Related Party Transactions and Balances

12 Months Ended

Sep. 30, 2025

Related Party Transactions and Balances [Abstract]

RELATED PARTY TRANSACTIONS AND BALANCES

12. RELATED PARTY TRANSACTIONS AND BALANCES

The amount due from related parties consisted of the following:

		As of September 30,
Name	Relationship with the Company	2025		2025		2024
		HK$		US$		HK$
Wittelsbach Group Holding Limited	Shareholder		51		7		51
Hanoverian International Group Limited	Shareholder		22		3		22
Zihua Shengshi Holding Group Limited	Shareholder		19		3		19
Tsang Chun Ho	Shareholder		3		—		3
Leung Ka Fai	Shareholder		3		—		3
XU Qinxiang	Shareholder		2		—		2
ChainGate AI Limited	Common director		42,700		5,488		42,700
			42,800		5,501		42,800

The amount due from related parties are unsecured, interest-free and repayable on demand.

The amount due to directors consisted of the following:

		As of September 30,
Name	Relationship with the Company	2025		2025		2024
		HK$		US$		HK$
Leung Tsz Him	CEO of our Company		1,921,206		246,913		961,197
Choi Tan Yee	CFO of our Company		34,459		4,429		28,459
			1,955,665		251,342		989,656

The amount due to directors are unsecured, interest-free and repayable on demand.

In addition, the Company had the following transactions with related parties:

	Relationship		For the year ended September 30,
Name	with the Company	Nature	2025		2025		2024		2023
			HK$		US$		HK$		HK$
ProAlgories Limited	Controlled by the Company’s CEO’s spouse	(System development service revenue)/ Management fee		—		—		—		110,000
Simplus IO Limited	Controlled by the Company’s CEO	Management fee		—		—		252,000		435,000
Fuchsia Capital Limited	Owned by the Company’s Executive Director	NFT-related services income		—		—		—		1,410,000
Rainbow Capital (HK) Limited	Owned by the Company’s CFO	Listing expenses		—		—		—		2,300,000