Company: CLIK
Filing Date: 2025-10-24
Form Type: 20-F
Source: 0001493152-25-019286
Chunk: 80

Company: Click Holdings Ltd.
Filing Date: 2025-10-24
Form: 20-F
Item: Item 7
Chunk 80
---
 respectively. The details are as follows:

                               Year ended                        Six months          Year Ended June 30,            
                                                                                                                    
                               December 31,                      ended June 30,                                     
  Name of related parties      2023                              2024                2025                     2025  
                               HK$                               HK$                 HK$                      US$   
  JFY & Co.                                        (112,400                                                         
  JFY CPA Limited                                (1,021,671                                                         
  Total                                          (1,134,071                                                         
 ────────────────────────────────────────────────────────────────────────────────────────────────────────────────────

From July 1, 2025 to the date
of this Annual Report, we did not incur any expenses from each of the related parties.

  46  

Policies
and Procedures for Related Party Transactions

Our
BOD has created an audit committee which is tasked with review and approval of all related party transactions. In determining whether
to approve a related party transaction, the audit committee shall consider, among other factors, the following factors to the extent
relevant to the related party transaction:

  whether                                                                                         
  whether                                                                                         
  whether                                                                                         
  whether                                                                                         
  any                                                                                             

Employment
Agreements

See
“ ITEM 6. Directors, Senior Management and Employees-C. Board Practices - Employment Agreements with Executive Officers”.

C.
Interests of Experts and Counsel

Not
applicable.

ITEM
8. FINANCIAL INFORMATION