141454862024-01-012024-12-31141454862024-01-012024-12-311141454862024-01-012024-12-311141454862024-01-012024-12-312141454862024-01-012024-12-313141454862024-01-012024-12-311141454862024-12-31141454862023-12-31fsa:ContributedCapitalMember141454862023-12-31fsa:RetainedEarningsMember141454862023-12-31141454862024-01-012024-12-31fsa:RetainedEarningsMember141454862024-12-31fsa:ContributedCapitalMember141454862024-12-31fsa:RetainedEarningsMember141454862024-01-012024-12-31fsa:OtherShorttermPayablesMember141454862023-01-012023-12-31iso4217:DKKxbrli:pureThe Board of Directors and the Executive Board have today considered and approved the annual report of Stratu Baas A/S for the financial year 01.01.2024 - 31.12.2024.1050162510733868The annual report is presented in accordance with the Danish Financial Statements Act.1093973811036144In our opinion, the financial statements give a true and fair view of the Entity’s financial position at 31.12.2024 and of the results of its operations for the financial year 01.01.2024 - 31.12.2024.24207172797269We believe that the management commentary contains a fair review of the affairs and conditions referred to therein.-2858830-3099545We recommend the annual report for adoption at the Annual General Meeting.1287436612Taastrup213429188193Jeppe Klestrup Fabrin Andersen-3059385-3251126Morten Felding1025213-18680Chairman-4084598-3232446Peter Zibrandtsen-4084598-3232446Jeppe Klestrup Fabrin AndersenTo the shareholders of Stratu Baas A/S54384386881330We have audited the financial statements of Stratu Baas A/S for the financial year 01.01.2024 - 31.12.2024, 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. ​ ​In our opinion, the financial statements give a true and fair view of the Entity’s financial position at 31.12.2024 and of the results of its operations for the financial year 01.01.2024 - 31.12.2024 in accordance with the Danish Financial Statements Act.54384386881330We 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.2039119797Management 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.2039119797Our 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.54588296901127365532441811Management 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.01040000871377637474Aarhus12369092119285Sune Pagh Sølvsteen3336637914mne4781912702752157199State Authorised Public Accountant67291049058326Primary activitiesThe Company's main activities are Cloud Services, remote Backup and archiving data on own storage equipment as well consulting on, operation of and trade in IT equipment and Software.825000825000Development in activities and financesThe company has sufficient capital to meet its obligations as they fall due, provided that the company's operating and liquidity budgets are fulfilled. Furthermore, management assesses that the company can secure financing for operations if necessary. -4100031074595Events 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.4149971899595This 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.514857499376Recognition 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.514857499376Foreign currency translationOn initial recognition, foreign currency transactions are translated applying the exchange rate at the transaction date. Receivables, payables and other monetary items denominated in foreign currencies that have not been settled at the balance sheet date are translated using the exchange rate at the balance sheet date. Exchange differences that arise between the rate at the transaction date and the rate in effect at the payment date, or the rate at the balance sheet date, are recognised in the income statement as financial income or financial expenses. Property, plant and equipment and other non-monetary assets that have been purchased in foreign currencies are translated using historical rates.17966792315703Gross profit or lossGross profit or loss comprises revenue, other operating income, cost of sales and external expenses.16652531534342RevenueRevenue from the sale of goods and services in the income statement when the 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. Revenue generated from contracts is systematically recognised over the entire duration of the agreement. 359225155661Other operating incomeOther operating income comprises income of a secondary nature as viewed in relation to the Entity’s primary activities, including events and salary refunds.17689932653649Cost of salesCost of sales comprises goods and services consumed in the financial year measured at cost.2091000Other 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 write-downs of receivables recognised in current assets.57992506659355Staff costsStaff costs comprise salaries and wages, and social security contributions, pension contributions, etc . for entity staff.63141077158731Depreciation, 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 intangible assets and property, plant and equipment.67291049058326Other financial incomeOther financial income comprises exchange gains on securities, payables and transactions in foreign currencies etc.82500014Other financial expensesOther financial expenses comprise interest expenses, exchange losses on securities, payables and transactions in foreign currencies etc.1074595Tax 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 all Danish group enterprises. 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 equipmentOther 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: Residual valueOther fixtures and fittings, tools and equipment1-5 yearsEstimated useful lives and residual values are reassessed annually. Items of property, plant and equipment are written down to the lower of recoverable amount and carrying amount.2600000ReceivablesReceivables are measured at amortised cost, usually equalling nominal value less writedowns for bad and doubtful debts.2600000Deferred 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 carry forwards, 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.-4084598PrepaymentsPrepayments comprise incurred costs relating to subsequent financial years. Prepayments are measured at cost.CashCash comprises bank deposits.825000Operating leasesLease payments on operating leases are recognised on a straight-line basis in the income statement over the term of the lease.-410003Other financial liabilitiesOther financial liabilities are measured at amortised cost, which usually corresponds to nominal value.Deferred incomeDeferred income comprises income received for recognition in subsequent financial years. Deferred income is measured at cost.The company prepares its financial statements under the going concern principle. Operating and liquidity budgets for 2025 show that the company has sufficient capital for its continued operations. The operating budget has been prepared with due consideration to prudence, and no significant growth in activity levels has been estimated. The company expects positive cash flows in 2025 and has sufficient credit facilities. Management assesses that the company is capable of securing additional financing if necessary to ensure its ability to meet its obligations as they fall due. Management believes that there is likely no need for further financing of the company's operations.true1 Staff costs2024 DKK2023 DKKWages and salaries9,948,10010,091,282Pension costs898,392877,141Other social security costs93,24667,72110,939,73811,036,144Average number of full-time employees1414Grundlag for konklusion14Konklusion2 Property, plant and equipmentOther fixtures and fittings, tools and equipment DKKCost beginning of year17,517,748Additions977,825Cost end of year18,495,573Depreciation and impairment losses beginning of year(10,636,418)Depreciation for the year(2,420,717)Depreciation and impairment losses end of year(13,057,135)Carrying amount end of year5,438,4382025-06-303 Non-current liabilities other than provisionsDue after more than 12 months 2024 DKKOutstanding after 5 years 2024 DKKOther payables514,857514,857514,857514,857Other payables consists of frozen holiday funds.2025-06-304 Other payables2024​DKK2023​DKKVAT and duties591,6641,054,393Wages and salaries, personal income taxes, social security costs, etc. payable708,8221,016,879Holiday pay obligation309,732501,927Other costs payable158,77580,4501,768,9932,653,649true5 Unrecognised rental and lease commitments2024 DKK2023 DKKLiabilities under rental or lease agreements until maturity in total344,549399,745339635566 Contingent liabilitiesThe company is part of a Danish joint taxation with LNZ Holding Zibra ApS as the management company. The company is therefore liable in accordance with the rules of the Corporation Tax Act for income taxes etc. for those jointly taxed companies and also for any obligations to withhold tax on interest, royalties and dividends for them jointly taxed companies. The joint taxed companies' total known net liability in the joint taxation ​appears from the management company's annual accounts2023-01-012023-12-31Aarhus C80002City Tower, VærkmestergadeDeloitte Statsautoriseret RevisionspartnerselskabHøje-TaastrupTaastrup2630Regnskabsklasse BRevisionspåtegning2024-12-312024-01-017Erik Husfeldts VejStratu Baas A/S14145486339635562300 København SWeidekampsgade 6Deloitte Statsautoriseret RevisionspartnerselskabÅrsrapport2025-06-30Martin Egholm Pedersen