SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($) |
12 Months Ended | ||
|---|---|---|---|
Sep. 30, 2025 |
Sep. 30, 2024 |
Sep. 30, 2023 |
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| Accounting Policies [Abstract] | |||
| Allowance for expected credit loss for deposit and other current assets | $ 101 | $ 540 | |
| Property and equipment, salvage value percentage | 0.00% | ||
| Impairment of long-lived assets | $ 0 | 0 | |
| Right of use asset | 133,048 | 154,254 | |
| Lease liabilities | $ 132,485 | 154,254 | |
| Future minimum rental payments description | The Company’s management believes that using an incremental borrowing rate of the Hong Kong Dollar Best Lending Rate (“BLR”) 5.25% (2024: 5.875%) plus Margin 1.500% p.a. was the most indicative rate of the Company’s borrowing cost for the calculation of the present value of the lease payments; the rate used by the Company was 6.75% (2024: 7.375%). | ||
| Contract sum upfront collection percentage | 40.00% | ||
| Allowance for expected credit losses | $ 16,109 | 20,322 | |
| Contract costs, impairment loss | 0 | 0 | $ 0 |
| Government grants received | $ 640 | $ 23,522 | |
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- Definition Contract sum upfront collection percentage. No definition available.
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- References No definition available.
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- Definition The valuation allowance as of the balance sheet date to reduce the gross amount of receivables to estimated net realizable value, which would be presented in parentheses on the face of the balance sheet. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount of allowance for credit loss on accounts receivable, classified as current. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of impairment loss for asset recognized from cost incurred to obtain or fulfill contract with customer. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of increase (decrease) in income from government assistance, classified as nonoperating. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The aggregate amount of write-downs for impairments recognized during the period for long-lived assets held for abandonment, exchange or sale. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Description of lessee's operating lease. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Present value of lessee's discounted obligation for lease payments from operating lease. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of lessee's right to use underlying asset under operating lease. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Stated as a percentage, the estimated or actual value of the asset at the end of its useful life or when it is no longer serviceable (cannot be used for its original purpose) divided by its [historical] capitalized cost. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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