Company: CLIK
Filing Date: 2025-10-24
Form Type: 20-F
Source: 0001493152-25-019286
Chunk: 109

Company: Click Holdings Ltd.
Filing Date: 2025-10-24
Form: 20-F
Item: Item 19
Chunk 109
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 statements present fairly, in all material respects, the financial position of the
Company as of June 30, 2025 and 2024, and December 31, 2023, and the results of its operations and its cash flows for each of the three
years/period in the year ended June 30, 2025, in conformity with accounting principles generally accepted in the United States of America.

Basis for Opinion

These financial statements are
the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements
based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“ PCAOB”)
and are required to be independent with respect to the Company in accordance with the United States federal securities laws and the applicable
rules and regulations of the Securities and Exchange Commission (“ SEC”) and the PCAOB.

We conducted our audits in accordance
with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether
the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were
we engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an
understanding of internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the
Company’s internal control over financial reporting. Accordingly, we express no such opinion.

Our audits included performing
procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures
that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the
financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management,
as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for
our opinion.

/s/ SFAI MALAYSIA PLT

We have served as the Company’s auditor since
2025.

Malaysia

October 24, 2025

  F-2  

CLICK
HOLDINGS LIMITED AND SUBSIDIARIES

CONSOLIDATED
BALANCE SHEETS

                                                                                                                                                                                         HKD                           HKD                            US$                  
                                                                                                                                                                                         June                          June                                                
                                                                                                                                                                                         30, 2024                      30, 2025                                            
                                                                                                                                                                                         HK