33383703 2024-01-01 2024-12-31 33383703 2024-01-01 2024-12-31 0 33383703 2024-01-01 2024-12-31 1 33383703 2023-01-01 2023-12-31 33383703 2024-12-31 33383703 2023-12-31 iso4217:DKK Annual report 2025-07-03 Steen B. Iversen STEEPER HOLDING ApS Gøngehusvej 117 2950 Vedbæk 33383703 2024-01-01 2024-12-31 <p xmlns="http://www.w3.org/1999/xhtml">Management has today considered and approved the annual report for the financial year 01. January 2024 - 31. December 2024 for STEEPER HOLDING ApS. <br/> <br/> The annual report is presented in accordance with the Danish Financial Statements Act. <br/> <br/> Management believes that the financial statements give a true and fair view of the company's assets, liabilities and financial position and of the result. <br/> <br/> The annual report is submitted for approval by the General Assembly.</p> Management considers the conditions for opting out of audit to be met. Vedbæk 2025-07-03 Steen Brummerstedt Iversen Perry Edward Toms <p xmlns="http://www.w3.org/1999/xhtml"> <strong>Main activities</strong> <br/> The Main activity of the Company is to own and distribute shares in investments.</p> <p xmlns="http://www.w3.org/1999/xhtml"> <br/> <strong>Development in activities and financial conditions</strong> <br/> The year's result is considered satisfactory. <br/> <br/> <strong>Events after the end of the financial year</strong></p> <p xmlns="http://www.w3.org/1999/xhtml">No event materially affecting the assessment of the Annual Report have occurred after the balance sheet date.</p> The annual report has been prepared in accordance with the regulation applying to Reporting class B. Reporting class B <p xmlns="http://www.w3.org/1999/xhtml">The Annual Report is presented in DKK.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml">The accounting policies applied remain unchanged from last year.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong>Recognition and measurement</strong></p> <p xmlns="http://www.w3.org/1999/xhtml">The Financial Statements have been prepared under the historical cost method. Revenues are recognised in the income statement as earned. Furthermore, value adjustments of financial assets and liabilities measured at fair value or amortised costs are recognised. Moreover, all expenses incurred to achieve the earnings for the year are recognised in the income statement, including depreciation, amortization, impairment losses and provisions as well as reversals due to changed accounting estimates of amounts that have previously been recognised in the income statement.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml">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.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml">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.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml">Assets and liabilities are initially measured at cost. Subsequently, assets and liabilities are measured as described for each item below.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong>Income Statement</strong></p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong>Gross profit</strong></p> <p xmlns="http://www.w3.org/1999/xhtml">With reference to section 32 of the Danish Financial Statements Act, revenue has not been disclosed in the Annual Report.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong>Other external expenses</strong></p> <p xmlns="http://www.w3.org/1999/xhtml">Other external expenses comprise fees, etc.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong>Tax on profit/loss for the year</strong></p> <p xmlns="http://www.w3.org/1999/xhtml">Tax for the year consists of current tax for the year and deferred tax for the year. The tax attributable to the profit for the year is recognised in the income statement, whereas the tax attributable to equity transactions is recognised directly in equity.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml">The Company is jointly taxed with wholly owned Danish subsidiaries. The tax of the joint taxation is allocated to Danish enterprises in proportion to their taxable incomes.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong>Balance Sheet</strong></p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong>Investments in subsidiaries and associates</strong></p> <p xmlns="http://www.w3.org/1999/xhtml">Investments in subsidiaries and associates are measured at cost. Where cost exceeds the recoverable amount, write-down is made to this lower value.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong>Deferred tax assets and liabilities</strong></p> <p xmlns="http://www.w3.org/1999/xhtml">Deferred income tax is measured using the balance sheet liability method in respect of temporary differences arising between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes on the basis of the intended use of the asset and settlement of the liability, respectively.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml">Deferred tax assets, including the tax base of tax loss carry-forwards, are measured at the value at which the asset is expected to be realized, either by elimination in tax on future earnings or by set-off against deferred tax liabilities within the same legal tax entity.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml">Deferred tax is measured on the basis of the tax rules tax rates that will be effective under the legislation at the balance sheet date when the deferred tax is expected to crystallise as current tax. Any changes in deferred tax due to changes to tax rates are recognised in the income statement.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong>Current tax receivables and liabilities</strong></p> <p xmlns="http://www.w3.org/1999/xhtml">Current tax liabilities and receivables are recognised in the balance sheet as the expected taxable income for the year adjusted for tax on taxable incomes for prior years and tax paid on account. Extra payments and repayment under the on account taxation scheme are recognised in the income statement in financial income and expense.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong>Financial debts</strong></p> <p xmlns="http://www.w3.org/1999/xhtml">Other debts are measured at amortised cost, substantially corresponding to nominal value</p> -14001 -27760 -14001 -27760 90 17 5 0 -13916 -27743 -2658 -6116 -11258 -21627 -11258 -21627 -11258 -21627 298191 298191 298191 298191 298191 298191 13134 10076 13134 10076 28071 41982 41205 52058 339396 350249 160000 160000 -6009 5249 153991 165249 20405 20000 165000 165000 185405 185000 185405 185000 339396 350249 <table xmlns="http://www.w3.org/1999/xhtml" class="incomeStatement" style="border:0; margin-bottom: 20px;"> <thead> <tr class="header1"> <th class="col1"/> <th class="col2"/> <th class="col3">2024</th> </tr> </thead> <tbody> <tr> <td class="col1 dotted"> <span> Average number of employees </span> </td> <td class="col2"> </td> <td class="col3"> 0 </td> <td class="col4 lastyear"> </td> </tr> </tbody> </table> 0 false false false true Erhvervsstyrelsen Regnskab Basis 2023-12-31 2023-01-01 No audit assistance Finn Andersen Lunikvej 7 2670 Greve