Accounts Receivable, Net (Tables)

12 Months Ended

Sep. 30, 2023

Accounts Receivable, Net [Abstract]

Schedule of Accounts Receivable, Net

Accounts receivable, net, consists of the following:

	(Predecessor)			(Successor)
	As of September 30,
	2022			2023
	HK$			HK$			US$
Accounts receivable		317,862			461,017			58,872
Less: allowance for doubtful accounts		(313,362	)		(213,362	)		(27,246	)
Accounts receivable, net		4,500			247,655			31,626

Schedule of Allowance for Doubtful Accounts

The following table presents movement in allowance for doubtful accounts:

	(Predecessor)				(Successor)
	As of September 30,
	2021		2022		2023
	HK$		HK$		HK$
Balance at beginning of the year		—		—		313,362
Additions		—		313,362		—
Reversal		—		—		(100,000	)
Balance at end of the year		—		313,362		213,362