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Deposits and Prepayment (Tables) | 6 Months Ended
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Mar. 31, 2026
Deposits and Prepayment [Abstract] |
Schedule of Deposits and Prepayment | Deposits and prepayment are summarized as follow:
|  | As of |
|  | September 30, 2025 |  |  | March 31, 2026 |
Deposits and prepayment classified as non-current assets: |  |  |  |  |  |
Trade deposit |  | $ | 192,308 |  |  | $ | 192,308 |
Prepaid accounting service fee (note 1) |  |  | 73,333 |  |  |  | 63,333 |
Deposits paid for purchase of property, plant and equipment |  |  | 8,333 |  |  |  | - |
Total deposits and prepayment classified as non-current assets |  | $ | 273,974 |  |  | $ | 255,641 |
Deposits – related party classified as non-current assets: |  |  |  |  |  |  |  |
Deposit for operating lease arrangement (note 2) |  | $ | 897,436 |  |  | $ | 897,436 |
Total deposits – related party classified as non-current assets |  | $ | 897,436 |  |  | $ | 897,436 |
Deposits and prepayment classified as current assets: |  |  |  |  |  |  |  |
Prepaid insurance expenses |  | $ | 12,115 |  |  | $ | 70,566 |
Prepaid logistics costs |  |  | 4,720 |  |  |  | 4,720 |
Prepaid accounting service |  |  | 20,000 |  |  |  | 20,000 |
Utility and other deposit |  |  | 5,811 |  |  |  | 13,754 |
Total deposits and prepayment classified as current assets |  | $ | 42,646 |  |  | $ | 109,040 |
(1) | As of September 30, 2025 and March 31, 2026, the Company has both long-term and short-term deposit and prepayment for accounting services.
(2) | As of September 30, 2025 and March 31, 2026, the Company has deposits – related party classified as non-current assets paid to one of the directors of the Company, Mr. Wai Yiu Yau, for operating lease arrangement of the office and warehouse on 9th floor of Tsuen Wan Industrial Centre.

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