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Summary of Significant Accounting Policies (Tables)
 12 Months Ended
Sep. 30, 2025
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 11 for the disaggregated revenue from contracts with customers by revenue stream.

 

               (Successor)   (Predecessor) 
   For the year ended
September 30, 2025		   For the year ended
September 30, 2024		   From
October 12,
2022 to
September 30,
2023		   From
October 1,
2022 to
October 11,
2022		 
   HK$   US$   HK$   HK$   HK$ 
System development   4,162,140    534,918    5,903,175    5,969,112    — 
Hardware installation   967,210    124,305    —    —    — 
NFT   —    —    2,600,000    1,585,000    — 
Web and mobile application development   —    —    800,000    —    — 
AI-OCR development   195,750    25,158    807,880    80,970    — 
Technological support and maintenance service and other services   2,070,968    266,160    2,243,517    1,054,667    — 
    7,396,068    950,541    12,354,572    8,689,749    — 
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, 2025		   For the year ended
September 30, 2024		   From
October 12,
2022 to
September 30,
2023		   From
October 1,
2022 to
October 11,
2022		 
   HK$   US$   HK$   HK$   HK$ 
Revenue recognized at point in time   5,325,100    684,381    10,111,055    7,635,082    — 
Revenue recognized over-time   2,070,968    266,160    2,243,517    1,054,667    — 
    7,396,068    950,541    12,354,572    8,689,749    — 
Schedule of Contract Liabilities

Contract liabilities consisted of the following:

 

   As of September 30,   As of
September 30,		 
   2025   2025   2024 
   HK$   US$   HK$ 
Balance at of the beginning of the period   1,747,463    224,584    6,011,309 
Add: progress billings   1,374,493    176,649    1,208,583 
Less: revenue recognized from opening balance of contract liabilities   (1,052,583)   (135,278)   (5,472,429)
Total contract liabilities   2,069,373    265,955    1,747,463 

The details of contract liabilities are as follows:

 

   As of September 30,   As of
September 30,		 
   2025   2025   2024 
   HK$   US$   HK$ 
System development   1,336,880    171,816    1,549,963 
AI-OCR development   316,000    40,612    197,500 
Technological support and maintenance service and other services   201,168    25,854    — 
Hardware installation   215,325    27,673    — 
    2,069,373    265,955    1,747,463