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Consolidated Balance Sheets
Sep. 30, 2023
HKD ($)
Sep. 30, 2023
USD ($)
Sep. 30, 2022
HKD ($)
Current assets:      
Cash and cash equivalent $ 3,629,347 $ 463,471 $ 2,801,810
Accounts receivable, net 247,655 31,626 4,500
Rental deposit 119,548 15,266 119,548
Deferred cost of revenue 2,088,175 266,662 1,838,776
Deferred offering costs 18,758,367 2,395,460
Due from shareholders 100 13
Total current assets 25,526,630 3,259,773 6,107,874
Property and equipment, net 55,117 7,038 33,511
Intangible assets 4,605,133 588,080
Goodwill 10,176,959 1,299,607
Right of use asset-finance lease 166,716 21,290 415,336
Total non-current assets 15,003,925 1,916,015 448,847
TOTAL ASSETS 40,530,555 5,175,788 6,556,721
Current liabilities:      
Bank loans – current 562,331 71,810 681,046
Accrued expenses and other liabilities 11,886,957 1,517,975 657,704
Lease liability-finance lease 116,834 14,920 111,738
Deferred revenue 5,168,876 660,070 6,209,827
Advance from customers 842,433 107,579 325,000
Deferred tax liabilities 844,274 107,815
Tax payables 233,259 29,787  
Due to directors 444,379 56,748  
Total current liabilities 20,099,343 2,566,704 9,050,884
Non-current liabilities      
Bank loans – non-current 911,272 116,370 1,469,529
Lease liability-finance lease-non-current 143,057 18,268 259,897
Total non-current liabilities 1,054,329 134,638 1,729,426
TOTAL LIABILITIES 21,153,672 2,701,342 10,780,310
Shareholders’ equity (deficit)      
Capital reserves 16,364,143 2,084,633
Accumulated other comprehensive income 8,190
Accumulated deficit (6,987,360) (892,291) (4,243,589)
Total shareholders’ equity (deficit) 19,376,883 2,474,446 (4,223,589)
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY (DEFICIT) 40,530,555 5,175,788 6,556,721
Alpha Technology Group Limited      
Shareholders’ equity (deficit)      
Ordinary shares value 10,000,100 1,273,914
Neural Sense Limited      
Shareholders’ equity (deficit)      
Ordinary shares value 10,000
Techlution Service Limited      
Shareholders’ equity (deficit)      
Ordinary shares value 10,000
Related Party      
Current assets:      
Due from a related party $ 683,438 $ 87,275 1,343,240
Current liabilities:      
Due to related parties     $ 1,065,569