77Direktionen har dags dato behandlet og godkendt årsrapporten for regnskabsåret 1. januar - 31. december 2022 for Bartelik Holding ApS.The executive board has today discussed and approved the annual report of Bartelik Holding ApS for the financial year 1 January - 31 December 2022.Årsrapporten aflægges i overensstemmelse med årsregnskabsloven.The annual report is prepared in accordance with the Danish Financial Statements Act.Det er min opfattelse, at årsregnskabet giver et retvisende billede af selskabets aktiver, passiver og finansielle stilling pr. 31. december 2022 og resultatet af selskabets aktiviteter for regnskabsåret 1. januar - 31. december 2022.In my opinion, the financial statements give a true and fair view of the company's financial position at 31 December 2022 and of the results of the company's operations for the financial year 1 January - 31 December 2022.Ledelsesberetningen indeholder efter min opfattelse en retvisende redegørelse for de forhold, beretningen omhandler.In my opinion, management's review includes a fair review of the matters dealt with in the management's review.Ledelsen indstiller til generalforsamlingen, at årsregnskabet for 2023 ikke skal revideres. Ledelsen anser betingelserne for at undlade revision for opfyldt.Management recommends to the company in general meeting that the financial statements for 2023 are not to be audited. Management considers the criteria for not auditing the financial statements to be met.Årsregnskabet er ikke revideret. Ledelsen erklærer, at betingelserne herfor er opfyldt.The financial statements have not been audited. Management considers the criteria for not auditing the financial statements to be met.Årsrapporten indstilles til generalforsamlingens godkendelse.Management recommends that the annual report should be approved by the company in general meeting.Glenn AagesendirektørTil kapitalejeren i Bartelik Holding ApSTo the shareholder of Bartelik Holding ApSVi har opstillet årsrapporten for Bartelik Holding ApS for regnskabsåret 1. januar - 31. december 2022 på grundlag af selskabets bogføring og øvrige oplysninger, som ledelsen har tilvejebragt. Årsrapporten omfatter ledelsespåtegning, ledelsesberetning, resultatopgørelse, balance, noter og anvendt regnskabspraksis. Vi har udført opgaven i overensstemmelse med ISRS 4410, Opgaver om opstilling af finansielle oplysninger. Vi har anvendt vor faglige ekspertise til at assistere ledelsen med at udarbejde og præsentere årsrapporten i overensstemmelse med årsregnskabsloven. Vi har overholdt relevante bestemmelser i revisorloven og International Ethics Standards Board for Accountants’ internationale retningslinjer for revisorers etiske adfærd (IESBA Code) herunder principper om integritet, objektivitet, professionel kompetence og fornøden omhu. Årsrapporten samt nøjagtigheden og fuldstændigheden af de oplysninger, der er anvendt til opstillingen af årsrapporten, er ledelsens ansvar. Da en opgave om opstilling af finansielle oplysninger ikke er en erklæringsopgave med sikkerhed, er vi ikke forpligtet til at verificere nøjagtigheden eller fuldstændigheden af de oplysninger, ledelsen har givet os til brug for at opstille årsrapporten. Vi udtrykker derfor ingen revisions- eller reviewkonklusion om, hvorvidt årsrapporten er udarbejdet i overensstemmelse med årsregnskabsloven.We have compiled the financial statements of Bartelik Holding ApS for the financial year 1 January - 31 December 2022 based on the company's bookkeeping records and other information made available by management. The financial statements comprises a statement by management, managements review, income statement, balance sheet, notes and a summary of significant accounting policies, We performed the engagement in accordance with ISRS 4410, Compilation Engagements. We have applied our professional expertise to assist management in the preparation and presentation of the financial statements in accordance with the Danish Financial Statements Act. We complied with the relevant provisions of the Danish Act on Approved Auditors and with the International Ethics Standards Board for Accountants' Code of Ethics for Professional Accountants (IESBA Code), including principles relating to integrity, objectivity, professional competence and due care. The financial statements and the accuracy and completeness of the information used to compile the financial statements are the management´s responsibility. As 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 our compilation of the financial statements. Accordingly, we do not express an audit or a review conclusion on whether the financial statements have been prepared in accordance with the Danish Financial Statements Act.Hillerød2023-06-12Nordkyst Revision P/SJens Jørgen DambergGodkendt revisor, partnermne2940Selskabets væsentligste aktiviteter Selskabets formål er at fungere som holdingselskab samt at investere i kapitalandele og dermed beslægtet virksomhed.Business review The company's activities comprise of running investment business and related bisiness.Usikkerhed ved indregning og måling Der er ikke forekommet usikkerhed ved indregning og måling i årsrapporten.Recognition and measurement uncertainties The recognition and measurement of items in the annual report is not associated with any uncertainty.Usædvanlige forhold Selskabets aktiver, passiver og finansielle stilling pr. 31. december 2022 samt resultatet af selskabets aktiviteter for regnskabsåret 2022 er ikke påvirket af usædvanlige forhold.Unusual matters The company's financial position at 31 December 2022 and the results of its operations for the financial year ended 31 December 2022 are not affected by any unusual matters.Udviklingen i aktiviteter og økonomiske forhold Selskabets resultatopgørelse for 2022 udviser et underskud på kr. 89.858, og selskabets balance pr. 31. december 2022 udviser en egenkapital på kr. 202.739.Financial review The company's income statement for the year ended 31 December 2022 shows a loss of kr. 89.858, and the balance sheet at 31 December 2022 shows equity of kr. 202.739.Betydningsfulde hændelser, som er indtruffet efter regnskabsårets afslutning Der er efter regnskabsårets afslutning ikke indtruffet begivenheder, som væsentligt vil kunne påvirke selskabets finansielle stilling.Significant events occurring after the end of the financial year No events have occurred after the balance sheet date which could significantly affect the company's financial position.-16495-35814-19348334290197188815401516013-898581970048300-898581970048301750000037000000-378985822004830181763022083021022264784022264784251021308925102130892510212226787350000500001527393942597017500000202739214925970716158125002401334464337871318131848282775276482827752762510212226787310140001014000-1014000001014000-832237-865666832237334290-83223701817631000010000-100000010000-10000-100001000000-10000002364140-2364140019718881-1971888100500003942597175000000-17500000-3789858037000005000015273900Der har ikke været ændringer i virksomhedskapitalen i de seneste 5 år.There have been no changes in the share capital during the last 5 years.716158000Årsrapporten for Selskabet ApS for 2022 er aflagt i overensstemmelse med årsregnskabslovens bestemmelser for virksomheder i regnskabsklasse B med tilvalg fra regnskabsklasse C. Den anvendte regnskabspraksis er uændret i forhold til sidste år. Årsrapporten for 2022 er aflagt i kr.The annual report of Bartelik Holding ApS for 2022 has been prepared in accordance with the provisions of the Danish Financial Statements Act applying to enterprises of reporting class B with application of provisions for a higher reporting class. The accounting policies applied are consistent with those of last year. The annual report for 2022 is presented in kr.I resultatopgørelsen indregnes indtægter i takt med, at de indtjenes. Herudover indregnes værdireguleringer af finansielle aktiver og forpligtelser. I resultatopgørelsen indregnes ligeledes alle omkostninger, herunder afskrivninger og nedskrivninger. Aktiver indregnes i balancen, når det er sandsynligt, at fremtidige økonomiske fordele vil tilflyde selskabet, og aktivets værdi kan måles pålideligt. Forpligtelser indregnes i balancen, når det er sandsynligt, at fremtidige økonomiske fordele vil fragå selskabet, og forpligtelsens værdi kan måles pålideligt. Ved første indregning måles aktiver og forpligtelser til kostpris. Efterfølgende måles aktiver og forpligtelser som beskrevet for hver enkelt regnskabspost nedenfor. Visse finansielle aktiver og forpligtelser måles til amortiseret kostpris, hvorved der indregnes en konstant effektiv rente over løbetiden. Amortiseret kostpris opgøres som oprindelig kostpris med fradrag af eventuelle afdrag samt tillæg/fradrag af den akkumulerede amortisering af forskellen mellem kostpris og nominelt beløb. Ved indregning og måling tages hensyn til forudsigelige tab og risici, der fremkommer, inden årsrapporten aflægges, og som be- eller afkræfter forhold, der eksisterede på balancedagen.Income is recognised in the income statement as earned, including value adjustments of financial assets and liabilities. All expenses, including amortisation, depreciation and impairment losses, 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 the asset 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 the liability can be measured reliably. On initial recognition, assets and liabilities are measured at cost. On subsequent recognition, assets and liabilities are measured as described below for each individual accounting item. Certain financial assets and liabilities are measured at amortised cost using the effective interest method. Amortised cost is calculated as the historic cost less any installments and plus/less the accumulated amortisation of the difference between the cost and the nominal amount. On recognition and measurement, allowance is made for predictable losses and risks which occur before the annual report is presented and which confirm or invalidate matters existing at the balance sheet date.Selskabet anvender bestemmelsen i årsregnskabslovens § 32, hvorefter selskabets omsætning ikke er oplyst. Bruttotab er et sammendrag af nettoomsætning, ændring i lagre af færdigvarer og varer under fremstilling samt andre driftsindtægter med fradrag af omkostninger til råvarer og hjælpematerialer og andre eksterne omkostninger.In pursuance of section 32 of the Danish Financial Statements Act, the company does not disclose its revenue. Gross profit reflects an aggregation of revenue, changes in inventories of finished goods and work in progress and other operating income less costs of raw materials and consumables and other external expenses.Andre eksterne omkostninger omfatter omkostninger til administration mv.Other external costs include expenses related to administration, etc.Finansielle indtægter og omkostninger indregnes i resultatopgørelsen med de beløb, der vedrører regnskabsåret. Finansielle poster omfatter renteindtægter og -omkostninger, realiserede og urealiserede kursgevinster og -tab vedrørende værdipapirer samt tillæg og godtgørelse under acontoskatteordningen mv.Financial income and expenses are recognised in the income statement at the amounts that relate to the financial year. Net financials include interest income and expenses, realised and unrealised capital/exchange gains and losses on securities and surcharges and allowances under the Danish Tax Prepayment Scheme, etc.I virksomhedens resultatopgørelse indregnes den forholdsmæssige andel af de associerede virksomheders resultat efter skat efter eliminering af forholdsmæssig andel af intern avance/tab. I virksomhedens resultatopgørelse indregnes den forholdsmæssige andel af de enkelte kapitalinteressers resultat efter skat efter fuld eliminering af intern avance/tab.The proportionate share of the profit/loss for the year of associates is recognised in the company's income statement after elimination of the proportionate share of intra-group profits/gains. The proportionate share of the profit/loss for the year of participating interests is recognised in the company's income statement after full elimination of intra-group profits/losses.Årets skat, som består af årets aktuelle selskabsskat og ændring i udskudt skat, indregnes i resultatopgørelsen med den del, der kan henføres til årets resultat, og direkte i egenkapitalen med den del, der kan henføres til posteringer direkte i egenkapitalen.Tax for the year, which comprises the current tax charge for the year and changes in the deferred tax charge, is recognised in the income statement as regards the portion that relates to the profit/loss for the year and directly in equity as regards the portion that relates to entries directly in equity.Kapitalandele i associerede virksomheder og kapitalinteresser måles til den forholdsmæssige andel af virksomhedernes indre værdi opgjort efter koncernens regnskabspraksis med fradrag eller tillæg af urealiserede koncerninterne avancer og tab og med tillæg af resterende merværdier og positiv goodwill opgjort efter overtagelsesmetoden. Negativ goodwill indregnes i resultatopgørelsen ved købet af kapitalandelen. Vedrører den negative goodwill overtagne eventualforpligtelser, indtægtsføres negativ goodwill først, når eventualforpligtelserne er afviklet eller bortfaldet. Kapitalandele i dattervirksomheder og associerede virksomheder måles i moderselskabsregnskabet efter den indre værdis metode. Kapitalandele i associerede virksomheder og kapitalinteresser med regnskabsmæssig negativ indre værdi måles til kr. 0, og et eventuelt tilgodehavende hos disse virksomheder nedskrives, i det omfang tilgodehavendet er uerholdeligt. I det omfang modervirksomheden har en retlig eller faktisk forpligtelse til at dække en underbalance, der overstiger tilgodehavendet, indregnes det resterende beløb under hensatte forpligtelser. Nettoopskrivning af kapitalandele i associerede virksomheder og kapitalinteresser bindes som reserve for nettoopskrivning efter den indre værdis metode under egenkapitalen, i det omfang den regnskabsmæssige værdi overstiger kostprisen. Udbytter fra dattervirksomheder, der forventes vedtaget inden godkendelsen af årsrapporten for Bartelik Holding ApS, bindes ikke på opskrivningsreserven.Investments in associates and participating interests are measured at the proportionate share of the net asset value of the entities, calculated on the basis of the group's accounting policies, plus or less unrealised intra-group gains or losses and plus or less any remaining value of positive or negative goodwill stated according to the purchase method. Negative goodwill is recognised in the income statement on acquisition. Where the negative goodwill relates to contingent liabilities having been taken over, the negative goodwill is not recognised until the contingent liabilities have been settled or no longer exist. Investments in subsidiaries and associates are measured in the parent company financial statements using the equity method. Investments in associates and participating interests with a negative net asset value are measured at DKK 0, and the carrying amount of any receivables from these entities is reduced to the extent that they are considered irrecoverable. If the parent company has a legal or constructive obligation to cover a deficit that exceeds the receivable, the balance is recognised under provisions. Net revaluations of investments in associates and participating interests are taken to the net revaluation reserve according to the equity method in so far as that the carrying amount exceeds the cost. Dividends from subsidiaries which are expected to be declared before the annual report of Bartelik Holding ApS is adopted are not taken to the net revaluation reserve.Kapitalandele måles til dagsværdi.Investments are measured at fair value.Den regnskabsmæssige værdi af kapitalandele i associerede virksomheder og kapitalinteresser vurderes årligt for indikationer på værdiforringelse, ud over det som udtrykkes ved afskrivning.The carrying amount of investments in associates and participating interests is tested annually for impairment, other than what is reflected through normal amortisation and depreciation.Likvide beholdninger omfatter indestående i pengeinstitutter.Cash and cash equivalents comprise cash and deposits at banks.Reserve for nettoopskrivning efter den indre værdis metode Reserve for nettoopskrivning efter indre værdis metode i selskabets årsregnskab omfatter nettoopskrivning af kapitalandele i kapitalinteresser og associerede virksomheder i forhold til kostpris. Udbytte Foreslået udbytte vises som en særskilt post under egenkapitalen. Udbytte indregnes som en forpligtelse på tidspunktet for vedtagelse på generalforsamlingen.Reserve for net revaluation according to the equity method The reserve for net revaluation according to the equity method in the company's financial statements comprises net revaluation of investments in participating interests and associates relative to the cost. Dividends Proposed dividends are disclosed as a separate item under equity. Dividends are recognised as a liability when declared by the annual general meeting of shareholders.Aktuelle skatteforpligtelser og tilgodehavende aktuel skat indregnes i balancen som beregnet skat af årets skattepligtige indkomst, reguleret for skat af tidligere års skattepligtige indkomster samt for betalte acontoskatter. Udskudt skat måles efter den balanceorienterede gældsmetode af midlertidige forskelle mellem regnskabsmæssig og skattemæssig værdi af aktiver og forpligtelser opgjort på grundlag af den planlagte anvendelse af aktivet henholdsvis afvikling af forpligtelsen. Udskudt skat måles til nettorealisationsværdi. Udskudt skat måles på grundlag af de skatteregler og skattesatser, der med balancedagens lovgivning vil være gældende, når den udskudte skat forventes udløst som aktuel skat. Ændring i udskudt skat som følge af ændringer i skattesatser indregnes i resultatopgørelsen bortset fra poster, der føres direkte på egenkapitalen. Udskudte skatteaktiver, herunder skatteværdien af fremførselsberettiget skattemæssigt underskud, måles til den værdi, hvortil aktivet forventes at kunne realiseres, enten ved udligning i skat af fremtidig indtjening eller ved modregning i udskudte skatteforpligtelser inden for samme juridiske skatteenhed. Eventuelle udskudte nettoskatteaktiver måles til nettorealisationsværdi.Current tax liabilities and current tax receivables are recognised in the balance sheet as the estimated tax on the taxable income for the year, adjusted for tax on the taxable income for previous years and tax paid on account. Deferred tax is measured according to the liability method in respect of temporary differences between the carrying amount of assets and liabilities and their tax base, calculated on the basis of the planned use of the asset and settlement of the liability, respectively. Deferred tax is measured at net realisable value. Deferred tax is measured according to the tax rules and at the tax rates applicable in the respective countries at the balance sheet date when the deferred tax is expected to crystallise as current tax. Deferred tax adjustments resulting from changes in tax rates are recognised in the income statement, with the exception of items taken directly to equity. Deferred tax assets, including the tax base of tax losses allowed for carry forward, are measured at the value to which the asset is expected to be realised, either as a set-off against tax on future income or as a set-off against deferred tax liabilities within the same legal tax entity. Any deferred net tax assets are measured at net realisable value.Gældsforpligtelser, som omfatter gæld til leverandører, tilknyttede virksomheder samt anden gæld, måles til amortiseret kostpris, hvilket sædvanligvis svarer til nominel værdi.Liabilities, which include trade payables, payables to group entities and other payables, are measured at amortised cost, which is usually equivalent to nominal value.Årsrapport37605255Nordkyst Revision P/SHøgevej 15A3400 Hillerød2022-01-012022-12-312021-01-012021-12-3138593706Bartelik Holding ApSLysholt Allé67100VejleDKDanmark2017-02-14VejleNordkyst Revision P/S37605255Jens Jørgen DambergGodkendt revisor, partnerHøgevej15A3400HillerødDKDanmark48 79 91 112023-06-12Glenn AagesenRegnskabsklasse BAndre erklæringer uden sikkerhedCaseWare-FSR385937062022-01-012022-12-31385937062022-01-012022-12-311385937062021-01-012021-12-31385937062022-01-012022-12-31h:ProposedDividendRecognisedInEquityMember385937062021-01-012021-12-31h:ProposedDividendRecognisedInEquityMember385937062022-01-012022-12-31h:ProposedExtraordinaryDividendRecognisedInEquityMember385937062021-01-012021-12-31h:ProposedExtraordinaryDividendRecognisedInEquityMember385937062022-01-012022-12-31h:RetainedEarningsMember385937062021-01-012021-12-31h:RetainedEarningsMember385937062021-12-31385937062022-12-31385937062022-01-01h:InvestmentsInAssociatesMember385937062022-01-012022-12-31h:InvestmentsInAssociatesMember385937062022-12-31h:InvestmentsInAssociatesMember385937062021-01-01h:InvestmentsInAssociatesMember385937062021-01-012021-12-31h:InvestmentsInAssociatesMember385937062021-12-31h:InvestmentsInAssociatesMember385937062022-01-012022-12-311385937062022-01-01h:ContributedCapitalMember385937062022-12-31h:ContributedCapitalMember385937062022-01-01h:RetainedEarningsMember385937062022-01-012022-12-31h:RetainedEarningsMember385937062022-12-31h:RetainedEarningsMember385937062022-01-01h:ProposedDividendRecognisedInEquityMember385937062022-01-012022-12-31h:ProposedDividendRecognisedInEquityMember385937062022-12-31h:ProposedDividendRecognisedInEquityMember385937062022-12-31h:OtherLongtermPayablesMember385937062022-01-01h:OtherLongtermPayablesMember385937062022-01-01h:OtherInvestmentsMember385937062022-01-012022-12-31h:OtherInvestmentsMember385937062022-12-31h:OtherInvestmentsMember385937062022-01-01h:ProposedExtraordinaryDividendRecognisedInEquityMember385937062022-01-012022-12-31h:ProposedExtraordinaryDividendRecognisedInEquityMember385937062022-12-31h:ProposedExtraordinaryDividendRecognisedInEquityMember385937062022-01-01h:ParticipatingInterestsMember385937062022-01-012022-12-31h:ParticipatingInterestsMember385937062022-12-31h:ParticipatingInterestsMember385937062021-01-01h:ParticipatingInterestsMember385937062021-01-012021-12-31h:ParticipatingInterestsMember385937062021-12-31h:ParticipatingInterestsMemberiso4217:DKKxbrli:pure