Lease (Tables)

12 Months Ended

Sep. 30, 2023

Lease [Abstract]

Schedule of Finance Lease’s Weighted Average Remaining Lease Term

As of September 30, 2022 and 2023, the finance lease’s weighted average remaining lease term was 3.17 years and 2.17 years. As of September 30, 2022 and 2023, the weighted average discount rate was 4.46% and 4.46%, respectively.

	(Predecessor)			(Successor)
	As of September 30,
	2022			2023
	HK$			HK$			US$
Right-of -use asset-finance lease
Motor vehicle		590,215			590,215			75,371
Accumulated amortization		(174,879	)		(423,499	)		(54,081	)
Right-of -use asset-finance lease, net		415,336			166,716			21,290
Lease liabilities – finance lease, current portion		111,738			116,834			14,920
Lease liabilities – finance lease, non-current portion		259,897			143,057			18,268
Total finance lease liabilities		371,635			259,891			33,188

Schedule of Lease Cost

The components of lease costs were as follows:

	(Predecessor)						(Successor)
	For the year ended September 30,		For the year ended September 30,		From October 1, 2022 to October 11,		From October 12, 2022 to September 30,
	2021		2022		2022		2023
	HK$		HK$		HK$		HK$		US$
Operating lease costs(i)		364,615		151,923		—		460,800		58,844
Finance lease costs
Amortization of finance lease asset		43,720		131,159		—		248,620		31,749
Interest on lease liability		7,442		19,191		—		14,316		1,828
Total finance lease costs		51,162		150,350		—		262,936		33,577

(i) Excluding cost of short-term contracts. The Predecessor and Successor also have another lease agreement with one year term, for which the 2025 elected to not recognize right-of-use assets on balance sheet and expensed on straight-line method. The lease term was commenced from March 1, 2022 with monthly lease expense of HK$38,400. Short-term lease costs for the years ended September 30, 2021, 2022 and 2023 were HK$0, HK$268,800 and HK$460,800, respectively, which were charged to general and administrative expenses.

Schedule of Future Lease Payments under Lease Liabilities

Future lease payments under lease liabilities as of September 30 were as follows:

	Operating leases				Finance leases
	HK$		US$		HK$			US$
Period ended September 30,
2024		—		—		126,060			16,098
2025		—		—		126,060			16,098
2026		—		—		21,020			2,684
Total future lease payments		—		—		273,140			34,880
Less: Imputed interest		—		—		(13,249	)		(1,692	)
Total lease liabilities balance		—		—		259,891			33,188