Accounts Receivable, Net

12 Months Ended

Sep. 30, 2024

Accounts Receivable, Net [Abstract]

ACCOUNTS RECEIVABLE, NET

3. ACCOUNTS RECEIVABLE, NET

Accounts receivable, net, consists of the following:

	As of September 30,						As of September 30,
	2024			2024			2023
	HK$			US$			HK$
Accounts receivable		1,387,862			178,634			461,017
Less: allowance for doubtful accounts		(113,362	)		(14,591	)		(213,362	)
Accounts receivable, net		1,274,500			164,043			247,655

The following table presents movement in allowance for doubtful accounts:

	As of September 30,						As of September 30,
	2024			2024			2023
	HK$			US$			HK$
Balance at beginning of the year		213,362			27,462			313,362
Reversal		(100,000	)		(12,871	)		(100,000	)
Balance at end of the year		113,362			14,591			213,362

As of September 30, 2022, an allowance for doubtful accounts in the amount of HK$313,362 has been recorded due to a significant increase in credit risk from one specific customer, and such receivable is not expected to be settled and the bad debt allowance was provided accordingly.

Accounts receivable of HK$100,000 (approximately US$12,871) has been received in April 2023, and there were no issues regarding the recoverability of this amount.

Up to the date of this annual report, accounts receivable of HK$347,250 (approximately US$44,695) of the HK$1,274,500 in accounts receivable as of September 30, 2024 have been settled and there was no issue on recoverability.