40476733 2024-07-01 2025-06-30 40476733 2024-07-01 2025-06-30 40476733 2024-07-01 2025-06-30 1 40476733 2024-07-01 2025-06-30 1 40476733 2024-07-01 2025-06-30 1 40476733 2024-07-01 2025-06-30 2 40476733 2023-07-01 2024-06-30 40476733 2025-06-30 40476733 2024-06-30 iso4217:DKK xbrli:pure 2024-07-01 2025-06-30 2025-12-18 inforevision statsautoriseret revisionsaktieselskab 2860 Søborg Buddingevej 312 2023-07-01 2024-06-30 Gajane ApS 40476733 Annual report Arash Namdar Gajane ApS 40476733 Arash Namdar Gevorg Nalbandyan Simon Morthorst State Authorised Public Accountant Daniel Castiblanco Jakobsen State Authorised Public Accountant The com­pany's primary activ­it­ies were to operate import and export of tobacco, sale and dis­tri­bu­tion of tobacco products and man­u­fac­tur­ing of tobacco products and thereby related busi­ness. As from 1 Octo­ber 2024 the com­pany's activ­it­ies has changed to export­ing it's products to con­sumers across Europe. As a res­ult hereof the profit has increased sig­ni­fic­antly, com­pared to pre­vi­ous years. The res­ults of the com­pany's activ­it­ies in the fin­an­cial year amoun­ted to a profit of DKK 17.207.696 against DKK 2.348.631 in last fin­an­cial year. The equity at the bal­ance sheet date amoun­ted to DKK 21.920.835. The Board of Dir­ect­ors and The Exec­ut­ive Board have today con­sidered and adop­ted the annual report for 1 July 2024 - 30 June 2025 for Gajane ApS. Gajane ApS The annual report is pre­pared in accord­ance with the Dan­ish Fin­an­cial State­ments Act. In our opin­ion, the fin­an­cial state­ments give a true and fair view of the the com­pany's fin­an­cial pos­i­tion at 30 June 2025 and of the res­ults of its opera­tions for the fin­an­cial year 1 July 2024 - 30 June 2025. We believe that the Man­age­ment's review con­tains a fair review of the affairs and condi­tions referred to therein. We recom­mend that the annual report be adop­ted at the Annual Gen­eral Meet­ing. Arash Namdar Executive director Gevorg Nalbandyan Board member To the share­holder's of Gajane ApS Gajane ApS Opinion We have per­formed an exten­ded review of the fin­an­cial state­ments of Gajane ApS for the fin­an­cial year 1 July 2024 - 30 June 2025, which com­prise a sum­mary of sig­ni­fic­ant account­ing policies, income state­ment, bal­ance sheet, state­ment of changes in equity and notes. The fin­an­cial state­ments are pre­pared under the Dan­ish Fin­an­cial State­ments Act. Based on our work per­formed, in our opin­ion, the fin­an­cial state­ments give a true and fair view of the com­pany's fin­an­cial pos­i­tion as at 30 June 2025 and of the res­ults of the com­pany's opera­tions for the fin­an­cial year 1 July 2024 - 30 June 2025 in accord­ance with the Dan­ish Fin­an­cial State­ments Act. Gajane ApS Basis for Opinion We con­duc­ted our exten­ded review in accord­ance with the Dan­ish Busi­ness Author­ity's Assur­ance Stand­ard for Small Enter­prises and FSR – Dan­ish Aud­it­ors' stand­ard on exten­ded review of fin­an­cial state­ments pre­pared in accord­ance with the Dan­ish Fin­an­cial State­ments Act. Our respons­ib­il­it­ies under those stand­ards and require­ments are fur­ther described in the "Prac­ti­tioner's respons­ib­il­it­ies for the exten­ded review of the fin­an­cial state­ments” sec­tion of our report. We are inde­pend­ent of the com­pany in accord­ance with the Inter­n­a­tional Eth­ics Stand­ards Board for Account­ants’ Inter­n­a­tional Code of Eth­ics for Pro­fes­sional Account­ants (IESBA Code) and the addi­tional eth­ical require­ments applic­able in Den­mark, and we have ful­filled our other eth­ical respons­ib­il­it­ies in accord­ance with these require­ments and the IESBA Code. We believe that the evid­ence we have obtained is suf­fi­ci­ent and appro­pri­ate to provide a basis for our con­clu­sion. Man­age­ment is respons­ible for the pre­par­a­tion of fin­an­cial state­ments that give a true and fair view in accord­ance with the Dan­ish Fin­an­cial State­ments Act, and for such internal con­trol as Man­age­ment determ­ines is neces­sary to enable the pre­par­a­tion of fin­an­cial state­ments that are free from mater­ial mis­state­ment, whether due to fraud or error. In pre­par­ing the fin­an­cial state­ments Man­age­ment is respons­ible for assess­ing the com­pany's abil­ity to con­tinue as a going con­cern, dis­clos­ing, as applic­able, mat­ters related to going con­cern and using the going con­cern basis of account­ing in pre­par­ing the fin­an­cial state­ments unless Man­age­ment either intends to liquid­ate the com­pany or to cease opera­tions, or has no real­istic altern­at­ive but to do so. Our respons­ib­il­ity is to express a con­clu­sion on the fin­an­cial state­ments. This requires that we plan and per­form pro­ced­ures in order to obtain lim­ited assur­ance for our con­clu­sion on the fin­an­cial state­ments and in addi­tion per­form spe­cific­ally required sup­ple­ment­ary pro­ced­ures to obtain fur­ther assur­ance for our con­clu­sion. An exten­ded review com­prises pro­ced­ures that primar­ily con­sist of mak­ing inquir­ies of Man­age­ment and oth­ers within the Com­pany, as appro­pri­ate, ana­lyt­ical pro­ced­ures and the spe­cific­ally required sup­ple­ment­ary pro­ced­ures as well as evalu­a­tion of the evid­ence obtained. The pro­ced­ures per­formed in an exten­ded review are less than those per­formed in an audit, and accord­ingly, we do not express an audit opin­ion on the fin­an­cial state­ments. Man­age­ment is respons­ible for the Man­age­ment's review. Our opin­ion on the fin­an­cial state­ments does not cover the Man­age­ment's review, and we do not express any form of assur­ance con­clu­sion thereon. In con­nec­tion with our exten­ded review of the fin­an­cial state­ments, our respons­ib­il­ity is to read the Man­age­ment's review and, in doing so, con­sider whether the Man­age­ment's review is mater­i­ally incon­sist­ent with the fin­an­cial state­ments or our know­ledge obtained dur­ing the exten­ded review, or other­wise appears to be mater­i­ally mis­stated. Moreover, it is our respons­ib­il­ity to con­sider whether the Man­age­ment's review provides the inform­a­tion required under the Dan­ish Fin­an­cial State­ments Act. Based on the work we have per­formed, we con­clude that the Man­age­ment's review is in accord­ance with the fin­an­cial state­ments and has been pre­pared in accord­ance with the require­ments of the Dan­ish Fin­an­cial State­ments Act. We did not identify any mater­ial mis­state­ment in the Man­age­ment's review. Søborg 2025-12-18 inforevision statsautoriseret revisionsaktieselskab inforevision statsautoriseret revisionsaktieselskab 19263096 19263096 Simon Morthorst State Authorised Public Accountant mne29383 Daniel Castiblanco Jakobsen State Authorised Public Accountant mne45858 The annual report has been pre­pared in accord­ance with Dan­ish fin­an­cial state­ment legis­la­tion as well as gen­erally accep­ted account­ing prin­ciples. The annual report has been pre­pared in accord­ance with the pro­vi­sions of the Dan­ish Fin­an­cial State­ments Act govern­ing Reporting class B.Some pro­vi­sions from report­ing class C has been adop­ted.The account­ing policies have not been changed from last year. Reporting class B The fin­an­cial state­ments have been pre­pared based on his­t­or­ical cost.The income is recog­n­ised in the income state­ment as earned. Fur­ther­more, value adjust­ments of fin­an­cial assets and liab­il­it­ies meas­ured at fair value or amort­ised cost are recog­n­ised. Moreover, all expenses incurred to achieve the earn­ings for the year are recog­n­ised in the income state­ment, includ­ing depre­ci­a­tion, amort­isa­tion, impair­ment losses and pro­vi­sions as well as reversals due to changed account­ing estim­ates of amounts that have pre­vi­ously been recog­n­ised in the income state­ment.Assets are recog­n­ised in the bal­ance sheet when it is prob­able that future eco­nomic bene­fits attrib­ut­able to the asset will flow to the com­pany, and the value of the asset can be meas­ured reli­ably. Liab­il­it­ies are recog­n­ised in the bal­ance sheet when it is prob­able that future eco­nomic bene­fits will flow out of the com­pany, and the value of the liab­il­ity can be meas­ured reli­ably.Assets and liab­il­it­ies are ini­tially meas­ured at cost. Sub­sequently, assets and liab­il­it­ies are meas­ured as described for each item below.Cer­tain fin­an­cial assets and liab­il­it­ies are meas­ured at amort­ised cost, which involves the recog­n­i­tion of a con­stant effect­ive interest rate over the matur­ity period. Amort­ised cost is cal­cu­lated as ori­ginal cost less any repay­ments and with addi­tion/deduc­tion of the cumu­lat­ive amort­isa­tion of any dif­fer­ence between cost and the nom­inal amount. In this way, cap­ital losses and gains are alloc­ated over the matur­ity period.Recog­n­i­tion and meas­ure­ment take into account pre­dict­able losses and risks occur­ring before the present­a­tion of the annual report which con­firm or inval­id­ate affairs and condi­tions exist­ing at the bal­ance sheet date.The func­tional cur­rency is Dan­ish Kroner. All other cur­ren­cies are con­sidered for­eign cur­ren­cies. Dur­ing the year, trans­ac­tions in for­eign cur­ren­cies have been trans­lated apply­ing the exchange rate at the trans­ac­tion date. If cur­rency pos­i­tions are con­sidered hedge of future cash flows, the value adjust­ments are recog­n­ised dir­ectly in equity.Receiv­ables and debt denom­in­ated in for­eign cur­ren­cies have been recog­n­ised at the exchange rate of the bal­ance sheet date.Real­ised and unreal­ised exchange gains and losses have been recog­n­ised in the income state­ment under other fin­an­cial income and expenses. Gross profit/loss includes "Rev­enue""Cost of sales""External expenses". As income recog­n­i­tion cri­terion, the com­pleted con­tract method is applied so that rev­enue com­prises invoiced rev­enue for the year. Rev­enue from the sale of goods for resale is recog­n­ised in the income state­ment when deliv­ery is made and risk has passed to the buyer before the end of the fin­an­cial year. Rev­enue is meas­ured at fair value excl. VAT and less gran­ted goods and cus­tomer dis­counts. Cost of sales com­prise expenses incurred to earn rev­enue for the year. External expenses com­prises Selling costsCost of premisesAdmin­is­trat­ive expenses. Fin­an­cial income is recog­n­ised with amounts con­cern­ing the fin­an­cial year. Fin­an­cial income com­prise interest. Fin­an­cial expenses is recog­n­ised with amounts con­cern­ing the the fin­an­cial year. Fin­an­cial expenses com­prise interest, real­ised and unreal­ised exchange losses as well as interest sur­charge under the Dan­ish Tax Pre­pay­ment Scheme. Tax on profit or loss for the year rep­res­ents 22% of the book profit or loss adjus­ted for non-tax­able and non-deduct­ible items. Tax on profit or loss for the year con­sists of the anti­cip­ated tax por­tion of the tax­able income for the year adjus­ted for the changes for the year in deferred tax. Changes in deferred taxes due to adjust­ments of tax rates is recog­n­ised in the income state­ment. Tax on profit or loss for the year is recog­n­ised in the income state­ment by the por­tion attrib­ut­able to the profit or loss for the year and recog­n­ised dir­ectly in equity by the por­tion attrib­ut­able to entries dir­ectly in equity. The com­pany is sub­ject to the Dan­ish Tax Pre­pay­ment Scheme. Interest reim­burse­ment and interest sur­charge have been recog­n­ised in fin­an­cial income and expenses. The bal­ance sheet has been presen­ted in account form. Prop­erty, plant and equip­ment are meas­ured at cost less accu­mu­late depre­ci­a­tion. The basis of depre­ci­a­tion is cost less estim­ated resid­ual value after the end of use­ful life. Cost com­prises the acquis­i­tion price as well as costs dir­ectly related to the acquis­i­tion until the time when the asset is ready to be put into opera­tion. The cost price for an asset is divided into sep­ar­ate com­pon­ents, that are depre­ci­ated sep­ar­ately, if the use­ful life of the indi­vidual com­pon­ents is sig­ni­fic­antly dif­fer­ent. Depre­ci­a­tion is ini­ti­ated when the assets are ready to be taken into opera­tion. Assets are depre­ci­ated on a straight-line basis over their estim­ated use­ful lives with fol­low­ing resid­ual val­ues: Cat­egory Period Resid­ual value Lease­hold improve­ments 5 years 0% Fix­tures, fit­t­ings, tools and equip­ment 3 - 5 years 0% Minor pur­chases with use­ful lives below one year have been recog­n­ised as an expense in the income state­ment in external expenses.Profit/loss on sale or retire­ment has been included in the income state­ment under gross profit or loss and other operat­ing expenses.The car­ry­ing amounts of prop­erty, plant and equip­ment are reviewed annu­ally for indic­a­tion of impair­ment for losses, apart from what is expressed by usual depre­ci­a­tion. If this applies, impair­ment for loss is made of each asset or group of assets, respect­ively, to lower recover­able amount. As recover­able amount, the higher of expec­ted net selling price and net present value is applied. The net present value is cal­cu­lated as the present value of the expec­ted cash flows from the use of the asset or the group of assets.Impair­ment for loss for the year is recog­n­ised in the income state­ment as amort­isa­tion, depre­ci­a­tion and impair­ment for loss of prop­erty, plant and equip­ment and intan­gible assets. Depos­its recog­n­ised as fixed assets are meas­ured at amort­ised cost, which usu­ally cor­responds to nom­inal amount. Invent­or­ies are meas­ured at cost accord­ing to the FIFO method. In the event of cost exceed­ing net real­is­able value, write­down is made to this lower value. Cost of goods for resale as well as raw mater­i­als and con­sum­ables com­prises pur­chase price plus deliv­ery costs. Cost of man­u­fac­tured goods and work in pro­gress con­sists of costs of raw mater­i­als, con­sum­ables, dir­ect labour costs and other dir­ect costs. The net real­is­able value of invent­or­ies is cal­cu­lated at the estim­ated selling price less com­ple­tion costs and expec­ted costs to execute sale. The net real­is­able value is determ­ined allow­ing for mar­ket­ab­il­ity, obsol­es­cence and devel­op­ment in expec­ted sales price.Received pre­pay­ments from cus­tomers regard­ing non delivered goods are recog­n­ised as liab­il­it­ies. Receiv­ables are meas­ured in the bal­ance sheet at the lower of amort­ised cost and net real­is­able value, which cor­responds to nom­inal value less pro­vi­sions for bad debts. Pro­vi­sions for bad debts are determ­ined on the basis of an indi­vidual assess­ment of each receiv­able. Pre­pay­ments com­prise costs incurred relat­ing to sub­sequent fin­an­cial years. Dividend dis­tri­bu­tion pro­posed by Man­age­ment for the year is dis­closed as a sep­ar­ate equity item. Deferred tax is meas­ured using the bal­ance sheet liab­il­ity method. Pro­vi­sion has been made for deferred tax by 22% on all tem­por­ary dif­fer­ences between car­ry­ing amount and tax-based value of assets and liab­il­it­ies. Deferred tax is also meas­ures with respect of the planned use of the asset and the set­tle­ment of the liab­il­ity. The tax value of the tax losses to be car­ried for­ward are included in the cal­cu­la­tion of deferred taxes if it is prob­able that the losses can be used. Deferred tax assets are meas­ured at net real­is­able value.Deferred tax assets which are not expec­ted util­ised within a few years have been dis­closed in notes under con­tin­gent assets.Cor­por­a­tion tax relat­ing to the the fin­an­cial year which has not been settled at the bal­ance sheet date is clas­si­fied as cor­por­a­tion tax in receiv­ables or liab­il­it­ies other than pro­vi­sions. Short-term debts are meas­ured at amort­ised cost, sub­stan­tially cor­respond­ing to nom­inal value. 22117040 3279216 37807 9598 22079233 3269618 853126 30448 870338 178838 22062021 3121228 4854325 772597 17207696 2348631 3607696 2348631 184820 0 39620 121617 224440 121617 706851 78576 706851 78576 931291 200193 2260309 545715 2260309 545715 2705726 5924904 9230938 0 0 343548 11936664 6268452 19237810 4227401 33434783 11041568 34366074 11241761 50000 50000 8270835 4663139 13600000 0 21920835 4713139 7816 5105 7816 5105 1048848 2023609 4597105 397492 6791470 4102416 12437423 6523517 12437423 6523517 34366074 11241761  Con­trib­uted cap­italRetained earn­ingsPro­posed dividend recog­n­ised in equityTotal DKKDKKDKKDKK     Equity at 1 July 202350.0002.314.5083.000.0005.364.508Dividends paid 0-3.000.000-3.000.000Dis­trib­uted profit/loss for the year 2.348.63102.348.631Equity at 1 July 202450.0004.663.13904.713.139Dis­trib­uted profit/loss for the year 3.607.69613.600.00017.207.696Equity at 30 June 202550.0008.270.83513.600.00021.920.835 0 13600000    2024/25 DKK  Average num­ber of full-time employ­ees1 1  2024/252023/24 DKKDKK   Depre­ci­a­tion of prop­erty, plant and equip­ment37.8079.598Total37.8079.598       Cor­por­a­tion taxDeferred taxTax on profit/loss for the year2023/24 DKKDKKDKKDKK     Pay­ables at 1 July 2024397.4915.105  Paid in respect of pre­vi­ous years-370.000   Tax on profit/loss for the year4.851.6142.7114.854.325772.597Pre­paid tax-282.000   Pay­ables at 30 June 20254.597.1057.816  Tax on profit/loss for the year recog­n­ised in the income state­ment  4.854.325772.597     Recog­n­i­tion in bal­ance sheet:    Pro­vi­sions 7.816  Short-term pay­ables4.597.105   Total4.597.1057.816    Lease­hold improve­mentsFix­tures, fit­t­ings, tools and equip­mentTotal2023/24 DKKDKKDKKDKK     Cost at 1 July 202469.36161.854131.2150Addi­tions for the year140.6300140.630131.215Cost at 30 June 2025209.99161.854271.845131.215     Depre­ci­a­tion and impair­ment losses at 1 July 2024-4.275-5.323-9.5980Depre­ci­a­tion for the year-20.896-16.911-37.807-9.598Depre­ci­a­tion and impair­ment losses at 30 June 2025-25.171-22.234-47.405-9.598     Car­ry­ing amount at 30 June 2025184.82039.620224.440121.617  Depos­itsTotal2023/24 DKKDKKDKK    Cost at 1 July 202478.57678.5760Addi­tions for the year628.275628.27578.576Cost at 30 June 2025706.851706.85178.576    Car­ry­ing amount at 30 June 2025706.851706.85178.576  2024/25 DKK  The com­pany has entered into rental com­mit­ment regard­ing rent of premises. The rental con­tract is non-termin­able until 1/3 2030. The total com­mit­ment rep­res­ents5.968.300The com­pany has entered into opera­tional lease com­mit­ment regard­ing machinery. The lease com­mit­ments is non-termin­able until 1/8 2025. The total lease com­mit­ment rep­res­ents10.000Total rental and lease oblig­a­tions5.978.300 Erklæring om udvidet gennemgang 19263096 inforevision statsautoriseret revisionsaktieselskab Buddingevej 312 2860 Søborg 2025-12-18 2024-07-01 2025-06-30 2023-07-01 2024-06-30