31154081 2024-07-01 2025-06-30 31154081 2024-07-01 2025-06-30 1 31154081 2024-07-01 2025-06-30 2 31154081 2024-07-01 2025-06-30 1 31154081 2024-07-01 2025-06-30 2 31154081 2024-07-01 2025-06-30 3 31154081 2024-07-01 2025-06-30 4 31154081 2024-07-01 2025-06-30 1 31154081 2023-07-01 2024-06-30 31154081 2025-06-30 31154081 2024-06-30 31154081 2024-06-30 fsa:ContributedCapitalMember 31154081 2024-06-30 fsa:RetainedEarningsMember 31154081 2024-06-30 fsa:ProposedDividendRecognisedInEquityMember 31154081 2024-07-01 2025-06-30 fsa:RetainedEarningsMember 31154081 2024-07-01 2025-06-30 fsa:ProposedDividendRecognisedInEquityMember 31154081 2025-06-30 fsa:ContributedCapitalMember 31154081 2025-06-30 fsa:RetainedEarningsMember 31154081 2025-06-30 fsa:ProposedDividendRecognisedInEquityMember iso4217:DKK xbrli:pure Annual report 2025-10-28 George Benjamin Mitchell The Board of Directors and the Executive Board have today considered and approved the annual report of PR electronics Holding ApS for the financial year 01.07.2024 - 30.06.2025. The annual report is presented in accordance with the Danish Financial Statements Act. In our opinion, the financial statements give a true and fair view of the Entity’s financial position at 30.06.2025and of the results of its operations for the financial year 01.07.2024 - 30.06.2025. We believe that the management commentary contains a fair review of the affairs and conditions referred to therein. We recommend the annual report for adoption at the Annual General Meeting. Rønde Simon Bisbo Stig Alnøe Lindemann Andreas Færk Johnny Pedersen George Benjamin Mitchell Simon Bisbo To the shareholders of PR electronics Holding ApS We have audited the financial statements of PR electronics Holding ApS for the financial year01.07.2024 - ​30.06.2025, which comprise the income statement, balance sheet, statement of changes in equity and ​notes, including a summary of significant accounting policies. The financial statements are prepared in accordance with the Danish Financial Statements Act.​​ ​​In our opinion, the financial statements give a true and fair view of the Entity’s financial position at30.06.2025and of the results of its operations for the financial year 01.07.2024 - 30.06.2025 in accordance with the Danish Financial Statements Act. We conducted our audit in accordance with International Standards on Auditing (ISAs) and additional requirements applicable in Denmark. Our responsibilities under those standards and requirements are further ​described in the "Auditor’s responsibilities for the audit of the financial statements" section of this auditor’s report. We are independent of the Entity 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 audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 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 Entity’s ability to continue ​as a going concern, for disclosing, as applicable, matters related to going concern, and for using the going ​concern basis of accounting in preparing the financial statements unless Management either intends to liquidate ​the Entity or to cease operations, or has no realistic alternative but to do so. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are ​free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes ​our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted ​in accordance with ISAs and the additional requirements applicable in Denmark will always detect a material ​misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, ​individually or in the aggregate, they could reasonably be expected to influence the economic decisions of ​users taken on the basis of these financial statements.​​As part of an audit conducted in accordance with ISAs and the additional requirements applicable in Denmark, ​we exercise professional judgement and maintain professional scepticism throughout the audit. We also:Identify and assess the risks of material misstatement of the financial statements, whether due to ​fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence ​that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a ​material misstatement resulting from fraud is higher than for one resulting from error, as fraud may ​involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.​Obtain an understanding of internal control relevant to the audit in order to design audit procedures ​that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the ​effectiveness of the Entity’s internal control.​Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates ​and related disclosures made by Management. ​Conclude on the appropriateness of Management’s use of the going concern basis of accounting in ​preparing the financial statements, and, based on the audit evidence obtained, whether a material ​uncertainty exists related to events or conditions that may cast significant doubt on the Entity’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to ​draw attention in our auditor’s report to the related disclosures in the financial statements or, if such ​disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence ​obtained up to the date of our auditor’s report. However, future events or conditions may cause the ​Entity to cease to continue as a going concern.​Evaluate the overall presentation, structure and content of the financial statements, including the disclosures ​in the notes, and whether the financial statements represent the underlying transactions and ​events in a manner that gives a true and fair view.We communicate with those charged with governance regarding, among other matters, the planned scope ​and timing of the audit and significant audit findings, including any significant deficiencies in internal control ​that we identify during our audit. Management is responsible for the management commentary. ​​Our opinion on the financial statements does not cover the management commentary, and we do not express ​any form of assurance conclusion thereon. ​​In connection with our audit of the financial statements, our responsibility is to read the management ​commentary and, in doing so, consider whether the management commentary is materially inconsistent with ​the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. ​​Moreover, it is our responsibility to consider whether the management commentary provides the information ​required by relevant law and regulations.Based on the work we have performed, we conclude that the management commentary is in accordance with ​the financial statements and has been prepared in accordance with the requirements in the relevant law and regulations. We did not identify any material misstatement of the management commentary. Aarhus Deloitte Statsautoriseret Revisionspartnerselskab 33963556 Jonas Thøstesen Svensson State Authorised Public Accountant mne47824 Primary activitiesThe Company's activity consists of lease of buildings to group companies. Events after the balance sheet dateNo events have occurred after the balance sheet date to this date, which would influence the evaluation of this annual report. 409539 407074 19988 16353 389551 390721 69863 69863 319688 320858 14293 18200 1399 102 332582 338956 44947 55485 287635 283471 600000 0 -312365 283471 287635 283471 3124586 3194449 3124586 3194449 3124586 3194449 38396 0 38396 0 744354 410901 782750 410901 3907336 3605350 1000000 1000000 2239666 2552031 600000 0 3839666 3552031 11250 15674 37411 23820 19009 13825 67670 53319 67670 53319 3907336 3605350 1000000 2552031 0 3552031 -312365 600000 287635 1000000 2239666 600000 3839666 1 Depreciation, amortisation and impairment losses2024/25​DKK2023/24​DKKDepreciation of property, plant and equipment69,86369,86369,86369,863 2 Tax on profit/loss for the year2024/25​DKK2023/24​DKKCurrent tax44,94755,48544,94755,485 3 Property, plant and equipmentLand and buildings​DKKCost beginning of year5,678,489Cost end of year5,678,489Depreciation and impairment losses beginning of year(2,484,040)Depreciation for the year(69,863)Depreciation and impairment losses end of year(2,553,903)Carrying amount end of year3,124,586 4 EmployeesThe Entity has no employees other than the Executive Board. The Executive Officer has not received any ​​​remuneration.2024/252023/24Average number of full-time employees00 0 0 5 Contingent liabilitiesThe Entity participates in a Danish joint taxation arrangement where PR electronics Group Holdings ApSserves as​the administration company. According to the joint taxation provisions of the Danish Corporation Tax Act, the Entity is therefore liable for income taxes etc. for the jointly taxed entities, and for obligations, if any, relating to the withholding of tax on interest, royalties and dividend for the jointly taxed entities. The jointly taxed entities' total known net liability under the joint taxation arrangement is disclosed in the administration company's financial statements. This annual report has been presented in accordance with the provisions of the Danish Financial Statements ​Act governing reporting class B enterprises with addition of a few provisions for reporting class C.The accounting policies applied to these financial statements are consistent with those applied last year. Recognition and measurementAssets are recognised in the balance sheet when it is probable as a result of a prior event that future economic ​benefits will flow to the Entity, and the value of the asset can be measured reliably. ​​Liabilities are recognised in the balance sheet when the Entity has a legal or constructive obligation as a ​result of a prior event, and it is probable that future economic benefits will flow out of the Entity, and the ​value of the liability can be measured reliably. ​​On initial recognition, assets and liabilities are measured at cost. Measurement subsequent to initial ​recognition is effected as described below for each financial statement item. ​​Anticipated risks and losses that arise before the time of presentation of the annual report and that confirm ​or invalidate affairs and conditions existing at the balance sheet date are considered at recognition and ​measurement. ​​Income is recognised in the income statement when earned, whereas costs are recognised by the amounts ​attributable to this financial year. RevenueRevenue comprises rent from properties and is recognised in the income statement when delivery is made and risk has passed to the buyer. Revenue is recognised net of VAT, duties and sales discounts and is measured at fair​value of the consideration fixed. Other external expensesOther external expenses include expenses relating to the Entity’s ordinary activities, including administrative expenses. Depreciation, amortisation and impairment lossesDepreciation, amortisation and impairment losses relating to property, plant and equipment and intangible ​assets comprise depreciation, amortisation and impairment losses for the financial year, and gains and ​losses from the sale of assets and property, plant and equipment. Other financial incomeOther financial income comprises interest income etc. Other financial expensesOther financial expenses comprise interest expenses etc. Tax on profit/loss for the yearTax for the year, which consists of current tax for the year and changes in deferred tax, is recognised in the ​income statement by the portion attributable to the profit for the year and recognised directly in equity by the portion attributable to entries directly in equity.The Entity is jointly taxed with PR electronics A/S as administration company. The current Danish income tax is allocated among the jointly taxed entities proportionally to their taxable income (full allocation with a refund concerning tax losses). Property, plant and equipmentLand and buildings, plant and machinery, and other fixtures and fittings, tools and equipment are ​measured at cost less accumulated depreciation and impairment losses. Land is not depreciated.​​Cost comprises the acquisition price, costs directly attributable to the acquisition and preparation costs of the asset until the time when it is ready to be put into operation. ​​The basis of depreciation is cost less estimated residual value after the end of useful life. Straight-line depreciation is made on the basis of the following estimated useful lives of the assets:Useful life Buildings50 yearsProperty are written down to the lower of recoverable amount and carrying amount. ReceivablesReceivables are measured at amortised cost, usually equalling nominal value less writedowns for bad and ​doubtful debts. CashCash comprises bank deposits. DividendDividend is recognised as a liability at the time of adoption at the general meeting. Proposed dividend for ​the financial year is disclosed as a separate item in equity. Other financial liabilitiesOther financial liabilities are measured at amortised cost, which usually corresponds to nominal value. Tax receivable or payableCurrent tax receivable or payable is recognised in the balance sheet, stated as tax computed on this year's ​taxable income, adjusted for prepaid tax. true Grundlag for konklusion Konklusion 2025-10-28 2025-10-28 true 2023-07-01 2024-06-30 Aarhus C 8000 2 City Tower, Værkmestergade Syddjurs Rønde 8410 Regnskabsklasse B Revisionspåtegning 2025-06-30 2024-07-01 10 Lerbakken PR electronics Holding ApS 31154081 33963556 2300 København S Weidekampsgade 6 Deloitte Statsautoriseret Revisionspartnerselskab