Lease (Tables)

12 Months Ended

Sep. 30, 2024

Lease [Abstract]

Schedule of Finance Lease’s Weighted Average Remaining Lease Term

As of September 30, 2023 and 2024, the finance lease’s weighted average remaining lease term was 2.17 years and 1.17 years. As of September 30, 2023 and 2024, the weighted average discount rate was 4.46% and 4.46%, respectively.

	As of September 30,						As of September 30,
	2024			2024			2023
	HK$			US$			HK$
Right-of -use asset-finance lease
Motor vehicle		590,215			75,968			590,215
Accumulated amortization		(500,445	)		(64,414	)		(423,499	)
Right-of -use asset-finance lease, net		89,770			11,554			166,716
Lease liability – finance lease, current portion		122,156			15,723			116,834
Lease liability – finance lease, non-current portion		20,902			2,690			143,057
Total finance lease liability		143,058			18,413			259,891

	As of September 30,						As of September 30,
	2024			2024			2023
	HK$			US$			HK$
Right-of -use asset-operating lease
Office lease		1,634,357			210,361			—
Accumulated amortization		(117,539	)		(15,129	)		—
Right-of -use asset-operating lease, net		1,516,818			195,232			—
Lease liability – operating lease, current portion		520,034			66,934			—
Lease liability – operating lease, non-current portion		996,784			128,298			—
Total operating lease liability		1,516,818			195,232			—

Schedule of Lease Cost

The components of lease costs were as follows:

	(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$
Operating lease costs
Amortization of operating lease asset		117,539		15,129		—		—		—
Interest on lease liability		6,496		836		—		—		—
Unrecognized ROU(i)		173,797		22,370		460,800		—		151,923
Total operating lease costs		297,832		38,335		460,800		—		151,923
Finance lease costs								—
Amortization of finance lease asset		76,946		9,904		248,620				131,159
Interest on lease liability		9,226		1,187		14,316		—		19,191
Total finance lease costs		86,172		11,091		262,936		—		150,350

(i) Excluding cost of short-term contracts. The Company 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 year ended September 30, 2022, the period from October 12, 2022 to September 30, 2023 and the year ended September 30, 2024 were HK$268,800, HK$460,800 and HK$173,797, 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,
2025		584,064			75,176			126,060			16,225
2026		584,064			75,176			21,020			2,706
2027		460,029			59,211			—			—
Total future lease payments		1,628,157			209,563			147,080			18,931
Less: Imputed interest		(111,339	)		(14,331	)		(4,022	)		(518	)
Total lease liabilities balance		1,516,818			195,232			143,058			18,413