v3.25.4

Other Loans - Schedule of Other Loans (Details) | Sep. 30, 2025 HKD ($) | Sep. 30, 2025 USD ($) | Sep. 30, 2024 HKD ($)
--- | --- | --- | ---
Debt Instrument [Line Items] |  |  |  |
Current portion of long-term loans |  | $ 3,681,815 | $ 473,186 | $ 856,040
Loan 1 [Member] |  |  |  |
Debt Instrument [Line Items] |  |  |  |
Loan | [1] |  |  | 259,000
Loan 2 [Member] |  |  |  |
Debt Instrument [Line Items] |  |  |  |
Loan | [2] |  |  | 187,040
Loan 3 [Member] |  |  |  |
Debt Instrument [Line Items] |  |  |  |
Loan | [3] |  |  | 410,000
Loan 4 [Member] |  |  |  |
Debt Instrument [Line Items] |  |  |  |
Loan | [4] | 25,000 | 3,213 |
Loan 5 [Member] |  |  |  |
Debt Instrument [Line Items] |  |  |  |
Loan | [5] |  |  |
Loan 6 [Member] |  |  |  |
Debt Instrument [Line Items] |  |  |  |
Loan | [6] |  |  |
Loan 7 [Member] |  |  |  |
Debt Instrument [Line Items] |  |  |  |
Loan | [7] | 84,000 | 10,796 |
Loan 8 [Member] |  |  |  |
Debt Instrument [Line Items] |  |  |  |
Loan | [8] | 96,000 | 12,338 |
Loan 9 [Member] |  |  |  |
Debt Instrument [Line Items] |  |  |  |
Loan | [9] | 98,000 | 12,595 |
Loan 10 [Member] |  |  |  |
Debt Instrument [Line Items] |  |  |  |
Loan | [10] | 252,000 | 32,387 |
Loan 11[Member] |  |  |  |
Debt Instrument [Line Items] |  |  |  |
Loan | [11] | 267,098 | 34,327 |
Loan 12 [Member] |  |  |  |
Debt Instrument [Line Items] |  |  |  |
Loan | [12] | 255,000 | 32,772 |
Loan 13 [Member] |  |  |  |
Debt Instrument [Line Items] |  |  |  |
Loan | [13] | 51,732 | 6,648 |
Loan 14 [Member] |  |  |  |
Debt Instrument [Line Items] |  |  |  |
Loan | [14] | 182,664 | 23,476 |
Loan 15 [Member] |  |  |  |
Debt Instrument [Line Items] |  |  |  |
Loan | [15] | 237,499 | 30,523 |
Loan 16 [Member] |  |  |  |
Debt Instrument [Line Items] |  |  |  |
Loan | [16] |  |  |
Loan 17 [Member] |  |  |  |
Debt Instrument [Line Items] |  |  |  |
Loan | [17] | 355,555 | 45,696 |
Loan 18 [Member] |  |  |  |
Debt Instrument [Line Items] |  |  |  |
Loan | [18] | 432,000 | 55,521 |
Loan 19 [Member] |  |  |  |
Debt Instrument [Line Items] |  |  |  |
Loan | [19] | 810,667 | 104,187 |
Loan 20 [Member] |  |  |  |
Debt Instrument [Line Items] |  |  |  |
Loan | [20] | $ 534,600 | $ 68,707 |
[1] | On June 6, 2024, TSL entered into an agreement with one of the customers, pursuant to which TSL granted a loan in the amount of HK$388,500 (approximately US$ 49,930). The loan is at effective interest rate of 16% on principal and the principal is to be paid off by 9 equal monthly instalments. The loan has been secured by the accounts receivable of the Company. The loan was fully repaid during the year.
[2] | On June 6, 2024, TSL entered into an agreement with one of the customers, pursuant to which TSL granted a loan in the amount of HK$280,560 (approximately US$ 36,058). The loan is at effective interest rate of 16% on principal and the principal is to be paid off by 9 equal monthly instalments. The loan has been secured by the accounts receivable of the Company. The loan was fully repaid during the year.
[3] | On August 30, 2024, TSL entered into an agreement with one of the customers, pursuant to which TSL granted a loan in the amount of HK$410,000 (approximately US$ 52,693). The loan is at effective interest rate of 16% on principal and the principal is to be paid off by 6 equal monthly instalments. The loan has been secured by the accounts receivable of the Company. The loan was fully repaid during the year.
[4] | On October 23, 2024, TSL entered into an agreement with one of the customers, pursuant to which TSL granted a loan in the amount of HK$300,000 (approximately US$ 38,556). The loan is at effective interest rate of 16% on principal and the principal is to be paid off by 12 equal monthly instalments. The loan has been secured by the accounts receivable of the Company.
[5] | On October 16, 2024, TSL entered into an agreement with one of the customers, pursuant to which TSL granted a loan in the amount of HK$145,000 (approximately US$ 18,635). The loan is at effective interest rate of 16% on principal and the principal is to be paid off by 1 equal monthly instalment. The loan has been secured by the accounts receivable of the Company. The loan was fully repaid during the year.
[6] | On November 6, 2024, TSL entered into an agreement with one of the customers, pursuant to which TSL granted a loan in the amount of HK$433,000 (approximately US$ 55,649). The loan is at effective interest rate of 18% on principal and the principal is to be paid off by 1 equal monthly instalments. The loan has been secured by the accounts receivable of the Company. The loan was fully repaid during the year.
[7] | On November 29, 2024, TSL entered into an agreement with one of the customers, pursuant to which TSL granted a loan in the amount of HK$504,000 (approximately US$ 64,774). The loan is at effective interest rate of 16% on principal and the principal is to be paid off by 12 equal monthly instalments. The loan has been secured by the accounts receivable of the Company.
[8] | On January 27, 2025, TSL entered into an agreement with one of the customers, pursuant to which TSL granted a loan in the amount of HK$288,000 (approximately US$ 37,014). The loan is at effective interest rate of 16% on principal and the principal is to be paid off by 12 equal monthly instalments. The loan has been secured by the accounts receivable of the Company.
[9] | On January 27, 2025, TSL entered into an agreement with one of the customers, pursuant to which TSL granted a loan in the amount of HK$294,000 (approximately US$ 37,785). The loan is at effective interest rate of 16% on principal and the principal is to be paid off by 12 equal monthly instalments. The loan has been secured by the accounts receivable of the Company.
[10] | On March 6, 2025, TSL entered into an agreement with one of the customers, pursuant to which TSL granted a loan in the amount of HK$504,000 (approximately US$ 64,774). The loan is at effective interest rate of 16% on principal and the principal is to be paid off by 12 equal monthly instalments. The loan has been secured by the accounts receivable of the Company.
[11] | On March 7, 2025, TSL entered into an agreement with one of the customers, pursuant to which TSL granted a loan in the amount of HK$534,200 (approximately US$ 68,655). The loan is at effective interest rate of 16% on principal and the principal is to be paid off by 12 equal monthly instalments. The loan has been secured by the accounts receivable of the Company.
[12] | On March 31, 2025, TSL entered into an agreement with one of the customers, pursuant to which TSL granted a loan in the amount of HK$510,000 (approximately US$ 65,545). The loan is at effective interest rate of 16% on principal and the principal is to be paid off by 12 equal monthly instalments. The loan has been secured by the accounts receivable of the Company.
[13] | On April 30, 2025, TSL entered into an agreement with one of the customers, pursuant to which TSL granted a loan in the amount of HK$155,200 (approximately US$ 19,946). The loan is at effective interest rate of 8% on principal and the principal is to be paid off by 6 equal monthly instalments. The loan has been secured by the accounts receivable of the Company.
[14] | On April 30, 2025, TSL entered into an agreement with one of the customers, pursuant to which TSL granted a loan in the amount of HK$548,000 (approximately US$ 70,429). The loan is at effective interest rate of 8% on principal and the principal is to be paid off by 6 equal monthly instalments. The loan has been secured by the receivable of the Company.
[15] | On June 4,2025, TSL entered into an agreement with one of the customers, pursuant to which TSL granted a loan in the amount of HK$475,000 (approximately US$ 61,047). The loan is at effective interest rate of 8% on principal and the principal is to be paid off by 6 equal monthly instalments. The loan has been secured by the accounts receivable of the Company.
[16] | On June 30, 2025, TSL entered into an agreement with one of the customers, pursuant to which TSL granted a loan in the amount of HK$622,725 (approximately US$ 80,033). The loan is at effective interest rate of 5% on principal and the principal is to be paid off by 2 instalments. The loan has been secured by the accounts receivable of the Company. The loan was fully repaid during the year.
[17] | On August 26, 2025, TSL entered into an agreement with one of the customers, pursuant to which TSL granted a loan in the amount of HK$400,000 (approximately US$ 51,408). The loan is at effective interest rate of 12% on principal and the principal is to be paid off by 9 equal monthly instalments. The loan has been secured by the accounts receivable of the Company and guaranteed by Leung Tsz Him.
[18] | On August 26 2025, TSL entered into an agreement with one of the customers, pursuant to which TSL granted a loan in the amount of HK$486,000 (approximately US$ 62,461). The loan is at effective interest rate of 12% on principal and the principal is to be paid off by 9 equal monthly instalments. The loan has been secured by the accounts receivable of the Company and guaranteed by Leung Tsz Him.
[19] | On August 26 2025, TSL entered into an agreement with one of the customers, pursuant to which TSL granted a loan in the amount of HK$912,000 (approximately US$ 117,210). The loan is at effective interest rate of 12% on principal and the principal is to be paid off by 9 equal monthly instalments. The loan has been secured by the accounts receivable of the Company and guaranteed by Leung Tsz Him.
[20] | On September 30, 2025, TSL entered into an agreement with one of the customers, pursuant to which TSL granted a loan in the amount of HK$534,600 (approximately US$ 68,707). The loan is at effective interest rate of 12% on principal and the principal is to be paid off by 9 equal monthly instalments. The loan has been secured by the accounts receivable of the Company and guaranteed by Leung Tsz Him.

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