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HONG KONG PARALYMPIC Commlttee & SPORTS

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HONG KONG PARALYMPIC Commlttee & SPORTS HONG KONG PARALYMPIC COMMlTTEE & SPORTS ASSOCIATION FOR THE PHYSICALL Y DISABLED (“Thc Associatiollη 香港正是疾人奧委會暨傷殘人士體育協會 REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2016 CO型工E型工宣 h學且 Report ofthe Executive Committee 1 - 3 Inclepenclent Auclit凹 's Report 4 - 5 Statemcnt of Comprehensive Income 6 Stalemcnl of Financial Positio n 7 Statemcnt of Changes in Funcl ancl Reserves B Stalement ofCash Flows 9 Notes to the Fi nancial Statements 10 - 38 ilIFILFIL HONG KONG PARALYMPIC COMMITTEE & SPORTS ASSOCIATION FOR THE PHYSICALLY DISABLED ("The AssoCÎation") 香港殘疾人奧委會暨傷殘人士體育協會 REPORT OF THE EXECUTIVE COMMITTEE The l11 el11 bers of the executive cO l11 l11 i 吐 ee subl11 it herewith lheir annual report logether with the alldited fi nancial statel11 enls for the year ended 31 March 20 16 Principal Place of Activity Hong Kong ParalYl11 pic COl11l11 ittee & S1'Ol1S Associat ion for the Physically Disabled (“the Associati on") 的 a charitable organisation incorporated and dO l11 ici led in Hong Kong and has its registered office and pr incipal 1'lace of act 川 ty at Roo l11 s 14 1- 148 , G/F., Block B, Mei FlIng HO ll se, Mei La l11 Estate, Shatin , New Terri tories, Hong Kong Status and PrinCÎpal Activity of the Association The Association was in corporated lInder the predecessor Hong Kong CO l11 pal1 ies Ordinance (Ca1'. 32) 0 11 17 Novel11 ber 1997 to take over the l11 anage l11目前 ， assets and li abilities of an lInincorporated body na l11 ed Hong Kong SpO ltS Association for the Physically Disabled. It is a charitable organisation li l11 ited by 且 lI arantee and is engaged in vario ll s activities to pro l11 ote and organise sports and physical recreation fOl th e 1'hysica ll y disabled Busincss Rcview The CO l111'any falls within re1'ol1ing exem1'tion for the financial year. Accordi ng 旬 ， the CO l11 pany is exel11 pted fro l11 preparin g a bllsiness review. Pcrmittcd Indemnity Provision At no ti l11 e dllring the year and up to the date of this re 1' o此 ， there was or is any 1' ermi 吐 ed in demnity prov ision bei ng in fo rce fo r the benefit of any executive cO l1ll11 ittee mel11 bers ofthe Association (whethel made by the Association or otherwise) or of its associated company ( l11 ade by the Association) FinanCÎal Results T he surplll s of the Association for the year ended 31 March 2016 and the financial 1'osition of the Association as at that date are set out in the financia1 statel11 ents on pages 6 to 38 lLIL-- lII HONG KONG PARALY耳1PIC COMMITTEE & SPORTS ASSOCIA TION FOR THE PHYSIC冶LLY DISABLED ("The Associationη 香港殘疾人奧委會暨傷殘人士體育協會 REPORT OF THE EXECUTIVE COMMITTEE(CONT'D) Prcsidcnt and Vicc-Prcsidents The presid ent and vice-presid ents du rin g the year: Mrs Fun g Ma Kit H訓 ， Jenny, BBS, JP (Pr自 ident) Mr Andy Lall , BBS, MH, JP (Vice-President) Mr Michael Lee, JP (Vice-President) Mr Lincol n Yll (Vice-President) Exccutive Committcc The executi ve committee members during the year Dr Lam James Joseph, JP (Chainnan) Mr Ng Chak Li n, Patrick, BBS, MI-I (Vice Chairman) Mr Lam Sai Y in 臣， I-Ienry (I-I onorary Treasurer) Mr Chiang Tal< C h e un 皂 ， Sil as, BBS, MI-I Dr Chung Wai Man Dr Ko Joshua Dr Lam K wong Chin Ms Tse Kin Ching, Christine Mr Wong Chiu Wa h Ms Wu Siu L i n 皂 ， Elaine Ms Wan Mei Yuk, Ruby (Appoin ted on 13 December 2015) Mr Ng Shun g, Apollo (Resigne d on 13 December 20 15) In accordance with Artic le 15 .7 of the Association's arti cles of association, al l present execlltive co mmittee members retire and, be ing e li gib 峙， offer themselves for re-election at the fOlthcomin g Annual General Meeting provided that he/she has attended at least two-thirds of the Executi ve Co m ll1 i 仕 ee Meetin gs held dur in g his/her period of office In accordance wi th ArticJ e 15.5 of the Association's articles of association, all executive co mmi廿ee members shall serve until the conclusion of the second Annual General Meeting after whi ch he/she is elected to office. A retiring member is eli gible for re-election provided that at least two-thirds of the Execlltive Committee Meetings held during the period of offi ce has been attended At no time du ring the year was the Association a party to any arrangement to enable the executi ve committee members of the Association to acquire benefïts by means of the acq ui sition of shares in 0 1 debentllres of any body corporate No contract of significance to wh ich the Association was a palty, and in which an executive committee member of the Association had a material interests, subsisted at the end of the year or at any time during the yeal -2 且 liI-. I-IONG KONG PARAL YMPIC COMMITTEE & 尸 SPORTS ASSOCIATION FOR TI-IE PHYSICALLY DISABLED l (吋 he Association") 香港殘疾人奧委會暨傷殘人士體育協會 a REPORT OF TI-IE EXECUTIVE COMMITTEE(CONT'D) Auditors The audito 悶， Messrs W. H. Tse & Company, Chaltered Accountants, Celtified Public Accountants (Pract i sin 且) ， retire and, being e li gible ，。仔'e r themselves for re-appointment. 011 ßehalf ofthe Executive C0111m ittee l 主 Dr Lam James Joseph, JP Chairman 、 、 呵， qd AMHHHU phU 呵，，。16 Hong Kong, ι h - 3 - W. H. Tse & Company Rooms 70 1-703. 7/ F.. Kai Tak Commerc iaJ Building 317 & 319 De s Voeux Road Ce ntral , Hon g Kong CERTIFIED PUB Ll C ACCOUNTANTS (PRACTISING) Tel : (852) 2542 2800 Fax: (852) 2542 2663 Email whtseco@netviga tor.com 謝維慶會計師事務所 香港德制 m 中 3 1 7&319 號啟德商業大使 7 字他 7 01 -703 室 Our R~f YO l/r Ref. INDEPENDENT AUDITOR'S REPORT TO THE EXECUTIVE COMMITTEE OF THE I-IONG KONG PARALYMPIC COMMITTEE & SPORTS ASSOCIA TION FOR THE PHYSICALLY DISABLED ("Thc Association") 香港殘疾人奧委會聾傷殘人士體育協會 (INCORPORATED 11可 HONG KONG AND LIM1TED BY GUARANTEE) We have alldited the fìnancial statements of Hong Kong Paral ympic Comm ittee & SpOl1S Association FOI The Physica lly Disabled (“ the Association") set Oll t on pages 6 to 38, which comprise the statement of fìnancial pos ition as at 31 March 20 16, th e statement of comprehensive income, statement of changes in fllnd and reserves and statement of cash flows for the year then ended, and a sllmmary of signifìcant accollnting po li cies and other explanatory information Executiνe committee membe悶 ， respol1sibility for the fil1 al1 cial statem凹的 Thc execlltive comm ittee members of the Association are responsibl e for the preparation of fìnancial statemen!s that give a trlle and fair view in accordance with Hong Kong Fina ncial Reporting Standards isslled by the Hong Kong lnstitute of Certifìed Public Accolln tants and the Hong Kong Companies Orclinance, and for sllch internal control as the executive comm ittee members determine is necessary to enable the preparation offinancial statements that are 自 ee from the materialmisstatement, whether dlle to fralld or error. Auditor 's respol1 sibility Oll r responsibility is to express an opin ion on these fìna ncial statements based on ollr aud it. Th 閃閃 port IS made so lely to yO ll , as a body, in accordance with Section 405 of the Hong Kong Com panies Ordinance, and for no other pllrposes. We do not assume responsibility towards or accept liability to any other person for the contents of this report. We condllcted our alld it in accordance with Hong Kong Standards on Auditing isslled by the Hong Kong In stitute ofCeltifìed PlIblic Accollntants. Those sta ndard s reqllire that we comply with ethical reqllirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free fro m materialmisstatement An aud it in vo lves performing procedures to obtain audit evidence about the amounts and discJ osures in the fìnancial statements. The procedures se lected depend on the auditor's judgement, including the assessment of the risks of material m isstatement of the fìnancial statements, whether due to fraud or error. In making those risk assessments, the allditor considers internal co ntrol relevant to the entity's preparation of fìnancial statements that give a true and fair view in order to des ign audit procedures that are appropriate in the circllmstances, but not for the purpose of expressin g an op inion on the effectiveness of the entity's internal control. An audit also in cJ udes eva lu at in g the appropriateness of accounting policies used and the re asonableness of accounting estimates made by the executive com mi 廿ee memb e 悶， as well as evaluati ng the overall presentation ofthe fìnancial statements We believe that the audit evidence we have obtained is suffìcient and appropriate to provide a basis fOl our audit opinion - 4 - wmmHmIMm"叫叫&州叫計csmomim m nvu 缸 lF-刊)1)卜75nunUA3e27Bn付V1F KMRHmuhm(叫德吭 CC 叫他的樓Bto山 叮 4 m& 's2E1 的 mu2y15mUA問叫間，耐心 nniιg 7l 32V92 V0 f UMK oDh RWMMdMUm n7hm wL心 州 剛石川 用戶5KH 幻業27 叩維 刑事州務 問甜 有 l 恥且 叫 川叭 、 山。旬 創叫 川 F 祖浴1 FJH1l 謝 慶 4 師 ， F 御fH h 批 間 . Jd H 室 冒 苦 r 監 仇 啟 ! I 卜 叫 咒 于 0/11 Rej YOllr Ref INDEPENDENT AUDITOR'S REPORT(CONT'D) TO THE EXECUTIVE COMMITTEE OF THE HONG KONG PARALYMPIC COMMITTEE & SPORTS ASSOCIA TION FOR THE PHYSICALLY DISABLED (“The Associatioll") 香港殘疾人奧委會暨傷殘人士體育協會 (INCORPORATED IN HONG KONG AND LIMITED BY GUARANTEE) Opinion In ollr opinion, the linancial statements give a trlle and fa ir view of the tinancial position of the Associati on as at 3 1 March 2016, and of its linancial performance and cash fl ows for the year then ended in accordance with Hong Ko ng Fi nancial Repol1 in g Standards and have been properly prepared in comp li ance wi th the Hong Kong Companies Ord inance W.
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