Company: BGHL
Filing Date: 2025-07-31
Form Type: DRS/A
Source: 0001213900-25-069626
Chunk: 184

Company: BILLION GROUP HOLDINGS Ltd
Filing Date: 2025-07-31
Form: DRS/A
Chunk 184
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 December 31, 
         2024 |     |        As at 
 December 31, 
         2023 |
|:-----------------|:----|-------------:|:----|-------------:|:----|-------------:|
|                  |     |          US$ |     |          HK$ |     |          HK$ |
| Accrued expenses |     |       32,999 |     |      257,394 |     |      187,577 |
| Other payables   |     |       31,469 |     |      245,453 |     |      245,033 |
|                  |     |       64,468 |     |      502,847 |     |      432,610 |

11. AMOUNTS DUE TO FORMER RELATED COMPANIES

|                           |     |        As at 
 December 31, 
         2024 |     |        As at 
 December 31, 
         2024 |     |        As at 
 December 31, 
         2023 |
|:--------------------------|:----|-------------:|:----|-------------:|:----|-------------:|
|                           |     |          US$ |     |          HK$ |     |          HK$ |
| Amounts due within 1 year |     |    3,136,899 |     |   24,467,821 |     |   16,851,329 |

The former related companies had common shareholder with Harmony Alliance before March 31, 2024. The amounts due were interest -free, unsecured and repayable on demand. 12. EQUITY AND CAPITAL MANAGEMENT Consolidated balance sheets as at December 31, 2024, December 31, 2023 and December 31, 2022

|                         |     | Pre-Share 
 Issue     |     | Adjustments |     |  Post-Share 
       Issue |
| Number of shares        |     |           |     |             |     |             |
| – authorized            |     | —         |     | 500,000,000 |     | 500,000,000 |
| – issued and fully paid |     | —         |     |  20,000,000 |     |  20,000,000 |
| Value (US$)             |     | —         |     |           — |     |           — |

Consolidated statements