HKSI Institute AR2025

CONSOLIDATED STATEMENT OF FINANCIAL POSITION 綜合財務狀況表 at 31 March 2025 (Expressed in Hong Kong dollars) 截至二零二五年三月三十一日止年度（以港幣列示） Note 2025 2024 附註 Non-current assets 非流動資產 Property, plant and equipment 物業、廠房和設備 9 $ 27,608,791 $ 32,487,107 Deposits 按金 11 1,405,169 1,405,169 $ $29,013,960 $ $33,892,276 Current assets 流動資產 Deposits, prepayments and other receivables 按金、預付款和其他應收款 11 $ 6,159,041 $ 4,950,379 Time deposits with bank 銀行定期存款 12 11,369,045 14,025,391 Cash and bank balances 現金及銀行結餘 12 18,286,440 14,085,547 $ 35,814,526 $ 33,061,317 Current liabilities 流動負債 Accruals and other payables 應計費用和其他應付款 13(a) $ 2,785,483 $ 2,547,490 Contract liabilities and deferred income 合約負債及遞延收入 13(b) 6,796,119 5,240,934 Amount due to the Government of the Hong Kong Special Administrative Region (“HKSAR Government”) 應付香港特別行政區政府款項 15 4,369,730 3,357,258 Lease liabilities 租賃負債 16 3,613,843 3,152,822 $ 17,565,175 $ 14,298,504 Net current assets 流動資產淨值 $ 18,249,351 $ 18,762,813 Total assets less current liabilities 資產總值減流動負債 $ 47,263,311 $ 52,655,089 Non-current liabilities 非流動負債 Contract liabilities and deferred income 合約負債及遞延收入 13(b) $ 390,930 $ 503,220 Provisions 撥備 14 1,993,000 1,993,000 Lease liabilities 租賃負債 16 20,740,218 24,384,571 $ 23,124,148 $ 26,880,791 Net assets 資產淨值 $ 24,139,163 $ 25,774,298 Representing: 代表： General fund 普通基金 17(a) $ 24,685,256 $ 26,262,688 Exchange reserve 匯兌儲備 17(b) (546,093) (488,390) $ 24,139,163 $ 25,774,298 Approved and authorised for issue by the board of directors on 21 October 2025. ) Mr Liem Chi Kit Kevin ) ) Directors Mr Lui Chi Wang ) ) 董事局於二零二五年十月二十一日核准並許可 發出。 ) 林子傑先生 ) ) 董事 呂志宏先生 ) ) The notes on pages 61 to 86 form part of these financial statements. 第 61 至第 86 頁的附註屬本財務報表的一部分。 HKSI Institute Annual Report 2025 58