421368672022-01-012022-12-31421368672022-12-31421368672021-12-31421368672021-02-162021-12-31421368672022-01-012022-12-31fsa:RetainedEarningsMember421368672021-02-162021-12-31fsa:RetainedEarningsMemberDigital RevisorDigital Revisor A/S387101688230 ÅbyhøjSøren Frichs Vej 42F, 1. th2021-02-162021-12-31Regnskabsklasse BÅrsrapport421368672022-01-012022-12-31København S230069 A, 1 tvKongelundsvej552216859500501776201540000400005522168595504402023-05-032021-02-162023-05-0323600-45805-27920-19089-62533552216859510102696515Vlad Gîdeadivefm ApS23600148053874470006580København S-17885-67920-17885-67920-22929-67920-21449-62533-21449-62533-85805-67920101026965159582395823504465800120-50440Ingen bistand733572Statement by management Management has today processed and approved the annual report for the financial year. 1. jan. 2022 - 31. dec. 2022 for divefm ApS is presented in accordance with the Danish Financial Statements Act. The annual report is presented in accordance with the Danish Financial Statements Act. It is our opinion that the financial statements give a true and fair view of the company's assets, liabilities and financial position as at 31. dec. 2022 and the results of the company's activities for the financial year 1. jan. 2022 - 31. dec. 2022. In our opinion, the management's report contains a true and fair view of the matters to which the report relates.The financial statements have not been audited. Management declares that the conditions for this are met.The company's main activities Selskabets hovedaktivitet er at udvikle og sælge audiobaseret intranet løsning handel og service, samt enhver i forbindelse hermed stående virksomhed. Development in activities and financial conditions The company's income statement shows a deficit of DKK -17.885, and the company's balance sheet per. 31. dec. 2022 has equity of -45.805. Company went into voluntary solvent liquidation on the 30.01.2023. Significant events that occurred after the end of the financial year No events have occurred after the end of the financial year that could significantly affect the company's financial position.Annual report has been submitted in accordance with the provisions of the Danish Financial Statements Act for Accounting Class B. The accounting policies applied are unchanged compared to last year. Annual report for 2022 has been paid in DKK.Gross profit or loss The company applies the provision in section 32 of the Danish Financial Statements Act, according to which the company's turnover is not disclosed. Gross profit is a summary of revenuewith deduction of raw materials and consumables and other external costs.Net sales Net sales is recognised in the income statement if delivery and transfer of risk to the buyer has taken place before the end of the year. Net revenue is recognised excl. VAT and with deduction of discounts in connection with the sale.Staff costs Personnel costs include salaries, including holiday pay and other costs for social security, etc. to the company's employees. Staff costs received from public authorities are deducted from staff costs.Financial items Financial income and expenses are recognised in the income statement with the amounts relating to the financial year. Financial items include securities, interest income and expenses.Income tax expense The tax for the year, which consists of the current corporation tax for the year and changes in deferred tax, is recognised in the income statement with the part that can be attributed to the profit for the year and directly in equity with the part that can be attributed to entries directly in equity. Receivables Receivables are measured at amortised cost, which usually corresponds to nominal value.Cash and cash equivalents Cash and cash equivalents include cash and bank deposits.Corporation tax and deferred tax Current tax liabilities and current tax receivables are recognised in the balance sheet as calculated tax on the taxable income for the year, adjusted for tax on previous years' taxable income and for taxes paid on account. Deferred tax is measured using the balance sheet liability method on temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. Debt liabilities Debt liabilities, which include debt to suppliers and other debt, are measured at amortised cost, which usually corresponds to nominal value.iso4217:DKKxbrli:pure