ÅrsrapportAndre erklæringer uden sikkerhedRegnskabsklasse BBeierholmLangagervej 19220 Aalborg Ø2025-03-17Morten Klæstrup2025-03-172023-01-012023-12-312024-01-012024-12-3138688545N'Joy Seafood ApSKnivholtvej2 C9900FrederikshavnFrederikshavnBeierholm32895468Parallelvej109900FrederikshavnDanmark00trueWe have on this day presented the annual report for the financial year 01.01.24 - 31.12.24 for N'Joy Seafood ApS.The annual report is presented in accordance with the Danish Financial Statements Act.The financial statements have not been audited, and we declare that the relevant conditions have been met.In our opinion, the financial statements give a true and fair view of the company's assets, liabilities and financial position as at 31.12.24 and of the results of the company's activities for the financial year 01.01.24 - 31.12.24.We believe that the management's review includes a fair review of the matters dealt with in the management's review.The annual report is submitted for adoption by the general meeting.Frederikshavn2025-03-17Tim Nygaard JensenMorten KlæstrupChairmanEntang DengTo the management of N'Joy Seafood ApS Based on the company's accounting material and other information provided by management, we have compiled the financial statements of N'Joy Seafood ApS for the financial year 01.01.24 - 31.12.24. The financial statements comprise income statement, balance sheet, statement of changes in equity and notes to the financial statements, including material accounting policy information. We performed this compilation engagement in accordance with ISRS 4410, Engagements to Compile Financial Statements. We have applied our professional expertise to assist management with the preparation and presentation of the financial statements in accordance with the Danish Financial Statements Act. We have complied with relevant provisions of the Danish Act on Approved Auditors and Audit Firms and the code of ethics of International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (IESBA Code), including principles of integrity, professional competence and due care. The financial statements and the accuracy and completeness of the information used to compile them are management's responsibility. Since a compilation engagement is not an assurance engagement, we are not required to verify the accuracy or completeness of the information provided by management for the compilation of the financial statements. Accordingly, we do not express an audit opinion or a review conclusion on whether the financial statements are prepared in accordance with the Danish Financial Statements Act. To the management of N'Joy Seafood ApSFrederikshavnDennis HøyerState Authorised Public Accountantmne35807Primary activities The company's activities comprise wholesale trade of fish and fish products. Development in activities and financial affairs The income statement for the period 01.01.24 - 31.12.24 shows a profit/loss of DKK 28,352 against DKK -19,928 for the period 01.01.23 - 31.12.23. The balance sheet shows equity of DKK 505,833. The management considers the net profit for the year to be satisfactory. Subsequent events No important events have occurred after the end of the financial year. 20059-291241007212537177933410028352-1992828352-199280334052115965689115941045131903919885026439779851583348978651583348978610000010000040583337748150583347748110000123051000012305100001230551583348978628352100000405833The annual report is presented in accordance with the provisions of the Danish Financial Statements Act (Årsregnskabsloven) for enterprises in reporting class B with application of provisions for a higher reporting class. Income is recognised in the income statement as earned, including value adjustments of financial assets and liabilities. All expenses, including depreciation, amortisation, impairment losses and write-downs, are also recognised in the income statement. Assets are recognised in the balance sheet when it is probable that future economic benefits will flow to the company, and the value of such assets can be measured reliably. Liabilities are recognised in the balance sheet when it is probable that future economic benefits will flow from the company, and the value of such liabilities can be measured reliably. On initial recognition, assets and liabilities are measured at cost. Subsequently, assets and liabilities are measured as described for each item below. On recognition and measurement, account is taken of foreseeable losses and risks arising before the date at which the annual report is presented and proving or disproving matters arising on or before the balance sheet date. The annual report is presented in Danish kroner (DKK). On initial recognition, transactions denominated in foreign currencies are translated using the exchange rates applicable at the transaction date. Exchange rate differences between the exchange rate applicable at the transaction date and the exchange rate at the date of payment are recognised in the income statement as a financial item. Receivables, payables and other monetary items denominated in foreign currencies are translated using the exchange rates applicable at the balance sheet date. The difference between the exchange rate applicable at the balance sheet date and at the date at which the receivable or payable arose or was recognised in the latest annual report is recognised under financial income or expenses in the income statement. Gross result comprises revenue and cost of sales and other external expenses. Income from the sale of goods is recognised in the income statement if delivery has taken place and the risk has passed to the buyer before the end of the financial year and where the selling price can be determined reliably and is expected to be paid. Revenue is measured at fair value and is determined exclusive of VAT and other taxes collected on behalf of third parties and less discounts. Cost of sales comprises cost of sales for the year measured at cost plus any changes in inventories, including write-downs to the extent that these do not exceed normal write-downs. Other external expenses comprise costs relating to distribution, sales and advertising and administration, premises and bad debts to the extent that these do not exceed normal write-downs. Interest income and interest expenses, foreign exchange gains and losses on transactions denominated in foreign currencies etc. are recognised in other net financials. The current and deferred tax for the year is recognised in the income statement as tax on the profit/loss for the year with the portion attributable to the profit/loss for the year, and directly in equity with the portion attributable to amounts recognised directly in equity.Receivables are measured at amortised cost, which usually corresponds to the nominal value, less write-downs for bad debts. Write-downs for bad debts are determined based on an individual assessment of each receivable if there is no objective evidence of individual impairment of a receivable. Prepayments recognised under assets comprise costs incurred in respect of subsequent financial years. Cash includes deposits in bank account. Current tax payable and receivable is recognised in the balance sheet as tax computed on the basis of the taxable income for the year, adjusted for tax paid on account. Deferred tax liabilities and tax assets are recognised on the basis of all temporary differences between the carrying amounts and tax bases of assets and liabilities. However, deferred tax is not recognised on temporary differences relating to goodwill which is non-amortisable for tax purposes and other items where temporary differences, except for acquisitions, have arisen at the date of acquisition without affecting the net profit or loss for the year or the taxable income. In cases where the tax value can be determined according to different taxation rules, deferred tax is measured on the basis of management’s intended use of the asset or settlement of the liability. Deferred tax assets are recognised, following an assessment, at the expected realisable value through offsetting against deferred tax liabilities or elimination in tax on future earnings. Deferred tax is measured on the basis of the tax rules and at the tax rates which, according to the legislation in force at the balance sheet date, will be applicable when the deferred tax is expected to crystallise as current tax. Short-term financial payables are measured at amortised cost, normally corresponding to the nominal value of such payables. Other short-term payables are measured at net realisable value. Figures in DKK Share capital Retained earnings Statement of changes in equity for 01.01.24 - 31.12.24 Balance as at 01.01.24 100,000 377,481 Net profit/loss for the year 0 28,352 Balance as at 31.12.24 100,000 405,833 386885452024-01-012024-12-31386885452023-01-012023-12-31386885452023-12-31386885452024-12-31386885452024-01-012024-12-311386885452024-01-012024-12-312386885452024-01-012024-12-311386885452024-12-31e:ContributedCapitalMember386885452024-01-012024-12-31e:RetainedEarningsMember386885452024-12-31e:RetainedEarningsMember386885452024-01-012024-12-311iso4217:DKKxbrli:pure