# EDGAR Filing Document

**Accession Number:** 0001960348
**File Stem:** 0001213900-25-103530
**Filing Date:** 2025-10
**Character Count:** 66081
**Document Hash:** 5163e315862e3b8c2addd7c7b36808a9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-103530.hdr.sgml**: 20251029

**ACCESSION NUMBER**: 0001213900-25-103530

**CONFORMED SUBMISSION TYPE**: F-1/A

**PUBLIC DOCUMENT COUNT**: 6

**FILED AS OF DATE**: 20251029

**DATE AS OF CHANGE**: 20251029

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Vittoria Ltd
- **CENTRAL INDEX KEY:** 0001960348
- **STANDARD INDUSTRIAL CLASSIFICATION:** FINANCE SERVICES [6199]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 000000000

**FILING VALUES:**
- **FORM TYPE:** F-1/A
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-273597
- **FILM NUMBER:** 251430745

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 402B,4/F,CHINA INSURANCE GROUP BUILDING
- **STREET 2:** 141 DES VOEUX ROAD CENTRAL
- **CITY:** HONG KONG
- **PROVINCE COUNTRY:** K3
- **BUSINESS PHONE:** 852 3590 4603

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 402B,4/F,CHINA INSURANCE GROUP BUILDING
- **STREET 2:** 141 DES VOEUX ROAD CENTRAL
- **CITY:** HONG KONG
- **PROVINCE COUNTRY:** K3

#### As filed with the U.S. Securities and Exchange Commission on October 29 , 2025

#### Registration No. 333-273597

#### UNITED STATES<br>SECURITIES AND EXCHANGE COMMISSION

#### Washington, D.C. 20549
**____________________________**

#### AMENDMENT NO. 14 <br>TO<br>FORM F-1<br>REGISTRATION STATEMENT<br>UNDER<br>THE SECURITIES ACT OF 1933
**____________________________**

#### Vittoria Limited
(Exact name of registrant as specified in its charter)

**____________________________**

---

| | | |
|:---|:---|:---|
|  **British Virgin Islands** | **6199** | **Not Applicable** |
|  (State or other jurisdiction of<br>incorporation or organization) | (Primary Standard Industrial<br>Classification Code Number) | (I.R.S. Employer<br>Identification Number) |

---

#### Unit 402B, 4/F, China Insurance Group Building,<br>141 Des Voeux Road Central,<br>Central, Hong Kong<br>Tel: +852 35904603
(Address, including zip code, and telephone number, including area code, of registrant's principal executive offices)

**____________________________**

#### c/o Cogency Global Inc.<br>122 East 42 <sup>nd</sup> Street, 18 <sup>th</sup> Floor<br>New York, NY 10168<br>+1(800) 221-0102

#### (Name, address, including zip code, and telephone number, including area code, of agent for service)
**____________________________**

#### Copies to:

---

| | |
|:---|:---|
|  **William S. Rosenstadt, Esq.<br>Mengyi "Jason" Ye, Esq.**<br> **Yarona L. Yieh, Esq.**<br> **Ortoli Rosenstadt LLP<br>366 Madison Avenue, 3**<sup>rd</sup> **Floor<br>New York, NY 10017<br>+1-212-588-0022 – telephone** | **Joan Wu, Esq.** <br> **Hunter Taubman Fischer & Li LLC** <br> **950 Third Avenue, 19**<sup>th</sup> **Floor** <br> **New York, NY 10022** <br> **+212**-530-2206 **– telephone** |

---

**____________________________**

Approximate date of commencement of proposed sale to public: As soon as practicable after the effective date of this Registration Statement.

If any securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act, check the following box. ☐

If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

If this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

If this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933.

Emerging growth company ☒

If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, 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. ☐

____________

† The term "new or revised financial accounting standards" refers to any update issued by the Financial Accounting Standards Board to its Accounting Standards Codification after April 5, 2012.

#### This registration statement shall hereafter become effective in accordance with the provisions of section 8(a) of the Securities Act of 1933.

------

#### EXPLANATORY NOTE
This Amendment No. 14 is being filed solely for the purpose of (i) amending the cover page hereto to replace the delaying amendment language pursuant to Section 8(a) of the Securities Act of 1933, (ii) filing exhibit 5.1 and (iii) re-filing exhibit 23.1 to this registration statement on Form F-1 (File No. 333-273597), or the Registration Statement, and to amend and restate the exhibit index set forth in Part II of the Registration Statement. No changes have been made to the Registration Statement other than this explanatory note as well as revised versions of the cover page and Part II of the Registration Statement. This Amendment No. 14 does not contain copies of the prospectus included in the Registration Statement, which remains unchanged from Amendment No. 13 to the Registration Statement filed on September 30, 2025, and consists only of the cover page, this explanatory note and Part II of the Registration Statement.

------

#### PART II — INFORMATION NOT REQUIRED IN THE PROSPECTUS

#### Item 6. Indemnification of Directors and Officers
Section 132 of the BVI Companies Act provides that subject to the memorandum or articles of association of a company, the company may indemnify 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 any person who (a) 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 a director of the company, or (b) is or was, at the request of the company, serving as a director of, or in any other capacity is or was acting for, another body corporate or a partnership, joint venture, trust or other enterprise, provided that the said person had acted honestly and in good faith and in what he believed to be in the best interests of the company and, in the case of criminal proceedings, the person had no reasonable cause to believe that his conduct was unlawful.

In accordance with, and subject to, our Amended Memorandum and Articles (including the limitations detailed therein), every director and officer of the Company (which for the avoidance of doubt, shall not include auditors of the Company), together with every former director and former officer of the Company (each an "Indemnified Person") shall be indemnified out of the assets of the Company against any liability, action, proceeding, claim, demand, costs, damages or expenses, including legal expenses, whatsoever which they or any of them may incur as a result of any act or failure to act in carrying out their functions other than such liability (if any) that they may incur by reason of their own actual fraud or wilful default. No Indemnified Person shall be liable to the Company for any loss or damage incurred by the Company as a result (whether direct or indirect) of the carrying out of their functions unless that liability arises through the actual fraud or wilful default of such Indemnified Person. No person shall be found to have committed actual fraud or wilful default under the Article unless or until a court of competent jurisdiction shall have made a finding to that effect.

The underwriting agreement, the form of which will be filed as Exhibit 1.1 to this registration statement, provides for indemnification by the underwriters of us and our officers and directors for certain liabilities, including liabilities arising under the Securities Act, but only to the extent that such liabilities are caused by information relating to the underwriters furnished to us in writing expressly for use in this registration statement and certain other disclosure documents.

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

#### Item 7. Recent Sales of Unregistered Securities
Vittoria Limited was incorporated under the laws of BVI on May 27, 2022. Upon incorporation, Vittoria Limited issued 50 ordinary shares each to Mr. On Tai, LAM and Mr. Chi Fung Leo, CHAN at a consideration of US$50, respectively; total consideration in aggregate being US$100.

On October 25, 2022, the board of directors of Vittoria resolved and approved: (i) to repurchase 50 ordinary shares from Mr. Lam and Mr. Chan each, at a consideration of US$50.00, respectively; and (ii) to amend the article of association of Vittoria to increase the number of authorized ordinary shares from 50,000 ordinary shares to 500,000,000 ordinary shares ("Increase in Authorized Shares"), with the par value of the ordinary shares to decrease from US$1.00 each to US$0.0001 each. Following the Increase in Authorized Shares, on October 25, 2022, Vittoria newly issued 13,125,000 ordinary shares with a par value of US$0.0001 to Victory Amaze at a cash consideration of US$1,312.50.

On September 27, 2023, Vittoria passed a shareholders resolution and approved that (i) the 8,875,000 issued ordinary shares held by Victory Amaze are redeemed by Vittoria at the total consideration of US$125, in exchange for 1,250,000 class B ordinary shares of par value US$0.0001 each then (the "Ex-B Shares") be allotted and issued to Victory Amaze (the "Share Redemption"); (ii) the maximum number of shares Vittoria authorized to issue are re-classified from 500,000,000 shares of one class of US$0.0001 par value each into (a) 400,000,000 class A ordinary shares of US$0.0001 par value each then (the "Ex-A Shares"); and (b) 100,000,000 Ex-B Shares (collectively refer as the "Share Re-classification"); (iii) following the Share Redemption and Share Re-classification, the 4,250,000 issued ordinary shares held by Victory Amaze are reclassified as 4,250,000 Ex-A Shares; and (iv) 1,250,000 Ex-B Shares are allotted and issued to Victory Amaze at par value each and payable by way of set-off in full against the consideration payable by Vittoria to Victory Amaze in respect of the Share Redemption, credited as fully paid (the "Ex-B Shares Allotment and Issue"). The Company also adopted an amended and restated memorandum and articles of association.

On November 1, 2023, Mr. Lam and Mr. Chan caused Victory Amaze to enter into the instruments of transfers with Mr. Shuai, GE and Ms. Hau Sze, MO, respectively, whereby Victory Amaze sold an aggregate of 600,000 Ex-A Shares of Vittoria Limited to Mr. Ge and Ms. Mo for the aggregate consideration of US$2,280,000, in order to settle personal debts owed by Mr. Lam and Mr. Chan to Mr. Ge and Ms. Mo respectively, pursuant to certain debt settlement agreement.

In January, 2024, to meet the personal financial needs of Mr. Lam and Mr. Chan, as well as to be able to continue funding the operation of the Company to the extent that Mr. Lam and Mr. Chan need to, Mr. Lam and Mr. Chan caused Victory Amaze:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. to enter into the instrument of transfer with Dream Forge Limited on January 18, 2024, whereby Victory Amaze sold 370,000 Ex-A Shares of Vittoria Limited to Dream Forge Limited for the consideration of US$370,000.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. to enter into the instrument of transfer with Moonlight Growth Limited on January 19, 2024 whereby Victory Amaze sold 370,000 Ex-A Shares of Vittoria Limited to Moonlight Growth Limited for the consideration of US$370,000.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c. to enter into the instrument of transfer with Ralph TS Group Limited on January 22, 2024, whereby Victory Amaze sold 370,000 Ex-A Shares of Vittoria Limited to Ralph TS Group Limited for the consideration of US$370,000.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d. to enter into the instrument of transfer with Mr. Wai Pan, CHENG ("Mr. CHENG") on January 23, 2024, whereby Victory Amaze sold 40,000 Ex-A Shares of Vittoria Limited to Mr. CHENG for the consideration of US$40,000.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;e. to enter into the instrument of transfer with Ms. Tsz Ying, KUNG ("Ms. KUNG") on January 25, 2024, whereby Victory Amaze sold 250,000 Ex-A Shares of Vittoria Limited to Ms. KUNG for the consideration of US$250,000.

The following table sets forth the breakdown of the foregoing transactions among Victory Amaze and Mr. Ge, Ms. Mo, Dream Forge Limited, Moonlight Growth Limited, Ralph TS Group Limited, Mr. Cheng and Ms. Kung:

---

| | | | |
|:---|:---|:---|:---|
|  **Name** | **Number of Shares Sold/Purchased** | **Consideration** | **Consideration** |
|  Shuai, GE | 350,000 Ex-A Shares | US$ | 1330000 |
|  Hau Sze, MO | 250,000 Ex-A Shares | US$ | 950000 |
|  Dream Forge Limited | 370,000 Ex-A Shares | US$ | 370000 |
|  Moonlight Growth Limited | 370,000 Ex-A Shares | US$ | 370000 |
|  Ralph TS Group Limited | 370,000 Ex-A Shares | US$ | 370000 |
|  Wai Pan, CHENG | 40,000 Ex-A Shares | US$ | 40000 |
|  Tsz Ying, KUNG | 250,000 Ex-A Shares | US$ | 250000 |

---

Mr. Ge, Ms. Mo, Dream Forge Limited, Moonlight Growth Limited, Ralph TS Group Limited, Mr. Cheng and Ms. Kung are not affiliated with each other, and none of them have been affiliated with Vittoria Limited in any way and have not been the related parties of Vittoria Limited. They are all third parties within the personal network of Mr. Lam and Mr. Chan, and Company has not been receiving any benefit or services from them.

We believe that each of the issuances and transfers was exempt from registration under the Securities Act in reliance on Regulation D under the Securities Act or pursuant to Section 4(2) of the Securities Act regarding transactions not involving a public offering or in reliance on Regulation S under the Securities Act regarding sales by an issuer in offshore transactions. No underwriters were involved in these issuances of securities.

On September 13, 2024, Vittoria passed a shareholders resolution and approved amended and restated memorandum and articles of association which dated September 26, 2024 that a share split of 1 to 2.5 was carried out on the authorized and issued share capital of Vittoria resulting in (i) the authorized share capital of Vittoria changing from 400,000,000 Ex-A Shares to 1,000,000,000 Class A Ordinary Shares of US$0.00004 par value each and from 100,000,000 Ex-B Shares to 250,000,000 Class B Ordinary Shares of US$0.00004 par value each; and (ii) the issued share capital of Vittoria changing from 4,250,000 Ex-A Shares to 10,625,000 Class A Ordinary Shares of US$0.00004 par value each and from 1,250,000 Ex-B Shares to 3,125,000 Class B Ordinary Shares of US$0.00004 par value each.

Holders of Class A Ordinary Shares and Class B Ordinary Shares shall vote together as one class on all resolutions of the shareholders and have the same dividends, privileges and restrictions rights except each Class A Ordinary Share shall entitle its holder to one (1) vote and each Class B Ordinary Share shall entitle its holder to fifteen (15) votes. Each Class B Ordinary Share is convertible into one (1) Class A Ordinary Share at any time at the option of the holder thereof but Class A Ordinary Shares are not convertible into Class B Ordinary Shares. Save and except for the differences in voting rights and conversion rights as set out above, Class A Ordinary Shares and Class B Ordinary Shares shall rank pari passu with one another and shall have the same rights, preferences, privileges and restrictions.

**Item 8. Exhibits and Financial Statement Schedules**

(a) Exhibits.

---

| | |
|:---|:---|
|  **Exhibit No.** | **Description** |
|  1.1† | [Form of Underwriting Agreement](http://www.sec.gov/Archives/edgar/data/1960348/000121390025093879/ea020082313ex1-1_vittoria.htm) |
|  3.1† | [Amended and Restated Memorandum and Articles of Association](http://www.sec.gov/Archives/edgar/data/1960348/000121390025081693/ea020082311ex3-1_vittoria.htm) |
|  5.1\* | [Opinion of Ogier regarding the validity of the ordinary shares being registered and certain British Virgin Islands tax matters](ea020082315ex5-1_vittoria.htm) |
|  10.1† | [Employment Agreement by and between Chi Fung Leo, CHAN and the Registrant, dated as of February 1, 2023](http://www.sec.gov/Archives/edgar/data/1960348/000121390023062303/ff12023ex10-1_vittoria.htm) |
|  10.2† | [Employment Agreement by and between On Tai, LAM and the Registrant, dated as of February 1, 2023](http://www.sec.gov/Archives/edgar/data/1960348/000121390023062303/ff12023ex10-2_vittoria.htm) |
|  10.3† | [Lease Agreement of Head Office, at Unit 402B, 4/F, China Insurance Group Building, 141 Des Voeux Road Central, Central, Hong Kong](http://www.sec.gov/Archives/edgar/data/1960348/000121390023062303/ff12023ex10-3_vittoria.htm) |
|  10.4† | [Letter of Employment by and between Chi Fung Leo, CHAN and Red Solar Capital Limited, the Operating Subsidiary of the Registrant, dated as of October 13, 2017](http://www.sec.gov/Archives/edgar/data/1960348/000121390023062303/ff12023ex10-4_vittoria.htm) |
|  10.5† | [Letter of Employment by and between On Tai, LAM and Red Solar Capital Limited, the Operating Subsidiary of the Registrant, dated as of October 13, 2017](http://www.sec.gov/Archives/edgar/data/1960348/000121390023062303/ff12023ex10-5_vittoria.htm) |
|  10.6† | [Debt Settlement Agreement between Mr. Lam, Mr. Chan, Victory Amaze Limited and Mr. Ge](http://www.sec.gov/Archives/edgar/data/1960348/000121390024086197/ea020082303ex10-6_vittoria.htm) |
|  10.7† | [Debt Settlement Agreement between Mr. Lam, Mr. Chan, Victory Amaze Limited and Ms. Mo](http://www.sec.gov/Archives/edgar/data/1960348/000121390024086197/ea020082303ex10-7_vittoria.htm) |
|  14.1† | [Code of Business Conduct and Ethics of the Registrant](http://www.sec.gov/Archives/edgar/data/1960348/000121390023062303/ff12023ex14-1_vittoria.htm) |
|  21.1† | [List of Subsidiaries](http://www.sec.gov/Archives/edgar/data/1960348/000121390023062303/ff12023ex21-1_vittoria.htm) |
|  23.1\* | [Consent of WWC, P.C.](ea020082315ex23-1_vittoria.htm) |
|  23.2\* | [Consent of Ogier, BVI Counsel to the Registrant (included in Exhibit 5.1)](ea020082315ex5-1_vittoria.htm) |
|  23.3† | [Consent of ONC Lawyers, Hong Kong Counsel to the Registrant (included in Exhibit 99.7)](http://www.sec.gov/Archives/edgar/data/1960348/000121390024020112/ea0200823ex99-7_vittoria.htm) |
|  23.4† | [Consent of China Commercial Law Firm, PRC Counsel to the Registrant](http://www.sec.gov/Archives/edgar/data/1960348/000121390024020112/ea0200823ex23-4_vittoria.htm) |
|  99.1† | [Audit Committee Charter](http://www.sec.gov/Archives/edgar/data/1960348/000121390023062303/ff12023ex99-1_vittoria.htm) |
|  99.2† | [Compensation Committee Charter](http://www.sec.gov/Archives/edgar/data/1960348/000121390023062303/ff12023ex99-2_vittoria.htm) |
|  99.3† | [Nominating Committee Charter](http://www.sec.gov/Archives/edgar/data/1960348/000121390023062303/ff12023ex99-3_vittoria.htm) |
|  99.4† | [Consent of Mr. Yun Pun, WONG, Independent Director Nominee](http://www.sec.gov/Archives/edgar/data/1960348/000121390024020112/ea0200823ex99-4_vittoria.htm) |
|  99.5† | [Consent of Ms. Jenny, CHEN, Independent Director Nominee](http://www.sec.gov/Archives/edgar/data/1960348/000121390024020112/ea0200823ex99-5_vittoria.htm) |
|  99.6† | [Consent of Mr. Kwok On, NG, Independent Director Nominee](http://www.sec.gov/Archives/edgar/data/1960348/000121390024020112/ea0200823ex99-6_vittoria.htm) |
|  99.7† | [Opinion of ONC Lawyers, Hong Kong counsel to the Registrant, regarding certain Hong Kong law matters](http://www.sec.gov/Archives/edgar/data/1960348/000121390024020112/ea0200823ex99-7_vittoria.htm) |
|  107† | [Filing Fee Table](http://www.sec.gov/Archives/edgar/data/1960348/000121390025093879/ea020082313ex-fee_vittoria.htm) |

---

____________

\* Filed herein

† Previously filed

#### Item 9. Undertakings.
(a) The undersigned registrant hereby undertakes:

&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;(i) To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;

&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 hereof) 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 end of the estimated firm commitment offering range may be reflected in the form of prospectus filed with the Securities and Exchange Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20% 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;(iii) To include any material information with respect to the plan of distribution not previously disclosed in this registration statement or any material change to such information in this registration statement;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) That, for the purpose of determining any liability under the Securities Act of 1933, 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;(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.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) That, for the purpose of determining liability under the Securities Act of 1933 to any purchaser:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) If the Registrant is relying on Rule 430B (§230.430B of this chapter):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(A) Each prospectus filed by the registrant pursuant to Rule 424(b)(3) shall be deemed to be part of the registration statement as of the date the filed prospectus was deemed part of and included in the registration statement; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(B) Each prospectus required to be filed pursuant to Rule 424(b)(2), (b)(5), or (b)(7) as part of a registration statement in reliance on Rule 430B relating to an offering made pursuant to Rule 415(a)(1)(i), (vii), or (x) for the purpose of providing the information required by section 10(a) of the Securities Act of 1933 shall be deemed to be part of and included in the registration statement as of the earlier of the date such form of prospectus is first used after effectiveness or the date of the first contract of sale of securities in the offering described in the prospectus. As provided in Rule 430B, for liability purposes of the issuer and any person that is at that date an underwriter, such date shall be deemed to be a new effective date of the registration statement relating to the securities in the registration statement to which that prospectus relates, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof. Provided, however, that no statement made in a registration statement or prospectus that is part of the registration statement or made in a document incorporated or deemed incorporated by reference into the registration statement or prospectus that is part of the registration statement will, as to a purchaser with a time of contract of sale prior to such effective date, supersede or modify any statement that was made in the registration statement or prospectus that was part of the registration statement or made in any such document immediately prior to such effective date; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) If the Registrant is subject to Rule 430C, each prospectus filed pursuant to Rule 424(b) as part of a registration statement relating to an offering, other than registration statements relying on Rule 430B or other than prospectuses filed in reliance on Rule 430A, shall be deemed to be part of and included in the registration statement as of the date it is first used after effectiveness. Provided, however, that no statement made in a registration statement or prospectus that is part of the registration statement or made in a document incorporated or deemed incorporated by reference into the registration statement or prospectus that is part of the registration statement will, as to a purchaser with a time of contract of sale prior to such first use, supersede or modify any statement that was made in the registration statement or prospectus that was part of the registration statement or made in any such document immediately prior to such date of first use.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5) That, for the purpose of determining liability of the Registrant under the Securities Act of 1933 to any purchaser in the initial distribution of the securities, the undersigned Registrant undertakes that in a primary offering of securities of the undersigned registrant pursuant to this registration statement, regardless of the underwriting method used to sell the securities to the purchaser, if the securities are offered or sold to such purchaser by means of any of the following communications, the undersigned registrant will be a seller to the purchaser and will be considered to offer or sell such securities to such purchaser:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) Any preliminary prospectus or prospectus of the undersigned Registrant relating to the offering required to be filed pursuant to Rule 424;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) Any free writing prospectus relating to the offering prepared by or on behalf of the undersigned Registrant or used or referred to by the undersigned Registrant;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) The portion of any other free writing prospectus relating to the offering containing material information about the undersigned Registrant or its securities provided by or on behalf of the undersigned registrant; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv) Any other communication that is an offer in the offering made by the undersigned registrant to the purchaser

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(6) To file a post-effective amendment to the registration statement to include any financial statements required by item 8.A. of Form 20-F at the start of any delayed offering or throughout a continuous offering. Financial statements and information otherwise required by Section 10(a)(3) of the Act need not be furnished, provided, that the Registrant includes in the prospectus, by means of a post-effective amendment, financial statements required pursuant to this paragraph (a)(4) and other information necessary to ensure that all other information in the prospectus is at least as current as the date of those financial statements.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(7) For purposes of determining any liability under the Securities Act of 1933, the information omitted from the form of prospectus filed as part of this registration statement in reliance upon Rule 430A and contained in a form of prospectus filed by the registrant under Rule 424(b)(1) or (4) or 497(h) under the Securities Act shall be deemed to be part of this registration statement as of the time it was declared effective.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(8) For the purpose of determining any liability under the Securities Act of 1933, each post-effective amendment that contains a form of prospectus 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.

(b) Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, the Registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the 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 such 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 F-1 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in Hong Kong on October 29, 2025.

---

| | |
|:---|:---|
|  **VITTORIA LIMITED** | **VITTORIA LIMITED** |
|  By: | /s/ On Tai, LAM |
|  | Chief Executive Officer, Chairman, and Director<br>(Principal Executive Officer) |

---

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

---

| | | |
|:---|:---|:---|
|  **Name** | **Title** | **Date** |
|  /s/ On Tai, LAM | Chief Executive Officer, Chairman, and Director | October 29, 2025 |
|  Mr. On Tai, LAM | (Principal Executive Officer) |  |
|  /s/ Chi Fung Leo, CHAN | Chief Financial Officer and Director | October 29, 2025 |
|  Mr. Chi Fung Leo, CHAN | (Principal Financial and Accounting Officer) |  |

---

#### SIGNATURE OF AUTHORIZED AGENT IN THE UNITED STATES
Pursuant to the Securities Act of 1933 as amended, the undersigned, the duly authorized agent in the United States of America, has signed this registration statement thereto in New York, NY on October 29, 2025

---

| | |
|:---|:---|
|  Cogency Global Inc. | Cogency Global Inc. |
|  By: | /s/ Colleen A. De Vries |
|  Name: | Colleen A. De Vries |
|  Title: | Senior Vice-President on behalf of <br>Cogency Global Inc. |

---

## Exhibit 5.1

**Exhibit 5.1**

---

| | |
|:---|:---|
| **Vittoria Limited**<br> Sea Meadow House<br> P.O. Box 116<br> Road Town<br> Tortola<br> British Virgin Islands  | **D +852 3656 6054/** <br> **+852 3656 6073** |
| **Vittoria Limited**<br> Sea Meadow House<br> P.O. Box 116<br> Road Town<br> Tortola<br> British Virgin Islands  | **E: nathan.powell@ogier.com/<br> rachel.huang@ogier.com** |
| **Vittoria Limited**<br> Sea Meadow House<br> P.O. Box 116<br> Road Town<br> Tortola<br> British Virgin Islands  |  |
| **Vittoria Limited**<br> Sea Meadow House<br> P.O. Box 116<br> Road Town<br> Tortola<br> British Virgin Islands  | Reference: NMP/RYH/504348.00001 |
| **Vittoria Limited**<br> Sea Meadow House<br> P.O. Box 116<br> Road Town<br> Tortola<br> British Virgin Islands  |  |
|  | 29 October 2025 |

---

Dear Sirs

**Vittoria Limited (Company no: 2099623) (the Company)**

We have acted as counsel as to British Virgin Islands law to the Company in connection with the Company's registration statement on Form F-1, including all amendments or supplements thereto (the **Registration Statement**), as filed with the United States Securities and Exchange Commission (the **Commission**) under the United States Securities Act of 1933, as amended (the **Securities Act**). The Registration Statement relates to the offering (the **Offering**) of 1,800,000 class A ordinary shares of US$0.00004 par value each of the Company (each a **Class A Ordinary Share**), plus an option to issue up to an additional 270,000 Class A Ordinary Shares to be offered by the Company pursuant to the Offering to cover the over-allotment option to be granted to the underwriters (the **Underwriters**) (collectively, the **IPO Shares**). The Registration Statement also relates to 1,500,000 Class A Ordinary Shares held by certain selling shareholders of the Company named in the Registration Statement (the **Selling Shareholders**), which shall be registered for resale under the Registration Statement (the **Resale Shares**).

We are furnishing this opinion as Exhibits 5.1 and 23.2 to the Registration Statement.

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** |

---

1.1 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 Registration Statement;

---

| | | | |
|:---|:---|:---|:---|
| **Ogier**<br> Providing advice on British Virgin Islands, <br> 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> Yuki Yan<br> David Lin<br> Alan Wong<br> Rachel Huang\*\*<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 |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) the constitutional documents and public records of the Company obtained from the Registry of Corporate
Affairs in the British Virgin Islands on 29 November 2022 (the **Company Registry Record**), which includes:

&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 27 May 2022; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) the memorandum and articles of association of the Company adopted upon incorporation (the **Incorporation Memorandum and Articles**);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) 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 29 November 2022 (the **Court Records**);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) the Company Registry Records as updated by update searches on 29 October 2025, which includes:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) the amended and restated memorandum and articles of association of the Company filed on 25 October 2022;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) the second amended and restated memorandum and articles of association of the Company filed on 27 September
2023;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) the third amended and restated memorandum and articles of association of the Company filed on 26 September
2024 (the **Memorandum and Articles**);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) the Court Records as updated by update searches on 29 October 2025 (the Company Registry Records and the
Court Records together, and as updated, the **Public Records**);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) a certificate of incumbency dated 14 October 2025 issued by the Company's registered agent (the **Registered Agent's Certificate**);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g) a certificate of good standing dated 14 October 2025 (the **Good Standing Certificate**) issued by
the Registrar of Corporate Affairs in the British Virgin Islands (the **Registrar**) in respect of the Company;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h) the register of directors of the Company as provided to us on 16 October 2023 (the **ROD**);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) the register of members of the Company as provided to us on 24 October 2025 (the **ROM**, and together
with the ROD, the **Registers**);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(j) a copy of the written resolutions of the directors of the Company dated 19 October 2023, 4 March 2024
and 29 October 2025 approving, inter alia, the Registration Statement (the **IPO Resolutions**, together with items (k), (l) and (n)
below, the **Board Resolutions**);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(k) a copy of a resolutions in writing of the directors of the Company dated 25 October 2022;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(l) a copy of the written resolutions of the directors of the Company dated 27 September 2023;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(m) a copy of the written resolutions of the sole shareholder of the Company dated 27 September 2023;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(n) a copy of the written resolutions of the directors of the Company dated 1 November 2023;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(o) a copy of the written resolutions of the directors of the Company dated 13 September 2024;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(p) a copy of the written resolutions of the directors of the Company dated 13 September 2024;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(q) a copy of the written resolutions of the shareholders of the Company dated 13 September 2024 (together
with item (m) above, collectively referred to as the **Shareholders Resolutions**; the Board Resolutions and the Shareholders Resolutions
are collectively referred to as the **Resolutions**);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(r) a copy of the application for shares dated 25 October 2022 signed by VICTORY AMAZE LIMITED (collectively
referred to as the **Applications for Shares**);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(s) a copy of share subscription letter signed by VICTORY AMAZE LIMITED dated 26 September 2023;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(t) a copy of instrument of transfer and bought-and-sold notes in respect of transfer of 350,000 Class A Ordinary
Shares dated 1 November 2023 executed by VICTORY AMAZE LIMITED as transferor and Shuai, GE as transferee;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(u) a copy of instrument of transfer and bought-and-sold notes in respect of transfer of 250,000 Class A Ordinary
Shares dated 1 November 2023 executed by VICTORY AMAZE LIMITED as transferor and Hau Sze, MO as transferee;

1.2 We have not made any enquiries or undertaken any searches concerning, and have not examined any other
documents entered into by or affecting the Company or any other person, save for the examinations referred to in paragraph 1.1 above.
In particular, but without limitation, we have not examined any documents referred to within the Registration Statement save as expressly
referred to above and our opinion is limited accordingly.

---

| | |
|:---|:---|
| **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 and counterparts of 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) signatures, seals, dates, stamps and markings (whether on original or copy documents) are genuine;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) all signatures and seals on all documents are genuine and authentic and in particular that any signatures
on the Documents are the true signatures of the persons authorised to execute the same by the resolutions within the Resolutions;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) each of the Good Standing Certificate, the Registered Agent's Certificate and the Registers is accurate
and complete as at the date of this opinion;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) all copies of the Registration Statement are true and correct copies and the Registration Statement conforms
in every material respect to the latest drafts of the same produced to us and, where the Registration Statement has been provided to us
in successive drafts marked-up to indicate changes to such documents, all such changes have been so indicated;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g) the Company has complied with, or will comply with, its obligation to file (unless such Company is within
one of the statutory exceptions to the obligation to file) a financial return, its register of directors, its register of members and
its beneficial ownership information pursuant to the Business Companies Act, 2004 of the British Virgin Islands (the **BCA**);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h) the Company is not resident for tax purposes in a jurisdiction outside the British Virgin Islands and
the Company is therefore a legal entity within the scope of the Economic Substance (Companies and Limited Partnerships) Act, 2018 (the **Substance Act**), but the Company is not undertaking a relevant activity for the purposes of the Substance Act or, if the Company
does undertake or proposes to undertake a relevant activity of a type described in the Substance Act, the Company has taken appropriate
steps to comply with the economic substance requirements applicable to that activity under the Substance Act;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) the Board Resolutions remain 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 Offering, and no director has a financial interest in or other relationship to a party of the transactions
contemplated by the Documents which has not been properly disclosed in the Board Resolutions;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(j) the Shareholders Resolutions remain in full force and effect;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(k) neither the directors nor the shareholders of the Company have taken any steps 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;(l) all parties to the Documents other than the Company (and other than any party that is an individual) are
duly incorporated, formed or organised (as applicable), validly existing and in good standing under all relevant laws;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(m) all parties to the Documents other than the Company, have the capacity, power and authority to enter into
the Documents and to exercise its rights and perform its obligations under such Documents;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(n) to the extent that any of the opinions given herein are given with respect to or relate to an individual,
that individual (i) is of sound mind and has the legal capacity and authority to enter into a Document or any other document referred
to herein (as a matter of British Virgin Islands law and the laws of any other applicable jurisdiction); (ii) is not the subject of any
bankruptcy petition or order or other legal process having similar effect in any jurisdiction; (iii) is not entitled, under any law, to
claim immunity (whether sovereign, diplomatic or otherwise) from suit; and (iv) was not under duress or unduly influenced into entering
into any Document or taking any other action referred to herein;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(o) upon the issuance of the IPO Shares, the Company will receive consideration for the full issue price thereof;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(p) the Resale Shares were issued in accordance with the terms set out in the Registration Statement and the
Applications for Shares and in accordance with the Resolutions and the Company's then effective memorandum and articles of association,
and the consideration for the issuance of the Resale Shares as set out in the Registration Statement and the Applications for Shares (as
applicable) has been fully paid;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(q) no invitation has been or will be made by or on behalf of the Company to the public in the British Virgin
Islands to subscribe for any IPO Shares and Resale Shares and none of the IPO Shares and Resale Shares have been offered or issued to
residents of the British Virgin Islands;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(r) the Company is, and after the allotment (where applicable) and issuance of the IPO Shares and Resale Shares
will be, able to pay its liabilities as they fall due;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(s) 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;(t) no moneys paid to or for the account of any party under the Documents represent or are derived from, or
will represent or will be derived from the proceeds of "criminal conduct" (as defined in the Proceeds of Criminal Conduct
Act 1997). None of the parties to the Documents is acting or will act in relation to the transactions contemplated by the Documents, in
a manner inconsistent with either: (i) United Nations and/or United Kingdom sanctions and/or measures extended by statutory instrument
to the British Virgin Islands by Orders in Council and/or (ii) sanctions imposed by governmental or regulatory authorities or agencies
in the British Virgin Islands under British Virgin Islands legislation;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(u) 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 or modify the transactions contemplated in the Registration Statement
or restrict the powers and authority of the Company in any way from the issuance of the IPO Shares and the Resale Shares as described
in the Registration Statement;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(v) the obligations expressed to be assumed by the Company and by the other parties in each Document will
constitute legal, valid, binding and enforceable obligations of such parties under all applicable laws;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(w) on the date of execution of the Documents, the assets of the Company exceeded its liabilities and the
Company was able to pay its debts as they became due, the Company had not failed to comply with the requirements of a statutory demand
that had not been set aside under section 157 of Insolvency Act 2003 of the British Virgin Islands (the **Insolvency Act**), and no
execution or other process issued on a judgment, decree or order of a Court in favour of a creditor of the Company has been returned wholly
or partly unsatisfied, and the transactions contemplated by the Documents will not cause the Company to become "Insolvent" for
the purposes of any part of the Insolvency Act, the BCA or the common law as applied in the British Virgin Islands;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(x) no charging orders have been made by the courts of the British Virgin Islands against either: (i) the
Company; (ii) any of the Company assets, property or interests; or (iii) any of the shares, securities or other similar instruments of
the Company;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(y) there is no provision of the law of any jurisdiction, other than the British Virgin Islands, which would
have any implication in relation to the opinions expressed herein;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(z) the Company is not a land owning company for the purposes of Section 242 of the BCA meaning that neither
it nor any of its subsidiaries has an interest in any land in the British Virgin Islands; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(aa) no party to a Document (other than the Company) will enter into that document or administer the transactions
contemplated by it through a branch or office in the British Virgin Islands.

---

| | |
|:---|:---|
| **3** | **Opinion** |

---

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 was a company duly incorporated with limited liability under the BCA on 27 May 2022, and is
validly existing and in good standing with the Registrar of Corporate Affairs of the British Virgin Islands (the **Company Registrar**)
as at the date of the Good Standing Certificate.

**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 1,250,000,000
shares of US$0.00004 par value each divided into (i) 1,000,000,000 Class A Ordinary Shares and (ii) 250,000,000 Class B ordinary shares
of US$0.00004 par value each.

**Corporate authorisation**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) The Company has taken all requisite corporate action to authorise the issuance of the IPO Shares and the
Resale Shares under the Registration Statement.

**Valid Issuance of Shares**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) The IPO Shares when issued and allotted in accordance with the Registration Statement and the IPO Resolutions
against payment in full of the consideration therefor in accordance with the terms set out in the Registration Statement and the Company's
then effective memorandum and articles of association, will be validly issued, fully paid and non-assessable (meaning that no further
sums will be payable with respect them). Once the register of members of the Company has been updated to reflect such issuance and allotment,
the shareholders as recorded in the register of members will be deemed to have legal title to the IPO Shares set against their respective
name.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) The Resale Shares to be offered and sold by the Selling Shareholders pursuant to the provisions of the
Registration Statement have been duly authorised for issue and validly issued, fully paid and non-assessable.

**Taxation**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) No taxes, stamp duties, other duties, fees or charges are payable (by assessment, withholding, deduction
or otherwise) to the government of the British Virgin Islands in respect of the Offering.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g) There is no withholding tax, capital gains tax, capital transfer tax, estate duty, inheritance tax, succession
tax or gift tax in the British Virgin Islands and any dividends, interest, rents, royalties, compensations and other amounts paid by the
Company are exempt from any taxation in the British Virgin Islands imposed under the British Virgin Islands Income Tax Ordinance (Cap
206). In particular, section 242 of the BCA provides the Company with a statutory exemption from all forms of taxation in the British
Virgin Islands.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h) The statements under the caption "British Virgin Islands Taxation" in the prospectus forming
part of the Registration Statement, to the extent that they constitute statements of the British Virgin Islands law, are accurate in all
material respects and that such statements constitute our opinion.

---

| | |
|:---|:---|
| **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 Documents 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 Registration Statement, 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 Registration
Statement 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 Registry of Corporate Affairs.
Failure to pay the annual fees by the relevant due date will render the 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, the 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 Registry of Corporate Affairs. Failure to make this filing will render the 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, the Company will be liable to be struck
off and dissolved from the Register of Companies.

4.4 Under the BCA, an 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 the Company
is within one of the statutory exceptions to the obligation to file). Failure to make this filing when due will render the Company liable
to a penalty fee and where the 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.

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 Registry of Corporate Affairs.
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
the Registrar of Corporate Affairs has confirmed that she is satisfied that the Company (i) is on the Register of Companies; (ii) has
paid all fees, annual fees and penalties due and payable; (iii) has filed with the Registrar of Corporate Affairs a copy of its register
of directors which is complete; and (iv) has filed its annual return in accordance with the requirements pursuant to the BCA by issuing
a Certificate of Good Standing in respect of the Company under Section 235 of the BCA, which we assume remains correct and accurate as
at the date of this opinion. 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 Registry of Corporate Affairs 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 We express no opinion on the Company status under or compliance with the Substance Act. Failure to comply
with the Substance Act when it applies could subject the Company to fines and penalties under the Substance Act and, in the event of continued
non-compliance, could eventually lead to the Company being struck off and dissolved from the Register of Companies. To the extent that
execution and delivery by the Company of the Documents and/or the performance of its obligations thereunder could be regarded as part
of a relevant activity or ancillary or incidental thereto, then the opinions given at 3(c)(Corporate authorisation) and 3(d) (Valid Issuance
of IPO Shares) are qualified to the extent that the capacity and authority of its directors to bind the Company may be limited in certain
circumstances where an action is known to be contrary to applicable British Virgin Islands law.

4.8 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 Registrar of Corporate
Affairs 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;

&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 that notice of the appointment of a
receiver be registered with the Registry of Corporate Affairs, 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.

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| | |
|:---|:---|
| **5** | **Governing Law of this Opinion** |

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5.1 This opinion shall be governed by and construed in accordance with the laws of the British Virgin Islands
and is limited to the matters expressly stated herein. This opinion is confined to and given on the basis of the laws and practice in
the British Virgin Islands at the date hereof.

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.

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

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6.1 We hereby consent to the filing of this opinion as an exhibit to the Registration Statement and to the
reference to our firm under the headings "*Enforceability of Civil Liabilities*" and "*Legal Matters* "
of the Registration Statement.

6.2 This opinion may be used only in connection with the Offering and the Resale Shares while the Registration
Statement is effective.

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

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## Exhibit 23.1

**Exhibit 23.1**

![](ex23-1_001.jpg)

<u>Consent of Independent Registered Public Accounting Firm</u>

We hereby consent to the incorporation of our report dated August 28, 2025 in Amendment No. 14 to the Registration Statement on Form F-1, under the Securities Act of 1933 (File No. 333-273597) with respect to the consolidated balance sheets of Vittoria Limited and its subsidiaries (collectively the "Company") as of June 30, 2025 and 2024, and the related consolidated statements of income and comprehensive income , changes in shareholders' equity, and cash flows for each of the years in the two-year period ended June 30, 2025, and the related notes included herein.

We also consent to the reference to our firm under the heading "Experts" in the Registration Statement.

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| | |
|:---|:---|
|  | /s/ WWC, P.C. |
| San Mateo, California | WWC, P.C. |
| October 29, 2025 | Certified Public Accountants |
|  | PCAOB ID No. 1171 |

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![](ex23-1_002.jpg)