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"StatementsOfCashFlows_Label_00264": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_Label_00265": { "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_TotalLabel_00266": { "value": "-4893000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_TotalLabel_00267": { "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_Label_00268": { "value": "-90000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_Label_00269": { "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_00270": { "value": "13000.0", "decimals": -3, "dimensions": { "concept": 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"2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_Label_00275": { "value": "-73000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInDeposits", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_Label_00276": { "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_TotalLabel_00294": { "value": "-3382000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_TotalLabel_00295": { "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_Label_00280": { "value": "4239000.0", "decimals": -3, "dimensions": { "concept": "gvmh:IncreaseInAnAmountDueToDirectorClassifiedAsFinancingActivities", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_Label_00281": { "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_00282": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAdvancesAndLoansFromRelatedParties", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_Label_00283": { "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_NegatedLabel_00284": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_NegatedLabel_00285": { "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_TotalLabel_00332": { "value": "4239000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_TotalLabel_00333": { "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_00286": { "value": "857000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_TotalLabel_00287": { "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_PeriodStartLabel_00288": { "value": "11000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_PeriodStartLabel_00289": { "value": "291000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2024-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_Label_00290": { "value": "-685000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_Label_00291": { "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_PeriodEndLabel_00292": { "value": "183000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2026-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_PeriodEndLabel_00293": { "value": "11000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_Label_00334": { "value": "183000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndBankBalancesAtCentralBanks", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2026-01-01T00:00:00", "unit": "iso4217:HKD" } }, "StatementsOfCashFlows_Label_00335": { "value": "11000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:CashAndBankBalancesAtCentralBanks", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00", "unit": "iso4217:HKD" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_0078": { "value": "The Company is a UK incorporated entity with a registered number of 10028625. GVMH's head office is in Honk
Kong from where it is managed. These consolidated financial statements comprise 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_0054": { "value": " UK", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_0057": { "value": " UK", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_0052": { "value": "Honk Kong ", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_0055": { "value": " GVMH and its subsidiaries are primarily involved in social media marketing. ", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_0095": { "value": "2.
Accounting policies
2.1.
Statement of compliance
The consolidated financial statements have been prepared in accordance with UK adopted International
Accounting Standards.
2.2.
Basis of preparation of the financial statements
The consolidated financial statements consolidate those of the Company and its subsidiaries (together the
\u201cGroup\u201d). The consolidated financial statements of the Group and the standalone financial statements of
the Company are prepared in accordance with applicable UK law and UK adopted International Accounting
Standards and as applied in accordance with the provisions of the Companies Act 2006. The Directors
consider that the financial information presented in these Financial Statements represents fairly the
financial position, operations and cash flows for the year, in conformity with the UK adopted IAS.
Consolidation
The consolidated financial statements include the financial statements of the Company and its
subsidiaries. All of the subsidiaries have the same reporting date of 31 December each year.
Changes in accounting policies
The accounting policies adopted in the preparation of these consolidated financial statements are
consistent with those followed in the preparation of the consolidated financial statements for the year
ended 31 December 2024, except for the adoption of the new standards and policies applicable for the
year ended 31 December 2025. The significant accounting policies adopted during the year are set out
below. They have been assessed as having minimal or no financial impact.
2.3.
New standards, interpretations and amendments effective in the current financial year have not had a
material impact on the consolidated Group financial statements.
The following amendments are effective for the period beginning 1 January 2025:
o
Lack of Exchangeability (Amendment to IAS 21)
o
Amendments to the SASB standards
The following new and revised IFRS Standards have been issued but are not yet effective and not early
adopted by the Company are as follows:
o
Amendments to the Classification and Measurement of Financial Instruments (Amendments to
IFRS 9 and IFRS7) - Effective 1 January 2026
o
Annual Improvements to IFRS Accounting Standards (Volume 11) - Effective 1 January 2026
o
Amendments to IFRS 9 and IFRS 7 regarding power purchase arrangements \u2013 Effective 1 January
2026
o
IFRS 18 Presentation and Disclosure in Financial Statements - Effective 1 January 2027
IFRS 19 Subsidiaries without public accountability- effective 1 January 2027
The Directors have not early adopted the Standards listed above. The Directors have determined that
they will not have a material impact on the financial statements of the Company in future periods if they
are to early adopt.
2.4.
Going concern
The Group incurred a loss of HKD4,899k for the year ended 31 December 2025 (2024: loss of HKD6,638k)
and was in a net liability position of HKD57,692k as at that date (2024: HKD51,653k). These conditions
indicate the existence of a material uncertainty which may cast significant doubt on the Group\u2019s and the
Parent Company\u2019s ability to continue as a going concern.
In considering the appropriateness of preparing the financial statements on a going concern basis, the
Directors\u2019 have obtained written confirmations from certain shareholders, convertible loan note holders
and a Director that they will provide financial support to the Group and the Parent Company for a period
of at least twelve months from the date of approval of these financial statements.
The Group finances its day-to-day working capital requirements through available cash reserves and
shareholders\u2019 loans. In assessing going concern, the Directors have taken into account the written
confirmations of support, reviewed internal budgets, cash flow forecasts and are satisfied that there is a
reasonable expectation that the Group and the Parent Company have adequate resources to continue in
operational existence for the foreseeable future. Accordingly, the financial statements have been
prepared on a going concern basis.
The financial statements do not include any adjustments that would be required if the Group and the
Parent Company were unable to continue as a going concern.
2.5.
Subsidiaries and non-controlling interests and GVMH PLC and its subsidiaries reorganisation
accounting
Subsidiaries are all entities over which Grand Vision Media Holdings Plc has the power to govern the
financial and operating policies generally accompanying a shareholding of more than one half of the voting
rights. The existence and effect of potential voting rights that are currently exercisable or convertible are
considered when assessing whether the Group controls another entity. Subsidiaries are fully consolidated
from the date on which control is transferred to the Company. They are de-consolidated from the date
that control ceases.
In June 2018, Grand Vision Media Holdings Plc (\u201cCompany\u201d) acquired the entire issued share capital of
GVC Holdings Limited (\u201clegal subsidiary\u201d) in exchange of issuance of shares to GVC Holdings Limited.
As
the legal subsidiary is reversed into the Company (the legal parent), which originally was a publicly listed
cash shell company, this transaction cannot be considered a business combination, as the Company, the
accounting acquiree does not meet the definition of a business, under IFRS 3 \u2018Business Combinations\u2019.
However, the accounting for such capital transaction should be treated as a share- based payment
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
the fair value of Grand Vision Media Holdings PLC\u2019s (the accounting acquiree) identifiable net assets
represents a service received by the accounting acquirer.
Although the consolidated financial information has been issued in the name of Grand Vision Media
Holdings PLC, the legal parent, it represents in substance continuation of the financial information of the
legal subsidiary.
The assets and liabilities of the legal subsidiary are recognized and measured in the Group financial
statements at the pre-combination carrying amounts and not re-stated at fair value.
The retained earnings and other reserves balances recognized in the Group financial statements reflect
the retained earnings and other reserves balances of the legal subsidiary immediately before the business
combination and the results of the period from June 2018 to the date of the business combination are
those of the legal subsidiary only.
2.6.
Property, plant and equipment
The property, plant and equipment are stated at cost less accumulated depreciation and impairment
losses. Gains or losses arising from the retirement or disposal of an item of property, plant and equipment
are determined as the difference between the net disposal proceeds and the carrying amount of the item
and are recognised in profit or loss on the date of retirement or disposal.
Depreciation is calculated to write off the cost of items of property, plant and equipment, less their
estimated residual value, if any, using the straight-line method over their estimated useful lives as follows:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
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.
The carrying value of the property, plant and equipment is compared to the higher of value in use and
the fair value less costs to sell. If the carrying value exceeds the higher of the value in use and fair value
less the costs to sell the asset, then the asset is impaired and its value reduced by recognising an
impairment provision.
2.7.
Impairment of non-financial assets, other than inventories
At the end of each reporting period, property, plant and equipment and investments in a subsidiary are
reviewed to determine whether there is any indication that those assets have suffered an impairment
loss. If there is an indication of possible impairment, the recoverable amount of any affected asset (or
GVC Holdings Ltd and its subsidiaries of related assets) is estimated and compared with its carrying
amount. If an estimated recoverable amount is lower, the carrying amount is reduced to its estimated
recoverable amount, and an impairment loss is recognised immediately in profit or loss.
If an impairment loss subsequently reverses, the carrying amount of the asset (or GVC Holdings Ltd and
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
the asset (GVC Holdings Ltd and its subsidiaries of related assets) in prior years. A reversal of an
impairment loss is recognised immediately in profit or loss.
2.8.
Trade and other receivables
The Group classifies all its financial assets as trade and other receivables. The classification depends on
the purpose for which the financial assets were acquired.
Trade receivables and other receivables that have fixed or determinable payments that are not quoted in
an active market are classified as loans and receivables financial assets. Loans and receivables financial
assets are measured at amortised cost using the effective interest method, less any impairment loss.
The Group\u2019s loans and receivables financial assets comprise other receivables (excluding prepayments)
and cash and cash equivalents included in the Statement of Financial Position.
2.9.
Cash and cash equivalents
Cash and cash equivalents comprise cash and bank balance. Bank overdrafts that are repayable on
demand and form an integral part of GVMH PLC\u2019s cash management are also included as a component of
cash and cash equivalents for the purpose of the consolidated cash flow statement.
2.10.
Trade and other payables
Trade and other payables are initially recognised at fair value. They are subsequently measured at
amortised cost using the effective interest method unless the effect of discounting would be immaterial,
in which case they are stated at cost.
2.11.
Shareholders loan
Shareholders loans are initially recognised at fair value. They are subsequently measured at amortised
cost using the effective interest method. The difference between the fair value and the carrying amortised
cost (i.e. the effective interest portion) is first recognized in equity as capital contribution reserve.
2.12.
Employee benefits
Short-term benefits
Wages, salaries, paid annual leave and sick leave, bonuses and non-monetary benefits are accrued in the
period in which the associated services are rendered by employees of the Group.
2.13.
Taxation
(i) Current tax
The tax currently payable is based on taxable profit for the period. Taxable profit differs from \u2018profit
before tax\u2019 as reported in the statement of profit or loss because of items of income or expense that are
taxable or deductible in other periods and items that are never taxable or deductible. Grand Vision Media
Holding Plc\u2019s current tax is calculated using rates that have been enacted during the reporting period.
(ii) Deferred tax
Deferred tax assets and liabilities are recognised where the carrying amount of an asset or liability in the
statement of financial position differs from its tax base, except for differences arising on:
\u2022
the initial recognition of goodwill;
\u2022
the initial recognition of an asset or liability in a transaction which is not a business combination
and at the time of the transaction affects neither accounting or taxable profit; and
\u2022
investments in subsidiaries where the Group is able to control the timing of the reversal of the
difference and it is probable that the difference will not reverse in the foreseeable future.
Recognition of deferred tax assets is restricted to those instances where it is probable that taxable profit
will be available against which the difference can be utilised.
The amount of the asset or liability is determined using tax rates that have been enacted or substantially
enacted by the balance sheet date and are expected to apply when the deferred tax liabilities or assets
are settled or recovered. Deferred tax balances are not discounted.
Deferred tax assets and liabilities are offset when the Group has a legally enforceable right to offset
current tax assets and liabilities.
2.14.
Provision and contingent liabilities
Provisions are recognised for other liabilities of uncertain timing or amount when the Group or the
Company has a legal or constructive obligation arising as a result of a past event, it is probable that an
outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made.
Where the time value of money is material, provisions are stated at the present value of the expenditure
expected to settle the obligation.
Where it is not probable that an outflow of economic benefits will be required, or the amount cannot be
estimated reliably, the obligation is disclosed as a contingent liability, unless the probability of outflow of
economic benefits is remote. Possible obligations, whose existence will only be confirmed by the
occurrence or non-occurrence of one or more future events are also disclosed as contingent liabilities
unless the probability of outflow of economic benefits is remote.
2.15.
Revenue recognition
The company recognise revenue from contracts with customers when (or as) the company satisfies a
performance obligation by transferring a promised good or service (i.e., an asset) to a customer. An asset
is transferred when (or as) the customer obtains control of that asset. When (or as) a performance
obligation is satisfied, the company recognises as revenue the amount of the transaction price (which
includes estimates of variable consideration that are constrained in accordance with IFRS 15) that is
allocated to that performance obligation. Further details of the company\u2019s revenue and other income
recognition policies are as follows:
(i)
Service income is recognised as income on a straight-line based over the term, unless another
systematic basis is more representative of the time pattern of the user\u2019s benefit.
(ii)
Barter revenue is recognised only when the goods or services being exchanged are of a dissimilar
nature. Barter revenue is measured at the fair value of goods or services rendered, adjusted by the
amount of cash or cash equivalents received or paid. If the fair value of the goods or services
rendered cannot be reliably measured, the revenue is measured at the fair value of the goods or
services received, again adjusted by the amount of cash or cash equivalents received
(iii)
Interest income is recognised on a time-proportion basis using the effective interest method. When
a loan and receivable is impaired, the group reduces the carrying amount to its recoverable amount,
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
loan and receivables is recognised using the original effective interest rate.
2.16.
Translation of foreign currencies
Foreign currency transactions during the year are translated at the foreign exchange rates ruling at the
transaction dates. Monetary assets and liabilities denominated in foreign currencies are translated at the
foreign exchange rates ruling at the end of the reporting period. Exchange gains and losses are recognised
in profit or loss.
Non-monetary assets and liabilities that are measured in terms of historical cost in a foreign currency are
translated using the foreign exchange rates ruling at the transaction dates.
Non-monetary assets and liabilities denominated in foreign currencies that are stated at fair value are
translated using the foreign exchange rates ruling at the dates the fair value was measured.
The results of foreign operations are translated into Hong Kong dollars at the exchange rates
approximating the foreign exchange rates ruling at the dates of the transactions. Statement of financial
position items, including goodwill arising on consolidation of foreign operations, are translated into Hong
Kong dollars at the closing foreign exchange rates at the end of the reporting period. The resulting
exchange differences are recognised in other comprehensive income and accumulated separately in
equity as exchange reserve.
On disposal of a foreign operation, the cumulative amount of the exchange differences relating to that
foreign operation is reclassified from equity to profit or loss when the profit or loss on disposal is
recognised.
Exchange rates used in these accounts :
GBP/HKD : 10.46
RMB/HKD : 1.11
The functional currency of the Group is Hong Kong Dollars (HKD), its subsidiaries are also in HKD. The
functional currency of the Company is British Pound (GBP).
The presentational currency of the Group and the Company is HKD because a significant amount of its
transactions is in HKD.
Transactions entered by the Group\u2019s entities in a currency other than the functional currency are recorded
at the rates ruling when the transaction occur. Foreign currency monetary assets and liabilities are
translated at the rates ruling at the statement of financial position date. Exchange differences arising on
the re-translation of outstanding monetary assets and liabilities are also recognised in the income
statement.
2.17.
Financial instruments
IFRS 9 requires an entity to address the classification, measurement and recognition of financial assets
and liabilities.
Financial Assets
a) Classification
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);
and
\u2022
those to be measured at amortised cost.
The classification depends on the Group\u2019s business model for managing the financial assets and the
contractual terms of the cash flows.
For assets measured at fair value, gains and losses will be recorded either in profit or loss or in OCI. For
investments in equity instruments that are not held for trading, this will depend on whether the Group
has made an irrevocable election at the time of initial recognition to account for the equity investment
at fair value through other comprehensive income (FVOCI).
The Group classifies financial assets as at amortised costs only if both of the following criteria are met:
\u2022
the asset is held within a business model whose objective is to collect contractual cash flows;
and
\u2022
the contractual terms give rise to cash flows that are solely payment of principal and interest.
b) Recognition
Purchases and sales of financial assets are recognised on trade date (that is, the date on which the Group
commits to purchase or sell the asset). Financial assets are de-recognised when the rights to receive cash
flows from the financial assets have expired or have been transferred and the Group has transferred
substantially all the risks and rewards of ownership.
c) Measurement
At initial recognition, the Group measures a financial asset at its fair value plus, in the case of a financial
asset not at fair value through profit or loss (FVPL), transaction costs that are directly attributable to the
acquisition of the financial asset.
Transaction costs of financial assets carried at FVPL are expensed in profit or loss.
d) Impairment
The Group assesses, on a forward-looking basis, the expected credit losses associated with any debt
instruments carried at amortised cost. The impairment methodology applied depends on whether there
has been a significant increase in credit risk. For trade receivables, the Group applies the simplified
approach permitted by IFRS 9, which requires expected lifetime losses to be recognised from initial
recognition of the receivables.
Financial liabilities
A financial liability is recognised when the Group becomes a party to contractual promises of a financial
instrument. Financial liabilities are initially measured at their fair value, adjusted for transaction costs
(where applicable). In subsequent periods, financial liabilities are recognised at amortised cost using the
effective interest method.
A financial liability is derecognised when the obligation under the liability is discharged or cancelled or
expires. When an existing financial liability is replaced by another from the same lender on substantially
different terms, or the terms of an existing liability are substantially modified, such an exchange or
modification is treated as a derecognition of the original liability and the recognition of a new liability, and
the difference in the respective carrying amounts is recognised in the statement of profit or loss and other
comprehensive income.
The Group classifies its financial liabilities as trade payables and other short-term monetary liabilities,
which are initially recognised at fair value and subsequently carried at amortised cost using the effective
interest method.
Convertible loan note
Convertible loan notes are accounted for as compound financial instruments, comprising a liability
component and an equity component. On initial recognition, the fair value of the liability component is
determined using a market rate of interest for a similar debt instrument without a conversion feature. The
difference between the gross proceeds of the issue and the fair value of the liability component is
recognized in equity as the equity component of the convertible instrument, net of transaction costs.
Subsequent to initial recognition, the liability component is measured at amortized cost using the effective
interest method. The equity component is not remeasured after initial recognition. Interest expense is
recognized in profit or loss on the liability component using the effective interest rate method.
2.18.
Segmental analysis
In the opinion of the directors, the group has one class of business being social media advertising. The
groups primary reporting format is determined by geographical segment. There is currently only one
geographical reporting segment which is Hong Kong.
2.19.
Leases
Definition of a lease
A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset
for a period of time in exchange for consideration.
For contracts entered into or modified or arising from business combinations on or after the date of initial
application, the Group assesses whether a contract is or contains a lease based on the definition under
IFRS 16 at inception, modification date or acquisition date, as appropriate. Such contract will not be
reassessed unless the terms and conditions of the contract are subsequently changed.
The Group as a lessee
Allocation of consideration to components of a contract.
For a contract that contains a lease component and one or more additional lease or non-lease
components, the Group allocates the consideration in the contract to each lease component on the basis
of the relative stand-alone price of the lease component and the aggregate stand-alone price of the non-
lease components and the aggregate stand-alone price of non-lease components.
Non-lease components are separated from lease component on the basis of their relative stand-alone
prices.
As a practical expedient, leases with similar characteristics are accounted on a portfolio basis when the
Group reasonably expects that the effects on the consolidated financial statements would not differ
materially from individual leases within the portfolio.
Short-term leases
The Group applies the short-term lease recognition exemption to leases that have a lease term of 12
months or less from the commencement date and do not contain a purchase option. Lease payments on
short-term leases are recognised as expense on a straight-line basis or another systematic basis over the
lease term.
Right-of-use assets
The cost of right-of-use asset includes:
\ue001
the amount of the initial measurement of the lease liability;
\ue001
any lease payments made at or before the commencement date, less any lease incentives received;
\ue001
any initial direct costs incurred by the Group; and
\ue001
an estimate of costs to be incurred by the Group in dismantling and removing the underlying assets,
restoring the site on which it is located or restoring the underlying asset to the condition required
by the terms and conditions of the lease.
Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and
adjusted for any remeasurement of lease liabilities.
Right-of-use assets in which the Group is reasonably certain to obtain ownership of the underlying leased
assets at the end of the lease term are depreciated from commencement date to the end of the useful
life. Otherwise, right-of-use assets are depreciated on a straight-line basis over the shorter of its
estimated useful life and the lease term.
The Group presents right-of-use assets as a separate line item on the consolidated statement of financial
position.
Refundable rental deposits
Refundable rental deposits paid are accounted under IFRS 9 and initially measured at fair value.
Adjustments to fair value at initial recognition are considered as additional lease payments and included
in the cost of right-of-use assets.
Lease liabilities
When recognising the lease liabilities for leases previously classified as operating leases, the Group has
applied incremental borrowing rates of the relevant group entities at the date of initial application. The
incremental borrowing rates applied by the relevant group entities.
The lease payments include:
\ue001
fixed payments (including in-substance fixed payments) less any lease incentives receivable;
\ue001
variable lease payments that depend on an index or a rate, initially measured using the index or rate
as at the commencement date;
\ue001
amounts expected to be payable by the Group under residual value guarantees; \u2022 the exercise price
of a purchase option if the Group is reasonably certain to exercise the option; and
\ue001
payments of penalties for terminating a lease, if the lease term reflects the Group exercising an
option to terminate the lease.
The Group presents lease liabilities as a separate line item on the consolidated statement of financial
position. ", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_0079": { "value": "2.1.
Statement of compliance
The consolidated financial statements have been prepared in accordance with UK adopted International
Accounting Standards. ", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_0084": { "value": "2.2.
Basis of preparation of the financial statements
The consolidated financial statements consolidate those of the Company and its subsidiaries (together the
\u201cGroup\u201d). The consolidated financial statements of the Group and the standalone financial statements of
the Company are prepared in accordance with applicable UK law and UK adopted International Accounting
Standards and as applied in accordance with the provisions of the Companies Act 2006. The Directors
consider that the financial information presented in these Financial Statements represents fairly the
financial position, operations and cash flows for the year, in conformity with the UK adopted IAS.
Consolidation
The consolidated financial statements include the financial statements of the Company and its
subsidiaries. All of the subsidiaries have the same reporting date of 31 December each year.
Changes in accounting policies
The accounting policies adopted in the preparation of these consolidated financial statements are
consistent with those followed in the preparation of the consolidated financial statements for the year
ended 31 December 2024, except for the adoption of the new standards and policies applicable for the
year ended 31 December 2025. 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:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_0091": { "value": "Consolidation
The consolidated financial statements include the financial statements of the Company and its
subsidiaries. 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_0092": { "value": "Changes in accounting policies
The accounting policies adopted in the preparation of these consolidated financial statements are
consistent with those followed in the preparation of the consolidated financial statements for the year
ended 31 December 2024, except for the adoption of the new standards and policies applicable for the
year ended 31 December 2025. 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_0093": { "value": "2.3.
New standards, interpretations and amendments effective in the current financial year have not had a
material impact on the consolidated Group financial statements.
The following amendments are effective for the period beginning 1 January 2025:
o
Lack of Exchangeability (Amendment to IAS 21)
o
Amendments to the SASB standards
The following new and revised IFRS Standards have been issued but are not yet effective and not early
adopted by the Company are as follows:
o
Amendments to the Classification and Measurement of Financial Instruments (Amendments to
IFRS 9 and IFRS7) - Effective 1 January 2026
o
Annual Improvements to IFRS Accounting Standards (Volume 11) - Effective 1 January 2026
o
Amendments to IFRS 9 and IFRS 7 regarding power purchase arrangements \u2013 Effective 1 January
2026
o
IFRS 18 Presentation and Disclosure in Financial Statements - Effective 1 January 2027
IFRS 19 Subsidiaries without public accountability- effective 1 January 2027
The Directors have not early adopted the Standards listed above. The Directors have determined that
they will not have a material impact on the financial statements of the Company in future periods if they
are to early adopt. ", "dimensions": { "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_0094": { "value": "2.4.
Going concern
The Group incurred a loss of HKD4,899k for the year ended 31 December 2025 (2024: loss of HKD6,638k)
and was in a net liability position of HKD57,692k as at that date (2024: HKD51,653k). These conditions
indicate the existence of a material uncertainty which may cast significant doubt on the Group\u2019s and the
Parent Company\u2019s ability to continue as a going concern.
In considering the appropriateness of preparing the financial statements on a going concern basis, the
Directors\u2019 have obtained written confirmations from certain shareholders, convertible loan note holders
and a Director that they will provide financial support to the Group and the Parent Company for a period
of at least twelve months from the date of approval of these financial statements.
The Group finances its day-to-day working capital requirements through available cash reserves and
shareholders\u2019 loans. In assessing going concern, the Directors have taken into account the written
confirmations of support, reviewed internal budgets, cash flow forecasts and are satisfied that there is a
reasonable expectation that the Group and the Parent Company have adequate resources to continue in
operational existence for the foreseeable future. Accordingly, the financial statements have been
prepared on a going concern basis.
The financial statements do not include any adjustments that would be required if the Group and the
Parent Company were unable to continue as a going concern. ", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00277": { "value": "2.5.
Subsidiaries and non-controlling interests and GVMH PLC and its subsidiaries reorganisation
accounting
Subsidiaries are all entities over which Grand Vision Media Holdings Plc has the power to govern the
financial and operating policies generally accompanying a shareholding of more than one half of the voting
rights. The existence and effect of potential voting rights that are currently exercisable or convertible are
considered when assessing whether the Group controls another entity. Subsidiaries are fully consolidated
from the date on which control is transferred to the Company. They are de-consolidated from the date
that control ceases.
In June 2018, Grand Vision Media Holdings Plc (\u201cCompany\u201d) acquired the entire issued share capital of
GVC Holdings Limited (\u201clegal subsidiary\u201d) in exchange of issuance of shares to GVC Holdings Limited.
As
the legal subsidiary is reversed into the Company (the legal parent), which originally was a publicly listed
cash shell company, this transaction cannot be considered a business combination, as the Company, the
accounting acquiree does not meet the definition of a business, under IFRS 3 \u2018Business Combinations\u2019.
However, the accounting for such capital transaction should be treated as a share- based payment
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
the fair value of Grand Vision Media Holdings PLC\u2019s (the accounting acquiree) identifiable net assets
represents a service received by the accounting acquirer.
Although the consolidated financial information has been issued in the name of Grand Vision Media
Holdings PLC, the legal parent, it represents in substance continuation of the financial information of the
legal subsidiary.
The assets and liabilities of the legal subsidiary are recognized and measured in the Group financial
statements at the pre-combination carrying amounts and not re-stated at fair value.
The retained earnings and other reserves balances recognized in the Group financial statements reflect
the retained earnings and other reserves balances of the legal subsidiary immediately before the business
combination and the results of the period from June 2018 to the date of the business combination are
those of the legal subsidiary only. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_0051": { "value": "Grand Vision Media Holdings PLC\u2019s", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_0058": { "value": "PLC\u2019s", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00278": { "value": "2.6.
Property, plant and equipment
The property, plant and equipment are stated at cost less accumulated depreciation and impairment
losses. Gains or losses arising from the retirement or disposal of an item of property, plant and equipment
are determined as the difference between the net disposal proceeds and the carrying amount of the item
and are recognised in profit or loss on the date of retirement or disposal.
Depreciation is calculated to write off the cost of items of property, plant and equipment, less their
estimated residual value, if any, using the straight-line method over their estimated useful lives as follows:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
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.
The carrying value of the property, plant and equipment is compared to the higher of value in use and
the fair value less costs to sell. If the carrying value exceeds the higher of the value in use and fair value
less the costs to sell the asset, then the asset is impaired and its value reduced by recognising an
impairment provision. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00279": { "value": "2.6.
Property, plant and equipment
The property, plant and equipment are stated at cost less accumulated depreciation and impairment
losses. Gains or losses arising from the retirement or disposal of an item of property, plant and equipment
are determined as the difference between the net disposal proceeds and the carrying amount of the item
and are recognised in profit or loss on the date of retirement or disposal.
Depreciation is calculated to write off the cost of items of property, plant and equipment, less their
estimated residual value, if any, using the straight-line method over their estimated useful lives as follows:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
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.
The carrying value of the property, plant and equipment is compared to the higher of value in use and
the fair value less costs to sell. If the carrying value exceeds the higher of the value in use and fair value
less the costs to sell the asset, then the asset is impaired and its value reduced by recognising an
impairment provision. \n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Displays
\u00a0
Furniture,
\u00a0 \u00a0
\u00a0
panels and
Computer
fixtures &
Leasehold
Total
\u00a0
CMS
equipment
equipment
improvement
\u00a0
\u00a0
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
Cost
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
At 31 December 2023
16,467
330
343
252
17,392
Additions during the year 2024
-
-
-
-
-
At 31 December 2024
16,467
330
343
252
17,392
Additions during the year 2025
-
-
-
-
-
At 31 December 2025
16,467
330
343
252
17,392
Accumulated depreciation
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
At 31 December 2023
16,467
310
343
252
17,372
Charge for the year 2024
-
9
-
-
9
At 31 December 2024
16,467
319
343
252
17,381
Charge for the year 2025
-
6
-
-
6
At 31 December 2025
16,467
325
343
252
17,387
Net carrying amount
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
At 31 December 2025
-
5
-
-
5
At 31 December 2024
-
11
-
-
11
\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00296": { "value": "2.7.
Impairment of non-financial assets, other than inventories
At the end of each reporting period, property, plant and equipment and investments in a subsidiary are
reviewed to determine whether there is any indication that those assets have suffered an impairment
loss. If there is an indication of possible impairment, the recoverable amount of any affected asset (or
GVC Holdings Ltd and its subsidiaries of related assets) is estimated and compared with its carrying
amount. If an estimated recoverable amount is lower, the carrying amount is reduced to its estimated
recoverable amount, and an impairment loss is recognised immediately in profit or loss.
If an impairment loss subsequently reverses, the carrying amount of the asset (or GVC Holdings Ltd and
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
the asset (GVC Holdings Ltd and its subsidiaries of related assets) in prior years. A reversal of an
impairment loss is recognised immediately in profit or loss. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00297": { "value": "2.8.
Trade and other receivables
The Group classifies all its financial assets as trade and other receivables. The classification depends on
the purpose for which the financial assets were acquired.
Trade receivables and other receivables that have fixed or determinable payments that are not quoted in
an active market are classified as loans and receivables financial assets. Loans and receivables financial
assets are measured at amortised cost using the effective interest method, less any impairment loss.
The Group\u2019s loans and receivables financial assets comprise other receivables (excluding prepayments)
and cash and cash equivalents included in the Statement of Financial Position. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00298": { "value": "2.9.
Cash and cash equivalents
Cash and cash equivalents comprise cash and bank balance. Bank overdrafts that are repayable on
demand and form an integral part of GVMH PLC\u2019s cash management are also included as a component of
cash and cash equivalents for the purpose of the consolidated cash flow statement. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00303": { "value": "2.10.
Trade and other payables
Trade and other payables are initially recognised at fair value. They are subsequently measured at
amortised cost using the effective interest method unless the effect of discounting would be immaterial,
in which case they are stated at cost. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00304": { "value": "2.11.
Shareholders loan
Shareholders loans are initially recognised at fair value. They are subsequently measured at amortised
cost using the effective interest method. The difference between the fair value and the carrying amortised
cost (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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00305": { "value": "2.12.
Employee benefits
Short-term benefits
Wages, salaries, paid annual leave and sick leave, bonuses and non-monetary benefits are accrued in the
period in which the associated services are rendered by employees of the Group. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00306": { "value": "2.13.
Taxation
(i) Current tax
The tax currently payable is based on taxable profit for the period. Taxable profit differs from \u2018profit
before tax\u2019 as reported in the statement of profit or loss because of items of income or expense that are
taxable or deductible in other periods and items that are never taxable or deductible. Grand Vision Media
Holding Plc\u2019s current tax is calculated using rates that have been enacted during the reporting period.
(ii) Deferred tax
Deferred tax assets and liabilities are recognised where the carrying amount of an asset or liability in the
statement of financial position differs from its tax base, except for differences arising on:
\u2022
the initial recognition of goodwill;
\u2022
the initial recognition of an asset or liability in a transaction which is not a business combination
and at the time of the transaction affects neither accounting or taxable profit; and
\u2022
investments in subsidiaries where the Group is able to control the timing of the reversal of the
difference and it is probable that the difference will not reverse in the foreseeable future.
Recognition of deferred tax assets is restricted to those instances where it is probable that taxable profit
will be available against which the difference can be utilised.
The amount of the asset or liability is determined using tax rates that have been enacted or substantially
enacted by the balance sheet date and are expected to apply when the deferred tax liabilities or assets
are settled or recovered. Deferred tax balances are not discounted.
Deferred tax assets and liabilities are offset when the Group has a legally enforceable right to offset
current tax assets and liabilities. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00307": { "value": "(ii) Deferred tax
Deferred tax assets and liabilities are recognised where the carrying amount of an asset or liability in the
statement of financial position differs from its tax base, except for differences arising on:
\u2022
the initial recognition of goodwill;
\u2022
the initial recognition of an asset or liability in a transaction which is not a business combination
and at the time of the transaction affects neither accounting or taxable profit; and
\u2022
investments in subsidiaries where the Group is able to control the timing of the reversal of the
difference and it is probable that the difference will not reverse in the foreseeable future.
Recognition of deferred tax assets is restricted to those instances where it is probable that taxable profit
will be available against which the difference can be utilised.
The amount of the asset or liability is determined using tax rates that have been enacted or substantially
enacted by the balance sheet date and are expected to apply when the deferred tax liabilities or assets
are settled or recovered. Deferred tax balances are not discounted.
Deferred tax assets and liabilities are offset when the Group has a legally enforceable right to offset
current tax assets and liabilities. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00308": { "value": "2.14.
Provision and contingent liabilities
Provisions are recognised for other liabilities of uncertain timing or amount when the Group or the
Company has a legal or constructive obligation arising as a result of a past event, it is probable that an
outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made.
Where the time value of money is material, provisions are stated at the present value of the expenditure
expected to settle the obligation.
Where it is not probable that an outflow of economic benefits will be required, or the amount cannot be
estimated reliably, the obligation is disclosed as a contingent liability, unless the probability of outflow of
economic benefits is remote. Possible obligations, whose existence will only be confirmed by the
occurrence or non-occurrence of one or more future events are also disclosed as contingent liabilities
unless the probability of outflow of economic benefits is remote. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00309": { "value": "2.14.
Provision and contingent liabilities
Provisions are recognised for other liabilities of uncertain timing or amount when the Group or the
Company has a legal or constructive obligation arising as a result of a past event, it is probable that an
outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made.
Where the time value of money is material, provisions are stated at the present value of the expenditure
expected to settle the obligation.
Where it is not probable that an outflow of economic benefits will be required, or the amount cannot be
estimated reliably, the obligation is disclosed as a contingent liability, unless the probability of outflow of
economic benefits is remote. Possible obligations, whose existence will only be confirmed by the
occurrence or non-occurrence of one or more future events are also disclosed as contingent liabilities
unless the probability of outflow of economic benefits is remote. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00310": { "value": "2.15.
Revenue recognition
The company recognise revenue from contracts with customers when (or as) the company satisfies a
performance obligation by transferring a promised good or service (i.e., an asset) to a customer. An asset
is transferred when (or as) the customer obtains control of that asset. When (or as) a performance
obligation is satisfied, the company recognises as revenue the amount of the transaction price (which
includes estimates of variable consideration that are constrained in accordance with IFRS 15) that is
allocated to that performance obligation. Further details of the company\u2019s revenue and other income
recognition policies are as follows:
(i)
Service income is recognised as income on a straight-line based over the term, unless another
systematic basis is more representative of the time pattern of the user\u2019s benefit.
(ii)
Barter revenue is recognised only when the goods or services being exchanged are of a dissimilar
nature. Barter revenue is measured at the fair value of goods or services rendered, adjusted by the
amount of cash or cash equivalents received or paid. If the fair value of the goods or services
rendered cannot be reliably measured, the revenue is measured at the fair value of the goods or
services received, again adjusted by the amount of cash or cash equivalents received
(iii)
Interest income is recognised on a time-proportion basis using the effective interest method. When
a loan and receivable is impaired, the group reduces the carrying amount to its recoverable amount,
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
loan and receivables is recognised using the original effective interest rate. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00311": { "value": "(iii)
Interest income is recognised on a time-proportion basis using the effective interest method. When
a loan and receivable is impaired, the group reduces the carrying amount to its recoverable amount,
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
loan and receivables is recognised using the original effective interest rate. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00336": { "value": "2.16.
Translation of foreign currencies
Foreign currency transactions during the year are translated at the foreign exchange rates ruling at the
transaction dates. Monetary assets and liabilities denominated in foreign currencies are translated at the
foreign exchange rates ruling at the end of the reporting period. Exchange gains and losses are recognised
in profit or loss.
Non-monetary assets and liabilities that are measured in terms of historical cost in a foreign currency are
translated using the foreign exchange rates ruling at the transaction dates.
Non-monetary assets and liabilities denominated in foreign currencies that are stated at fair value are
translated using the foreign exchange rates ruling at the dates the fair value was measured.
The results of foreign operations are translated into Hong Kong dollars at the exchange rates
approximating the foreign exchange rates ruling at the dates of the transactions. Statement of financial
position items, including goodwill arising on consolidation of foreign operations, are translated into Hong
Kong dollars at the closing foreign exchange rates at the end of the reporting period. The resulting
exchange differences are recognised in other comprehensive income and accumulated separately in
equity as exchange reserve.
On disposal of a foreign operation, the cumulative amount of the exchange differences relating to that
foreign operation is reclassified from equity to profit or loss when the profit or loss on disposal is
recognised.
Exchange rates used in these accounts :
GBP/HKD : 10.46
RMB/HKD : 1.11
The functional currency of the Group is Hong Kong Dollars (HKD), its subsidiaries are also in HKD. The
functional currency of the Company is British Pound (GBP).
The presentational currency of the Group and the Company is HKD because a significant amount of its
transactions is in HKD.
Transactions entered by the Group\u2019s entities in a currency other than the functional currency are recorded
at the rates ruling when the transaction occur. Foreign currency monetary assets and liabilities are
translated at the rates ruling at the statement of financial position date. Exchange differences arising on
the re-translation of outstanding monetary assets and liabilities are also recognised in the income
statement. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00341": { "value": "2.17.
Financial instruments
IFRS 9 requires an entity to address the classification, measurement and recognition of financial assets
and liabilities.
Financial Assets
a) Classification
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);
and
\u2022
those to be measured at amortised cost.
The classification depends on the Group\u2019s business model for managing the financial assets and the
contractual terms of the cash flows.
For assets measured at fair value, gains and losses will be recorded either in profit or loss or in OCI. For
investments in equity instruments that are not held for trading, this will depend on whether the Group
has made an irrevocable election at the time of initial recognition to account for the equity investment
at fair value through other comprehensive income (FVOCI).
The Group classifies financial assets as at amortised costs only if both of the following criteria are met:
\u2022
the asset is held within a business model whose objective is to collect contractual cash flows;
and
\u2022
the contractual terms give rise to cash flows that are solely payment of principal and interest.
b) Recognition
Purchases and sales of financial assets are recognised on trade date (that is, the date on which the Group
commits to purchase or sell the asset). Financial assets are de-recognised when the rights to receive cash
flows from the financial assets have expired or have been transferred and the Group has transferred
substantially all the risks and rewards of ownership.
c) Measurement
At initial recognition, the Group measures a financial asset at its fair value plus, in the case of a financial
asset not at fair value through profit or loss (FVPL), transaction costs that are directly attributable to the
acquisition of the financial asset.
Transaction costs of financial assets carried at FVPL are expensed in profit or loss.
d) Impairment
The Group assesses, on a forward-looking basis, the expected credit losses associated with any debt
instruments carried at amortised cost. The impairment methodology applied depends on whether there
has been a significant increase in credit risk. For trade receivables, the Group applies the simplified
approach permitted by IFRS 9, which requires expected lifetime losses to be recognised from initial
recognition of the receivables.
Financial liabilities
A financial liability is recognised when the Group becomes a party to contractual promises of a financial
instrument. Financial liabilities are initially measured at their fair value, adjusted for transaction costs
(where applicable). In subsequent periods, financial liabilities are recognised at amortised cost using the
effective interest method.
A financial liability is derecognised when the obligation under the liability is discharged or cancelled or
expires. When an existing financial liability is replaced by another from the same lender on substantially
different terms, or the terms of an existing liability are substantially modified, such an exchange or
modification is treated as a derecognition of the original liability and the recognition of a new liability, and
the difference in the respective carrying amounts is recognised in the statement of profit or loss and other
comprehensive income.
The Group classifies its financial liabilities as trade payables and other short-term monetary liabilities,
which are initially recognised at fair value and subsequently carried at amortised cost using the effective
interest method.
Convertible loan note
Convertible loan notes are accounted for as compound financial instruments, comprising a liability
component and an equity component. On initial recognition, the fair value of the liability component is
determined using a market rate of interest for a similar debt instrument without a conversion feature. The
difference between the gross proceeds of the issue and the fair value of the liability component is
recognized in equity as the equity component of the convertible instrument, net of transaction costs.
Subsequent to initial recognition, the liability component is measured at amortized cost using the effective
interest method. The equity component is not remeasured after initial recognition. Interest expense is
recognized 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00342": { "value": "Financial Assets
a) Classification
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);
and
\u2022
those to be measured at amortised cost.
The classification depends on the Group\u2019s business model for managing the financial assets and the
contractual terms of the cash flows.
For assets measured at fair value, gains and losses will be recorded either in profit or loss or in OCI. For
investments in equity instruments that are not held for trading, this will depend on whether the Group
has made an irrevocable election at the time of initial recognition to account for the equity investment
at fair value through other comprehensive income (FVOCI).
The Group classifies financial assets as at amortised costs only if both of the following criteria are met:
\u2022
the asset is held within a business model whose objective is to collect contractual cash flows;
and
\u2022
the contractual terms give rise to cash flows that are solely payment of principal and interest.
b) Recognition
Purchases and sales of financial assets are recognised on trade date (that is, the date on which the Group
commits to purchase or sell the asset). Financial assets are de-recognised when the rights to receive cash
flows from the financial assets have expired or have been transferred and the Group has transferred
substantially all the risks and rewards of ownership.
c) Measurement
At initial recognition, the Group measures a financial asset at its fair value plus, in the case of a financial
asset not at fair value through profit or loss (FVPL), transaction costs that are directly attributable to the
acquisition of the financial asset.
Transaction costs of financial assets carried at FVPL are expensed in profit or loss.
d) Impairment
The Group assesses, on a forward-looking basis, the expected credit losses associated with any debt
instruments carried at amortised cost. The impairment methodology applied depends on whether there
has been a significant increase in credit risk. For trade receivables, the Group applies the simplified
approach permitted by IFRS 9, which requires expected lifetime losses to be recognised from initial
recognition of the receivables. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00343": { "value": "c) Measurement
At initial recognition, the Group measures a financial asset at its fair value plus, in the case of a financial
asset not at fair value through profit or loss (FVPL), transaction costs that are directly attributable to the
acquisition of the financial asset.
Transaction costs of financial assets carried at FVPL are expensed in profit or loss. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00344": { "value": "d) Impairment
The Group assesses, on a forward-looking basis, the expected credit losses associated with any debt
instruments carried at amortised cost. The impairment methodology applied depends on whether there
has been a significant increase in credit risk. For trade receivables, the Group applies the simplified
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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00345": { "value": "Financial liabilities
A financial liability is recognised when the Group becomes a party to contractual promises of a financial
instrument. Financial liabilities are initially measured at their fair value, adjusted for transaction costs
(where applicable). In subsequent periods, financial liabilities are recognised at amortised cost using the
effective interest method.
A financial liability is derecognised when the obligation under the liability is discharged or cancelled or
expires. When an existing financial liability is replaced by another from the same lender on substantially
different terms, or the terms of an existing liability are substantially modified, such an exchange or
modification is treated as a derecognition of the original liability and the recognition of a new liability, and
the difference in the respective carrying amounts is recognised in the statement of profit or loss and other
comprehensive income.
The Group classifies its financial liabilities as trade payables and other short-term monetary liabilities,
which are initially recognised at fair value and subsequently carried at amortised cost using the effective
interest method.
Convertible loan note
Convertible loan notes are accounted for as compound financial instruments, comprising a liability
component and an equity component. On initial recognition, the fair value of the liability component is
determined using a market rate of interest for a similar debt instrument without a conversion feature. The
difference between the gross proceeds of the issue and the fair value of the liability component is
recognized in equity as the equity component of the convertible instrument, net of transaction costs.
Subsequent to initial recognition, the liability component is measured at amortized cost using the effective
interest method. The equity component is not remeasured after initial recognition. Interest expense is
recognized 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00346": { "value": "2.18.
Segmental analysis
In the opinion of the directors, the group has one class of business being social media advertising. The
groups primary reporting format is determined by geographical segment. There is currently only one
geographical reporting segment which is Hong Kong.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00349": { "value": "2.19.
Leases
Definition of a lease
A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset
for a period of time in exchange for consideration.
For contracts entered into or modified or arising from business combinations on or after the date of initial
application, the Group assesses whether a contract is or contains a lease based on the definition under
IFRS 16 at inception, modification date or acquisition date, as appropriate. Such contract will not be
reassessed unless the terms and conditions of the contract are subsequently changed.
The Group as a lessee
Allocation of consideration to components of a contract.
For a contract that contains a lease component and one or more additional lease or non-lease
components, the Group allocates the consideration in the contract to each lease component on the basis
of the relative stand-alone price of the lease component and the aggregate stand-alone price of the non-
lease components and the aggregate stand-alone price of non-lease components.
Non-lease components are separated from lease component on the basis of their relative stand-alone
prices.
As a practical expedient, leases with similar characteristics are accounted on a portfolio basis when the
Group reasonably expects that the effects on the consolidated financial statements would not differ
materially from individual leases within the portfolio.
Short-term leases
The Group applies the short-term lease recognition exemption to leases that have a lease term of 12
months or less from the commencement date and do not contain a purchase option. Lease payments on
short-term leases are recognised as expense on a straight-line basis or another systematic basis over the
lease term.
Right-of-use assets
The cost of right-of-use asset includes:
\ue001
the amount of the initial measurement of the lease liability;
\ue001
any lease payments made at or before the commencement date, less any lease incentives received;
\ue001
any initial direct costs incurred by the Group; and
\ue001
an estimate of costs to be incurred by the Group in dismantling and removing the underlying assets,
restoring the site on which it is located or restoring the underlying asset to the condition required
by the terms and conditions of the lease.
Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and
adjusted for any remeasurement of lease liabilities.
Right-of-use assets in which the Group is reasonably certain to obtain ownership of the underlying leased
assets at the end of the lease term are depreciated from commencement date to the end of the useful
life. Otherwise, right-of-use assets are depreciated on a straight-line basis over the shorter of its
estimated useful life and the lease term.
The Group presents right-of-use assets as a separate line item on the consolidated statement of financial
position.
Refundable rental deposits
Refundable rental deposits paid are accounted under IFRS 9 and initially measured at fair value.
Adjustments to fair value at initial recognition are considered as additional lease payments and included
in the cost of right-of-use assets.
Lease liabilities
When recognising the lease liabilities for leases previously classified as operating leases, the Group has
applied incremental borrowing rates of the relevant group entities at the date of initial application. The
incremental borrowing rates applied by the relevant group entities.
The lease payments include:
\ue001
fixed payments (including in-substance fixed payments) less any lease incentives receivable;
\ue001
variable lease payments that depend on an index or a rate, initially measured using the index or rate
as at the commencement date;
\ue001
amounts expected to be payable by the Group under residual value guarantees; \u2022 the exercise price
of a purchase option if the Group is reasonably certain to exercise the option; and
\ue001
payments of penalties for terminating a lease, if the lease term reflects the Group exercising an
option to terminate the lease.
The Group presents lease liabilities as a separate line item on the consolidated statement of financial
position. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_0098": { "value": "3.
Summary of Critical Accounting Estimates and judgements
The preparation of financial information in conformity with IFRS requires the use of certain critical accounting
estimates. It also requires the Directors to exercise their judgement in the process of applying the accounting
policies which are detailed above. These judgements are continually evaluated by the Directors and
management and are based on historical experience and other factors, including expectations of future events
that are believed to be reasonable under the circumstances.
The key estimates and underlying assumptions concerning the future and other key sources of estimation
uncertainty at the statement of financial position date, that have a significant risk of causing a material
adjustment to the carrying amounts of assets and liabilities within the next financial period are reviewed on an
ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised
if the revision affects only that period, or in the period of the revision and future periods if the revision affects
both current and future periods.
The estimates and judgements which have a significant risk of causing a material adjustment to the carrying
amount of assets and liabilities, as well as the recognition of revenue, within the next financial year are
discussed below:
\u2022 Provision for impairment on trade receivables
The Group determines the provision for impairment on trade receivables. This estimate is based on the credit
history of the customers and the current market condition. Management reassesses the adequacy of provision
on a regular basis by reviewing the individual account based on past credit history and any prior knowledge of
debtor insolvency or other credit risk which might not be easily accessible public information and market
volatility might bear a significant impact which might not be easily ascertained.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_0099": { "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
history of the customers and the current market condition. Management reassesses the adequacy of provision
on a regular basis by reviewing the individual account based on past credit history and any prior knowledge of
debtor insolvency or other credit risk which might not be easily accessible public information and market
volatility might bear a significant impact which might not be easily ascertained.", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00102": { "value": "4.
Revenue and other income
Details of GVMH PLC and its subsidiaries\u2019 revenue and other income is as follows:
\u00a0
Group
Group
Company
Company
\u00a0
2025
2024
2025
2024
\u00a0
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
Revenue
\u00a0 \u00a0 \u00a0 \u00a0
Digital marketing income
3,773
3,431
-
-
Other
-
-
-
-
\u00a0
3,773
3,431
-
-
Other income
\u00a0 \u00a0 \u00a0 \u00a0
Sundry income
-
7
-
-
\u00a0
-
7
-
-
\nAll revenue is earned outside the UK.", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00107": { "value": "Revenue and other income
Details of GVMH PLC and its subsidiaries\u2019 revenue and other income is as follows:
\u00a0
Group
Group
Company
Company
\u00a0
2025
2024
2025
2024
\u00a0
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
Revenue
\u00a0 \u00a0 \u00a0 \u00a0
Digital marketing income
3,773
3,431
-
-
Other
-
-
-
-
\u00a0
3,773
3,431
-
-
Other income
\u00a0 \u00a0 \u00a0 \u00a0
Sundry income
-
7
-
-
\u00a0
-
7
-
-
All revenue is earned outside the UK.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00111": { "value": "5.
Finance costs
\u00a0
Group
Group
Company
Company
\u00a0
2025
2024
2025
2024
\u00a0
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
Finance costs
\u00a0 \u00a0 \u00a0 \u00a0
Interest expense on lease liabilities
-
6
-
-
\u00a0
-
6
-
-
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00110": { "value": "5.
Finance costs
\u00a0
Group
Group
Company
Company
\u00a0
2025
2024
2025
2024
\u00a0
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
Finance costs
\u00a0 \u00a0 \u00a0 \u00a0
Interest expense on lease liabilities
-
6
-
-
\u00a0
-
6
-
-
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00112": { "value": "6.
Administrative expenses
\u00a0
Group
Group
Company
Company
\u00a0
2025
2024
2025
2024
\u00a0
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
Audit fees
1,109
843
984
719
Depreciation and amortisation
6
536
-
-
Legal and professional fee
622
546
459
519
Office rental
644
94
-
-
Overseas travelling
70
71
-
-
Other
764
896
34
27
Director\u2019s fees and emoluments
-
1,202
614
599
Wages and Salaries
2,466
2,106
-
-
\u00a0
5,681
6,294
2,091
1,864
\n
Employee numbers
No.
No.
No.
No.
Management
3
3
2
2
Operations
6
8
-
-
\u00a0
9
11
2
2
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00127": { "value": "
\u00a0
Group
Group
Company
Company
\u00a0
2025
2024
2025
2024
\u00a0
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
Audit fees
1,109
843
984
719
Depreciation and amortisation
6
536
-
-
Legal and professional fee
622
546
459
519
Office rental
644
94
-
-
Overseas travelling
70
71
-
-
Other
764
896
34
27
Director\u2019s fees and emoluments
-
1,202
614
599
Wages and Salaries
2,466
2,106
-
-
\u00a0
5,681
6,294
2,091
1,864
", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00113": { "value": "
Employee numbers
No.
No.
No.
No.
Management
3
3
2
2
Operations
6
8
-
-
\u00a0
9
11
2
2
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00116": { "value": "7.
Income tax expense
No tax provision made in the accounts as GVMH PLC and its subsidiaries do not have any taxable profits for the
year (2024: nil).
Reconciliation between tax expenses and accounting profit at applicable tax rates of 16.5% in Hong Kong and
19% in the UK and 25% in PRC.
\u00a0
Group
Group
Company
Company
\u00a0
2025
2024
2025
2024
\u00a0
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
Loss before tax
(4,899)
(6,638)
(2,091)
(1,826)
Notional tax on loss before taxation, calculated at
\u00a0 \u00a0 \u00a0 \u00a0
the rates applicable to loss in the countries
(940)
(1,141)
(397)
(347)
concerned
\u00a0 \u00a0 \u00a0 \u00a0
Tax effect on unrecognised tax loss
940
1,141
397
347
Actual tax expenses
-
-
-
-
\n
GVMH PLC and its subsidiaries has not recognised deferred tax assets of HK$4,427,763 (2024: HK$4,201,127) in
respect of accelerated depreciation over capital allowances. No deferred tax asset has been recognised on the
accumulated tax losses of HK$26,834,925 (2024:HK$25,461,373) as the availability of future taxable profits
against which the assets can be utilised is uncertain at 31 December 2025.
The Group of tax losses arising in Hong Kong that are available indefinitely for offsetting against future taxable
profits of the companies in which the losses arose. The tax losses arising in the PRC that will expire in one to
five years for offsetting against future taxable. ", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00125": { "value": "GVMH PLC and its subsidiaries has not recognised deferred tax assets of HK$4,427,763 (2024: HK$4,201,127) in
respect of accelerated depreciation over capital allowances. No deferred tax asset has been recognised on the
accumulated tax losses of HK$26,834,925 (2024:HK$25,461,373) as the availability of future taxable profits
against which the assets can be utilised is uncertain at 31 December 2025.
The Group of tax losses arising in Hong Kong that are available indefinitely for offsetting against future taxable
profits of the companies in which the losses arose. The tax losses arising in the PRC that will expire in one to
five years for offsetting against future taxable. ", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00126": { "value": "8.
Loss per share
The calculation of basic and diluted loss per share is based on the Group\u2019s loss attributable to shareholders of
Company, details are as follows:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Group
Group
Company
Company
\u00a0
2025
2024
2025
2024
\u00a0
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
Loss attributable to equity holder of parent
\u00a0 \u00a0 \u00a0 \u00a0
company
(4,833)
(6,226)
(2,091)
(1,826)
Weighted average number of shares
96,287,079
96,287,079
96,287,079
96,287,079
Basic and diluted loss per share HK$
(0.05)
(0.06)
(0.02)
(0.02)
\n
There were no potential dilutive ordinary shares in existence during the year ended 31 December 2025 or the
years ended 31 December 2024, and hence diluted earnings per share is the same as the basic earnings per
share. ", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00138": { "value": "9.
Property, plant and equipment
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Displays
\u00a0
Furniture,
\u00a0 \u00a0
\u00a0
panels and
Computer
fixtures &
Leasehold
Total
\u00a0
CMS
equipment
equipment
improvement
\u00a0
\u00a0
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
Cost
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
At 31 December 2023
16,467
330
343
252
17,392
Additions during the year 2024
-
-
-
-
-
At 31 December 2024
16,467
330
343
252
17,392
Additions during the year 2025
-
-
-
-
-
At 31 December 2025
16,467
330
343
252
17,392
Accumulated depreciation
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
At 31 December 2023
16,467
310
343
252
17,372
Charge for the year 2024
-
9
-
-
9
At 31 December 2024
16,467
319
343
252
17,381
Charge for the year 2025
-
6
-
-
6
At 31 December 2025
16,467
325
343
252
17,387
Net carrying amount
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
At 31 December 2025
-
5
-
-
5
At 31 December 2024
-
11
-
-
11
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00172": { "value": "\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Displays
\u00a0
Furniture,
\u00a0 \u00a0
\u00a0
panels and
Computer
fixtures &
Leasehold
Total
\u00a0
CMS
equipment
equipment
improvement
\u00a0
\u00a0
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
Cost
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
At 31 December 2023
16,467
330
343
252
17,392
Additions during the year 2024
-
-
-
-
-
At 31 December 2024
16,467
330
343
252
17,392
Additions during the year 2025
-
-
-
-
-
At 31 December 2025
16,467
330
343
252
17,392
Accumulated depreciation
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
At 31 December 2023
16,467
310
343
252
17,372
Charge for the year 2024
-
9
-
-
9
At 31 December 2024
16,467
319
343
252
17,381
Charge for the year 2025
-
6
-
-
6
At 31 December 2025
16,467
325
343
252
17,387
Net carrying amount
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
At 31 December 2025
-
5
-
-
5
At 31 December 2024
-
11
-
-
11
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00139": { "value": "10.
Investments in Subsidiaries
The Company invested an amount of HK$114,572k in GVC Holdings Limited and this investment was impaired
fully in earlier years. GVC Holdings Limited is an intermediary investment holding company with subsidiaries in
Hong Kong and China. For list of all Group\u2019s direct and indirect subsidairies, refer note 26.", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00140": { "value": "11.
Trade and other receivables
\u00a0
Group
Group
Company
Company
\u00a0
2025
2024
2025
2024
\u00a0
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
Deposits and prepayments
179
192
66
71
Trade receivables
303
213
-
-
\u00a0
482
405
66
71
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00141": { "value": "12.
Amount due from subsidiaries
Company
2025
2024
\u00a0
HK$\u2019000
HK$\u2019000
At 31 December
15,298
15,298
\u00a0
\u2500\u2500\u2500\u2500\u2500\u2500\u2500
\u2500\u2500\u2500\u2500\u2500\u2500\u2500
Impairment
\u00a0 \u00a0
At 1 January
(15,298)
(15,677)
Loans recovery from subsidiaries
-
38
Exchange Rate Difference
-
341
\u00a0
\u2500\u2500\u2500\u2500\u2500\u2500\u2500
\u2500\u2500\u2500\u2500\u2500\u2500\u2500
At 31 December
(15,298)
(15,298)
\u00a0
\u2500\u2500\u2500\u2500\u2500\u2500\u2500
\u2500\u2500\u2500\u2500\u2500\u2500\u2500
Net Carrying Amount
-
-
", "dimensions": { "concept": "gvmh:DisclosureOfAmountDueFromSubsidiariesTextBlock", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00142": { "value": "13.
Cash and cash equivalents
\u00a0
Group
Group
Company
Company
\u00a0
2025
2024
2025
2024
Cash and cash equivalents
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
Cash at bank and in hand
183
11
3
4
\u00a0
183
11
3
4
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00143": { "value": "14.
Trade and other payables
\u00a0
Group
Group
Company
Company
\u00a0
2025
2024
2025
2024
\u00a0
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
Trade payables
4,920
4,397
-
-
Accruals
4,487
5,060
1,678
1,240
Other payables
3,164
1,453
-
-
Total trade and other payables
12,571
10,910
1,678
1,240
\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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00144": { "value": "15.
Convertible loan
On 19 July 2019, the company issued \u00a3673k of convertible loan notes, which are redeemable on 1 July 2021 or
convertible into shares at 15p per share at any time before this date.
The holders of the loan notes have agreed to defer repayment of the loan until the Group has the funds available
for repayment and renegotiate the repayment date.
Subsequent measurement at
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
Original term of loan in years
2
2
Annual interest rate for equivalent non-
12%
12%
convertible
\u00a0 \u00a0
Convertible loan note amount
\u00a3673,104
\u00a3673,104
Liability value of the compound financial
\u00a3536,594
\u00a3536,594
instruments
\u00a0 \u00a0
Present value of principal at HKD
HKD5,615,338
HKD5,231,503
\n
As at 31 December 2025, the convertible loan notes are repayable on demand and accordingly reclassified to
current liabilities. No interest is payable on these convertible loans (2024: nil).
16.
Shareholders\u2019 loans
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Group
Group
Company
Company
\u00a0
2025
2024
2025
2024
Non-current
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
Shareholder's loan at amortised cost
1,025
953
1,025
953
Current
\u00a0 \u00a0 \u00a0 \u00a0
Shareholder's loan at amortised cost
21,387
21,387
-
-
\n
The shareholders' loan is unsecured, interest-free and repayable on demand; hence directors have considered
fair value of loan equals to face value. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00165": { "value": "17.
Share Capital
(a)
Issued share capital
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
Allotted, called
Number of
Share Capital
Share
Share
Share Premium
up and fully
shares
\u00a0
Capital
Premium
\u00a0
paid ordinary
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
shares of \u00a310p
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
each
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
\u00a0 \u00a0
\u00a3
HK$
\u00a3
HK$
Balance at 31
96,287,079
9,628,708
96,017,186
4,422,954
44,105,565
December 2025
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
and 31
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
December 2024
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
\n
The share capital of the Group represents the share capital of GVC Holdings Limited being the accounting
acquirer of the Reverse Takeover transaction that took place in 2018 and subsequent shares issued by the
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
excess 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": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00166": { "value": "(b)
Capital management
The Group objective when managing capital are to safeguard the Group\u2019s ability to continue as a going
concern, so that it can continue to provide returns for shareholders and benefit for other stakeholders,
and to provide an adequate return to shareholders.
The Group manages the capital structure and makes adjustments to it in the light of changes in economic
conditions and the risk characteristics of the underlying assets. In order to maintain or adjust the capital
structure, the Group may adjust the amount of dividends paid to shareholders, return capital to
shareholders, issue new shares, or sell assets to reduce debt. No changes were made in the objectives,
policies and processes during the year of 2025 and 2024.
The Group monitors\u2019 capital using a gearing ratio, which are calculated by dividing consolidated debts by
consolidated total shareholder's equity plus consolidated debt. The gearing ratio is currently high,
indicating that the Group is highly leveraged. To maintain financial stability, the management of the
Group will aim to manage the gearing ratio at a more reasonable level. ", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00167": { "value": "18.
Financial instruments
The Group has classified its financial assets and financial liabilities in the following categories:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Group
Group
Company
Company
\u00a0
2025
2024
2025
2024
Financial Assets
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
Trade receivables
303
213
-
-
Cash and cash equivalents
183
11
3
4
Total
486
224
3
4
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Group
Group
Company
Company
\u00a0
2025
2024
2025
2024
Financial liabilities at amortised cost
HK$\u2019000
HK$\u2019000
HK$\u2019000
HK$\u2019000
Trade and other payables
12,571
10,910
1,678
1,240
Shareholders' loan
22,412
22,340
1,025
953
Convertible loans
5,615
5,232
5,615
5,232
Amount due to a director
17,764
13,525
6,159
4,035
Financial liabilities at amortised cost
58,362
52,007
14,477
11,460
\n
The Group is 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 mainly
focus on minimising the potential adverse effects of these risks on its financial performance and position by
closely monitoring the individual exposure.
(a)
Credit risk
GVMH PLC and its subsidiaries are exposed to credit risk on financial assets, mainly attributable to trade
receivables. It sets credit limits on each individual customer and prior approval is required for any
transaction exceeding that limit. The customer with sound payment history would accumulate a higher
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
credit risk exposure.
At 31 December 2025, GVMH PLC and its subsidiaries has no concentration of risk and the maximum
exposure to credit risk is represented by the carrying amount of each financial asset. Management has
concluded that all the trade debtors is recoverable and no provision is made as of year-end.
(b)
Liquidity risk
GVMH PLC and its subsidiaries is exposed to liquidity risk on financial liabilities. It manages its funds
conservatively by maintaining a comfortable level of cash and cash equivalents in order to meet
continuous operational need. The financial support from shareholder have been arranged in order to fund
any emergency liquidity requirements.
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Within 12
Later than 1 year
\u00a0
The Group
months
but not 5 years
Carrying amount
As at 31 December 2025
\u00a0 \u00a0 \u00a0
Trade and other payables
12,571
-
12,571
Shareholders' loan \u2013 current
21,387
-
21,387
Convertible loans
5,615
-
5,615
Shareholders\u2019 loan \u2013 non-current
-
1,025
1,025
Amount due to Director
17,764
-
17,764
\u00a0
57,337
1,025
58,362
As at 31 December 2024
\u00a0 \u00a0 \u00a0
Trade and other payables
10,910
-
14,039
Shareholders' loan \u2013 current
21,387
-
21,387
Convertible loans
-
5,232
5,232
Shareholders\u2019 loan \u2013 non-current
-
953
953
Amount due to Director
13,525
-
13,525
\u00a0
45,822
6,185
52,007
The Company
\u00a0 \u00a0 \u00a0
As at 31 December 2025
\u00a0 \u00a0 \u00a0
Trade and other payables
1,678
-
1,678
Convertible loans
5,615
-
5,615
Shareholders' loan \u2013 non-current
-
1,025
1,025
Amount due to Director
6,159
-
6,159
\u00a0
13,452
1,025
14,477
As at 31 December 2024
\u00a0 \u00a0 \u00a0
Trade and other payables
1,240
-
1,240
Convertible loans
-
5,232
5,232
Shareholders' loan \u2013 non-current
-
953
953
Amount due to Director
4,035
-
4,035
\u00a0
5,275
6,185
11,460
\n
(c)
Interest rate risk
The Group has no exposure on fair value interest rate risk. It also has exposure on cash flow interest rate
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
the fair value fluctuation of the investments.
(d)
Currency risk
GVMH PLC and its subsidiaries purchases and sells in various foreign currencies, mainly RMB and GBP that
expose it to currency risk arising from such purchases and sales and the resulting receivables and the
payables.
GVMH PLC and its subsidiaries closely and continuously monitors the exposure on currency risk. Since HK
dollars are pegged to US dollars, there is no significant exposure expected on US dollars transactions and
balances.
In respect of purchases and payables, GVMH PLC and its subsidiaries controls its volume of purchase
orders to a tolerable level and avoids concentrating the purchases in a single foreign currency by
diversifying such foreign currency risk exposure.
In respect of sales and receivables, GVMH PLC and its subsidiaries sets a prudent credit limit to individual
customers who transact with it in other foreign currencies. The directors\u2019 approval is required on the
exposure to an individual customer or transaction that exceeds the limit.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00168": { "value": "The Group is 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 mainly
focus on minimising the potential adverse effects of these risks on its financial performance and position by
closely monitoring the individual exposure.
(a)
Credit risk
GVMH PLC and its subsidiaries are exposed to credit risk on financial assets, mainly attributable to trade
receivables. It sets credit limits on each individual customer and prior approval is required for any
transaction exceeding that limit. The customer with sound payment history would accumulate a higher
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
credit risk exposure.
At 31 December 2025, GVMH PLC and its subsidiaries has no concentration of risk and the maximum
exposure to credit risk is represented by the carrying amount of each financial asset. Management has
concluded that all the trade debtors is recoverable and no provision is made as of year-end.
(b)
Liquidity risk
GVMH PLC and its subsidiaries is exposed to liquidity risk on financial liabilities. It manages its funds
conservatively by maintaining a comfortable level of cash and cash equivalents in order to meet
continuous operational need. The financial support from shareholder have been arranged in order to fund
any emergency liquidity requirements.
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Within 12
Later than 1 year
\u00a0
The Group
months
but not 5 years
Carrying amount
As at 31 December 2025
\u00a0 \u00a0 \u00a0
Trade and other payables
12,571
-
12,571
Shareholders' loan \u2013 current
21,387
-
21,387
Convertible loans
5,615
-
5,615
Shareholders\u2019 loan \u2013 non-current
-
1,025
1,025
Amount due to Director
17,764
-
17,764
\u00a0
57,337
1,025
58,362
As at 31 December 2024
\u00a0 \u00a0 \u00a0
Trade and other payables
10,910
-
14,039
Shareholders' loan \u2013 current
21,387
-
21,387
Convertible loans
-
5,232
5,232
Shareholders\u2019 loan \u2013 non-current
-
953
953
Amount due to Director
13,525
-
13,525
\u00a0
45,822
6,185
52,007
The Company
\u00a0 \u00a0 \u00a0
As at 31 December 2025
\u00a0 \u00a0 \u00a0
Trade and other payables
1,678
-
1,678
Convertible loans
5,615
-
5,615
Shareholders' loan \u2013 non-current
-
1,025
1,025
Amount due to Director
6,159
-
6,159
\u00a0
13,452
1,025
14,477
As at 31 December 2024
\u00a0 \u00a0 \u00a0
Trade and other payables
1,240
-
1,240
Convertible loans
-
5,232
5,232
Shareholders' loan \u2013 non-current
-
953
953
Amount due to Director
4,035
-
4,035
\u00a0
5,275
6,185
11,460
\n
(c)
Interest rate risk
The Group has no exposure on fair value interest rate risk. It also has exposure on cash flow interest rate
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
the fair value fluctuation of the investments.
(d)
Currency risk
GVMH PLC and its subsidiaries purchases and sells in various foreign currencies, mainly RMB and GBP that
expose it to currency risk arising from such purchases and sales and the resulting receivables and the
payables.
GVMH PLC and its subsidiaries closely and continuously monitors the exposure on currency risk. Since HK
dollars are pegged to US dollars, there is no significant exposure expected on US dollars transactions and
balances.
In respect of purchases and payables, GVMH PLC and its subsidiaries controls its volume of purchase
orders to a tolerable level and avoids concentrating the purchases in a single foreign currency by
diversifying such foreign currency risk exposure.
In respect of sales and receivables, GVMH PLC and its subsidiaries sets a prudent credit limit to individual
customers who transact with it in other foreign currencies. The directors\u2019 approval is required on the
exposure to an individual customer or transaction that exceeds the limit.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00169": { "value": "(a)
Credit risk
GVMH PLC and its subsidiaries are exposed to credit risk on financial assets, mainly attributable to trade
receivables. It sets credit limits on each individual customer and prior approval is required for any
transaction exceeding that limit. The customer with sound payment history would accumulate a higher
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
credit risk exposure.
At 31 December 2025, GVMH PLC and its subsidiaries has no concentration of risk and the maximum
exposure to credit risk is represented by the carrying amount of each financial asset. Management has
concluded that all the trade debtors is recoverable and no provision is made as of year-end.", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00170": { "value": "(b)
Liquidity risk
GVMH PLC and its subsidiaries is exposed to liquidity risk on financial liabilities. It manages its funds
conservatively by maintaining a comfortable level of cash and cash equivalents in order to meet
continuous operational need. The financial support from shareholder have been arranged in order to fund
any emergency liquidity requirements.
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Within 12
Later than 1 year
\u00a0
The Group
months
but not 5 years
Carrying amount
As at 31 December 2025
\u00a0 \u00a0 \u00a0
Trade and other payables
12,571
-
12,571
Shareholders' loan \u2013 current
21,387
-
21,387
Convertible loans
5,615
-
5,615
Shareholders\u2019 loan \u2013 non-current
-
1,025
1,025
Amount due to Director
17,764
-
17,764
\u00a0
57,337
1,025
58,362
As at 31 December 2024
\u00a0 \u00a0 \u00a0
Trade and other payables
10,910
-
14,039
Shareholders' loan \u2013 current
21,387
-
21,387
Convertible loans
-
5,232
5,232
Shareholders\u2019 loan \u2013 non-current
-
953
953
Amount due to Director
13,525
-
13,525
\u00a0
45,822
6,185
52,007
The Company
\u00a0 \u00a0 \u00a0
As at 31 December 2025
\u00a0 \u00a0 \u00a0
Trade and other payables
1,678
-
1,678
Convertible loans
5,615
-
5,615
Shareholders' loan \u2013 non-current
-
1,025
1,025
Amount due to Director
6,159
-
6,159
\u00a0
13,452
1,025
14,477
As at 31 December 2024
\u00a0 \u00a0 \u00a0
Trade and other payables
1,240
-
1,240
Convertible loans
-
5,232
5,232
Shareholders' loan \u2013 non-current
-
953
953
Amount due to Director
4,035
-
4,035
\u00a0
5,275
6,185
11,460
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00171": { "value": "(c)
Interest rate risk
The Group has no exposure on fair value interest rate risk. It also has exposure on cash flow interest rate
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
the fair value fluctuation of the investments.
(d)
Currency risk
GVMH PLC and its subsidiaries purchases and sells in various foreign currencies, mainly RMB and GBP that
expose it to currency risk arising from such purchases and sales and the resulting receivables and the
payables.
GVMH PLC and its subsidiaries closely and continuously monitors the exposure on currency risk. Since HK
dollars are pegged to US dollars, there is no significant exposure expected on US dollars transactions and
balances.
In respect of purchases and payables, GVMH PLC and its subsidiaries controls its volume of purchase
orders to a tolerable level and avoids concentrating the purchases in a single foreign currency by
diversifying such foreign currency risk exposure.
In respect of sales and receivables, GVMH PLC and its subsidiaries sets a prudent credit limit to individual
customers who transact with it in other foreign currencies. The directors\u2019 approval is required on the
exposure to an individual customer or transaction that exceeds the limit.", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00213": { "value": "19.
Contingent liabilities
At 31 December 2025, GVMH PLC and its subsidiaries did not have any contingent liabilities.", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00212": { "value": "19.
Contingent liabilities
At 31 December 2025, GVMH PLC and its subsidiaries did not have any contingent liabilities. ", "dimensions": { "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00214": { "value": "20.
Material related party transactions
Key management personnel compensation
Key management are considered to be the directors of the Company. Details of their remuneration and equity
holdings are disclosed in the page 19 and page 12 of the Directors Report.
Transactions with subsidiarie
s
Transactions between the Group and its subsidiaries, which are related parties, have been eliminated on
consolidation. The balance due from subsidiaries at the year-end was nil due to fully impaired (2024: HK$Nil).
Transactions with director and shareholder
No interest recognised by the Group and the Company on outstanding balances during the year (2024: HK$Nil).
The balance due to the director and shareholder as following:
-
The balance due to a director, Mr. Jonathan Yat Pang Lo at the year end is HK$15,144k (2024:
HK$11,239k). The increase in payables reflects unpaid salary accrued at the year end and additional
funding received during the year.
-
The balance due to a director, Mr. Ajay Rajpal at the year end is HK$2,620k (2024: HK$2,117k). The
increase is due to unpaid fees for the year as of year-end.
-
The balance due to shareholder, Mr. Stephen Nai Wai Lo, at the year end is HK$17,362k (2024:
HK$17,290k). Mr. Stephen Nai Wai Lo is parent of Mr. Jonathan Yat Pang Lo. The movement is due to
changes in the exchange rate.
-
The gross balance due to Win Network International Limited including convertible loan at the year end is
HK$5,552k (2024: HK$5,217k). The ultimate shareholder of Win Network Limited is Mr. Stephen Nai Wai
Lo. The movement is due to changes in the exchange rate.
-
The gross balance due to shareholder, Pentawood Limited including convertible loan at the year end is
HK$5,305k (2024: HK$5,231k). The movement is due to changes in the exchange rate.
Transactions of convertible loans
No interest recognised by the Company during the year (2024: HK$Nil). The balance due under convertible loans
at the year-end was HK$5,615k (2024: HK$5,232k) and Mr. Stephen Nai Wai Lo (through Win Network) and
Pentawood Limited are one of the bonds holders and the gross amount of the bonds is HK$4,752k (2024:
HK$4,417k) and HK$1,056k (2024: HK$981k) respectively.", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00215": { "value": "Key management personnel compensation
Key management are considered to be the directors of the Company. Details of their remuneration and equity
holdings are disclosed in the page 19 and page 12 of the Directors Report.", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00236": { "value": "21.
Event after reporting period
At 31 December 2025, the Group did not have material non-adjusting events after the report period that have
significant impact on the financial position and operation of the Group. The financial support from shareholder
and director, Mr. Jonathan Yat Pang Lo has been arranged in order to fund any emergency liquidity
requirements.", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00263": { "value": "22.
List of subsidiaries
As at 31 December 2025 the following list contains only the particulars of subsidiaries which principally affected
the results, assets or liabilities of GVMH PLC and its subsidiaries.
\u00a0 \u00a0 \u00a0
Proportion of ownership interest
\u00a0
\u00a0 \u00a0
Particulars of
\u00a0 \u00a0 \u00a0 \u00a0
\u00a0
Place of
issued and
The Group\u2019s
Held by
\u00a0 \u00a0
\u00a0
incorporation
paid-up
effective
the
Held by the
\u00a0
Name of GVMH PLC
/ operation
capital
interest
Company
subsidiary
Principal activities
\u00a0
BVI/Hong
\u00a0 \u00a0 \u00a0 \u00a0
Investment
GVC Holdings Ltd
Kong
US$10,862
100%
100%
-
holdings
Founding
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0
Technology (Int'l)
Hong Kong
HK$10,000
70.0%
-
70%
Dormant
Ltd
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0
Grand Vision Media
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0
Limited
Hong Kong
HK$1,000,000
100%
-
100%
Advertising
Grand Vision Media
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
3D panel
Network Limited
Hong Kong
HK$7,824,268
100.0%
-
100%
advertising
Ying Interactive
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
Social Media
Marketing Services
Hong Kong
HK$4,900,000
55.0%
55%
-
Marketing
Ltd
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0
Shanghai Hongshi
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
3D panel
Culture Media Co.,
PRC
RBM5,874,000
100.0%
-
100%
advertising
Ltd
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0
", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "TagsThatMustBeAppliedIfCorrespondingInformationIsPresentInAReport_Label_00272": { "value": "23. Control At 31 December 2025, there is no one controlling party.", "dimensions": { "concept": "gvmh:DisclosureOfControl", "language": "en", "entity": "scheme:213800Q5L7DJW9MNP897", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }