Company: PLTYF
Filing Date: 2025-05-15
Form Type: 20-F
Source: 0001410578-25-001338
Chunk: 105

Company: Plastec Technologies, Ltd.
Filing Date: 2025-05-15
Form: 20-F
Item: Item 18
Chunk 105
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                   ​                       ​         ​         ​         ​      
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​                                          ​    December 31,   ​    December 31,
​                                          2023                2024             
​                                          ​    HK$            ​             HK$
​                                          ​    ​              ​               ​
Property, plant and equipment:                                                  
Motor vehicles                                  1,814                      1,814
Computer equipment                         7                   9                
Furniture &amp; office equipment                —              144              
Fixtures &amp; Fittings                    ​    —              ​             199
​                                          ​    1,821          ​           2,166
​                                               ​                              ​
Accumulated depreciation                   ​    (1,814)        ​         (1,874)
Disposed due to disposal of a subsidiary        —                          (292)
Property, plant and equipment, net         7                                   —
​
Depreciation of property, plant and equipment from operating activities were HK$Nil, HK$Nil and HK$60 included in “Selling, general and administrative expenses” and gain on disposal of plant and equipment of HK$Nil, HK$Nil and HK$100 included in “Other income” during the years ended December 31, 2022, 2023 and 2024, respectively.
​
5.           Other Payables and Accruals
Other payables and accruals consist of the following:​

                 ​                    ​         ​         ​         ​      
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​                                     ​    December 31,   ​    December 31,
​                                     2023                2024             
​                                     ​    HK$            ​    HK$         
​                                     ​    ​              ​    ​           
Accrued salaries, wages and bonus     40                  40               
Accrued audit and professional fees        1,133          498              
​                                          1,173          538              
​

F-17

PLASTEC TECHNOLOGIES, LTD.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(Hong Kong dollars in thousands, except number of shares, per share data and unless otherwise stated)

6.           Income Taxes
The Company and its subsidiaries are subject to taxation in various jurisdictions including Hong Kong. Pursuant to the rules and regulations of the Cayman Islands, the Company is not subject to any income tax in the Cayman Islands. The income of its subsidiaries which are incorporated in the BVI is not