Related Party Transactions and Balances (Tables)

12 Months Ended

Sep. 30, 2023

Related Party Transactions and Balances [Abstract]

Schedule of Due from Related Parties

The amount due from related parties consisted of the following:

		(Predecessor)		(Successor)
	Relationship with the	As of September 30,
Name	Company	2022		2023		2023
		HK $		HK		US$
Leung Tsz Him	CEO of our Company		1,343,240		—		—
Wittelsbach Group Holding Limited	Shareholder		—		51		6
Hanoverian International Group Limited	Shareholder		—		22		3
Zihua Shengshi Holding Group Limited	Shareholder		—		19		2
Tsang Chun Ho	Shareholder		—		3		1
Leung Ka Fai	Shareholder		—		3		1
XU Qinxiang	Shareholder		—		2		—
Fuchsia Capital Limited	Controlled by the Company’s Executive Director		—		683,438		87,275
			1,343,240		683,538		87,288

Schedule of Due to Related Parties

The amount due to related parties consisted of the following:

	Relationship with the	(Predecessor)		(Successor)
	Predecessor and	As of September 30,
Name	Successor	2022		2023		2023
		HK $		HK $		US$
Simplus IO Limited	Controlled by the Company’s CEO		1,065,569		—		—
Leung Tsz Him	CEO of our Company		—		216,308		27,623
Tsoi Tan Yee	CFO of our Company		—		236,652		30,221
			1,065,569		452,960		57,844

Schedule of Transactions with Related Parties

In addition, the Predecessor and Successor had the following transactions with related parties:

			(Predecessor)		(Successor)
	Relationship with the Predecessor and		For the year ended September 30,		From October 1, 2022 to October 11,		From October 12, 2022 to September 30,		Year ended September 30,
Name	Successor	Nature	2022		2023		2023		2023
			HK$				HK$		US$
ProAlgories Limited	Controlled by the Company’s CEO’s spouse	(System development service revenue)/ Management fee		400,000		—		110,000		14,047
Simplus IO Limited	Controlled by the Company’s CEO	Management fee		839,000		—		435,000		55,550
		Rental expenses		151,923		—		—		—
Fuchsia Capital Limited	Owned by the Company’s Executive Director	NFT-related services income		—		—		1,410,000		180,058
Rainbow Capital (HK) Limited	Owned by the Company’s CFO	Listing expenses		—		—		2,300,000		293,712