Finally, I’ve managed to do it myself 
Few problems occurs, but it was ok I’ve solve them without problem, mainly about different name of php libs, exfat utils and so on.
Some problem with installing and starting up dnsmasq service.
One issue after installing with activating, but this thread helped: NextCloudPlus not yet initialized, trying again in a few seconds
So actually I’m on NCP 27.0.1 on Debian 12 - Bookworm.