389268532023-10-012024-09-30389268532023-10-012024-09-301389268532023-10-012024-09-302389268532023-10-012024-09-303389268532023-10-012024-09-301389268532023-10-012024-09-302389268532023-10-012024-09-303389268532023-10-012024-09-301389268532024-09-30389268532023-09-30fsa:ContributedCapitalMember389268532023-09-30fsa:RetainedEarningsMember389268532023-09-30fsa:ProposedDividendRecognisedInEquityMember389268532023-09-30389268532023-10-012024-09-30fsa:RetainedEarningsMember389268532023-10-012024-09-30fsa:ProposedDividendRecognisedInEquityMember389268532024-09-30fsa:ContributedCapitalMember389268532024-09-30fsa:RetainedEarningsMember389268532024-09-30fsa:ProposedDividendRecognisedInEquityMember389268532022-10-012023-09-30iso4217:DKKxbrli:pureThe Board of Directors and the Executive Board have today considered and approved the annual report of Dandutch ApS for the financial year 01.10.2023 - 30.09.2024.2419206438326The annual report is presented in accordance with the Danish Financial Statements Act.715200697320In our opinion, the financial statements give a true and fair view of the Entity’s financial position at 30.09.2024 and of the results of its operations for the financial year 01.10.2023 - 30.09.2024.1704006-258994We believe that the management commentary contains a fair review of the affairs and conditions referred to therein.10054444831We recommend the annual report for adoption at the Annual General Meeting.211171Ringe1804339-2143342025-01-29399361-45614Bo Mikael Liebmann Jørgensen1404978-168720Jacob Brå Sørensen6714000Xander Johan van der Zande733578-168720Bo Mikael Liebmann JørgensenJacob Brå Sørensen6925167566Xander Johan van der Zande045614To the shareholders of Dandutch ApS111273415559We have performed an extended review of the financial statements of Dandutch ApS for the ​financial year 01.10.2023 - 30.09.2024, 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. ​Based on our extended review, in our opinion, the financial statements give a true and fair view of the Entity’s ​financial position at 30.09.2024 and of the results of its operations for the financial year 01.10.2023 - 30.09.2024 in accordance with the Danish Financial Statements Act.3315232000We conducted our extended review in accordance with the assurance engagement standard for small enterprises as issued by the Danish Business Authority and the standard on extended review of financial statements prepared in accordance with the Danish Financial Statements Act as issued by FSR - Danish Auditors. Our responsibilities under those standards and requirements are further described in the ”Auditor’s responsibilities for the extended review of the financial statements” section. 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 evidence we have obtained is sufficient and appropriate to provide a basis for our conclusion.22275500Management 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, disclosing, as applicable, matters related to going concern, and using the going concern basis of accounting unless Management either intends to liquidate the Entity or to cease operations, or has no realistic alternative but to do so.3442687160739Our responsibility is to express a conclusion on the financial statements. This requires that we plan and ​perform procedures to obtain limited assurance about our conclusion on the financial statements and that ​we also perform specifically required supplementary procedures for the purpose of obtaining additional assurance about our conclusion.​​An extended review consists of making inquiries, primarily of Management and, if appropriate, of other entity ​personnel, performing analytical and the specifically required supplementary procedures as well as evaluating ​the evidence obtained.​​The procedures performed in an extended review are less in scope than in an audit, and accordingly we do ​not express an audit opinion on the financial statements.75384561683747109811431844486Management is responsible for the management commentary. Our conclusion 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 extended review 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 extended review 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 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.109811431844486500001500001Kolding200369912701212025-01-29Lars Bjerregaard Nielsen31751001770122mne293932775500State Authorised Public Accountant4670074263Primary activitiesThe purpose of the Company is to conduct trading activities and support sale activities primarily from Danvan A/S and Stål & Plast A/S products in Asia markets.27712130This 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.308747101Recognition 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.44018330Gross profit or lossGross profit or loss comprises revenue, cost of sales and other external expenses.780604374364RevenueRevenue from the sale of manufactured goods and goods for resale is recognised in the income statement when delivery is made and risk has passed to the buyer. Revenue from the sale of services is recognised in the income statement when delivery is made to the buyer. Revenue is recognised net of VAT, duties and sales discounts and is measured at fair value of the consideration fixed.780604374364Cost of salesCost of sales comprises goods consumed in the financial year measured at cost, adjusted for normal inventory writedowns.109811431844486Other external expensesOther external expenses include expenses relating to the Entity’s ordinary activities, including expenses for premises, stationery and office supplies, marketing costs, etc. This item also includes writedowns of receivables recognised in current assets.5000011Staff costsStaff costs comprise salaries and wages, and social security contributions, pension contributions, etc for entity staff.1270121Other financial incomeOther financial income comprises interest income, net capital or exchange gains on securities, payables and transactions in foreign currencies, amortisation of financial assets, and tax relief under the Danish Tax Prepayment Scheme etc.0Other financial expensesOther financial expenses comprise interest expenses, net capital or exchange losses on securities, payables and transactions in foreign currencies, amortisation of financial liabilities, and tax surcharge under the Danish Tax Prepayment Scheme 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.733578ReceivablesReceivables are measured at amortised cost, usually equalling nominal value less writedowns for bad and doubtful debts.671400Deferred taxDeferred tax is recognised on all temporary differences between the carrying amount and the tax-based value of assets and liabilities, for which the tax-based value is calculated based on the planned use of each asset. Deferred tax assets, including the tax base of tax loss carryforwards, are recognised in the balance sheet at their estimated realisable value, either as a set-off against deferred tax liabilities or as net tax assets.Tax payable or receivableCurrent tax payable or receivable is recognised in the balance sheet, stated as tax computed on this year's taxable income, adjusted for prepaid tax.500001PrepaymentsPrepayments comprise incurred costs relating to subsequent financial years. Prepayments are measured at cost.2003699CashCash comprises cash in hand and bank deposits.671400DividendDividend 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. Extraordinary dividend adopted in the financial year is recognised directly in equity when distributed and disclosed as a separate item in Management's proposal for distribution of profit/loss.Other financial liabilitiesOther financial liabilities are measured at amortised cost, which usually corresponds to nominal value.1 Staff costs2023/24 DKK2022/23 DKKWages and salaries715,200697,320715,200697,320Average number of full-time employees11Prepayments received from customersPrepayments received from customers comprise amounts received from customers prior to delivery of the ​goods agreed or completion of the service agreed.1Deferred incomeDeferred income comprises income received for recognition in subsequent financial years. Deferred income is measured at cost.2 Tax on profit/loss for the year2023/24 DKK2022/23 DKKCurrent tax353,7470Change in deferred tax45,614(45,614)399,361(45,614)true3 Share capitalNumberPar value DKKNominal value DKKOrdinary shares500,0011500,001500,001500,001Grundlag for konklusion4 Contingent liabilitiesNone.Konklusion5 Assets charged and collateralNone.true339635562022-10-012023-09-30Kolding60004Egtved AlléDeloitte Statsautoriseret RevisionspartnerselskabFaaborg-midtfynRinge5750Regnskabsklasse BErklæring om udvidet gennemgang2024-09-302023-10-0119IndustrivejDandutch ApS38926853339635562300 København SWeidekampsgade 6Deloitte Statsautoriseret RevisionspartnerselskabÅrsrapport2025-01-29Jacob Brå Sørensen