# EDGAR Filing Document

**Accession Number:** 0001908705
**File Stem:** 0001213900-25-073603
**Filing Date:** 2025-8
**Character Count:** 43801
**Document Hash:** b3abafc7f7d53ede9d1f20d3958f1359
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-073603.hdr.sgml**: 20250808

**ACCESSION NUMBER**: 0001213900-25-073603

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 19

**FILED AS OF DATE**: 20250808

**DATE AS OF CHANGE**: 20250808

**EFFECTIVENESS DATE**: 20250808

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Global Engine Group Holding Ltd
- **CENTRAL INDEX KEY:** 0001908705
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 000000000
- **STATE OF INCORPORATION:** D8
- **FISCAL YEAR END:** 0630

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-289413
- **FILM NUMBER:** 251198053

**BUSINESS ADDRESS:**
- **STREET 1:** WORKSHOP A, 8/F, REASON GROUP TOWER
- **STREET 2:** 403 CASTLE PEAK ROAD, KWAI CHUNG
- **CITY:** NEW TERRITORIES
- **STATE:** K3
- **ZIP:** 00000
- **BUSINESS PHONE:** 852 3955 2300

**MAIL ADDRESS:**
- **STREET 1:** WORKSHOP A, 8/F, REASON GROUP TOWER
- **STREET 2:** 403 CASTLE PEAK ROAD, KWAI CHUNG
- **CITY:** NEW TERRITORIES
- **STATE:** K3
- **ZIP:** 00000

**As filed with the Securities and Exchange Commission on August 8, 2025**

**Registration No. 333-**

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, DC 20549**

**FORM S-8**

**REGISTRATION STATEMENT**

***UNDER***

***THE SECURITIES ACT OF 1933***

**GLOBAL ENGINE GROUP HOLDING LIMITED**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **British Virgin Islands** | **N/A** |
| (State or other jurisdiction of<br> incorporation or organization) | (I.R.S. Employer<br> Identification Number) |

---

**Room C, 19/F, World Tech Centre**

**95 How Ming Street, Kwun Tong, Kowloon, Hong Kong**

(Address of Principal Executive Offices, including zip code)

**GLOBAL ENGINE GROUP HOLDING LIMITED 2025 EQUITY INCENTIVE PLAN**<br> (Full title of the plan)

*Copies of Correspondence to:*

 

---

| | |
|:---|:---|
| **Cogency Global Inc.**<br> **122 East 42<sup>nd</sup> Street, 18<sup>th</sup> Floor**<br> **New York, NY 10168**<br> **Telephone: (212) 947-7200**<br> (Name, address, and telephone number, including area<br> code, of agent for service) | **Anna Jinhua Wang, Esq.**<br> **Robinson & Cole LLP**<br> **Chrysler East Building**<br> **666 Third Avenue, 20<sup>th</sup> Floor**<br> **New York, NY 10017**<br> **Tel: (212) 451-2942** |

---

 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act:

Large accelerated filer ☐ Accelerated filer ☐ Non-accelerated filer ☒ Smaller reporting company ☐ Emerging Growth Company ☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

**PART I**

**INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS**

The documents containing the information specified in Part I of Form S-8 will be delivered to employees as specified by Rule 428(b)(1) of the Securities Act of 1933, as amended (the "Securities Act"). In accordance with the instructions of Part I of Form S-8, such documents are not being filed with the Securities and Exchange Commission (the "Commission") either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 of the Securities Act. Such documents and the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Part II of Form S-8, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.

**PART II**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

**ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE.**

The following documents, which have been filed by Global Engine Group Holding Limited (the "Registrant") with the Commission, are incorporated in this Registration Statement by reference:

● The description of the Registrant's ordinary shares, par value $0.0000625, contained in the Registrant's registration statement on [Form 8-A12B](https://www.sec.gov/Archives/edgar/data/1908705/000121390024078835/ea0214673-8a12b_global.htm) filed o n September 16, 2024 pursuant to Section 12(b) of the Securities Exchange Act of 1934, as amended (the "Exchange Act") including any amendment or reports filed hereafter for the purpose of updating such description;

● The description of the Registrant's Class A ordinary shares, par value $0.0000625 each, contained in the Registrant's report on [Form 6-K](https://www.sec.gov/Archives/edgar/data/1908705/000121390025026233/ea0236300-6k_global.htm) filed with the Commission on March 31, 2025, including the exhibit thereto containing the Registrant's currently effective amended and restated memorandum and articles of association, including any amendment or reports filed hereafter for the purpose of updating such description;

● The Registrant's Annual Report on [Form 20-F](https://www.sec.gov/Archives/edgar/data/1908705/000121390024092864/ea0217036-20f_global.htm) for the fiscal year ended June 30, 2024, filed with the Commission on October 31, 2024; and

● The Registrant's Reports on Form 6-K, filed with the Commission on [September 24, 2024](http://www.sec.gov/Archives/edgar/data/1908705/000121390024081315/ea0215418-6k_global.htm) , [October 18, 2024](http://www.sec.gov/Archives/edgar/data/1908705/000121390024088915/ea0217983-6k_global.htm) , [January 13, 2025](https://www.sec.gov/Archives/edgar/data/1908705/000121390025002807/ea0227449-6k_global.htm) , [February 27, 2025](https://www.sec.gov/Archives/edgar/data/1908705/000121390025017604/ea0232159-6k_global.htm) , [March 18, 2025](https://www.sec.gov/Archives/edgar/data/1908705/000101376225000388/ea0234538-6k_global.htm) , [March 31, 2025](https://www.sec.gov/Archives/edgar/data/1908705/000121390025026233/ea0236300-6k_global.htm) , [May 23, 2025](https://www.sec.gov/Archives/edgar/data/1908705/000121390025047272/ea0242493-6k_global.htm) , [June 20, 2025](https://www.sec.gov/Archives/edgar/data/1908705/000121390025055943/ea0245428-6k_global.htm) , and [August 7, 2025](http://www.sec.gov/Archives/edgar/data/1908705/000121390025072790/ea0251470-6k_global.htm) .

All documents filed with the Commission pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Action or after the date of this Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement which indicates that all of the securities offered hereby have been sold or which deregisters all of the securities covered hereby then remaining unsold, shall also be deemed to be incorporated by reference into this Registration Statement and to be a part hereof from the date of the filing of such documents; provided, however, that documents or information deemed to have been furnished and not filed in accordance with the rules of the Commission shall not be deemed incorporated by reference into this Registration Statement.

Any statement incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any other subsequently filed document that also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.

**ITEM 4. DESCRIPTION OF SECURITIES.**

Not applicable.

**ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL.**

Not applicable.

**ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS.**

The Company's currently effective amended and restated memorandum and articles of association provides that, subject to certain limitations, the Company indemnifies against all expenses, including legal fees, and against all judgments, fines and amounts paid in settlement and reasonably incurred in connection with legal, administrative or investigative proceedings for any person who:

● is or was a party or is threatened to be made a party to any threatened, pending or completed proceedings, whether civil, criminal, administrative or investigative, by reason of the fact that the person is or was the Company's director; or

● is or was, at the Company's request, serving as a director or officer of, or in any other capacity is or was acting for, another body corporate or a partnership, joint venture, trust or other enterprise.

These indemnities only apply if the person acted honestly and in good faith with a view to the Company's best interests and, in the case of criminal proceedings, the person had no reasonable cause to believe that his conduct was unlawful. The decision of the directors as to whether the person acted honestly and in good faith and with a view to the best interests of the Company and as to whether the person had no reasonable cause to believe that his conduct was unlawful and is, in the absence of fraud, sufficient for the purposes of the articles of association of the Company, unless a question of law is involved. The termination of any proceedings by any judgment, order, settlement, conviction or the entering of a nolle prosequi does not, by itself, create a presumption that the person did not act honestly and in good faith and with a view to the best interests of the Company or that the person had reasonable cause to believe that his conduct was unlawful.

Insofar as indemnification for liabilities arising under the Securities Act may be permitted to the Company's directors, officers or persons controlling the Company under the foregoing provisions, the Company has been advised that in the opinion of the Commission, such indemnification is against public policy as expressed in the Securities Act and is therefore unenforceable.

In addition, the Registrant has entered into indemnification agreements with the Registrant's directors and executive officers which provide, among other things, that the Registrant will indemnify its directors and executive officers to the fullest extent permitted by British Virgin Islands law from and against all damages, judgments, fines, penalties, settlements and costs, attorneys' fees and disbursements and costs of attachment or similar bond, investigations, and any other expenses paid or incurred in connection with any proceedings as a result of directors and executive officers actions in the exercise of their duties as a director or officer.

Insofar as indemnification for liabilities arising under the Securities Act may be permitted to the Registrant's directors, officers or persons controlling the Registrant under the foregoing provisions, we have been informed that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is therefore unenforceable.

**ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED.**

Not Applicable.

**ITEM 8. EXHIBITS.**

---

| | |
|:---|:---|
| ***Exhibit No.*** | ***Description*** |
| 4.1 | [Amended and Restated Memorandum and Articles of Association of the Registrant (incorporated herein by reference to Exhibit 1.1 to the Form 6-K filed on March 31, 2025)](http://www.sec.gov/Archives/edgar/data/1908705/000121390025026233/ea023630001ex1-1_global.htm) |
| 5.1 | [Opinion of Ogier](ea024991201ex5-1_global.htm) |
| 23.1 | [Consent of Marcum Asia CPAs LLP, Independent Registered Public Accounting Firm](ea024991201ex23-1_global.htm) |
| 23.2 | [Consent of Friedman LLP, Independent Registered Public Accounting Firm](ea024991201ex23-2_global.htm) |
| 23.3 | [Consent of Ogier (included in Exhibit 5.1)](ea024991201ex5-1_global.htm) |
| 24.1 | [Power of Attorney (included on the Signature Page to this Registration Statement)](#glo_002) |
| 99.1 | [Global Engine Group Holding Limited 2025 Equity Incentive Plan (incorporated herein by reference to Exhibit 10.1 to the Form 6-K filed on August 7, 2025)](http://www.sec.gov/Archives/edgar/data/1908705/000121390025072790/ea025147001ex10-1_global.htm) |
| 107 | [Filing Fee Table](ea024991201ex-fee_global.htm) |

---

**ITEM 9. UNDERTAKINGS.**

(a) The undersigned registrant hereby undertakes:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) To include any prospectus required by Section 10(a)(3) of the Securities Act;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) To reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high and of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20 percent change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective Registration Statement; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) To include any additional or changed material information with respect to the plan of distribution not previously disclosed in this Registration Statement;

*provided, however*, that the undertakings set forth in paragraphs (a)(1)(i) and (a)(1)(ii) above do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in periodic reports filed with or furnished to the Commission by the registrant pursuant to Section 13 or 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial *bona fide* offering thereof.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.

(b) The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the registrant's annual report pursuant to Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial *bona fide* offering thereof.

I Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.

**SIGNATURES**

Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in Hong Kong, on August 8, 2025.

---

| | |
|:---|:---|
| **GLOBAL ENGINE GROUP HOLDING LIMITED** | **GLOBAL ENGINE GROUP HOLDING LIMITED** |
| By | /s/ Andrew, LEE Yat Lung |
|  | Andrew, LEE Yat Lung |
|  | Chief Executive Officer |

---

**POWER OF ATTORNEY**

KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature to this Registration Statement on Form S-8 appears below hereby constitutes and appoints Andrew, LEE Yat Lung, and each of them acting individually and without the other, as his or her true and lawful attorneys-in-fact and agents, with full power of substitution and re-substitution, for him or her and in his or her name, place, and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments, exhibits thereto and other documents in connection therewith) to this Registration Statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or either of them individually, or their or his substitute or substitutes, may lawfully do or cause to be done by virtue hereof.

\*\*\*\*\*

Pursuant to the requirements of the Securities Act of 1933, as amended, this registration statement has been signed below by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| /s/ Andrew, LEE Yat Lung | Chief Executive Officer, Chairman and Director | August 8, 2025 |
| Andrew, LEE Yat Lung | (Principal Executive Officer) |  |
| /s/ SUNG Pui Hei | Chief Financial Officer and Director | August 8, 2025 |
| SUNG Pui Hei | (Principal Financial and Accounting Officer) |  |
| /s/ CHAN Kin Wah | Director |  |
| CHAN Kin Wah |  | August 8, 2025 |
| /s/ HUNG Man Ching | Director |  |
| HUNG Man Ching |  | August 8, 2025 |
| /s/ CHEUNG Chi Hung | Director |  |
| CHEUNG Chi Hung |  | August 8, 2025 |

---

**SIGNATURE OF AUTHORIZED REPRESENTATIVE IN THE UNITED STATES**

Pursuant to the Securities Act of 1933 as amended, the undersigned, the duly authorized representative in the United States of America, has signed this registration statement thereto in New York, New York, on August 8, 2025.

---

| | |
|:---|:---|
| US Authorized Representative | US Authorized Representative |
| Cogency Global Inc. | Cogency Global Inc. |
| By: | /s/ Colleen A. De Vries |
| Name: | Colleen A. De Vries |
| Title: | Senior Vice-President on behalf of Cogency Global Inc. |

---

## Exhibit 5.1

**Exhibit 5.1**

![](ex5-1_001.jpg)

---

| | |
|:---|:---|
| **Global Engine Group Holding Limited** | **D: +852 3656 6054**<br> **E: nathan.powell@ogier.com** |
| **Global Engine Group Holding Limited** | **D: +852 3656 6073**<br> **E: rachel.huang@ogier.com** |
| **Global Engine Group Holding Limited** |  |
| **Global Engine Group Holding Limited** | Ref: NMP/RYH/512606.00002 |

---

8 August 2025

Dear Sirs

**Global Engine Group Holding Limited** (the **Company**)

We have acted as British Virgin Islands counsel to the Company in connection with the Company's registration statement on Form S-8, including all amendments or supplements thereto (the **Form S-8**), as filed with the United States Securities and Exchange Commission (the **Commission**) under the United States Securities Act of 1933, as amended (the **Act**) on or about the date hereof. The Company has adopted the Global Engine Group Holding Limited 2025 Equity Incentive Plan as approved by the board of directors of the Company on 5 August 2025 with an effective date of 8 August 2025 (the **Plan**),pursuant to which the Company may issue, subject to any applicable adjustments as may be required in accordance with the terms of the Plan, up to 3,660,000, or during the term of the Plan an aggregate maximum number of 8,000,000, class A ordinary shares each with a par value of US$0.0000625 of the Company (the **ESOP Shares**). The Form S-8 relates to the registration under the Act of the ESOP Shares for issuance pursuant to the Plan.

Unless a contrary intention appears, all capitalised terms used in this opinion have the respective meanings set forth in the Documents (as defined below). A reference to a Schedule is a reference to a schedule to this opinion and the headings herein are for convenience only and do not affect the construction of this opinion.

1 Documents examined

For the purposes of giving this opinion, we have examined originals, copies, or drafts of the following documents: (the **Documents**):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) the constitutional documents and public records of the Company obtained from the Registry of Corporate
Affairs in the British Virgin Islands (the **Company Registrar**) on 22 July 2025 (the **Company Registry Records**), including:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) the certificate of incorporation of the Company dated 7 September 2021; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) the amended and restated memorandum and articles of association of the Company filed with the Company
Registrar on 15 April 2025 (the **Memorandum and Articles**).

---

| | | | |
|:---|:---|:---|:---|
| **Ogier**<br> Providing advice on British Virgin Islands, Cayman Islands and Guernsey laws<br>Floor 11 Central Tower<br> 28 Queen's Road Central<br> Central<br> Hong Kong<br>T +852 3656 6000<br> F +852 3656 6001<br> **ogier.com** | **Partners**<br> Nicholas Plowman<br> Nathan Powell<br> Anthony Oakes<br> Oliver Payne<br> Kate Hodson<br> David Nelson<br> Justin Davis<br> Joanne Collett<br> Dennis Li | Cecilia Li<br> Rachel Huang\*\*<br> Yuki Yan\*\*<br> Florence Chan\*<sup>‡</sup><br> Richard Bennett\*\*<sup>‡</sup><br> James Bergstrom<sup>‡</sup><br>| \* admitted in New Zealand<br> \*\* admitted in England and Wales<br> <sup>‡</sup> not ordinarily resident in Hong Kong |

---

Page **2** of **6**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) the public information revealed from a search of the electronic records of the Civil Division and the
Commercial Division of the Registry of the High Court and of the Court of Appeal (Virgin Islands) Register, each from 1 January 2000,
as maintained on the Judicial Enforcement Management System (the **High Court Database**) by the Registry of the High Court of the
Virgin Islands on 22 July 2025 (the **Court Records**);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) The Company Registry Records and the Court Records each as updated by update searches on 7 August 2025
(the Company Registry Records and the Court Records together, and as updated, the **Public Records**).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) a certificate of incumbency in respect of the Company dated 1 August 2025 (the **Certificate of Incumbency**)
issued by the registered agent of the Company (the **Registered Agent**);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) a copy of the register of directors of the Company as provided to us on 7 August 2025 (the **Register**);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) a copy of the written resolutions of all the directors of the Company passed on 5 August 2025 approving,
among other things, the adoption of the Plan (the **Board Resolutions**);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g) a copy of the Plan; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h) the Form S-8.

2 Assumptions

In giving this opinion we have relied upon the assumptions set forth in this paragraph 2 without having carried out any independent investigation or verification in respect of those assumptions:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) all original documents examined by us are authentic and complete;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) all copy documents examined by us (whether in facsimile, electronic or other form) conform to the originals
and those originals are authentic and complete;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) all signatures, seals, dates, stamps and markings (whether on original or copy documents) are genuine;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) the information and each of the documents disclosed by the Public Records was and is accurate, up-to-date
and remains unchanged as at the date hereof and there is no information or document which has been delivered for registration, or which
is required by the laws of the British Virgin Islands to be delivered for registration, which was not included and available for inspection
in the Public Records;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) each of the Certificate of Incumbency, the Register and the Plan is accurate and complete as at the date
of this opinion;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) all copies of the Form S-8 are true and correct copies and the Form S-8 conforms in every material respect
to the latest drafts of the same produced to us and, where the Form S-8 has been provided to us in successive drafts marked-up to indicate
changes from a previous draft, all such changes have been accurately marked;

Page **3** of **6**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g) the Board Resolutions have been duly passed in accordance with the Memorandum and Articles and remains
in full force and effect and each of the directors of the Company has acted in good faith with a view to the best interests of the Company
and has exercised the standard of care, diligence and skill that is required of him or her in approving the Plan and no director has a
financial interest in or other relationship to a party of the transactions contemplated in the Board Resolutions which has not been properly
disclosed in the Board Resolutions;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h) neither the directors and shareholders of the Company have taken any steps to wind up the Company or to
appoint a liquidator of the Company and no receiver has been appointed over any of the Company's property or assets;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) the Company has complied with, or will comply with when due, its obligations to file (unless the Company
is within one of the statutory exceptions to the obligations to file) a financial return, its register of directors, its register of members
and its beneficial ownership information pursuant to the BCA (as defined below);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(j) there are no agreements, documents or arrangements (other than the documents expressly referred to in
this opinion as having been examined by us) that materially affect, modify, amend or vary the content of this opinion or restrict the
powers and authority of the directors of the Company or the Company itself in any way;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(k) the Memorandum and Articles provided to us were in full force and effect at the relevant time and have
not been amended, varied, supplemented or revoked in any respect;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(l) if any of the ESOP Shares will be issued for non-cash consideration, the directors of the Company shall
by a resolution of directors specify the amount to be credited for the issue of such shares and that, in their opinion, the present cash
value of the non-money consideration and money consideration, if any, is not less than the amount to be credited for the issue of such
shares;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(m) any option agreement, award agreement or other ancillary agreement or document as required under the Plan
(as applicable) will be duly executed by the parties thereto upon the issuance of the ESOP Shares; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(n) there is nothing under any law, other than the British Virgin Islands, that would or might affect the
opinions expressed herein.

---

| | |
|:---|:---|
| 3 | Opinions |

---

On the basis of the examinations and assumptions referred to above and subject to the limitations and qualifications set forth in paragraph 4 below, we are of the opinion that:

**Corporate status**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The Company is a company duly incorporated with limited liability under the BVI Business Companies Act,
2004 (the **BCA**) on 7 September 2021 and is validly existing and in good standing under the laws of the British Virgin Islands.

Page **4** of **6**

**Authorised number of shares**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Based solely on the Memorandum and Articles, the Company is authorised to issue a maximum of 800,000,000
shares, each with a par value of US$0.0000625, comprising i) 600,000,000 Class A ordinary shares of a par value of US$0.0000625 each and
ii) 200,000,000 Class B ordinary shares of a par value of US$0.0000625 each.

**Valid Issuance of ESOP Shares**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) The ESOP Shares to be issued under the Plan have been duly authorised by all necessary corporate actions
of the Company under the Memorandum and Articles and, upon the issuance and delivery of the ESOP Shares in accordance with the then effective
memorandum and articles of association of the Company, the Board Resolutions and the terms of the Plan and once consideration is fully
paid per share in accordance with the Plan to the Company, the ESOP Shares will be duly authorized, validly issued, fully paid and non-assessable.
Once the register of members of the Company has been updated to reflect the issuance of the ESOP Shares, the shareholders recorded in
the register of members of the Company will be deemed to have legal title to the shares of the Company set out against their respective
name.

4 Limitations and qualifications

4.1 We offer no opinion:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) as to any laws other than the laws of the British Virgin Islands, and we have not, for the purposes of
this opinion, made any investigation of the laws of any other jurisdiction, and we express no opinion as to the meaning, validity, or
effect of references in the Plan to statutes, rules, regulations, codes or judicial authority of any jurisdiction other than the British
Virgin Islands; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) except to the extent that this opinion expressly provides otherwise, as to the commercial terms of, or
the validity, enforceability or effect of the Form S-8, the accuracy of representations, the fulfilment of warranties or conditions, the
occurrence of events of default or terminating events or the existence of any conflicts or inconsistencies among the Form S-8 and any
other agreements into which the Company may have entered or any other documents.

4.2 Under the BCA an annual fee must be paid in respect of the Company to the Company Registrar. Failure to
pay the annual fees by the relevant due date will render such Company liable to a penalty fee in addition to the amount of the outstanding
fees. If the license fee and/or any penalty fee remains unpaid from the due date, such Company will be liable to be struck off and dissolved
from the Register of Companies in the British Virgin Islands.

4.3 Under the BCA, a copy of the Company's register of directors which is complete must be filed by the Company
at the Company Registrar. Failure to make this filing will render such Company liable to a penalty fee and if the filing is not made within
the requisite time period or any penalty fee remains unpaid from the due date, such Company will be liable to be struck off and dissolved
from the Register of Companies.

4.4 Under the BCA, annual financial return, in the prescribed form, must be filed by the Company with its
Registered Agent in respect of each year for which one is due within the timeframe prescribed by the BCA for that year (unless such Company
is within one of the statutory exceptions to the obligation to file). Failure to make this filing when due will render such Company liable
to a penalty fee and where such Company is liable to the maximum penalty and has not filed its annual return, the Company will be liable
to be struck off and dissolved from the Register of Companies.

Page **5** of **6**

4.5 Under the BCA, unless the Company is within one of the statutory exceptions to the obligation to file
and is compliant with any conditions for the relevant exception(s) to apply, a copy of the Company's register of members which is complete
and certain prescribed beneficial ownership information for the Company must be filed by the Company at the Company Registrar. Failure
to make these filings will render the Company liable to penalty fees and if the filings are not made within the requisite time period
or any penalty fee remains unpaid from the due date, the Company will be liable to be struck off and dissolved from the Register of Companies.

4.6 For the purposes of this opinion "in good standing" means only that as of the date of this opinion
it appears from our searches of the Public Records and on the basis of certain of the assumptions made in Schedule 2 being correct the
Company is in good standing. We have made no enquiries into the Company's good standing with respect to any other filings or payment of
fees, or both, that it may be required to make under the laws of the British Virgin Islands other than the BCA. We have made no enquiries
into whether the copy of the register of directors, the copy of the register of members or the Company's beneficial ownership information
filed at the Company Registrar matches the details set out on the Certificate of Incumbency or whether the annual return filed by the
Company with its registered agent is in the prescribed form as required pursuant to the BCA.

4.7 The Public Records and our searches thereof may not reveal the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) in the case of the Company Registry Records, details of matters which have not been lodged for registration
or have been lodged for registration but not actually registered at the time of our search or notifications made to the Company Registrar
by the Registered Agent of any failure by any Company to file its register of directors, register of members, beneficial ownership information
and/or annual return as required and within the time frame prescribed by the BCA;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) in the case of the Court Records, details of proceedings which have been filed but not actually entered
in the High Court Database at the time of our search;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) whether an application for the appointment of a liquidator or a receiver has been presented to the High
Court of the British Virgin Islands or whether a liquidator or a receiver has been appointed out of court, or whether any out of court
dissolution, reconstruction or reorganisation of the Company has been commenced; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) any originating process (including an application to appoint a liquidator) in respect of the Company in
circumstances where the High Court of the British Virgin Islands has prior to the issuance of such process ordered that such process upon
issuance be anonymised (whether on a temporary basis or otherwise),

and the following points should also be noted:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) the Court Records reflect the information accessible remotely on the High Court Database, we have not
conducted a separate search of the underlying Civil Cause Book (the **Civil Cause Book**) or the Commercial Cause Book (the **Commercial Cause Book**) at the Registry of the High Court of the British Virgin Islands. Although the High Court Database should reflect the content
of the Civil Cause Book and the Commercial Cause Book, neither the High Court Database nor the Civil Cause Book or Commercial Cause Book
is updated every day, and for that reason neither facility can be relied upon to reveal whether or not a particular entity is a party
to litigation in the British Virgin Islands;

Page **6** of **6**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) the High Court Database is not updated if third parties or noticed parties are added to or removed from
the proceedings after their commencement; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g) while it is a requirement under Section 118 of the Insolvency Act 2003 that notice of the appointment
of a receiver be registered with the Company Registrar, however, it should be noted that failure to file a notice of appointment of a
receiver does not invalidate the receivership but gives rise to penalties on the part of the receiver and the absence of a registered
notice of appointment of a receiver is not conclusive as to there being no existing appointment of a receiver in respect of the Company
or its assets.

5 Governing law of this opinion

5.1 This opinion is:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) governed by, and shall be construed in accordance with, the laws of the British Virgin Islands;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) limited to the matters expressly stated in it; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) confined to, and given on the basis of, the laws and practice in the British Virgin Islands at the date
of this opinion.

5.2 Unless otherwise indicated, a reference to any specific British Virgin Islands legislation is a reference
to that legislation as amended to, and as in force at, the date of this opinion.

---

| | |
|:---|:---|
| 6 | Reliance |

---

We hereby consent to the filing of this opinion as an exhibit to the Form S-8.

This opinion may be used only in connection with the Form S-8 while the Plan is effective.

---

| |
|:---|
| Yours faithfully |
| **/s/ Ogier** |
| **Ogier** |

---

## Exhibit 23.1

**Exhibit 23.1**

**<u>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</u>**

We consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated October 31, 2024 relating to the consolidated financial statements appearing in the Annual Report on Form 20-F of Global Engine Group Holding Limited for the fiscal year ended June 30, 2024.

/s/ Marcum Asia CPAs LLP

New York, New York

August 8, 2025

NEW YORK OFFICE ● 7 Penn Plaza ● Suite 830 ● New York, New York ● 10001

Phone 646.442.4845 ● Fax 646.349.5200 ● www.marcumasia.com

## Exhibit 23.2

**Exhibit 23.2**

![](ex23-2_001.jpg)

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

We consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated December 6, 2022 relating to the consolidated financial statements appearing in the Annual Report on Form 20-F of Global Engine Group Holding Limited for the fiscal year ended June 30, 2024.

/s/ Friedman LLP

New York, New York

August 8, 2025

![](ex23-2_002.jpg)

## Ex-Filing

?xml version='1.0' encoding='ASCII'? Filing Fee Exhibit

**Ex-Filing Fees**

**CALCULATION OF FILING FEE TABLES**

**S-8**

**Global Engine Group Holding Ltd**

**Table 1: Newly Registered and Carry Forward Securities**

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Line Item Type** | **Security Type** | **Security Class Title** | **Notes** | **Fee Calculation<br> Rule** | **Amount Registered** | **Proposed Maximum Offering<br> Price Per Unit** | **Maximum Aggregate Offering Price** | **Fee Rate** | **Amount of Registration Fee** |
| *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* |
| Fees to be Paid | Equity | Class A Ordinary Shares, $0.0000625 par value each | (1) | Other | 8000000 | $0.98 | $7840000.00 | 0.0001531 | $1200.30 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | $7840000.00 |  | 1200.30 |
| Total Fees Previously Paid: | Total Fees Previously Paid: | Total Fees Previously Paid: | Total Fees Previously Paid: | Total Fees Previously Paid: | Total Fees Previously Paid: | Total Fees Previously Paid: |  |  |  |
| Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: |  |  | 0.00 |
| Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: |  |  | $1200.30 |

---

**__________________________________________ Offering Note(s)**

&nbsp;&nbsp;&nbsp;&nbsp;(1) Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement shall cover any additional Class A ordinary shares of the Registrant that become issuable under the Registrant's 2025 Equity Incentive Plan (the "2025 Plan") in respect of the securities identified in the above table by reason of any stock dividend, stock split, recapitalization, or other similar transaction effected without the Registrant's receipt of consideration that increases the number of the outstanding Class A ordinary shares of the Registrant. Pursuant to Rules 457(c) and (h) under the Securities Act, the proposed maximum offering price per share and the proposed maximum aggregate offering price are estimated for the purpose of calculating the amount of the registration fee and are based on the average of the high and low price of the Registrant's Class A ordinary shares as reported on the NASDAQ Stock Market on August 5, 2025, which date is within five business days prior to filing this Registration Statement..