公司成立前之收入及支出

A limited company has a separate legal entity. In your case, you should had issued invoices to your customers. The invoices should not be in name of the new limited company. Moreover, did you obtain a business registration certificate for this business? If so, this should be accounted for in this business and not the new limited company. The BR and bank accounts should then be cancelled immediately and tax return be requested and submitted to clear the tax issue.
So, there are a lot of practical issues to be solved out for accounting and tax purposes. However, for practical reason, to absorb these pre-incorporated transactions in the new limited company could also be considered, rectified and resolved by all shareholders in a meeting after taking into account the above issues.

你的公司成立之前所有收入都不在該公司的財務賬內反映，支出亦如是．

你可考慮將該收入及支出計入personal assessment，但視乎你的稅務安排如何．

找個會計師計劃一下以策安全．

唔得, 公司未成立但又做生意是無牌經營

一間有限公司是一個法人，而在未成立及登記以前，所作交易不應入賬，除咗公司成立費用：因為你無法證明該等交易是為公司做，而且是否收入已全部入賬。 祝大展鴻圖！