216469892021-01-012021-12-31216469892021-01-012021-12-312216469892021-01-012021-12-313216469892021-01-012021-12-314216469892021-01-012021-12-315216469892021-01-012021-12-316216469892021-01-012021-12-317216469892021-01-012021-12-31RevPers1216469892021-01-012021-12-31fsa:ProposedDividendRecognisedInEquityMember216469892021-01-012021-12-31fsa:ProposedExtraordinaryDividendRecognisedInEquityMember216469892021-01-012021-12-31fsa:RetainedEarningsMember216469892021-01-012021-12-31fsa:ContributedCapitalMember216469892021-01-012021-12-31fsa:ProposedDividendRecognisedInEquityMember216469892021-01-012021-12-31fsa:RetainedEarningsMember216469892020-01-012020-12-31216469892020-01-012020-12-31fsa:ProposedDividendRecognisedInEquityMember216469892020-01-012020-12-31fsa:ProposedExtraordinaryDividendRecognisedInEquityMember216469892020-01-012020-12-31fsa:RetainedEarningsMember216469892021-12-31216469892021-01-01fsa:ContributedCapitalMember216469892021-01-01fsa:ProposedDividendRecognisedInEquityMember216469892021-01-01fsa:RetainedEarningsMember216469892020-12-31xbrli:purexbrli:pureiso4217:DKKxbrli:sharesTo the day-to-day management of CAPP ApS We have compiled the Financial Statements of CAPP ApS for the financial year 1 January 2021 - 31 December 2021 based on the Company's bookkeeping and other information provided by it. The Financial Statements comprise a summary of significant accounting Policies, income statement, balance sheet, statement of change in equity and notes. , We have completed the engagement of Compiling Finansial Information in accordance with The International Standards on Related Services, ISRS 4410 (Revised), Compilation Engagements. We have applied our professional expertise to assist you in the preparation and presentation of these Financial Statements in accordance with the Danish Financial Statements Act. We have complied with relevant provisions in the Danish Act on Auditors and Audit Firms as well as Danish Auditors' (FSR) ethical rules for auditors, including principles of integrity, objectivity, professional competence and due care. , The Financial Statement and the accuracy and completeness of the information used to compile them are your responsibility. , Since a compilation engagement regarding financial information is not an assurance engagement, we are not required to verify the accuracy or completeness of the information you have given us in order for us to compile the Financial Statements. Accordingly, we do not express an audit or review opinion on whether the Financial Statements are prepared in accordance with the Danish Financial Accounts Act. Odense, 28 January 2022 e-revisor.com godkendt revisionspartnerselskab CVR-no. 36412143 Morten Wagner Registered Public Accountant mne32904 2022-01-28Odense36412143mne32904Morten WagnerHenrique Hosken Martins PintoHenrique Hosken Martins PintoBhupendra Shantilal ShahAlexander SpectorChirag Narendrashai ShahTejas Bhupendra Shahe-revisor.comManagerBoard MemberBoard MemberBoard MemberBoard MemberBoard MemberAndre erklæringer uden sikkerhedtrue1197262019015890003682401825849Regnskabsklasse B50000050000036856074118300400Equity investments in group enterprises and associates Equity investments in group enterprises and associates are measured at cost. Dividends that exceed accumulated earnings of the group enterprise or the associate during the ownership period are treated as a reduction of the cost. If cost exceeds the net realisable value, a write-down to this lower value will be performed. Reporting Class The Annual Report of CAPP ApS for 2021 has been presented in accordance with the provisions of the Danish Financial Statements Act applying to enterprises of reporting class B. The accounting policies applied remain unchanged from last year. Reporting currency The Annual Report is presented in Danish kroner. General Information Basis of recognition and measurement The financial statement have been prepared under the historical cost principle. Income is recognised in the Income Statement as it is earned, including value adjustments of financial assets and liabilities that are measured at fair value or amortised cost. Moreover, all expenses incurred to achieve the earnings for the year are recognised in the Income Statement, including depreciation, amortisation, impairment losses and provisions as well as reversals due to changed accounting estimates of amounts that have previously been recognised in the Income Statement. Assets are recognised in the Balance Sheet when it is probable that future economic benefits attributable to the asset will accrue 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 attributable to the asset will flow out of the Company, and the value of the liability can be measured reliably. At initial recognition, assets and liabilities are measured at cost. Subsequently, assets and liabilities are measured as described for each item below. Certain financial assets and liabilities are measured at amortised cost, which involves the recognition of a constant effective interest rate over the term. Amortised cost is calculated as original cost less repayments and with the addition/deduction of the accumulated amortisation of the difference between the cost and the nominal amount. This way, exchange losses and gains are allocated over the term. In connection with recognition and measurement, consideration is given to predictable losses and risks occurring prior to the presentation of the Annual Report, i.e. losses and risks which prove or disprove matters which exist at the balance sheet date. Income Statement Gross profit/loss The Company has decided to aggregate certain items of the Income Statement in accordance with the provisions of Section 32 of the Danish Financial Statements Act. Gross profit is a combination of the items of revenue, change in inventories of finished goods, work in progress and goods for resale, other operation income, cost of raw and consumables and other external expenses. Revenue Revenue is recognised in the income statement if the goods have been delivered and the risk has passed to the byer before year-end and if the revenue can be reliably calculated and expected to be received. Revenue is recognised excluding VAT and net of sales discounts. Other external expenses Other external costs include costs for distribution, sales, advertising, administration, premises. loss of debitors, operating leasing costs etc. Income from investments in group enterprises and associates Income from equity investments comprises dividends received from group enterprises and associates in so far as they do not exceed the accumulated earnings in the group enterprise or the associate during the ownership period. Financial income and expenses Financial income and expenses are recognised in the Income Statement based on the amounts that concern the financial year. Financial income and expenses include interest revenue and expenses, financial expenses of finance leases, realised and unrealised capital gains and losses regarding securities, accounts payable and transactions in foreign currencies, repayment on mortgage loans, and surcharges and allowances under the tax prepayment scheme. Tax on net profit for the year Tax on net profit/loss for the year comprises current tax on expected taxable income of the year and the year's adjustment of deferred tax less the part of the tax of the year that relates to changes in equity. Current and deferred tax regarding changes in equity is recognised directly in equity. Balance Sheet Equity investments in group enterprises and associates Equity investments in group enterprises and associates are measured at cost. Dividends that exceed accumulated earnings of the group enterprise or the associate during the ownership period are treated as a reduction of the cost. If cost exceeds the net realisable value, a write-down to this lower value will be performed. Receivables Receivables are measured at amortised cost which usually corresponds to the nominal value. The value is reduced by write-downs for expected bad debts. Impairment of accounts receivables past due is established on individual assessment of receivables. Accrued income, assets Accrued income recognised in assets comprises prepaid costs regarding subsequent financial years. Cash and cash equivalents Cash and cash equivalents comprise cash at bank and in hand as well as short-term securities with a term of less than three months which can be converted directly into cash at bank and in hand and involve only an insignificant risk of value changes. Equity Equity comprises the working capital and a number of equity items that may be statutory or stipulated in the articles of association. Liabilities Financial liabilities are recognised initially at the proceeds received net of transaction expenses incurred. In subsequent periods, financial liabilities are measured at amortised cost, corresponding to the capitalised value using the effective interest method, so that the difference between the proceeds and the nominal value is recognised in the Income Statement over the life of the financial instrument. Mortgage debt is accordingly measured at amortised cost, corresponding to the outstanding balance in case of cash loans. In case of bond loans, amortised cost corresponds to the outstanding balance determined as the underlying cash value of the loans at the time of borrowing adjusted for amortisation of capital losses on the loans over the repayment period. Other liabilities, comprising deposits, trade payables and other accounts payable, are measured at amortised cost, which usually corresponds to the nominal value. Other payables Other payables are measured at amortised cost, which usually corresponds to the nominal value Contingent assets and liabilities Contingent assets and liabilities are not recognised in the Balance Sheet but appear only in the notes. 6. Contingent liabilities No contingent liabilities exist at the balance sheet date. 1. Employee benefits expense Average number of employees 0 0 Proposed dividend Contributed Retained recognised capital earnings in equity Total Equity 1 January 2021 500.000 11.349.774 5.579.475 17.429.249 Dividend paid -5.579.475 -5.579.475 Profit (loss) 97.846 0 97.846 Equity 31 December 2021 500.000 11.447.620 0 11.947.620 The share capital consists of 500.000 shares af a nominel value of DKK 1. 4. Disclosure in long-term investments in group enterprises and associates Group enterprises Name Registered office Share held in % AHN Biotechnologie GmbH Germany 100,00 7. Collaterals and securities No collaterals and securities exist at the balance sheet date. 3. Finance expenses Other finance expenses 3.017 861 3.017 861 2. Other finance income Other finance income 0 8.831 0 8.831 5. Significant events occurring after end of reporting period The company has closed all their activity in Denmark. 00-5579475-11349774-5579475-5000001194762017429249100863-274487092991251197262019015890250001586641116040601160406011604060116040601160406011604060301786108831012580037212732061069784690451880978460055794750372500097846-259287978469045188100863-274487055794751144762011349774false2500015866410100612332055859810557947525000208391Odense C, 5000Promenadebyen 161999-03-302022-01-2866 13 27 702164698936412143ÅrsrapportHenrique Hosken Martins PintoCAPP ApSe-revisor.com, godkendt revisionspartnerselskab2020-01-012020-12-31Odense, 4612021-12-312021-01-0166 13 61 40Insecurity regarding recognition or measurement There is no material insecurity regarding recognition or measurement. Exceptional circumstances No exceptional circumstances have affected recognition or measurement. Development in activities and the financial situation The Company's Income Statement of the financial year 1 January 2021 - 31 December 2021 shows a result of DKK 97.846 and the Balance Sheet at 31 December 2021 a balance sheet total of DKK 11.972.620 and an equity of DKK 11.947.620. , Development in the activities and the financial situation of the Company Development in activities and the financial situation The Company's Income Statement of the financial year 1 January 2021 - 31 December 2021 shows a result of DKK 97.846 and the Balance Sheet at 31 December 2021 a balance sheet total of DKK 11.972.620 and an equity of DKK 11.947.620. The Company's principal activities The company is dedicated to development, production and sales of liquid handling equipment for laboratories. The company has closed all their activity in Denmark at the end of 2019. The Company's principal activities The company is dedicated to development, production and sales of liquid handling equipment for laboratories. The company has closed all their activity in Denmark at the end of 2019. Insecurity regarding recognition or measurement There is no material insecurity regarding recognition or measurement. Exceptional circumstances No exceptional circumstances have affected recognition or measurement. Development in the activities and the financial situation of the Company Development in activities and the financial situation The Company's Income Statement of the financial year 1 January 2021 - 31 December 2021 shows a result of DKK 97.846 and the Balance Sheet at 31 December 2021 a balance sheet total of DKK 11.972.620 and an equity of DKK 11.947.620. Post financial year events After the end of the financial year, no events have occurred which may change the financial position of the entity substantially. The Annual Report is presented in accordance with the Danish Financial Statements Act. In our opinion, the Financial Statements give a true and fair view of the assets, liabilities and financial position of the Company at 31 December 2021 and of the results of the Company's operations for the financial year 1 January 2021 - 31 December 2021. The conditions for not conducting an audit of the Financial Statement have been met. 2022-01-28Today, Management has considered and adopted the Annual Report of CAPP ApS for the financial year 1 January 2021 - 31 December 2021. In our opinion, the Management's Review includes a true and fair account of the matters addressed in the review. OdenseWe recommend that the Annual Report be adopted at the Annual General Meeting. Today, Management has considered and adopted the Annual Report of CAPP ApS for the financial year 1 January 2021 - 31 December 2021. The Annual Report is presented in accordance with the Danish Financial Statements Act. In our opinion, the Financial Statements give a true and fair view of the assets, liabilities and financial position of the Company at 31 December 2021 and of the results of the Company's operations for the financial year 1 January 2021 - 31 December 2021. In our opinion, the Management's Review includes a true and fair account of the matters addressed in the review. The conditions for not conducting an audit of the Financial Statement have been met. We recommend that the Annual Report be adopted at the Annual General Meeting. Odense, 28 January 2022 Executive Board Henrique Hosken Martins Pinto Manager Supervisory Board Henrique Hosken Martins Pinto Bhupendra Shantilal Shah Alexander Spector Member Member Member Chirag Narendrashai Shah Tejas Bhupendra Shah Member Member