v3.25.4

Plant and Equipment, net (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2025
Property, Plant and Equipment [Abstract] |
Schedule of Property Plant and Equipment | Schedule of Property Plant and Equipment
|  | 2024 |  |  | 2025 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | US$ |
Office furniture and equipment |  |  | 2,590,799 |  |  |  | 2,885,799 |  |  |  | 370,788 |
Motor vehicles |  |  | 3,803,655 |  |  |  | 3,714,960 |  |  |  | 477,324 |
Leasehold improvements |  |  | 5,172,100 |  |  |  | 5,761,720 |  |  |  | 740,307 |
Subtotal |  |  | 11,566,554 |  |  |  | 12,362,479 |  |  |  | 1,588,419 |
Less: accumulated depreciation |  |  | (7,823,221 | ) |  |  | (8,345,903 | ) |  |  | (1,072,341 | )
Total |  |  | 3,743,333 |  |  |  | 4,016,576 |  |  |  | 516,078 |

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- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 10 -Topic 360 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1 + Details
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