v3.26.3
Schedule of deferred tax assets and liabilities, net (Details) - HKD ($)
Sep. 30, 2025
Sep. 30, 2024
Deferred tax assets:    
Decelerated tax depreciation of property and equipment $ 3,214 $ 18,447
Provision for allowance for credit loss 1,519,650 1,126,455
Lease liabilities 896,536 770,659
Total deferred tax assets 2,419,400 1,915,561
Net off against deferred tax liabilities (1,805,985) (1,707,859)
Net deferred tax assets 613,415 207,702
Deferred tax liabilities:    
Accelerated tax depreciation of property and equipment (909,449) (1,368,917)
Right-of-use assets (896,536) (770,659)
Total deferred tax liabilities (1,805,985) (2,139,576)
Net off against deferred tax assets 1,805,985 1,707,859
Net deferred tax liabilities $ (431,717)