n
and
\n
\u2022
the contractual terms give rise to cash flows that are solely payment of principal and interest.
\n
b) Recognition
\n
Purchases and sales of financial assets are recognised on trade date (that is, the date on which the Group
\n
commits to purchase or sell the asset). Financial assets are de-recognised when the rights to receive cash
\n
flows from the financial assets have expired or have been transferred and the Group has transferred
\n
substantially all the risks and rewards of ownership.
\n
c) Measurement
\n
At initial recognition, the Group measures a financial asset at its fair value plus, in the case of a financial
\n
asset not at fair value through profit or loss (FVPL), transaction costs that are directly attributable to the
\n
acquisition of the financial asset.
\n
Transaction costs of financial assets carried at FVPL are expensed in profit or loss.
\n
d) Impairment
\n
The Group assesses, on a forward-looking basis, the expected credit losses associated with any debt
\n
instruments carried at amortised cost. The impairment methodology applied depends on whether there
\n
has been a significant increase in credit risk. For trade receivables, the Group applies the simplified
\n
approach permitted by IFRS 9, which requires expected lifetime losses to be recognised from initial
\n
recognition of the receivables.
\n
Financial liabilities
\n
A financial liability is recognised when the Group becomes a party to contractual promises of a financial
\n
instrument. Financial liabilities are initially measured at their fair value, adjusted for transaction costs
\n
(where applicable). In subsequent periods, financial liabilities are recognised at amortised cost using the
\n
effective interest method.
\n
A financial liability is derecognised when the obligation under the liability is discharged or cancelled or
\n
expires. When an existing financial liability is replaced by another from the same lender on substantially
\n
different terms, or the terms of an existing liability are substantially modified, such an exchange or
\n
modification is treated as a derecognition of the original liability and the recognition of a new liability, and
\n
the difference in the respective carrying amounts is recognised in the statement of profit or loss and other
\n
comprehensive income.
The Group classifies its financial liabilities as trade payables and other short-term monetary liabilities,
\n
which are initially recognised at fair value and subsequently carried at amortised cost using the effective
\n
interest method.
\n
Convertible loan note
\n
Convertible loan notes are accounted for as compound financial instruments, comprising a liability
\n
component and an equity component. On initial recognition, the fair value of the liability component is
\n
determined using a market rate of interest for a similar debt instrument without a conversion feature. The
\n
difference between the gross proceeds of the issue and the fair value of the liability component is
\n
recognized in equity as the equity component of the convertible instrument, net of transaction costs.
\n
Subsequent to initial recognition, the liability component is measured at amortized cost using the effective
\n
interest method. The equity component is not remeasured after initial recognition. Interest expense is
\n
recognized in profit or loss on the liability component using the effective interest rate method.
\n
2.18.
Segmental analysis
\n
In the opinion of the directors, the group has one class of business being social media advertising. The
\n
groups primary reporting format is determined by geographical segment. There is currently only one
\n
geographical reporting segment which is People\u2019s Republic of China.
\n
2.19.
Leases
\n
Definition of a lease
\n
A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset
\n
for a period of time in exchange for consideration.
\n
For contracts entered into or modified or arising from business combinations on or after the date of initial
\n
application, the Group assesses whether a contract is or contains a lease based on the definition under
\n
IFRS 16 at inception, modification date or acquisition date, as appropriate. Such contract will not be
\n
reassessed unless the terms and conditions of the contract are subsequently changed.
\n
The Group as a lessee
\n
Allocation of consideration to components of a contract.
\n
For a contract that contains a lease component and one or more additional lease or non-lease
\n
components, the Group allocates the consideration in the contract to each lease component on the basis
\n
of the relative stand-alone price of the lease component and the aggregate stand-alone price of the non-
\n
lease components and the aggregate stand-alone price of non-lease components.
\n
Non-lease components are separated from lease component on the basis of their relative stand-alone
\n
prices.
\n
As a practical expedient, leases with similar characteristics are accounted on a portfolio basis when the
\n
Group reasonably expects that the effects on the consolidated financial statements would not differ
\n
materially from individual leases within the portfolio.
\n
Short-term leases
\n
The Group applies the short-term lease recognition exemption to leases that have a lease term of 12
\n
months or less from the commencement date and do not contain a purchase option. Lease payments on
\n
short-term leases are recognised as expense on a straight-line basis or another systematic basis over the
\n
lease term.
Right-of-use assets
\n
The cost of right-of-use asset includes:
\n
\ue001
the amount of the initial measurement of the lease liability;
\n
\ue001
any lease payments made at or before the commencement date, less any lease incentives received;
\n
\ue001
any initial direct costs incurred by the Group; and
\n
\ue001
an estimate of costs to be incurred by the Group in dismantling and removing the underlying assets,
\n
restoring the site on which it is located or restoring the underlying asset to the condition required
\n
by the terms and conditions of the lease.
\n
Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and
\n
adjusted for any remeasurement of lease liabilities.
\n
Right-of-use assets in which the Group is reasonably certain to obtain ownership of the underlying leased
\n
assets at the end of the lease term are depreciated from commencement date to the end of the useful
\n
life. Otherwise, right-of-use assets are depreciated on a straight-line basis over the shorter of its
\n
estimated useful life and the lease term.
\n
The Group presents right-of-use assets as a separate line item on the consolidated statement of financial
\n
position.
\n
Refundable rental deposits
\n
Refundable rental deposits paid are accounted under IFRS 9 and initially measured at fair value.
\n
Adjustments to fair value at initial recognition are considered as additional lease payments and included
\n
in the cost of right-of-use assets.
\n
Lease liabilities
\n
When recognising the lease liabilities for leases previously classified as operating leases, the Group has
\n
applied incremental borrowing rates of the relevant group entities at the date of initial application. The
\n
incremental borrowing rates applied by the relevant group entities.
\n
The lease payments include:
\n
\ue001
fixed payments (including in-substance fixed payments) less any lease incentives receivable;
\n
\ue001
variable lease payments that depend on an index or a rate, initially measured using the index or rate
\n
as at the commencement date;
\n
\ue001
amounts expected to be payable by the Group under residual value guarantees; \u2022 the exercise price
\n
of a purchase option if the Group is reasonably certain to exercise the option; and
\n
\ue001
payments of penalties for terminating a lease, if the lease term reflects the Group exercising an
\n
option to terminate the lease.
\n
The Group presents lease liabilities as a separate line item on the consolidated statement of financial
\nposition. ", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_0096": { "value": "2.1.
Statement of compliance
\n
The consolidated financial statements have been prepared in accordance with UK adopted International
\nAccounting Standards. ", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00103": { "value": "2.2.
Basis of preparation of the financial statements
\n
The consolidated financial statements consolidate those of the Company and its subsidiaries (together the
\n
\u201cGroup\u201d). The consolidated financial statements of the Group and the standalone financial statements of
\n
the Company are prepared in accordance with applicable UK law and UK adopted International Accounting
\n
Standards and as applied in accordance with the provisions of the Companies Act 2006. The Directors
\n
consider that the financial information presented in these Financial Statements represents fairly the
\n
financial position, operations and cash flows for the year, in conformity with IFRS. As a result of UK
\n
endorsement of IFRS, there were no adjustments required.
\n
Consolidation
\n
The consolidated financial statements include the financial statements of the Company and its
\n
subsidiaries. All of the subsidiaries have the same reporting date of 31 December each year.
\n
Changes in accounting policies
\n
The accounting policies adopted in the preparation of these consolidated financial statements are
\n
consistent with those followed in the preparation of the consolidated financial statements for the year
\n
ended 31 December 2023, except for the adoption of the new standards and policies applicable for the
\n
year ended 31 December 2024. The significant accounting policies adopted during the year are set out
\nbelow. They have been assessed as having minimal or no financial impact. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00113": { "value": "Consolidation
The consolidated financial statements include the financial statements of the Company and its
\nsubsidiaries. All of the subsidiaries have the same reporting date of 31 December each year. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00114": { "value": "Changes in accounting policies
The accounting policies adopted in the preparation of these consolidated financial statements are
\n
consistent with those followed in the preparation of the consolidated financial statements for the year
\n
ended 31 December 2023, except for the adoption of the new standards and policies applicable for the
\n
year ended 31 December 2024. The significant accounting policies adopted during the year are set out
below. They have been assessed as having minimal or no financial impact. ", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00115": { "value": "2.3.
New standards, interpretations and amendments effective in the current financial year have not had a
\n
material impact on the consolidated Group financial statements.
\n
The following amendments are effective for the period beginning 1 January 2024:
\n
\u2022 Classification of Liabilities as Current or Non-Current (Amendments to IAS 1)
\n
\u2022 Lease Liability in a Sale and Leaseback (Amendments to IFRS 16)
\n
\u2022 Non-current Liabilities with Covenants (Amendments to IAS 1)
\n
\u2022 Supplier Finance Arrangements - Amendments to IAS 7 and IFRS 7
\n\n
The following new and revised IFRS Standards have been issued but are not yet effective and not early
\n
adopted by the Company are as follows:
\n
\u2022 Lack of Exchangeability (Amendment to IAS 2) - Effective 1 January 2025
\n
\u2022 Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9
\n
and IFRS7) - Effective 1 January 2026
\n
\u2022 IFRS 18 Presentation and Disclosure in Financial Statements - Effective 1 January 2027
\n
\u2022 IFRS 19 Subsidiaries without public accountability- effective 1 January 2027
\n
The Directors have not early adopted the Standards listed above. The Directors have determined that
\n
they will not have a material impact on the financial statements of the Company in future periods if they
\nare to early adopt. ", "dimensions": { "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00116": { "value": "2.4.
Going concern
\n
The Group incurred a loss of HKD6,638k for the year ended 31 December 2024 (2023: loss of HKD3,982k)
\n
and was in a net liability position of HKD51,653k as at that date (2023: HKD45,452k). These conditions
\n
indicate the existence of a material uncertainty which may cast significant doubt on the Group\u2019s and the
\n
Parent Company\u2019s ability to continue as a going concern.
\n
In considering the appropriateness of preparing the financial statements on a going concern basis, the
\n
directors have obtained written confirmations from certain shareholders, convertible loan note holders
\n
and a director that they will provide financial support to the Group and the Parent Company for a period
\n
of at least twelve months from the date of approval of these financial statements.
\n
The Group finances its day-to-day working capital requirements through cash flow from operations and
\n
shareholder loans. In assessing going concern, the Directors have taken into account the written
\n
confirmations of support, reviewed internal budgets, cash flow forecasts and financial performance, and
\n
are satisfied that there is a reasonable expectation that the Group and the Parent Company have adequate
\n
resources to continue in operational existence for the foreseeable future. Accordingly, the financial
\n
statements have been prepared on a going concern basis.
\n
The financial statements do not include any adjustments that would be required if the Group and the
\nParent Company were unable to continue as a going concern. ", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00340": { "value": "2.5.
Subsidiaries and non-controlling interests and GVMH PLC and its subsidiaries reorganisation
\n
accounting
\n
Subsidiaries are all entities over which Grand Vision Media Holdings Plc has the power to govern the
\n
financial and operating policies generally accompanying a shareholding of more than one half of the voting
\n
rights. The existence and effect of potential voting rights that are currently exercisable or convertible are
\n
considered when assessing whether the Group controls another entity. Subsidiaries are fully consolidated
\n
from the date on which control is transferred to the Company. They are de-consolidated from the date
\n
that control ceases.
\n
In June 2018, Grand Vision Media Holdings Plc (\u201cCompany\u201d) acquired the entire issued share capital of
\n
GVC Holdings Limited (\u201clegal subsidiary\u201d) in exchange of issuance of shares to GVC Holdings Limited.
As
\n
the legal subsidiary is reversed into the Company (the legal parent), which originally was a publicly listed
\n
cash shell company, this transaction cannot be considered a business combination, as the Company, the
\n
accounting acquiree does not meet the definition of a business, under IFRS 3 \u2018Business Combinations\u2019.
\n
However, the accounting for such capital transaction should be treated as a share- based payment
\n
transaction and therefore accounted for under IFRS 2 \u2018Share-based payment\u2019. Any difference in the fair
\n\n
value of the shares deemed to have been issued by the GVC Holdings Limited (accounting acquirer) and
\n
the fair value of Grand Vision Media Holdings PLC\u2019s (the accounting acquiree) identifiable net assets
\n
represents a service received by the accounting acquirer.
\n
Although the consolidated financial information has been issued in the name of Grand Vision Media
\n
Holdings PLC, the legal parent, it represents in substance continuation of the financial information of the
\n
legal subsidiary.
\n
The assets and liabilities of the legal subsidiary are recognized and measured in the Group financial
\n
statements at the pre-combination carrying amounts and not re-stated at fair value.
\n
The retained earnings and other reserves balances recognized in the Group financial statements reflect
\n
the retained earnings and other reserves balances of the legal subsidiary immediately before the business
\n
combination and the results of the period from June 2018 to the date of the business combination are
\nthose of the legal subsidiary only. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00349": { "value": "2.6.
Property, plant and equipment
\n
The property, plant and equipment are stated at cost less accumulated depreciation and impairment
\n
losses. Gains or losses arising from the retirement or disposal of an item of property, plant and equipment
\n
are determined as the difference between the net disposal proceeds and the carrying amount of the item
\n
and are recognised in profit or loss on the date of retirement or disposal.
\n
Depreciation is calculated to write off the cost of items of property, plant and equipment, less their
\n
estimated residual value, if any, using the straight-line method over their estimated useful lives as follows:
Display panels and CMS
30% - 33.33%
Computer equipment
30% - 33.33%
Furniture\u2019s and fixtures
30% - 33.33%
Leasehold improvements
30% - 50%
\n
Both the useful life of an asset and its residual value, if any, are reviewed annually.
\n
The carrying value of the property, plant and equipment is compared to the higher of value in use and
\n
the fair value less costs to sell. If the carrying value exceeds the higher of the value in use and fair value
\n
less the costs to sell the asset, then the asset is impaired and its value reduced by recognising an
\nimpairment provision. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00350": { "value": "2.6.
Property, plant and equipment
\n
The property, plant and equipment are stated at cost less accumulated depreciation and impairment
\n
losses. Gains or losses arising from the retirement or disposal of an item of property, plant and equipment
\n
are determined as the difference between the net disposal proceeds and the carrying amount of the item
\n
and are recognised in profit or loss on the date of retirement or disposal.
\n
Depreciation is calculated to write off the cost of items of property, plant and equipment, less their
\n
estimated residual value, if any, using the straight-line method over their estimated useful lives as follows:
Display panels and CMS
30% - 33.33%
Computer equipment
30% - 33.33%
Furniture\u2019s and fixtures
30% - 33.33%
Leasehold improvements
30% - 50%
\n
Both the useful life of an asset and its residual value, if any, are reviewed annually.
\n
The carrying value of the property, plant and equipment is compared to the higher of value in use and
\n
the fair value less costs to sell. If the carrying value exceeds the higher of the value in use and fair value
\n
less the costs to sell the asset, then the asset is impaired and its value reduced by recognising an
\nimpairment provision.
Displays
Furniture,
panels and
Computer
fixtures &
Leasehold
CMS
equipment
equipment
improvement
Total
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
Cost
At 31 December 2022
16,467
313
343
252
17,375
Additions during the year 2023
-
17
-
-
17
At 31 December 2023
16,467
330
343
252
17,392
Write off
(16,467)
-
-
-
(16,467)
At 31 December 2024
-
330
343
252
925
Accumulated depreciation
At 31 December 2022
16,467
301
343
252
17,363
Charge for the year 2023
-
9
-
-
9
At 31 December 2023
16,467
310
343
252
17,372
Write off
(16,467)
-
-
-
(16,467)
Charge for the year 2024
-
9
-
-
9
At 31 December 2024
-
319
343
252
17,381
Net carrying amount
At 31 December 2024
-
11
-
-
11
At 31 December 2023
-
20
-
-
20
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00351": { "value": "2.7.
Impairment of non-financial assets, other than inventories
\n
At the end of each reporting period, property, plant and equipment and investments in a subsidiary are
\n
reviewed to determine whether there is any indication that those assets have suffered an impairment
\n
loss. If there is an indication of possible impairment, the recoverable amount of any affected asset (or
\n
GVC Holdings Ltd and its subsidiaries of related assets) is estimated and compared with its carrying
\n
amount. If an estimated recoverable amount is lower, the carrying amount is reduced to its estimated
\n
recoverable amount, and an impairment loss is recognised immediately in profit or loss.
\n
If an impairment loss subsequently reverses, the carrying amount of the asset (or GVC Holdings Ltd and
\n
its subsidiaries of related assets) is increased to the revised estimate of its recoverable amount, but not
\n\n
in excess of the amount that would have been determined had no impairment loss been recognised for
\n
the asset (GVC Holdings Ltd and its subsidiaries of related assets) in prior years. A reversal of an
\nimpairment loss is recognised immediately in profit or loss. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00368": { "value": "2.8.
Trade and other receivables
\n
The Group classifies all its financial assets as trade and other receivables. The classification depends on
\n
the purpose for which the financial assets were acquired.
\n
Trade receivables and other receivables that have fixed or determinable payments that are not quoted in
\n
an active market are classified as loans and receivables financial assets. Loans and receivables financial
\n
assets are measured at amortised cost using the effective interest method, less any impairment loss.
\n
The Group\u2019s loans and receivables financial assets comprise other receivables (excluding prepayments)
\nand cash and cash equivalents included in the Statement of Financial Position. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00369": { "value": "2.9.
Cash and cash equivalents
\n
Cash and cash equivalents comprise cash and bank balance. Bank overdrafts that are repayable on
\n
demand and form an integral part of GVMH PLC\u2019s cash management are also included as a component of
\ncash and cash equivalents for the purpose of the consolidated cash flow statement. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00370": { "value": "2.10.
Trade and other payables
\n
Trade and other payables are initially recognised at fair value. They are subsequently measured at
\n
amortised cost using the effective interest method unless the effect of discounting would be immaterial,
\nin which case they are stated at cost. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00375": { "value": "2.11.
Shareholders loan
\n
Shareholders loans are initially recognised at fair value. They are subsequently measured at amortised
\n
cost using the effective interest method. The difference between the fair value and the carrying amortised
\ncost (i.e. the effective interest portion) is first recognized in equity as capital contribution reserve. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00376": { "value": "2.12.
Employee benefits
\n
Short-term benefits
\n
Wages, salaries, paid annual leave and sick leave, bonuses and non-monetary benefits are accrued in the
\nperiod in which the associated services are rendered by employees of the Group. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00377": { "value": "2.13.
Taxation
\n
(i) Current tax
\n
The tax currently payable is based on taxable profit for the period. Taxable profit differs from \u2018profit
\n
before tax\u2019 as reported in the statement of profit or loss because of items of income or expense that are
\n
taxable or deductible in other periods and items that are never taxable or deductible. Grand Vision Media
\n
Holding Plc\u2019s current tax is calculated using rates that have been enacted during the reporting period.
\n
(ii) Deferred tax
\n
Deferred tax assets and liabilities are recognised where the carrying amount of an asset or liability in the
\n
statement of financial position differs from its tax base, except for differences arising on:
\n
\u2022
the initial recognition of goodwill;
\n\n
\u2022
the initial recognition of an asset or liability in a transaction which is not a business combination
\n
and at the time of the transaction affects neither accounting or taxable profit; and
\n
\u2022
investments in subsidiaries where the Group is able to control the timing of the reversal of the
\n
difference and it is probable that the difference will not reverse in the foreseeable future.
\n
Recognition of deferred tax assets is restricted to those instances where it is probable that taxable profit
\n
will be available against which the difference can be utilised.
\n
The amount of the asset or liability is determined using tax rates that have been enacted or substantially
\n
enacted by the balance sheet date and are expected to apply when the deferred tax liabilities or assets
\n
are settled or recovered. Deferred tax balances are not discounted.
\n
Deferred tax assets and liabilities are offset when the Group has a legally enforceable right to offset
\ncurrent tax assets and liabilities. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00378": { "value": "(ii) Deferred tax
Deferred tax assets and liabilities are recognised where the carrying amount of an asset or liability in the
\n
statement of financial position differs from its tax base, except for differences arising on:
\n
\u2022
the initial recognition of goodwill;
\n\n
\u2022
the initial recognition of an asset or liability in a transaction which is not a business combination
\n
and at the time of the transaction affects neither accounting or taxable profit; and
\n
\u2022
investments in subsidiaries where the Group is able to control the timing of the reversal of the
\n
difference and it is probable that the difference will not reverse in the foreseeable future.
\n
Recognition of deferred tax assets is restricted to those instances where it is probable that taxable profit
\n
will be available against which the difference can be utilised.
\n
The amount of the asset or liability is determined using tax rates that have been enacted or substantially
\n
enacted by the balance sheet date and are expected to apply when the deferred tax liabilities or assets
\n
are settled or recovered. Deferred tax balances are not discounted.
\n
Deferred tax assets and liabilities are offset when the Group has a legally enforceable right to offset
\ncurrent tax assets and liabilities. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00379": { "value": "2.14.
Provision and contingent liabilities
\n
Provisions are recognised for other liabilities of uncertain timing or amount when the Group or the
\n
Company has a legal or constructive obligation arising as a result of a past event, it is probable that an
\n
outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made.
\n
Where the time value of money is material, provisions are stated at the present value of the expenditure
\n
expected to settle the obligation.
\n
Where it is not probable that an outflow of economic benefits will be required, or the amount cannot be
\n
estimated reliably, the obligation is disclosed as a contingent liability, unless the probability of outflow of
\n
economic benefits is remote. Possible obligations, whose existence will only be confirmed by the
\n
occurrence or non-occurrence of one or more future events are also disclosed as contingent liabilities
\nunless the probability of outflow of economic benefits is remote. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00380": { "value": "2.14.
Provision and contingent liabilities
\n
Provisions are recognised for other liabilities of uncertain timing or amount when the Group or the
\n
Company has a legal or constructive obligation arising as a result of a past event, it is probable that an
\n
outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made.
\n
Where the time value of money is material, provisions are stated at the present value of the expenditure
\n
expected to settle the obligation.
\n
Where it is not probable that an outflow of economic benefits will be required, or the amount cannot be
\n
estimated reliably, the obligation is disclosed as a contingent liability, unless the probability of outflow of
\n
economic benefits is remote. Possible obligations, whose existence will only be confirmed by the
\n
occurrence or non-occurrence of one or more future events are also disclosed as contingent liabilities
\nunless the probability of outflow of economic benefits is remote. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00381": { "value": "2.15.
Revenue recognition
\n
The company recognise revenue from contracts with customers when (or as) the company satisfies a
\n
performance obligation by transferring a promised good or service (i.e., an asset) to a customer. An asset
\n
is transferred when (or as) the customer obtains control of that asset. When (or as) a performance
\n
obligation is satisfied, the company recognises as revenue the amount of the transaction price (which
\n
includes estimates of variable consideration that are constrained in accordance with IFRS 15) that is
\n
allocated to that performance obligation. Further details of the company\u2019s revenue and other income
\n
recognition policies are as follows:
\n
(i)
Service income is recognised as income on a straight-line based over the term, unless another
\n
systematic basis is more representative of the time pattern of the user\u2019s benefit.
\n
(ii)
Barter revenue is recognised only when the goods or services being exchanged are of a dissimilar
\n
nature. Barter revenue is measured at the fair value of goods or services rendered, adjusted by the
\n
amount of cash or cash equivalents received or paid. If the fair value of the goods or services
\n
rendered cannot be reliably measured, the revenue is measured at the fair value of the goods or
\n
services received, again adjusted by the amount of cash or cash equivalents received
\n
(iii)
Interest income is recognised on a time-proportion basis using the effective interest method. When
\n
a loan and receivable is impaired, the group reduces the carrying amount to its recoverable amount,
\n
being the estimated future cash flow discounted at the original effective interest rate of the
\n\n
instrument, and continues unwinding the discount as interest income. Interest income on impaired
\nloan and receivables is recognised using the original effective interest rate. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00382": { "value": "(iii)
Interest income is recognised on a time-proportion basis using the effective interest method. When
\n
a loan and receivable is impaired, the group reduces the carrying amount to its recoverable amount,
\n
being the estimated future cash flow discounted at the original effective interest rate of the
\n\n
instrument, and continues unwinding the discount as interest income. Interest income on impaired
\nloan and receivables is recognised using the original effective interest rate. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00383": { "value": "2.16.
Translation of foreign currencies
\n
Foreign currency transactions during the year are translated at the foreign exchange rates ruling at the
\n
transaction dates. Monetary assets and liabilities denominated in foreign currencies are translated at the
\n
foreign exchange rates ruling at the end of the reporting period. Exchange gains and losses are recognised
\n
in profit or loss.
\n
Non-monetary assets and liabilities that are measured in terms of historical cost in a foreign currency are
\n
translated using the foreign exchange rates ruling at the transaction dates.
\n
Non-monetary assets and liabilities denominated in foreign currencies that are stated at fair value are
\n
translated using the foreign exchange rates ruling at the dates the fair value was measured.
\n
The results of foreign operations are translated into Hong Kong dollars at the exchange rates
\n
approximating the foreign exchange rates ruling at the dates of the transactions. Statement of financial
\n
position items, including goodwill arising on consolidation of foreign operations, are translated into Hong
\n
Kong dollars at the closing foreign exchange rates at the end of the reporting period. The resulting
\n
exchange differences are recognised in other comprehensive income and accumulated separately in
\n
equity as exchange reserve.
\n
On disposal of a foreign operation, the cumulative amount of the exchange differences relating to that
\n
foreign operation is reclassified from equity to profit or loss when the profit or loss on disposal is
\n
recognised.
\n
Exchange rates used in these accounts :
\n
GBP/HKD : 9.73
\n
RMB/HKD : 1.08
\n
The functional currency of the Group is Hong Kong Dollars (HKD), its subsidiaries are also in HKD. The
\n
functional currency of the Company is British Pound (GBP).
\n
The presentational currency of the Group and the Company is HKD because a significant amount of its
\n
transactions is in HKD.
\n
Transactions entered by the Group\u2019s entities in a currency other than the functional currency are recorded
\n
at the rates ruling when the transaction occur. Foreign currency monetary assets and liabilities are
\n
translated at the rates ruling at the statement of financial position date. Exchange differences arising on
\n
the re-translation of outstanding monetary assets and liabilities are also recognised in the income
\nstatement. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00408": { "value": "2.17.
Financial instruments
\n
IFRS 9 requires an entity to address the classification, measurement and recognition of financial assets
\n
and liabilities.
\n
Financial Assets
\n
a) Classification
\n
The Group classifies its financial assets in the following measurement categories:
\n\n
\u2022
those to be measured subsequently at fair value (either through OCI or through profit or loss);
\n
and
\n
\u2022
those to be measured at amortised cost.
\n
The classification depends on the Group\u2019s business model for managing the financial assets and the
\n
contractual terms of the cash flows.
\n
For assets measured at fair value, gains and losses will be recorded either in profit or loss or in OCI. For
\n
investments in equity instruments that are not held for trading, this will depend on whether the Group
\n
has made an irrevocable election at the time of initial recognition to account for the equity investment
\n
at fair value through other comprehensive income (FVOCI).
\n
The Group classifies financial assets as at amortised costs only if both of the following criteria are met:
\n
\u2022
the asset is held within a business model whose objective is to collect contractual cash flows;
\n
and
\n
\u2022
the contractual terms give rise to cash flows that are solely payment of principal and interest.
\n
b) Recognition
\n
Purchases and sales of financial assets are recognised on trade date (that is, the date on which the Group
\n
commits to purchase or sell the asset). Financial assets are de-recognised when the rights to receive cash
\n
flows from the financial assets have expired or have been transferred and the Group has transferred
\n
substantially all the risks and rewards of ownership.
\n
c) Measurement
\n
At initial recognition, the Group measures a financial asset at its fair value plus, in the case of a financial
\n
asset not at fair value through profit or loss (FVPL), transaction costs that are directly attributable to the
\n
acquisition of the financial asset.
\n
Transaction costs of financial assets carried at FVPL are expensed in profit or loss.
\n
d) Impairment
\n
The Group assesses, on a forward-looking basis, the expected credit losses associated with any debt
\n
instruments carried at amortised cost. The impairment methodology applied depends on whether there
\n
has been a significant increase in credit risk. For trade receivables, the Group applies the simplified
\n
approach permitted by IFRS 9, which requires expected lifetime losses to be recognised from initial
\n
recognition of the receivables.
\n
Financial liabilities
\n
A financial liability is recognised when the Group becomes a party to contractual promises of a financial
\n
instrument. Financial liabilities are initially measured at their fair value, adjusted for transaction costs
\n
(where applicable). In subsequent periods, financial liabilities are recognised at amortised cost using the
\n
effective interest method.
\n
A financial liability is derecognised when the obligation under the liability is discharged or cancelled or
\n
expires. When an existing financial liability is replaced by another from the same lender on substantially
\n
different terms, or the terms of an existing liability are substantially modified, such an exchange or
\n
modification is treated as a derecognition of the original liability and the recognition of a new liability, and
\n
the difference in the respective carrying amounts is recognised in the statement of profit or loss and other
\n
comprehensive income.
\n\n
The Group classifies its financial liabilities as trade payables and other short-term monetary liabilities,
\n
which are initially recognised at fair value and subsequently carried at amortised cost using the effective
\n
interest method.
\n
Convertible loan note
\n
Convertible loan notes are accounted for as compound financial instruments, comprising a liability
\n
component and an equity component. On initial recognition, the fair value of the liability component is
\n
determined using a market rate of interest for a similar debt instrument without a conversion feature. The
\n
difference between the gross proceeds of the issue and the fair value of the liability component is
\n
recognized in equity as the equity component of the convertible instrument, net of transaction costs.
\n
Subsequent to initial recognition, the liability component is measured at amortized cost using the effective
\n
interest method. The equity component is not remeasured after initial recognition. Interest expense is
\nrecognized in profit or loss on the liability component using the effective interest rate method. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00409": { "value": "Financial Assets
a) Classification
\n
The Group classifies its financial assets in the following measurement categories:
\n\n
\u2022
those to be measured subsequently at fair value (either through OCI or through profit or loss);
\n
and
\n
\u2022
those to be measured at amortised cost.
\n
The classification depends on the Group\u2019s business model for managing the financial assets and the
\n
contractual terms of the cash flows.
\n
For assets measured at fair value, gains and losses will be recorded either in profit or loss or in OCI. For
\n
investments in equity instruments that are not held for trading, this will depend on whether the Group
\n
has made an irrevocable election at the time of initial recognition to account for the equity investment
\n
at fair value through other comprehensive income (FVOCI).
\n
The Group classifies financial assets as at amortised costs only if both of the following criteria are met:
\n
\u2022
the asset is held within a business model whose objective is to collect contractual cash flows;
\n
and
\n
\u2022
the contractual terms give rise to cash flows that are solely payment of principal and interest.
\n
b) Recognition
\n
Purchases and sales of financial assets are recognised on trade date (that is, the date on which the Group
\n
commits to purchase or sell the asset). Financial assets are de-recognised when the rights to receive cash
\n
flows from the financial assets have expired or have been transferred and the Group has transferred
\n
substantially all the risks and rewards of ownership.
\n
c) Measurement
\n
At initial recognition, the Group measures a financial asset at its fair value plus, in the case of a financial
\n
asset not at fair value through profit or loss (FVPL), transaction costs that are directly attributable to the
\n
acquisition of the financial asset.
\n
Transaction costs of financial assets carried at FVPL are expensed in profit or loss.
\n
d) Impairment
\n
The Group assesses, on a forward-looking basis, the expected credit losses associated with any debt
\n
instruments carried at amortised cost. The impairment methodology applied depends on whether there
\n
has been a significant increase in credit risk. For trade receivables, the Group applies the simplified
\n
approach permitted by IFRS 9, which requires expected lifetime losses to be recognised from initial
\nrecognition of the receivables. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00410": { "value": "c) Measurement
At initial recognition, the Group measures a financial asset at its fair value plus, in the case of a financial
\n
asset not at fair value through profit or loss (FVPL), transaction costs that are directly attributable to the
\n
acquisition of the financial asset.
\nTransaction costs of financial assets carried at FVPL are expensed in profit or loss. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00411": { "value": "d) Impairment
The Group assesses, on a forward-looking basis, the expected credit losses associated with any debt
\n
instruments carried at amortised cost. The impairment methodology applied depends on whether there
\n
has been a significant increase in credit risk. For trade receivables, the Group applies the simplified
\n
approach permitted by IFRS 9, which requires expected lifetime losses to be recognised from initial
recognition of the receivables. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00412": { "value": "Financial liabilities
A financial liability is recognised when the Group becomes a party to contractual promises of a financial
\n
instrument. Financial liabilities are initially measured at their fair value, adjusted for transaction costs
\n
(where applicable). In subsequent periods, financial liabilities are recognised at amortised cost using the
\n
effective interest method.
\n
A financial liability is derecognised when the obligation under the liability is discharged or cancelled or
\n
expires. When an existing financial liability is replaced by another from the same lender on substantially
\n
different terms, or the terms of an existing liability are substantially modified, such an exchange or
\n
modification is treated as a derecognition of the original liability and the recognition of a new liability, and
\n
the difference in the respective carrying amounts is recognised in the statement of profit or loss and other
\n
comprehensive income.
\n\n
The Group classifies its financial liabilities as trade payables and other short-term monetary liabilities,
\n
which are initially recognised at fair value and subsequently carried at amortised cost using the effective
\n
interest method.
\n
Convertible loan note
\n
Convertible loan notes are accounted for as compound financial instruments, comprising a liability
\n
component and an equity component. On initial recognition, the fair value of the liability component is
\n
determined using a market rate of interest for a similar debt instrument without a conversion feature. The
\n
difference between the gross proceeds of the issue and the fair value of the liability component is
\n
recognized in equity as the equity component of the convertible instrument, net of transaction costs.
\n
Subsequent to initial recognition, the liability component is measured at amortized cost using the effective
\n
interest method. The equity component is not remeasured after initial recognition. Interest expense is
\nrecognized in profit or loss on the liability component using the effective interest rate method. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00413": { "value": "2.18.
Segmental analysis
\n
In the opinion of the directors, the group has one class of business being social media advertising. The
\n
groups primary reporting format is determined by geographical segment. There is currently only one
\ngeographical reporting segment which is People\u2019s Republic of China.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00414": { "value": "2.19.
Leases
\n
Definition of a lease
\n
A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset
\n
for a period of time in exchange for consideration.
\n
For contracts entered into or modified or arising from business combinations on or after the date of initial
\n
application, the Group assesses whether a contract is or contains a lease based on the definition under
\n
IFRS 16 at inception, modification date or acquisition date, as appropriate. Such contract will not be
\n
reassessed unless the terms and conditions of the contract are subsequently changed.
\n
The Group as a lessee
\n
Allocation of consideration to components of a contract.
\n
For a contract that contains a lease component and one or more additional lease or non-lease
\n
components, the Group allocates the consideration in the contract to each lease component on the basis
\n
of the relative stand-alone price of the lease component and the aggregate stand-alone price of the non-
\n
lease components and the aggregate stand-alone price of non-lease components.
\n
Non-lease components are separated from lease component on the basis of their relative stand-alone
\n
prices.
\n
As a practical expedient, leases with similar characteristics are accounted on a portfolio basis when the
\n
Group reasonably expects that the effects on the consolidated financial statements would not differ
\n
materially from individual leases within the portfolio.
\n
Short-term leases
\n
The Group applies the short-term lease recognition exemption to leases that have a lease term of 12
\n
months or less from the commencement date and do not contain a purchase option. Lease payments on
\n
short-term leases are recognised as expense on a straight-line basis or another systematic basis over the
\n
lease term.
\n\n
Right-of-use assets
\n
The cost of right-of-use asset includes:
\n
\ue001
the amount of the initial measurement of the lease liability;
\n
\ue001
any lease payments made at or before the commencement date, less any lease incentives received;
\n
\ue001
any initial direct costs incurred by the Group; and
\n
\ue001
an estimate of costs to be incurred by the Group in dismantling and removing the underlying assets,
\n
restoring the site on which it is located or restoring the underlying asset to the condition required
\n
by the terms and conditions of the lease.
\n
Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and
\n
adjusted for any remeasurement of lease liabilities.
\n
Right-of-use assets in which the Group is reasonably certain to obtain ownership of the underlying leased
\n
assets at the end of the lease term are depreciated from commencement date to the end of the useful
\n
life. Otherwise, right-of-use assets are depreciated on a straight-line basis over the shorter of its
\n
estimated useful life and the lease term.
\n
The Group presents right-of-use assets as a separate line item on the consolidated statement of financial
\n
position.
\n
Refundable rental deposits
\n
Refundable rental deposits paid are accounted under IFRS 9 and initially measured at fair value.
\n
Adjustments to fair value at initial recognition are considered as additional lease payments and included
\n
in the cost of right-of-use assets.
\n
Lease liabilities
\n
When recognising the lease liabilities for leases previously classified as operating leases, the Group has
\n
applied incremental borrowing rates of the relevant group entities at the date of initial application. The
\n
incremental borrowing rates applied by the relevant group entities.
\n
The lease payments include:
\n
\ue001
fixed payments (including in-substance fixed payments) less any lease incentives receivable;
\n
\ue001
variable lease payments that depend on an index or a rate, initially measured using the index or rate
\n
as at the commencement date;
\n
\ue001
amounts expected to be payable by the Group under residual value guarantees; \u2022 the exercise price
\n
of a purchase option if the Group is reasonably certain to exercise the option; and
\n
\ue001
payments of penalties for terminating a lease, if the lease term reflects the Group exercising an
\n
option to terminate the lease.
\n
The Group presents lease liabilities as a separate line item on the consolidated statement of financial
\nposition. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00121": { "value": "3.
Summary of Critical Accounting Estimates and judgements
\n
The preparation of financial information in conformity with IFRS requires the use of certain critical accounting
\n
estimates. It also requires the Directors to exercise their judgement in the process of applying the accounting
\n
policies which are detailed above. These judgements are continually evaluated by the Directors and
\n
management and are based on historical experience and other factors, including expectations of future events
\n
that are believed to be reasonable under the circumstances.
\n
The key estimates and underlying assumptions concerning the future and other key sources of estimation
\n
uncertainty at the statement of financial position date, that have a significant risk of causing a material
\n
adjustment to the carrying amounts of assets and liabilities within the next financial period are reviewed on an
\n
ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised
\n
if the revision affects only that period, or in the period of the revision and future periods if the revision affects
\n
both current and future periods.
\n
The estimates and judgements which have a significant risk of causing a material adjustment to the carrying
\n
amount of assets and liabilities, as well as the recognition of revenue, within the next financial year are
\n
discussed below:
\n
\u2022 Provision for impairment on trade receivables
\n
The Group determines the provision for impairment on trade receivables. This estimate is based on the credit
\n
history of the customers and the current market condition. Management reassesses the adequacy of provision
\n
on a regular basis by reviewing the individual account based on past credit history and any prior knowledge of
\n
debtor insolvency or other credit risk which might not be easily accessible public information and market
\n
volatility might bear a significant impact which might not be easily ascertained.
\n
\u2022 Recognising appropriate revenue in line with performance obligations
\n
Management identifies the performance obligations associated with each contract and then exercises
\n
judgement to establish an appropriate percentage of the total transaction price to recognise once each
\nidentified performance obligation is successfully completed. ", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00122": { "value": "\u2022 Provision for impairment on trade receivables
The Group determines the provision for impairment on trade receivables. This estimate is based on the credit
\n
history of the customers and the current market condition. Management reassesses the adequacy of provision
\n
on a regular basis by reviewing the individual account based on past credit history and any prior knowledge of
\n
debtor insolvency or other credit risk which might not be easily accessible public information and market
\nvolatility might bear a significant impact which might not be easily ascertained.", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00126": { "value": "4.
Revenue and other income
\n
Details of GVMH PLC and its subsidiaries\u2019 revenue and other income is as follows:
Group
Group
Company
Company
2024
2023
2024
2023
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
Revenue
Advertising fee income
-
780
-
-
Digital marketing income
3,431
5,149
-
-
Other
-
33
-
-
3,431
5,962
-
-
Other income
Sundry income
7
6
-
-
7
6
-
-
\nAll revenue is earned outside the UK.", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00133": { "value": "Revenue and other income
Details of GVMH PLC and its subsidiaries\u2019 revenue and other income is as follows:
Group
Group
Company
Company
2024
2023
2024
2023
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
Revenue
Advertising fee income
-
780
-
-
Digital marketing income
3,431
5,149
-
-
Other
-
33
-
-
3,431
5,962
-
-
Other income
Sundry income
7
6
-
-
7
6
-
-
All revenue is earned outside the UK.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00137": { "value": "5.
Finance costs
Group
Group
Company
Company
2024
2023
2024
2023
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
Finance costs
Interest expense on lease liabilities
6
18
-
-
6
18
-
-
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00138": { "value": "5.
Finance costs
Group
Group
Company
Company
2024
2023
2024
2023
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
Finance costs
Interest expense on lease liabilities
6
18
-
-
6
18
-
-
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00139": { "value": "6.
Administrative expenses
Group
Group
Company
Company
2024
2023
2024
2023
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
(Restated)
(Restated)
Audit fees
843
322
719
198
Business development and marketing
-
11
-
-
Depreciation and amortisation
536
585
-
-
Legal and professional fee
546
496
519
462
Office rental
94
39
-
-
Overseas travelling
71
17
-
-
Other
896
801
27
1
Director\u2019s fees and emoluments
1,202
1,202
599
583
Wages and Salaries
2,106
2,236
-
-
6,294
5,709
1,864
1,244
Employee numbers
No.
No.
No.
No.
Management
3
3
2
2
Operations
8
12
-
-
11
15
2
2
", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00162": { "value": "
Group
Group
Company
Company
2024
2023
2024
2023
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
(Restated)
(Restated)
Audit fees
843
322
719
198
Business development and marketing
-
11
-
-
Depreciation and amortisation
536
585
-
-
Legal and professional fee
546
496
519
462
Office rental
94
39
-
-
Overseas travelling
71
17
-
-
Other
896
801
27
1
Director\u2019s fees and emoluments
1,202
1,202
599
583
Wages and Salaries
2,106
2,236
-
-
6,294
5,709
1,864
1,244
HK$\u2019000
At 01/01/2023
1,103
Depreciation
(576)
At 31/12/2023
(527)
Depreciation
(527)
At 31/12/2024
-
", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00140": { "value": "
Employee numbers
No.
No.
No.
No.
Management
3
3
2
2
Operations
8
12
-
-
11
15
2
2
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00147": { "value": "7.
Income tax expense
\n
No tax provision made in the accounts as GVMH PLC and its subsidiaries do not have any taxable profits for the
\n
year (2023: nil).
\n
Reconciliation between tax expenses and accounting profit at applicable tax rates of 16.5% in Hong Kong and
\n
19% in the UK and 25% in PRC.
Group
Group
Company
Company
2024
2023
2024
2023
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
(Restated)
(Restated)
Loss before tax
(6,638)
(3,982)
(1,826)
(487)
Notional tax on loss before taxation, calculated at
the rates applicable to loss in the countries
(1,141)
(669)
(347)
(93)
concerned
Tax effect on unrecognised tax loss
1,141
669
347
93
Actual tax expenses
-
-
-
-
GVMH PLC and its subsidiaries has not recognised deferred tax assets of HK$4,201,127 (2023: HK$3,610,224) in
\n
respect of accelerated depreciation over capital allowances. No deferred tax asset has been recognised on the
\n
accumulated tax losses of HK$25,461,373 (2023:HK$23,124,963) as the availability of future taxable profits
\n
against which the assets can be utilised is uncertain at 31 December 2024.
\n
The Group of tax losses arising in Hong Kong are available indefinitely for offsetting against future taxable profits
\n
of the companies in which the losses arose. The tax losses arising in the PRC will expire in one to five years for
\noffsetting against future taxable. ", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00160": { "value": "GVMH PLC and its subsidiaries has not recognised deferred tax assets of HK$4,201,127 (2023: HK$3,610,224) in
respect of accelerated depreciation over capital allowances. No deferred tax asset has been recognised on the
\n
accumulated tax losses of HK$25,461,373 (2023:HK$23,124,963) as the availability of future taxable profits
\n
against which the assets can be utilised is uncertain at 31 December 2024.
\n
The Group of tax losses arising in Hong Kong are available indefinitely for offsetting against future taxable profits
\n
of the companies in which the losses arose. The tax losses arising in the PRC will expire in one to five years for
offsetting against future taxable. ", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00161": { "value": "8.
Loss per share
\n
The calculation of basic and diluted loss per share is based on the Group\u2019s loss attributable to shareholders of
\n
Company, details are as follows:
Group
Group
Company
Company
2024
2023
2024
2023
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
(Restated)
(Restated)
Loss attributable to equity holder of parent
company
(6,226)
(3,862)
(1,826)
(487)
Weighted average number of shares
96,287,079
96,287,079
96,287,079
96,287,079
Basic and diluted loss per share HK$
(0.06)
(0.04)
(0.02)
(0.01)
\n
There were no potential dilutive ordinary shares in existence during the year ended 31 December 2024 or the
\n
years ended 31 December 2023, and hence diluted earnings per share is the same as the basic earnings per
\nshare. ", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00193": { "value": "9.
Property, plant and equipment
Displays
Furniture,
panels and
Computer
fixtures &
Leasehold
CMS
equipment
equipment
improvement
Total
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
Cost
At 31 December 2022
16,467
313
343
252
17,375
Additions during the year 2023
-
17
-
-
17
At 31 December 2023
16,467
330
343
252
17,392
Write off
(16,467)
-
-
-
(16,467)
At 31 December 2024
-
330
343
252
925
Accumulated depreciation
At 31 December 2022
16,467
301
343
252
17,363
Charge for the year 2023
-
9
-
-
9
At 31 December 2023
16,467
310
343
252
17,372
Write off
(16,467)
-
-
-
(16,467)
Charge for the year 2024
-
9
-
-
9
At 31 December 2024
-
319
343
252
17,381
Net carrying amount
At 31 December 2024
-
11
-
-
11
At 31 December 2023
-
20
-
-
20
", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00228": { "value": "
Displays
Furniture,
panels and
Computer
fixtures &
Leasehold
CMS
equipment
equipment
improvement
Total
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
Cost
At 31 December 2022
16,467
313
343
252
17,375
Additions during the year 2023
-
17
-
-
17
At 31 December 2023
16,467
330
343
252
17,392
Write off
(16,467)
-
-
-
(16,467)
At 31 December 2024
-
330
343
252
925
Accumulated depreciation
At 31 December 2022
16,467
301
343
252
17,363
Charge for the year 2023
-
9
-
-
9
At 31 December 2023
16,467
310
343
252
17,372
Write off
(16,467)
-
-
-
(16,467)
Charge for the year 2024
-
9
-
-
9
At 31 December 2024
-
319
343
252
17,381
Net carrying amount
At 31 December 2024
-
11
-
-
11
At 31 December 2023
-
20
-
-
20
21.
Leases liabilities
\n
The Group has lease contracts for leasehold land and building used in its operations. Lease of leasehold land
\n
and building generally have lease terms between 2 to 3 years. The Group's obligations under its leases are
\n
secured by the lessor's title to the lease asset. Generally, the Group is restricted from assigning and subleasing
\n
the leased assets.
\n
The Group also has certain leases of land and building with lease terms of 12 months or less. The Company
\n
applies the \u2018short-term lease\u2019 recognition exemptions for these leases.
\n
Set out below are the carrying amounts of lease liabilities and the movements during the year:
Lease liabilities
HK$\u2019000
At 31 December 2022
1,104
Accretion of interest recognised during the year
18
Payments
(589)
At 31 December 2023
533
Accretion of interest recognised during the year
6
Payments
(539)
At 31 December 2024
-
\n
The following are the amounts recognised in profit or loss:
2024
2023
HK$\u2019000
HK$\u2019000
Interest on lease liabilities
6
18
Depreciation of right
-
of
-
use assets
5
27
576
Expenses relating to short
-
term leases
45
39
Total amount recognised in profit or loss
578
633
The Group had total cash outflows for leases of HK$539K (2023: HK$589k) and no additions to right-of-
\n
use assets and lease liabilities for the year (2023: HK$nil).
\n
At the commencement date of the lease, the Company recognises lease liabilities measured at the present value
\n
of lease payments to be made over the lease term. The lease payments include fixed payments (including in-
\n
substance fixed payments) less any lease incentives receivable, variable lease payments that depend on an
\n
index or a rate, and amounts expected to be paid under residual value guarantees. The lease payments also
\n
include the exercise price of a purchase option reasonably certain to be exercised by the Company and
\n
payments of penalties for terminating a lease, if the lease term reflects the Company exercising the option to
\n
terminate. The variable lease payments that do not depend on an index or a rate are recognised as expense in
\nthe period on which the event or condition that triggers the payment occurs.", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00194": { "value": "10.
Right of use assets
\n
Set out below are the carrying amounts of right-of-use assets recognised and the movements during the year:
\n
Right of use assets
HK$\u2019000
At 01/01/2023
1,103
Depreciation
(576)
At 31/12/2023
(527)
Depreciation
(527)
At 31/12/2024
-
", "dimensions": { "concept": "ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00195": { "value": "11.
Investments in Subsidiaries
\n
The Company invested an amount of HK$114,572k in GVC Holdings Limited and this investment was impaired
\n
fully in earlier years. GVC Holdings Limited is an intermediary investment holding company with subsidiaries in
\nHong Kong and China. A list of all Group\u2019s direct and indirect subsidairies, refer note 26. ", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00196": { "value": "12.
Trade and other receivables
Group
Group
Company
Company
2024
2023
2024
2023
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
(Restated)
(Restated)
Deposits and prepayments
192
235
71
57
Trade receivables
213
1,399
-
-
405
1,634
71
57
\n
Trade receivables are stated after provisions for impairment of HK$4,530k (2023: HK$4,069k). The directors
\n
consider that the carrying amount of receivables is not materially different to their fair value.
\n
13.
Amount due from subsidiaries
Company
2024
2023
HK$\u2019000
HK$\u2019000
At 31 December
15,298
15,677
\u2500\u2500\u2500\u2500\u2500\u2500\u2500
\u2500\u2500\u2500\u2500\u2500\u2500\u2500
Impairment
At 1 January
(15,677)
(15,627)
Loans recovery from subsidiaries
38
757
Exchange Rate Difference
341
(807)
\u2500\u2500\u2500\u2500\u2500\u2500\u2500
\u2500\u2500\u2500\u2500\u2500\u2500\u2500
At 31 December
(15,298)
(15,677)
\u2500\u2500\u2500\u2500\u2500\u2500\u2500
\u2500\u2500\u2500\u2500\u2500\u2500\u2500
Net Carrying Amount
-
-
\u2500\u2500\u2500\u2500\u2500\u2500\u2500
\u2500\u2500\u2500\u2500\u2500\u2500\u2500
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00197": { "value": "14.
Cash and cash equivalents
Group
Group
Company
Company
2024
2023
2024
2023
Cash and cash equivalents
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
Cash at bank and in hand
11
291
4
5
11
291
4
5
", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00198": { "value": "15.
Trade and other payables
Group
Group
Company
Company
2024
2023
2024
2023
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
(Restated)
(Restated)
Trade payables
4,397
5,029
-
-
Accruals
5,060
3,998
1,240
628
Other payables
1,453
5,741
-
2,977
Total trade and other payables
10,910
14,768
1,240
3,605
\nOther payable relates to the amounts payable to the directors and employees of the Group\u2019s subsidiaries.", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00199": { "value": "16.
Share based payments
\n
The Group has a share ownership compensation scheme for Directors and Senior employees of the Group. In
\n
accordance with the provisions of the plan, Directors and Senior employees have been granted options to
\n
purchase ordinary shares in the Company.
\n
The company issued options over 12,000,000 ordinary shares on 19 June 2018. The options vest annually over
\n
a 3 year period to 31 December 2020.
All of these options have vested to date. Options for 4,000,000 ordinary
\n
shares were lapsed in 2021, 2022 and 2023 respectively.
\n
The fair value of equity-based share options granted is estimated at the date of grant using the Black-Scholes
\n
pricing model, taking into account the terms and conditions upon which the options have been granted.
\n
The following are the inputs to the model for the options granted during the prior years:
Share Options
Share Options
Share Options
2020
2019
2018
No. of option granted
4,000,000
4,000,000
4,000,000
Exercise price
22.5p
22.5p
22.5p
Share price at date of grant
0.15p
0.15p
0.15p
Risk free rate
1.04%
1.04%
1.04%
Volatility
50%
50%
50%
Expected Life
3 Years
3 years
3 Years
Fair Value
0.0229999
0.03626798
0.03626798
No. of Options
WAEP
As at 31 December 2022
4
,000,000
0.1817
Forfeited/cancelled during the year 2023
(
4,000,000
)
-
As at 31 December 2023
-
-
As at 31 December 2024
-
-
", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00200": { "value": "17.
Convertible loan
\n
On 19 July 2019, the company issues \u00a3673k of convertible loan notes, which were redeemable on 1 July 2021
\n
or convertible into shares at 15p per share at any time before this date.
\n
The holders of the loan notes have agreed to defer repayment of the loan until the Group has the funds available
\n
for repayment and renegotiate the repayment date.
\n
Subsequent measurement at 31 December 2024 and 31 December 2023
2024
2023
Term of loan in years
2
2
Annual interest rate for equivalent non-convertible
12%
12%
Convertible loan note amount
\u00a3673,104
\u00a3673,104
Liability value of the compound financial instruments
\u00a3536,594
\u00a3536,594
Present value of principal at HKD
HKD5,231,503
HKD5,334,821
\n
18.
Shareholder loans
Group
Group
Company
Company
2024
2023
2024
2023
Non-current
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
Shareholder's loan at amortised cost
953
974
953
974
Current
Shareholder's loan at amortised cost
21,837
21,837
-
-
\n
The shareholders' loan is unsecured, interest-free and repayable on demand; hence directors have considered
\nfair value of loan equals to face value. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00201": { "value": "19.
Share Capital
\n
(a)
Issued share capital
Allotted, called
Number of
Share Capital
Share
Share
Share Premium
up and fully
shares
Capital
Premium
paid ordinary
shares of \u00a310p
each
\u00a3
HK$
\u00a3
HK$
Balance at 31
96,287,079
9,628,708
96,017,186
4,422,954
44,105,565
December 2024
and 31
December 2023
\n
The share capital of the Group represents the share capital of GVC Holdings Limited being the accounting
\n
acquirer of the Reverse Takeover transaction that took place in 2018 and subsequent shares issued by the
\n
Company. GVC Holdings Limited has authorised shared capital is US$ 50,000 (50,000 shares at US$1 par value)
and issued and paid-up share capital of US$ 13,620 (13,620 shares at US$1 par value). Any amount received in
\nexcess of par value is considered as the share premium in the consolidated statement of financial position. ", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00222": { "value": "(b)
Capital management
\n
The Group objective when managing capital are to safeguard the Group\u2019s ability to continue as a going
\n
concern, so that it can continue to provide returns for shareholders and benefit for other stakeholders,
\n
and to provide an adequate return to shareholders.
\n
The Group manages the capital structure and makes adjustments to it in the light of changes in economic
\n
conditions and the risk characteristics of the underlying assets. In order to maintain or adjust the capital
\n
structure, the Group may adjust the amount of dividends paid to shareholders, return capital to
\n
shareholders, issue new shares, or sell assets to reduce debt. No changes were made in the objectives,
\n
policies and processes during the year of 2024 and 2023.
\n
The Group monitors\u2019 capital using a gearing ratio, which are calculated by dividing consolidated debts by
\n
consolidated total shareholder's equity plus consolidated debt. The gearing ratio is currently high,
\n
indicating that the Group is highly leveraged. To maintain financial stability, the management of the
\nGroup will aim to manage the gearing ratio at a more reasonable level. ", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00223": { "value": "20.
Financial instruments
\n
The Group has classified its financial assets and financial liabilities in the following categories:
Group
Group
Company
Company
2024
2023
2024
2023
Financial Assets
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
Trade receivables
213
1,399
-
-
Cash and cash equivalents
11
291
4
5
Total
224
1,690
4
5
Group
Group
Company
Company
2024
2023
2024
2023
Financial liabilities at amortised cost
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
Trade and other payables
10,910
14,768
1,240
3,605
Shareholders' loan
22,340
22,361
953
974
Lease liability
-
533
-
-
Convertible loans
5,232
5,335
5,232
5,335
Amount due to a director
13,525
4,926
4,035
-
Financial liabilities at amortised cost
52,007
47,923
11,460
9,914
\n
The Group are exposed to credit risk, liquidity risk and market risk arising in the normal course of its business
\n
and financial instruments. The Group and the Company\u2019s risk management objectives, policies and processes
\n
mainly focus on minimising the potential adverse effects of these risks on its financial performance and position
\n
by closely monitoring the individual exposure.
\n
(a)
Credit risk
\n
GVMH PLC and its subsidiaries are exposed to credit risk on financial assets, mainly attributable to trade
\n
receivables. It sets credit limits on each individual customer and prior approval is required for any
\n
transaction exceeding that limit. The customer with sound payment history would accumulate a higher
\n
credit limit. In addition, the overseas customers would normally be required to transact with GVMH PLC
and its subsidiaries\u2019 and GVMH PLC by letter of credit in order to minimise GVMH PLC and its subsidiaries\u2019
\n
credit risk exposure.
\n
At 31 December 2024, GVMH PLC and its subsidiaries has no concentration of risk and the maximum
\n
exposure to credit risk is represented by the carrying amount of each financial asset.
\n
(b)
Liquidity risk
\n
GVMH PLC and its subsidiaries is exposed to liquidity risk on financial liabilities. It manages its funds
\n
conservatively by maintaining a comfortable level of cash and cash equivalents in order to meet
\n
continuous operational need. The financial support from shareholder have been arranged in order to fund
\n
any emergency liquidity requirements.
Within 12
Later than 1 year
The Group
months
but not 5 years
Carrying amount
As at 31 December 2024
Trade and other payables
10,910
-
14,039
Shareholders' loan \u2013 current
21,387
-
21,387
Convertible bonds
-
5,232
5,232
Shareholders\u2019 loan \u2013 non-current
-
953
953
Amount due to Director
13,525
-
10,396
45,822
6,185
52,007
As at 31 December 2023
(Restated)
Trade and other payables
14,768
-
14,768
Shareholders' loan \u2013 current
21,387
-
21,387
Convertible bonds
-
5,335
5,335
Shareholders\u2019 loan \u2013 non-current
-
974
974
Lease liabilities
533
-
533
Amount due to Director
4,926
-
4,926
41,614
6,309
47,923
The Company
As at 31 December 2024
Trade and other payables
1,240
-
1,240
Convertible bonds
-
5,232
5,232
Shareholders' loan \u2013 non-current
-
953
953
Amount due to Director
4,035
-
4,035
5,275
6,185
11,460
As at 31 December 2023
(Restated)
Trade and other payables
3,605
-
3,605
Convertible bonds
-
5,335
5,335
Shareholders' loan \u2013 non current
-
974
974
3,605
6,309
9,914
\n
(c)
Interest rate risk
\n
The Group has no exposure on fair value interest rate risk. It also has exposure on cash flow interest rate
\n
risk which is mainly arising from its deposits with banks.
No material exposure on fair value interest rate risk is expected. Even that, GVMH PLC closely monitors
\n
the fair value fluctuation of the investments.
\n
(d)
Currency risk
\n
GVMH PLC and its subsidiaries purchases and sells in various foreign currencies, mainly RMB and GBP that
\n
expose it to currency risk arising from such purchases and sales and the resulting receivables and the
\n
payables.
\n
GVMH PLC and its subsidiaries closely and continuously monitors the exposure on currency risk. Since HK
\n
dollars are pegged to US dollars, there is no significant exposure expected on US dollars transactions and
\n
balances.
\n
In respect of purchases and payables, GVMH PLC and its subsidiaries controls its volume of purchase
\n
orders to a tolerable level and avoids concentrating the purchases in a single foreign currency by
\n
diversifying such foreign currency risk exposure.
\n
In respect of sales and receivables, GVMH PLC and its subsidiaries sets a prudent credit limit to individual
\n
customers who transact with it in other foreign currencies. The directors\u2019 approval is required on the
\nexposure to an individual customer or transaction that exceeds the limit.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00224": { "value": "The Group are exposed to credit risk, liquidity risk and market risk arising in the normal course of its business
and financial instruments. The Group and the Company\u2019s risk management objectives, policies and processes
\n
mainly focus on minimising the potential adverse effects of these risks on its financial performance and position
\n
by closely monitoring the individual exposure.
\n
(a)
Credit risk
\n
GVMH PLC and its subsidiaries are exposed to credit risk on financial assets, mainly attributable to trade
\n
receivables. It sets credit limits on each individual customer and prior approval is required for any
\n
transaction exceeding that limit. The customer with sound payment history would accumulate a higher
\n
credit limit. In addition, the overseas customers would normally be required to transact with GVMH PLC
\n\n
and its subsidiaries\u2019 and GVMH PLC by letter of credit in order to minimise GVMH PLC and its subsidiaries\u2019
\n
credit risk exposure.
\n
At 31 December 2024, GVMH PLC and its subsidiaries has no concentration of risk and the maximum
\n
exposure to credit risk is represented by the carrying amount of each financial asset.
\n
(b)
Liquidity risk
\n
GVMH PLC and its subsidiaries is exposed to liquidity risk on financial liabilities. It manages its funds
\n
conservatively by maintaining a comfortable level of cash and cash equivalents in order to meet
\n
continuous operational need. The financial support from shareholder have been arranged in order to fund
\n
any emergency liquidity requirements.
Within 12
Later than 1 year
The Group
months
but not 5 years
Carrying amount
As at 31 December 2024
Trade and other payables
10,910
-
14,039
Shareholders' loan \u2013 current
21,387
-
21,387
Convertible bonds
-
5,232
5,232
Shareholders\u2019 loan \u2013 non-current
-
953
953
Amount due to Director
13,525
-
10,396
45,822
6,185
52,007
As at 31 December 2023
(Restated)
Trade and other payables
14,768
-
14,768
Shareholders' loan \u2013 current
21,387
-
21,387
Convertible bonds
-
5,335
5,335
Shareholders\u2019 loan \u2013 non-current
-
974
974
Lease liabilities
533
-
533
Amount due to Director
4,926
-
4,926
41,614
6,309
47,923
The Company
As at 31 December 2024
Trade and other payables
1,240
-
1,240
Convertible bonds
-
5,232
5,232
Shareholders' loan \u2013 non-current
-
953
953
Amount due to Director
4,035
-
4,035
5,275
6,185
11,460
As at 31 December 2023
(Restated)
Trade and other payables
3,605
-
3,605
Convertible bonds
-
5,335
5,335
Shareholders' loan \u2013 non current
-
974
974
3,605
6,309
9,914
\n
(c)
Interest rate risk
\n
The Group has no exposure on fair value interest rate risk. It also has exposure on cash flow interest rate
\n
risk which is mainly arising from its deposits with banks.
\n\n
No material exposure on fair value interest rate risk is expected. Even that, GVMH PLC closely monitors
\n
the fair value fluctuation of the investments.
\n
(d)
Currency risk
\n
GVMH PLC and its subsidiaries purchases and sells in various foreign currencies, mainly RMB and GBP that
\n
expose it to currency risk arising from such purchases and sales and the resulting receivables and the
\n
payables.
\n
GVMH PLC and its subsidiaries closely and continuously monitors the exposure on currency risk. Since HK
\n
dollars are pegged to US dollars, there is no significant exposure expected on US dollars transactions and
\n
balances.
\n
In respect of purchases and payables, GVMH PLC and its subsidiaries controls its volume of purchase
\n
orders to a tolerable level and avoids concentrating the purchases in a single foreign currency by
\n
diversifying such foreign currency risk exposure.
\n
In respect of sales and receivables, GVMH PLC and its subsidiaries sets a prudent credit limit to individual
\n
customers who transact with it in other foreign currencies. The directors\u2019 approval is required on the
\nexposure to an individual customer or transaction that exceeds the limit.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00225": { "value": "(a)
Credit risk
\n
GVMH PLC and its subsidiaries are exposed to credit risk on financial assets, mainly attributable to trade
\n
receivables. It sets credit limits on each individual customer and prior approval is required for any
\n
transaction exceeding that limit. The customer with sound payment history would accumulate a higher
\n
credit limit. In addition, the overseas customers would normally be required to transact with GVMH PLC
\n\n
and its subsidiaries\u2019 and GVMH PLC by letter of credit in order to minimise GVMH PLC and its subsidiaries\u2019
\n
credit risk exposure.
\n
At 31 December 2024, GVMH PLC and its subsidiaries has no concentration of risk and the maximum
\nexposure to credit risk is represented by the carrying amount of each financial asset. ", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00226": { "value": "(b)
Liquidity risk
\n
GVMH PLC and its subsidiaries is exposed to liquidity risk on financial liabilities. It manages its funds
\n
conservatively by maintaining a comfortable level of cash and cash equivalents in order to meet
\n
continuous operational need. The financial support from shareholder have been arranged in order to fund
\n
any emergency liquidity requirements.
Within 12
Later than 1 year
The Group
months
but not 5 years
Carrying amount
As at 31 December 2024
Trade and other payables
10,910
-
14,039
Shareholders' loan \u2013 current
21,387
-
21,387
Convertible bonds
-
5,232
5,232
Shareholders\u2019 loan \u2013 non-current
-
953
953
Amount due to Director
13,525
-
10,396
45,822
6,185
52,007
As at 31 December 2023
(Restated)
Trade and other payables
14,768
-
14,768
Shareholders' loan \u2013 current
21,387
-
21,387
Convertible bonds
-
5,335
5,335
Shareholders\u2019 loan \u2013 non-current
-
974
974
Lease liabilities
533
-
533
Amount due to Director
4,926
-
4,926
41,614
6,309
47,923
The Company
As at 31 December 2024
Trade and other payables
1,240
-
1,240
Convertible bonds
-
5,232
5,232
Shareholders' loan \u2013 non-current
-
953
953
Amount due to Director
4,035
-
4,035
5,275
6,185
11,460
As at 31 December 2023
(Restated)
Trade and other payables
3,605
-
3,605
Convertible bonds
-
5,335
5,335
Shareholders' loan \u2013 non current
-
974
974
3,605
6,309
9,914
", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00227": { "value": "(c)
Interest rate risk
\n
The Group has no exposure on fair value interest rate risk. It also has exposure on cash flow interest rate
\n
risk which is mainly arising from its deposits with banks.
\n\n
No material exposure on fair value interest rate risk is expected. Even that, GVMH PLC closely monitors
\n
the fair value fluctuation of the investments.
\n
(d)
Currency risk
\n
GVMH PLC and its subsidiaries purchases and sells in various foreign currencies, mainly RMB and GBP that
\n
expose it to currency risk arising from such purchases and sales and the resulting receivables and the
\n
payables.
\n
GVMH PLC and its subsidiaries closely and continuously monitors the exposure on currency risk. Since HK
\n
dollars are pegged to US dollars, there is no significant exposure expected on US dollars transactions and
\n
balances.
\n
In respect of purchases and payables, GVMH PLC and its subsidiaries controls its volume of purchase
\n
orders to a tolerable level and avoids concentrating the purchases in a single foreign currency by
\n
diversifying such foreign currency risk exposure.
\n
In respect of sales and receivables, GVMH PLC and its subsidiaries sets a prudent credit limit to individual
\n
customers who transact with it in other foreign currencies. The directors\u2019 approval is required on the
\nexposure to an individual customer or transaction that exceeds the limit.", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00229": { "value": "22.
Contingent liabilities
\nAt 31 December 2024, GVMH PLC and its subsidiaries did not have any contingent liabilities. ", "dimensions": { "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00269": { "value": "22.
Contingent liabilities
\nAt 31 December 2024, GVMH PLC and its subsidiaries did not have any contingent liabilities. ", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00270": { "value": "23.
Material related party transactions
\n
Key management personnel compensation
\n
Key management are considered to be the directors of the Company. Details of their remuneration and equity
\n
holdings are disclosed in the page 17 and page 9 of the Directors Report.
\n
Transactions with subsidiarie
s
\n
Transactions between the Group and its subsidiaries, which are related parties, have been eliminated on
\n
consolidation. The balance due from subsidiaries at the year-end was nil due to fully impaired (2023: HK$Nil).
\n
Transactions with director and shareholder
\n
No interest recognised by the Group and the Company on outstanding balances during the year (2023: HK$Nil).
\n
The balance due to the director and shareholder as following:
\n
-
The balance due to a director, Mr. Jonathan Yat Pang Lo at the year end is HK$11,239k (2023: HK$4,926k).
\n
-
The balance due to a director, Mr. Ajay Rajpal at the year end is HK$2,117k (2023: HK$1,640k).
\n
-
The balance due to shareholder, Mr. Stephen Nai Wai Lo, at the year end is HK$17,290k (2023:
\n
HK$17,311k). Mr. Stephen Nai Wai Lo is the father of Mr. Jonathan Yat Pang Lo.
\n
-
The gross balance due to Win Network International Limited including convertible loan at the year end is
\n
HK$5,217k (2023: HK$5,315k). The ultimate shareholder of Win Network Limited is Mr. Stephen Nai Wai
\n
Lo.
\n
-
The gross balance due to shareholder, Pentawood Limited including convertible loan at the year end is
\n
HK$5,231k (2023: HK$5,253k).
\n
Transactions of convertible bonds
\n
No interest recognised by the Company during the year (2023: HK$Nil). The balance due under convertible
\n
bonds at the year-end was HK$5,232k (2023: HK$5,335k) and Mr. Stephen Nai Wai Lo (through win network)
\n
and Pentawood Limited are one of the bonds holders and the gross amount of the bonds is HK$4,417k and
\nHK$981k respectively.", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00271": { "value": "Key management personnel compensation
Key management are considered to be the directors of the Company. Details of their remuneration and equity
\nholdings are disclosed in the page 17 and page 9 of the Directors Report.", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00272": { "value": "24.
Event after reporting period
\n
At 31 December 2024, the Group did not have material non-adjusting events after the report period that have
\n
significant impact on the financial position and operation of the Group. Financial support a from shareholder
\n
and director, Mr. Jonathan Yat Pang Lo has been arranged in order to fund any emergency liquidity
\nrequirements.", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00303": { "value": "25. Comparatives figures \nIn 2024, the Company identified errors in its previously issued financial statements for prior fiscal years. The \nrestatement primarily relates to adjustments to the group reorganisation reserve, share capital, share premium, \nand exchange reserves. Additionally, corrections were made to administrative expenses, affecting accruals, \npayables, prepayments, and amounts due to directors. \nWhile the restatement does not impact reported revenue, it results in adjustments to operating expenses due \nto the revised treatment of certain costs. Consequently, these corrections also affect cash flows for the relevant \nperiods. The restatement further impacts the balance sheet, the statement of changes in equity, and related \ndisclosures. Below is reconciliation provided affecting the restatement: As at 31 As at 31 December 2023 Adjustment December Previously 2023 Note presented As restated HK$\u2019000 HK$\u2019000 HK$\u2019000 Statement of financial position Share capital 25.1 96,017 (81,953) 14,064 Share premium 25.1 44,106 2,914 47,020 Reverse Acquisition reserve 25.1 (100,031) 87,571 (12,460) Other reserve 25.1 1,082 253 1,335 Exchange Reserve 25.1 3,687 (4,294) (607) Accumulated Deficit 25.1 (90,761) (4,294) (95,055) Trade & other payables 25.2 14,699 69 14,768 Convertible Loans 25.3 5,601 (266) 5,335 Statement of Comprehensive Income Administrative expenses 25.2 (5,640) (69) (5,709) Exchange difference arising on translation of functional currency to presentation currency 25.4 - (1,206) (1,206) Exchange differences arising on translation of foreign operations 25.4 (349) 417 68 \n25.1 Adjustment to various components of equity in prior year is on account of incorrect accounting of the \ninvestment by the Company in its subsidiary as Group re-organisation reserve in the consolidation statement of \nfinancial position. \n25.2 Adjustment to Trade and other payable amounting to HK$69k is towards the unrecognised legal fees in prior \nyear. 25.3 Adjustment to Convertible loan notes amounting to HK$266k is due to the incorrect exchange rate considered \nby management in translating the year-end liability. \n25.4 Adjustment to other comprehensive income of HK$1,114k and HK$417k is due to incorrect calculations of the \nimpact of foreign exchange rate on translation of functional currency of parent company and subsidiaries to the \npresentational currency on consolidation. ", "dimensions": { "concept": "gvmh:DisclosureOfComparativesFigures", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00328": { "value": "26.
List of subsidiaries
\n
As at 31 December 2024 the following list contains only the particulars of subsidiaries which principally affected
\n
the results, assets or liabilities of GVMH PLC and its subsidiaries.
Proportion of ownership interest
Particulars of
Place of
issued and
The Group\u2019s
Held by
incorporation
paid-up
effective
the
Held by a
Name of GVMH PLC
/ operation
capital
interest
Company
subsidiary
Principal activities
BVI/Hong
Investment
GVC Holdings Ltd
Kong
US$10,862
100%
100%
-
holdings
Founding
Technology (Int'l)
Hong Kong
HK$10,000
70.0%
-
70%
Dormant
Ltd
Grand Vision Media
Limited
Hong Kong
HK$1,000,000
100%
-
100%
Advertising
Grand Vision Media
3D panel
Network Limited
Hong Kong
HK$7,824,268
100.0%
-
100.0%
advertising
Ying Interactive
Social Media
Marketing Services
Hong Kong
HK$4,900,000
55.0%
55%
-
Marketing
Ltd
Shanghai Hongshi
3D panel
Culture Media Co.,
PRC
RBM5,874,000
100.0%
-
100.0%
advertising
Ltd
", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00331": { "value": "27. Control \nAt 31 December 2024, there is no one controlling party. ", "dimensions": { "concept": "gvmh:DisclosureOfControl", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } } } }