v3.25.2
Significant Accounting Policies (Tables)
 6 Months Ended
Mar. 31, 2025
Significant Accounting Policies [Abstract]  
Schedule of Estimated Useful Lives of Property and Equipment Depreciation is calculated using the straight-line method to allocate their costs to their residual values over their estimated useful lives, as follows:
Items   Useful life
Building   25 years
Leasehold improvements   Shorter of the lease terms or the estimated useful lives
Motor vehicles   4 years
Furniture, fixtures and equipment   5 years
Equipment for leasing   8 years
Schedule of Disaggregates the Group’s Revenue

The following table disaggregates the Group’s revenue for the six months ended March 31, 2024 and 2025:

 

   For the Six Months Ended
March 31,		 
   2024   2025 
   HK$   HK$ 
By revenue type        
Security-related engineering services        
Security systems and products and installation   43,719,185    54,123,745 
Security systems maintenance services   9,861,830    10,941,037 
Equipment leasing   2,628,120    2,321,530 
           
    56,209,135    67,386,312 
Security guarding and screening services          
Security guarding services   29,206,933    33,454,343 
Screening services   4,740,771    5,330,615 
Related vocational training services   1,688,776    1,741,110 
           
    35,636,480    40,526,068 
           
Total   91,845,615    107,912,380 
           
By timing of revenue recognition          
Security-related engineering services          
Goods and services transferred at a point in time   43,719,185    54,123,745 
Services rendered over time   12,489,950    13,262,567 
    56,209,135    67,386,312 
Security guarding and screening services          
Goods and services transferred at a point in time   
—
    
—
 
Services rendered over time   35,636,480    40,526,068 
    35,636,480    40,526,068 
Total   91,845,615    107,912,380