2023年香港中華游樂會年報

29 Annual Report 2023 1. 本會資料 CLUB INFORMATION 本會是根據香港《公司條例》在香港註冊成立之擔保有限公司，註冊辦事處位於香港大坑銅鑼灣道 123號。 本會主要提供康樂設施包括網球、高爾夫球、羽毛球、壁球、游泳及其他體育康樂活動。本會同時 亦向會員提供中西式餐飲服務。 本會之呈報貨幣為港幣。除另有列明外，本財務報表以港元為單元列示。 The Club was incorporated in Hong Kong under the Hong Kong Companies Ordinance and limited by guarantee with registered office located at 123 Tung Lo Wan Road, Tai Hang, Hong Kong. The Club principally engages in promotion and provision of facilities for tennis, golf, badminton, squash, swimming and other sports and recreational activities. The Club also provides facilities for food and beverages to its members. These financial statements cover the Club individually and are presented in Hong Kong dollars (HK$) unless otherwise stated. 2. 遵例聲明 STATEMENT OF COMPLIANCE 本財務報表是按照香港會計師公會所頒布所有適用的《香港財務報告準則》此統稱包括所有適用的 個別《香港財務報告準則》、《香港會計準則》和詮釋、香港公認會計原則和香港《公司條例》的 規定編製。 The financial statements have been prepared in accordance with all applicable Hong Kong Financial Reporting Standards (HKFRSs), which includes all applicable individual Hong Kong Financial Reporting Standards, Hong Kong Accounting Standards (HKASs) and Interpretations issued by the Hong Kong Institute of Certified Public Accountants (HKICPA), accounting principles generally accepted in Hong Kong and the requirement of the Hong Kong Companies Ordinance. 3. 採用新增及經修訂之香港財務報告準則 ADOPTION OF NEW AND REVISED HONG KONG FINANCIAL REPORTING STANDARDS (a) 新訂及經修訂香港財務報告準則的影響 Impact of new and revised Hong Kong Financial Reporting Standards (“HKFRSs”) 於本年度，本會已採用與本會運作有關且於本會會計期間生效之所有由香港會計師公會頒佈的新訂 及經修訂的香港財務報告準則、修訂本及詮釋。 In the current year, the Club has applied all of the new and revised standards, amendments and interpretations issued by the Hong Kong Institute of Certified Public Accountants (HKICPA) that are relevant to it’s operations and effective for the current accounting period of the Club. 採用新訂及經修訂香港財務報告準則之影響詳述如下： The impact of the application of the new and revised HKFRSs is discussed below: 財務報表註釋 NOTES TO THE FINANCIAL STATEMENTS 截至二零二三年十二月三十一日止年度 FOR THE YEAR ENDED 31ST DECEMBER, 2023