Property and Equipment, Net

12 Months Ended

Sep. 30, 2024

Property and Equipment, Net [Abstract]

PROPERTY AND EQUIPMENT, NET

4. PROPERTY AND EQUIPMENT, NET

Property and equipment, net, consists of the following:

	As of September 30,						As of September 30,
	2024			2024			2023
	HK$			US$			HK$
Computer hardware		97,663			12,570			63,367
Sub-total		97,663			12,570			63,367
Less: accumulated depreciation		(23,529	)		(3,028	)		(8,250	)
Property and equipment, net		74,134			9,542			55,117

Total depreciation expense recognized is allocated to the following expense item:

	(Successor)				(Predecessor)
	For the year ended September 30, 2024		From October 12, 2022 to September 30, 2023		From October 1, 2022 to October 11, 2022		For the year ended September 30, 2022
	HK$		HK$		HK$		HK$
General and administrative expense		15,279		9,904		—		6,429
Total depreciation expense		15,279		9,904		—		6,429

Depreciation expense recognized for the year ended September 30, 2022, the period from October 12, 2022 to September 30, 2023 and the year ended September 30, 2024 were approximately HK$6,429, HK$9,904 and HK$15,279 (US$1,967), respectively.