42047732 2023-01-01 2023-12-31 42047732 2023-01-01 2023-12-31 0 42047732 2023-01-01 2023-12-31 1 42047732 2023-01-01 2023-12-31 2 42047732 2023-01-01 2023-12-31 3 42047732 2022-01-01 2022-12-31 42047732 2023-12-31 42047732 2022-12-31 iso4217:DKK Annual report 2024-04-22 Dorte Clement Komplementarselskabet 2150 Investment ApS Southamptongade 4 2150 Nordhavn 42047732 2023-01-01 2023-12-31 <p xmlns="http://www.w3.org/1999/xhtml">Management has today considered and approved the annual report for the financial year 01. January 2023 - 31. December 2023 for Komplementarselskabet 2150 Investment 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. Nordhavn 2024-04-22 Christian Hernandez Director Niels Christian von Lüttichau Jølck Director Mikkel Bülow-Lehnsby Director Jacob Bro Olesen Director The annual report has been prepared in accordance with the regulation applying to Reporting class B.<br xmlns="http://www.w3.org/1999/xhtml"/>There have been options of certain rules in reporting class C.<br xmlns="http://www.w3.org/1999/xhtml"/> Reporting class B <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">The Financial Statements for 2023 are presented in DKK.</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">Revenues are 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.</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>Translation policies</strong></p> <p xmlns="http://www.w3.org/1999/xhtml">Danish kroner is used as the presentation currency. All other currencies are regarded as foreign currencies. Transactions in foreign currencies are translated at the exchange rates at the dates of transaction. Exchange differences arising due to differences between the transaction date rates and the rates at the dates of payment are recognised in financial income and expenses in the income statement. Where foreign exchange transactions are considered hedging of future cash flows, the value adjustments are recognised directly in equity.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml">Receivables, payables and other monetary items in foreign currencies that have not been settled at the balance sheet date are translated at the exchange rates at the balance sheet date. Any differences between the exchange rates at the balance sheet date and the rates at the time when the receivable or the debt arose are recognised in financial income and expenses in the income statement.</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>Net sales</strong></p> <p xmlns="http://www.w3.org/1999/xhtml">General Partner fee is recognised on a straight line basis for the period. Revenue from General Partner fee is recognised in the income statement at amounts relating to the financial year when revenue can be measured reliably and it is probable that the economic benefits will flow to the Company. Revenue is recognised exclusive of VAT and net of discounts.</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 expenses for premises, sales and office expences, etc.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong>Gross profit/loss</strong></p> <p xmlns="http://www.w3.org/1999/xhtml">With reference to section 32 of the Danish Financial Statements Act, gross profit/loss is calculated as a summary of revenue and other external expenses.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong>Financial income and expenses</strong></p> <p xmlns="http://www.w3.org/1999/xhtml">Financial income and expenses are recognised in the income statement at the amounts relating to the financial year.</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 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"> <strong>BALANCE SHEET</strong></p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml"> <strong>Receivables</strong></p> <p xmlns="http://www.w3.org/1999/xhtml">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. Prepayments Prepayments comprise prepaid expenses concerning rent, insurance premiums, subscriptions and interest.</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 realised, 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 and 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 or in equity if the deferred tax relates to items recognised in equity.</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 onaccount taxation scheme are recognised in the income statement in financial income and expenses.</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">Debts are measured at amortised cost, substantially corresponding to nominal value.</p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> <p xmlns="http://www.w3.org/1999/xhtml"> </p> -111642 49577 3219 6169 -114861 43408 -25269 9550 -89591 33858 -89591 33858 0 13532 59288 119288 38802 0 98090 132820 20581 12581 118671 145401 118671 145401 50000 40000 130000 0 -137568 -47977 42432 -7977 24768 60422 29113 92956 22358 0 76239 153378 76239 153378 118671 145401 <table xmlns="http://www.w3.org/1999/xhtml" style="border-collapse: collapse;border: 0;width: 650.0px;"> <thead> <tr> <th style="border: 0;width: 60.0%;"> </th> <th style="border: 0;font-weight: bold;text-align: right;width: 25.0%;">2023</th> <th style="border: 0;font-weight: bold;text-align: right;width: 15.0%;">2022</th> </tr> <tr> <th> </th> <th style="border-bottom: 1.0px solid;padding-bottom: 10.0px;text-align: right;">DKK.</th> <th style="border-bottom: 1.0px solid;padding-bottom: 10.0px;text-align: right;">DKK.</th> </tr> </thead> <tbody> <tr> <td>Other financial expences</td> <td style="text-align: right;">3.219</td> <td style="text-align: right;">6.169</td> </tr> <tr> <td> </td> <td style="border-bottom: 2.0px solid;border-top: 2.0px solid;text-align: right;">3.219</td> <td style="border-bottom: 2.0px solid;border-top: 2.0px solid;text-align: right;">6.169</td> </tr> </tbody> </table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-bottom: 0.0px;border-collapse: collapse;border-left: 0.0px;border-right: 0.0px;border-top: 0.0px;width: 650.0px;"> <tbody> <tr> <th style="border-bottom: 0.0px;border-left: 0.0px;border-right: 0.0px;border-top: 0.0px;width: 60.0%;"> </th> <th style="border-bottom: 0.0px;border-left: 0.0px;border-right: 0.0px;border-top: 0.0px;font-weight: bold;text-align: right;width: 25.0%;">2023</th> <th style="border-bottom: 0.0px;border-left: 0.0px;border-right: 0.0px;border-top: 0.0px;font-weight: bold;text-align: right;width: 15.0%;">2022</th> </tr> <tr> <th> </th> <th style="border-bottom: 1.0px solid;padding-bottom: 10.0px;text-align: right;">DKK</th> <th style="border-bottom: 1.0px solid;padding-bottom: 10.0px;text-align: right;">DKK</th> </tr> <tr> <td>Current tax</td> <td style="text-align: right;">0</td> <td style="text-align: right;">0</td> </tr> <tr> <td>Current year adjustment of deferred tax</td> <td style="text-align: right;">-25.269</td> <td style="text-align: right;">9.550</td> </tr> <tr> <td>Adjustment deferred tax prior year</td> <td style="text-align: right;">0</td> <td style="text-align: right;">0</td> </tr> <tr> <td> </td> <td style="border-bottom: 2.0px solid;border-top: 2.0px solid;text-align: right;">-25.269</td> <td style="border-bottom: 2.0px solid;border-top: 2.0px solid;text-align: right;">9.550</td> </tr> </tbody> </table> <p xmlns="http://www.w3.org/1999/xhtml">The company's key activity is to participate as a general partner to 2150 Investment K/S as well as other companies that, in the opinion of the Executive Board, are connected with this.</p> <p xmlns="http://www.w3.org/1999/xhtml">The Danish group companies are jointly and severally liable for tax on the Group's jointly taxed income as well as for Danish withholding taxes through dividend tax and tax on unearned income. The total amount of tax payables is included in the Annual Report of the Urban Partners A/S that is the administration Company in relation to the joint taxation from 1 January 2023 (TBL Holding ApS until 31 December 2022). The Company is a unlimited partner for the limited partnership 2150 Invest K/S, which means that the Company is liabile for the limited partnership's obligations (maximized to the registered share capital of The Company).</p> <h3 xmlns="http://www.w3.org/1999/xhtml">Group relations</h3> <p xmlns="http://www.w3.org/1999/xhtml">Included in the consolidated financial statements of:</p> <p xmlns="http://www.w3.org/1999/xhtml">Urban Partners A/S, Southamptongade 4, 2150 Nordhavn, Reg. number 29168709.</p> <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">2023</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> <p xmlns="http://www.w3.org/1999/xhtml"> The company has no employees and the management does not receive remuneration.</p> 0 false false true true Erhvervsstyrelsen Regnskab Basis 2022-12-31 2022-01-01 No audit assistance Daniel Sparwath Holbækgade 4. 1 th 2100