Property and Equipment, Net

12 Months Ended

Sep. 30, 2023

Property and Equipment [Abstract]

PROPERTY AND EQUIPMENT, NET

4. PROPERTY AND EQUIPMENT, NET

Property and equipment, net, consists of the following:

	(Predecessor)			(Successor)
	As of September 30,
	2022			2023
	HK$			HK$			US$
Computer hardware		40,390			63,367			8,092
Sub-total		40,390			63,367			8,092
Less: accumulated depreciation		(6,879	)		(8,250	)		(1,054	)
Property and equipment, net		33,511			55,117			7,038

Total depreciation expense recognized for the years ended September 30, 2021, 2022 and 2023 is allocated to the following expense item:

	(Predecessor)				(Successor)
	As of September 30,
	2021		2022		2023
	HK$		HK$		HK$
General and administrative expense		450		6,429		9,904
Total depreciation expense		450		6,429		9,904

Depreciation expense recognized for the years ended September 30, 2021, 2022 and 2023 were approximately HK$450, HK$6,429 and HK$9,904 (US$1,265), respectively.