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Summary of Significant Accounting Policies (Tables)
 12 Months Ended
Sep. 30, 2024
Summary of Significant Accounting Policies [Abstract]  
Schedule of Amortization of Finite-Lived Intangible Assets

Amortization of finite-lived intangible assets is computed using the straight-line method over their estimated useful lives, which is as follows:

 

Software   10 years 
Schedule of Disaggregated Revenue from Contracts with Customers by Revenue Stream

See note 10 for the disaggregated revenue from contracts with customers by revenue stream.

 

    (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$     US$     HK$     HK$     HK$  
System development     5,903,175       759,808       5,969,112      
—
       3,602,067  
NFT     2,600,000       334,650       1,585,000      
—
      
—
  
Web and mobile application development     800,000       102,969      
—
      
—
       391,000  
AI-OCR development     807,880       103,984       80,970      
—
       68,141  
Technological support and maintenance service and other services     2,243,517       288,767       1,054,667      
—
       360,000  
      12,354,572       1,590,178       8,689,749      
—
       4,421,208  
Schedule of Disaggregated Revenue from Contracts with Customers by Timing of Revenue

The following table summarizes disaggregated revenue from contracts with customers by timing of revenue:

 

   (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$   US$   HK$   HK$   HK$ 
Revenue recognized at point in time   10,111,055    1,301,411    7,635,082    
—
    4,106,208 
Revenue recognized over-time   2,243,517    288,767    1,054,667    
—
    315,000 
    12,354,572    1,590,178    8,689,749    
—
    4,421,208 
Schedule of Advance from Customers by Revenue Stream

The following table summarizes advance from customers by revenue stream:

 

           (Successor)   (Predecessor) 
   As of September 30,   As of September 30, 
   2024   2024   2023   2022 
   HK$   US$   HK$   HK$ 
System development   658,583    84,767    842,433    325,000 
    658,583    84,767    842,433    325,000 
Schedule of Deferred Revenue

The details of contract liabilities are as follows:

 

   As of September 30,   As of September 30, 
   2024   2024   2023 
   HK$   US$   HK$ 
System development   891,380    114,731    2,568,876 
NFT   
—
    
—
    2,000,000 
AI-OCR development   197,500    25,421    
—
 
Technological support and maintenance service and other services   
—
    
—
    
—
 
Web and mobile application development             600,000 
    1,088,880    140,152    5,168,876