42988456 2025-01-01 2025-12-31 42988456 2025-01-01 2025-12-31 1 42988456 2024-01-01 2024-12-31 42988456 2025-12-31 42988456 2024-12-31 xbrli:pure iso4217:DKK Klaus Larsen 4 Lambert Consulting ApS Østergade 4G 4200 Slagelse 42988456 Slagelse Slagelse, Klaus Larsen Direktør L<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>edelsen har fravalgt revision, og e<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>rklærer, at beting<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>elserne herfor er opfy<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ldte. Direktionen har dags dato behandlet og g<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>odkendt årsrapporten for regnskabsåret 1 januar - 31. december 2025.Årsrapporten er aflagt i <span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>overensstemmelse med årsreg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nskabsloven.Direktionen anser den valgte reg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nskabspraksis for hensigtsmæssig og<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/> de udøvede regnskabsmæssige skøn for ansvarlige.Direktionen finder endvidere den samlede præsentatio<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>n af årsrapporten retvisende.Årsrapporten giver efter direk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>tionens opfattelse et retvisend<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>e billede af selskabets aktiver og passiver, den finansielle stilling samt resultatet af selskabets aktiviteter.Årsrapporten indstilles til generalforsamlingens g<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>odkendelse. Hovedaktivitet:Er at drive konsulentvirksomhed samt anden beslægtet virksomhed. Udvikling i ak<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>tiviteter og øk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>onomisk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e forholdÅrets resultat anses for tilfredsstillende.For det k<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>ommende år forventes et positive resultat.Betydningsfulde hændelser indtruf<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>fet efter regnskabsårets afslutningDer er ikk<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>e efter reg<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>nskabsårets afslutning indtruffet begivenheder af væsentlige bety<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>dning f<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>or selskabets finansielle stilling GenereltI resultatopgørelsen indregnes indtægter i takt med at de tjenes, herunder indregnes værdireguleringer af finansielle aktiver og forpligtelser.I resultatopgørelsen indregnes ligeledes alle omkostninger, herunder af-nedskrivninger.Aktiver 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.Ved indregning og måling tages hensyn til forudsigelige gevinster, tab og risici, der fremkommer, inden årsrapporten aflægges, og som ne- eller afkræfter forhold, der eksisterer på balancedagen.Den regnskabsmæssige værdi af immaterielle og materielle anlægsaktiver gennemgåes årligt for at afgøre, omn der er indikation af værdiforringelse ud over det, som udtrykkes ved normal afskrivning. Hvis dette er tilfældet foretages nedskrivning til lavere genindvindingsværdi.ResultatopgørelsenGenereltMed henvisning til årsregnskabslovens § 32 er visse indtægter og omkostninger sammendraget i regnskabsposten bruttofortjeneste.BruttofortjenesteBruttofortjenesten består af sammentrækning af regnskabsposterne ”nettoomsætning og andre eksterne omkostninger”.Nettoomsætning Som indtægtskriterium anvendes faktureringskriteriet, således at nettoomsætningen omfatter årets fakturerede omsætning med fradrag af afgivne vare og kunderabatter.Andre eksterne omkostningerAndre eksterne omkostninger omfatter administrative omkostninger for driften af selskabet.PersonaleomkostningerPersonaleomkostninger omfatter lønninger og øvrige lønrelaterede omkostninger, herunder sygedagpenge til virksomhedens ansatte med fradrag af lønrefusioner fra det offentlige.Finansielle posterFinansielle indtægter og omkostninger indregnes i resultatopgørelsen med de beløb, der vedrører regnskabsåret. Finansielle poster omfatter renteindtægter og omkostninger.SkatÅrets skat, som består af årets aktuelle skat og forskydning i udskudt skat, indregnes i resultatopgørelsen med den del, der kan henføres til årets resultat, og direkte på egenkapitalen med den del, der kan henføres til posteringer direkte på egenkapitalen.Ved beregning af årets aktuelle skat anvendes de på balancedagen gældende skattesatser og -regler.BalancenTilgodehavenderTilgodehavender måles til nominel værdi med fradrag af nedskrivninger til imødegåelse af forventede tab.PeriodeafgrænsningsposterPeriodeafgrænsningsposter indregnet under aktiver omfatter afholdte omkostninger vedrørende efterfølgende regnskabsår. Likvide beholdningerLikvide beholdninger omfatter indestående i pengeinstitutter på bankkonti.GældsforpligtelserGældsforpligtelser måles til den nominelle værdi på balancedagen. true 79173 62886 2031 981 77142 61905 0 0 0 0 77142 61905 17084 13653 60058 48252 60000 47000 58 1252 60058 48252 22500 8750 9917 11800 3570 3500 35987 24050 102792 94669 138779 118719 138779 118719 40000 40000 3339 3281 60000 47000 103339 90281 785 770 785 770 17069 12883 17586 14785 34655 27668 35440 28438 138779 118719 <span xmlns="http://www.w3.org/1999/xhtml" class="_ _21"> </span>Personaleom<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>kostningerLønning<span xmlns="http://www.w3.org/1999/xhtml" class="_ _0"/>er.....<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>......<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>.......<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>......<span xmlns="http://www.w3.org/1999/xhtml" class="_ _1"/>.......<span 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class="_ _0"/>ger og sikkerhedsstillelserIngen Årsrapport Ingen bistand ParsePort XBRL Converter 2025-01-01 2025-12-31 2024-01-01 2024-12-31 2026-01-13 Regnskabsklasse B 2022-01-18 2026-01-13 42988456 Lambert Consulting ApS Østergade 4G 4200 Slagelse