Company: CLIK
Filing Date: 2025-10-24
Form Type: 20-F
Source: 0001493152-25-019286
Chunk: 84

Company: Click Holdings Ltd.
Filing Date: 2025-10-24
Form: 20-F
Item: Item 10
Chunk 84
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ITEM
10. ADDITIONAL INFORMATION

A.
Share Capital

Not
applicable.

B.
Memorandum and Articles of Association

We
incorporate by reference into this Annual Report the description of our Memorandum and Articles of Association, as currently in effect,
Exhibit 3.2, and the description of differences in corporate laws contained in our registration statement on Form F-1 (File No. 333-280522),
as amended, initially filed with the SEC on June 27, 2024.

C.
Material Contracts

We
have not entered into any material contracts other than in the ordinary course of business and other than those described in “ ITEM
4. Information on the Company” or elsewhere in this Annual Report.

D.
Exchange Controls

The
BVI currently has no exchange control regulations or currency restrictions.

E.
Taxation

The
following summary of the material British Virgin Islands, Hong Kong and U. S. federal income tax consequences of an investment in our
Class A Ordinary Shares is based upon laws and relevant interpretations thereof in effect as of the date of this Annual Report, all of
which are subject to change. This summary does not deal with all possible tax consequences relating to an investment in our ordinary
shares, such as the tax consequences under U. S. state and local tax laws or under the tax laws of jurisdictions other than the British
Virgin, Hong Kong and the United States.

  48  

British
Virgin Islands Taxation

The
following is a discussion on certain British Virgin Islands income tax consequences of an investment in our securities. The discussion
is a general summary of present law, which is subject to prospective and retroactive change. It is not intended as tax advice, does not
consider any investor’s particular circumstances, and does not consider tax consequences other than those arising under British
Virgin Islands law.

Payments
of dividends and capital in respect of our securities will not be subject to taxation in the British Virgin Islands and no withholding
will be required on the payment of a dividend or capital to any holder of the securities nor will gains derived from the disposal of
the securities be subject to British Virgin Islands income or corporation tax.

The
British Virgin Islands currently levies no taxes on individuals or corporations based upon profits, income, gains or appreciation and
there is no taxation in the nature of inheritance tax or estate duty. There are no other taxes likely to be material to us levied by
the Government of the British Virgin Islands except to the extent that we