42101974 2022-04-01 2023-03-31 42101974 2022-04-01 2023-03-31 0 42101974 2022-04-01 2023-03-31 0 42101974 2022-04-01 2023-03-31 1 42101974 2022-04-01 2023-03-31 2 42101974 2021-04-01 2022-03-31 42101974 2023-03-31 42101974 2022-03-31 42101974 2022-04-01 2023-03-31 0 iso4217:DKK xbrli:pure 2022-04-01 2023-03-31 42101974 2023-09-29 Tue Højvang Hattens <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Ledelsespåtegning</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>Statement by Management on the annual report</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Bestyrelsen og direktionen har dags dato behandlet</td></tr><tr><td colspan="1">og godkendt årsrapporten for regnskabsåret 1. april</td></tr><tr><td colspan="1">2022 - 31. marts 2023 for BCA Transport Danmark</td></tr><tr><td colspan="1">A/S.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>The Board of Directors and the Executive Board</td></tr><tr><td /><td>have today considered and approved the annual re-</td></tr><tr><td /><td>port of BCA Transport Danmark A/S for the finan-</td></tr><tr><td /><td>cial year 1 April 2022 to 31 March 2023.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Årsrapporten aflægges i overensstemmelse med års-</td></tr><tr><td colspan="1">regnskabsloven.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>The annual report is presented in accordance with</td></tr><tr><td /><td>the Danish Financial Statements Act.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Det er vores opfattelse, at årsregnskabet giver et ret-</td></tr><tr><td colspan="1">visende billede af selskabets aktiver, passiver og fi-</td></tr><tr><td colspan="1">nansielle stilling pr. 31. marts 2023 samt af resultatet</td></tr><tr><td colspan="1">af selskabets aktiviteter for regnskabsåret 1. april</td></tr><tr><td colspan="1">2022 - 31. marts 2023.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>In our opinion, the financial statements give a true</td></tr><tr><td /><td>and fair view of the company’s financial position at</td></tr><tr><td /><td>31 March 2023 and of its financial performance for</td></tr><tr><td /><td>the financial year 1 April 2022 to 31 March 2023.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Ledelsesberetningen indeholder efter vores opfat-</td></tr><tr><td colspan="1">telse en retvisende redegørelse for de forhold, beret-</td></tr><tr><td colspan="1">ningen omhandler.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>We believe that the management commentary con-</td></tr><tr><td /><td>tains a fair review of the affairs and conditions re-</td></tr><tr><td /><td>ferred to therein.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Årsrapporten indstilles til generalforsamlingens</td></tr><tr><td colspan="1">godkendelse.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>We recommend the annual report for adoption at the</td></tr><tr><td /><td>Annual General Meeting.</td></tr></table> Vejle 2023-09-29 <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Den uafhængige revisors revisionspåtegning</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>Independent Auditor's Report</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Til kapitalejerne i BCA Transport Danmark A/S</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>To the Shareholders of BCA Transport Danmark A/S</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Konklusion</td></tr><tr><td colspan="1">Det er vores opfattelse, at årsregnskabet giver et ret-</td></tr><tr><td colspan="1">visende billede af selskabets aktiver, passiver og fi-</td></tr><tr><td colspan="1">nansielle stilling pr. 31. marts 2023 samt af resulta-</td></tr><tr><td colspan="1">tet af selskabets aktiviteter for regnskabsåret 1. april</td></tr><tr><td colspan="1">2022 - 31. marts 2023 i overensstemmelse med års-</td></tr><tr><td colspan="1">regnskabsloven.</td></tr><tr><td colspan="1">Vi har revideret årsregnskabet for BCA Transport</td></tr><tr><td colspan="1">Danmark A/S for regnskabsåret 1. april 2022 - 31.</td></tr><tr><td colspan="1">marts 2023, der omfatter resultatopgørelse, balance,</td></tr><tr><td colspan="1">egenkapitalopgørelse og noter, herunder anvendt</td></tr><tr><td colspan="1">regnskabspraksis (”regnskabet”).</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>Opinion</td></tr><tr><td /><td>In our opinion, the Financial Statements give a true</td></tr><tr><td /><td>and fair view of the financial position of the Com-</td></tr><tr><td /><td>pany at 31 March 2023 and of the results of the</td></tr><tr><td /><td>Company’s operations for the financial year 1 April</td></tr><tr><td /><td>2022 - 31 March 2023 in accordance with the Dan-</td></tr><tr><td /><td>ish Financial Statements Act.</td></tr><tr><td /><td>We have audited the Financial Statements of BCA</td></tr><tr><td /><td>Transport Danmark A/S for the financial year 1</td></tr><tr><td /><td>April 2022 - 31 March 2023, which comprise in-</td></tr><tr><td /><td>come statement, balance sheet, statement of changes</td></tr><tr><td /><td>in equity and notes, including a summary of signifi-</td></tr><tr><td /><td>cant accounting policies (“financial statements”).</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Grundlag for konklusion</td></tr><tr><td colspan="1">Vi har udført vores revision i overensstemmelse med</td></tr><tr><td colspan="1">internationale standarder om revision og de yderligere</td></tr><tr><td colspan="1">krav, der er gældende i Danmark. Vores ansvar</td></tr><tr><td colspan="1">ifølge disse standarder og krav er nærmere beskrevet</td></tr><tr><td colspan="1">i revisionspåtegningens afsnit Revisors ansvar for revisionen</td></tr><tr><td colspan="1">af regnskabet. Vi er uafhængige af selskabet</td></tr><tr><td colspan="1">i overensstemmelse med International Ethics Standards</td></tr><tr><td colspan="1">Board for Accountants’ internationale retningslinjer</td></tr><tr><td colspan="1">for revisorers etiske adfærd (IESBA</td></tr><tr><td colspan="1">Code) og de yderligere etiske krav, der er gældende i</td></tr><tr><td colspan="1">Danmark, ligesom vi har opfyldt vores øvrige etiske</td></tr><tr><td colspan="1">forpligtelser i henhold til disse krav og IESBA Code.</td></tr><tr><td colspan="1">Det er vores opfattelse, at det opnåede revisionsbevis</td></tr><tr><td colspan="1">er tilstrækkeligt og egnet som grundlag for vores</td></tr><tr><td colspan="1">konklusion.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>Basis for Opinion</td></tr><tr><td /><td>We conducted our audit in accordance with International</td></tr><tr><td /><td>Standards on Auditing (ISAs) and the additional</td></tr><tr><td /><td>requirements applicable in Denmark. Our responsibilities</td></tr><tr><td /><td>under those standards and requirements</td></tr><tr><td /><td>are further described in the Auditor’s Responsibilities</td></tr><tr><td /><td>for the Audit of the Financial Statements section of</td></tr><tr><td /><td>our report. We are independent of the Company in</td></tr><tr><td /><td>accordance with the International Ethics Standards</td></tr><tr><td /><td>Board for Accountants’ International Code of Ethics</td></tr><tr><td /><td>for Professional Accountants (IESBA Code) and the</td></tr><tr><td /><td>additional ethical requirements applicable in Denmark,</td></tr><tr><td /><td>and we have fulfilled our other ethical responsibilities</td></tr><tr><td /><td>in accordance with these requirements and</td></tr><tr><td /><td>the IESBA Code. We believe that the audit evidence</td></tr><tr><td /><td>we have obtained is sufficient and appropriate to provide</td></tr><tr><td /><td>a basis for our opinion.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Udtalelse om ledelsesberetningen</td></tr><tr><td colspan="1">Ledelsen er ansvarlig for ledelsesberetningen.</td></tr><tr><td colspan="1">Vores konklusion om regnskabet omfatter ikke le-</td></tr><tr><td colspan="1">delsesberetningen, og vi udtrykker ingen form for</td></tr><tr><td colspan="1">konklusion med sikkerhed om ledelsesberetningen.</td></tr><tr><td colspan="1">I tilknytning til vores revision af regnskabet er det</td></tr><tr><td colspan="1">vores ansvar at læse ledelsesberetningen og i den</td></tr><tr><td colspan="1">forbindelse overveje, om ledelsesberetningen er væ-</td></tr><tr><td colspan="1">sentligt inkonsistent med regnskabet eller vores vi-</td></tr><tr><td colspan="1">den opnået ved revisionen eller på anden måde sy-</td></tr><tr><td colspan="1">nes at indeholde væsentlig fejlinformation.</td></tr><tr><td colspan="1">Vores ansvar er derudover at overveje, om ledelses-</td></tr><tr><td colspan="1">beretningen indeholder krævede oplysninger i hen-</td></tr><tr><td colspan="1">hold til årsregnskabsloven.</td></tr><tr><td colspan="1">Baseret på det udførte arbejde er det vores opfattel-</td></tr><tr><td colspan="1">se, at ledelsesberetningen er i overensstemmelse</td></tr><tr><td colspan="1">med årsregnskabet og er udarbejdet i overensstem-</td></tr><tr><td colspan="1">melse med årsregnskabslovens krav. Vi har ikke</td></tr><tr><td colspan="1">fundet væsentlig fejlinformation i ledelsesberetnin-</td></tr><tr><td colspan="1">gen.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>Statement on Management’s Review</td></tr><tr><td /><td>Management is responsible for Management’s Re-</td></tr><tr><td /><td>view.</td></tr><tr><td /><td>Our opinion on the Financial Statements does not</td></tr><tr><td /><td>cover Management’s Review, and we do not express</td></tr><tr><td /><td>any form of assurance conclusion thereon.</td></tr><tr><td /><td>In connection with our audit of the Financial State-</td></tr><tr><td /><td>ments, our responsibility is to read Management’s</td></tr><tr><td /><td>Review and, in doing so, consider whether Manage-</td></tr><tr><td /><td>ment’s Review is materially inconsistent with the fi-</td></tr><tr><td /><td>nancial statements or our knowledge obtained dur-</td></tr><tr><td /><td>ing the audit, or otherwise appears to be materially</td></tr><tr><td /><td>misstated.</td></tr><tr><td /><td>Moreover, it is our responsibility to consider</td></tr><tr><td /><td>whether Management’s Review provides the infor-</td></tr><tr><td /><td>mation required under the Danish Financial State-</td></tr><tr><td /><td>ments Act.</td></tr><tr><td /><td>Based on the work we have performed, in our view,</td></tr><tr><td /><td>Management’s Review is in accordance with the Fi-</td></tr><tr><td /><td>nancial Statements and has been prepared in accor-</td></tr><tr><td /><td>dance with the requirements of the Danish Finan-</td></tr><tr><td /><td>cial Statement Act. We did not identify any material</td></tr><tr><td /><td>misstatement in Management’s Review.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Ledelsens ansvar for regnskabet</td></tr><tr><td colspan="1">Ledelsen har ansvaret for udarbejdelsen af et års-</td></tr><tr><td colspan="1">regnskab, der giver et retvisende billede i overens-</td></tr><tr><td colspan="1">stemmelse med årsregnskabsloven. Ledelsen har</td></tr><tr><td colspan="1">endvidere ansvaret for den interne kontrol, som le-</td></tr><tr><td colspan="1">delsen anser for nødvendig for at udarbejde et regn-</td></tr><tr><td colspan="1">skab uden væsentlig fejlinformation, uanset om</td></tr><tr><td colspan="1">denne skyldes besvigelser eller fejl.</td></tr><tr><td colspan="1">Ved udarbejdelsen af regnskabet er ledelsen ansvar-</td></tr><tr><td colspan="1">lig for at vurdere selskabets evne til at fortsætte drif-</td></tr><tr><td colspan="1">ten; at oplyse om forhold vedrørende fortsat drift,</td></tr><tr><td colspan="1">hvor dette er relevant; samt at udarbejde regnskabet</td></tr><tr><td colspan="1">på grundlag af regnskabsprincippet om fortsat drift,</td></tr><tr><td colspan="1">medmindre ledelsen enten har til hensigt at likvidere</td></tr><tr><td colspan="1">selskabet, indstille driften eller ikke har andet reali-</td></tr><tr><td colspan="1">stisk alternativ end at gøre dette.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>Management’s Responsibilities for the Financial Statements</td></tr><tr><td /><td>Management is responsible for the preparation of</td></tr><tr><td /><td>Financial Statements that give a true and fair view</td></tr><tr><td /><td>in accordance with the Danish Financial Statements</td></tr><tr><td /><td>Act, and for such internal control as Management</td></tr><tr><td /><td>determines is necessary to enable the preparation of</td></tr><tr><td /><td>financial statements that are free from material mis-</td></tr><tr><td /><td>statement, whether due to fraud or error.</td></tr><tr><td /><td>In preparing the financial statements, Management</td></tr><tr><td /><td>is responsible for assessing the Company’s ability</td></tr><tr><td /><td>to continue as a going concern, disclosing, as appli-</td></tr><tr><td /><td>cable, matters related to going concern and using</td></tr><tr><td /><td>the going concern basis of accounting in preparing</td></tr><tr><td /><td>the Financial Statements unless Management either</td></tr><tr><td /><td>intends to liquidate the Company or to cease opera-</td></tr><tr><td /><td>tions or has no realistic alternative but to do so.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Revisors ansvar for revisionen af regnskabet</td></tr><tr><td colspan="1">Vores mål er at opnå høj grad af sikkerhed for, om</td></tr><tr><td colspan="1">regnskabet som helhed er uden væsentlig fejlinfor-</td></tr><tr><td colspan="1">mation, uanset om denne skyldes besvigelser eller</td></tr><tr><td colspan="1">fejl, og at afgive en revisionspåtegning med en kon-</td></tr><tr><td colspan="1">klusion. Høj grad af sikkerhed er et højt niveau af</td></tr><tr><td colspan="1">sikkerhed, men er ikke en garanti for, at en revision,</td></tr><tr><td colspan="1">der udføres i overensstemmelse med internationale</td></tr><tr><td colspan="1">standarder om revision og de yderligere krav, der er</td></tr><tr><td colspan="1">gældende i Danmark, altid vil afdække væsentlig</td></tr><tr><td colspan="1">fejlinformation, når sådan findes. Fejlinformationer</td></tr><tr><td colspan="1">kan opstå som følge af besvigelser eller fejl og kan</td></tr><tr><td colspan="1">betragtes som væsentlige, hvis det med rimelighed</td></tr><tr><td colspan="1">kan forventes, at de enkeltvis eller samlet har indfly-</td></tr><tr><td colspan="1">delse på de økonomiske beslutninger, som brugerne</td></tr><tr><td colspan="1">træffer på grundlag af regnskabet.</td></tr><tr><td colspan="1">Som led i en revision, der udføres i overensstem-</td></tr><tr><td colspan="1">melse med internationale standarder om revision og</td></tr><tr><td colspan="1">de yderligere krav, der er gældende i Danmark, fo-</td></tr><tr><td colspan="1">retager vi faglige vurderinger og opretholder profes-</td></tr><tr><td colspan="1">sionel skepsis under revisionen. Herudover</td></tr><tr><td colspan="1">• Identificerer og vurderer vi risikoen for væsent-</td></tr><tr><td colspan="1">lig fejlinformation i regnskabet, uanset om denne</td></tr><tr><td colspan="1">skyldes besvigelser eller fejl, udformer og udfø-</td></tr><tr><td colspan="1">rer revisionshandlinger som reaktion på disse ri-</td></tr><tr><td colspan="1">sici samt opnår revisionsbevis, der er tilstrække-</td></tr><tr><td colspan="1">ligt og egnet til at danne grundlag for vores kon-</td></tr><tr><td colspan="1">klusion. Risikoen for ikke at opdage væsentlig</td></tr><tr><td colspan="1">fejlinformation forårsaget af besvigelser er høje-</td></tr><tr><td colspan="1">re end ved væsentlig fejlinformation forårsaget</td></tr><tr><td colspan="1">af fejl, idet besvigelser kan omfatte sammen-</td></tr><tr><td colspan="1">sværgelser, dokumentfalsk, bevidste udeladelser,</td></tr><tr><td colspan="1">vildledning eller tilsidesættelse af intern kontrol.</td></tr><tr><td colspan="1">• Opnår vi forståelse af den interne kontrol med</td></tr><tr><td colspan="1">relevans for revisionen for at kunne udforme re-</td></tr><tr><td colspan="1">visionshandlinger, der er passende efter omstæn-</td></tr><tr><td colspan="1">dighederne, men ikke for at kunne udtrykke en</td></tr><tr><td colspan="1">konklusion om effektiviteten af selskabets inter-</td></tr><tr><td colspan="1">ne kontrol.</td></tr><tr><td colspan="1">• Tager vi stilling til, om den regnskabspraksis,</td></tr><tr><td colspan="1">som er anvendt af ledelsen, er passende, samt om</td></tr><tr><td colspan="1">de regnskabsmæssige skøn og tilknyttede oplys-</td></tr><tr><td colspan="1">ninger, som ledelsen har udarbejdet, er rimelige.</td></tr><tr><td colspan="1">• Konkluderer vi, om ledelsens udarbejdelse af</td></tr><tr><td colspan="1">regnskabet på grundlag af regnskabsprincippet</td></tr><tr><td colspan="1">om fortsat drift er passende, samt om der på</td></tr><tr><td colspan="1">grundlag af det opnåede revisionsbevis er væ-</td></tr><tr><td colspan="1">sentlig usikkerhed forbundet med begivenheder</td></tr><tr><td colspan="1">eller forhold, der kan skabe betydelig tvivl om</td></tr><tr><td colspan="1">selskabets evne til at fortsætte driften. Hvis vi</td></tr><tr><td colspan="1">konkluderer, at der er en væsentlig usikkerhed,</td></tr><tr><td colspan="1">skal vi i vores revisionspåtegning gøre opmærk-</td></tr><tr><td colspan="1">som på oplysninger herom i regnskabet eller,</td></tr><tr><td colspan="1">hvis sådanne oplysninger ikke er tilstrækkelige,</td></tr><tr><td colspan="1">modificere vores konklusion. Vores konklusio-</td></tr><tr><td colspan="1">ner er baseret på det revisionsbevis, der er opnået</td></tr><tr><td colspan="1">frem til datoen for vores revisionspåtegning.</td></tr><tr><td colspan="1">Fremtidige begivenheder eller forhold kan dog</td></tr><tr><td colspan="1">medføre, at selskabet ikke længere kan fortsætte</td></tr><tr><td colspan="1">driften.</td></tr><tr><td colspan="1">• Tager vi stilling til den samlede præsentation,</td></tr><tr><td colspan="1">struktur og indhold af regnskabet, herunder note-</td></tr><tr><td colspan="1">oplysningerne, samt om regnskabet afspejler de</td></tr><tr><td colspan="1">underliggende transaktioner og begivenheder på</td></tr><tr><td colspan="1">en sådan måde, at der gives et retvisende billede</td></tr><tr><td colspan="1">heraf.</td></tr><tr><td colspan="1">Vi kommunikerer med den øverste ledelse om</td></tr><tr><td colspan="1">blandt andet det planlagte omfang og den tidsmæssi-</td></tr><tr><td colspan="1">ge placering af revisionen samt betydelige revisi-</td></tr><tr><td colspan="1">onsmæssige observationer, herunder eventuelle be-</td></tr><tr><td colspan="1">tydelige mangler i intern kontrol, som vi identifice-</td></tr><tr><td colspan="1">rer under revisionen.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>Auditor’s Responsibilities for the Audit of the Financial Statements</td></tr><tr><td /><td>Our objectives are to obtain reasonable assurance</td></tr><tr><td /><td>about whether the Financial Statements as a whole</td></tr><tr><td /><td>are free from material misstatement, whether due to</td></tr><tr><td /><td>fraud or error, and to issue an auditor’s report that</td></tr><tr><td /><td>includes our opinion. Reasonable assurance is a</td></tr><tr><td /><td>high level of assurance, but is not a guarantee that</td></tr><tr><td /><td>an audit conducted in accordance with ISAs and the</td></tr><tr><td /><td>additional requirements applicable in Denmark will</td></tr><tr><td /><td>always detect a material misstatement when it ex-</td></tr><tr><td /><td>ists. Misstatements can arise from fraud or error</td></tr><tr><td /><td>and are considered material if, individually or in</td></tr><tr><td /><td>the aggregate, they could reasonably be expected to</td></tr><tr><td /><td>influence the economic decisions of users taken on</td></tr><tr><td /><td>the basis of these financial statements.</td></tr><tr><td /><td>As part of an audit conducted in accordance with</td></tr><tr><td /><td>ISAs and the additional requirements applicable in</td></tr><tr><td /><td>Denmark, we exercise professional judgment and</td></tr><tr><td /><td>maintain professional skepticism throughout the au-</td></tr><tr><td /><td>dit. We also</td></tr><tr><td /><td>• Identify and assess the risks of material misstate-</td></tr><tr><td /><td>ment of the financial statements, whether due to</td></tr><tr><td /><td>fraud or error, design and perform audit proce-</td></tr><tr><td /><td>dures responsive to those risks, and obtain audit</td></tr><tr><td /><td>evidence that is sufficient and appropriate to</td></tr><tr><td /><td>provide a basis for our opinion. The risk of not</td></tr><tr><td /><td>detecting a material misstatement resulting from</td></tr><tr><td /><td>fraud is higher than for one resulting from error</td></tr><tr><td /><td>as fraud may involve collusion, forgery, intentio-</td></tr><tr><td /><td>nal omissions, misrepresentations, or the over-</td></tr><tr><td /><td>ride of internal control.</td></tr><tr><td /><td>• Obtain an understanding of internal control</td></tr><tr><td /><td>relevant to the audit in order to design audit pro-</td></tr><tr><td /><td>cedures that are appropriate in the circumstan-</td></tr><tr><td /><td>ces, but not for the purpose of expressing an opi-</td></tr><tr><td /><td>nion on the effectiveness of the Company’s inter-</td></tr><tr><td /><td>nal control.</td></tr><tr><td /><td>• Evaluate the appropriateness of accounting poli-</td></tr><tr><td /><td>cies used and the reasonableness of accounting</td></tr><tr><td /><td>estimates and related disclosures made by Man-</td></tr><tr><td /><td>agement.</td></tr><tr><td /><td>• Conclude on the appropriateness of Manage-</td></tr><tr><td /><td>ment’s use of the going concern basis of accoun-</td></tr><tr><td /><td>ting in preparing the financial statements and,</td></tr><tr><td /><td>based on the audit evidence obtained, whether a</td></tr><tr><td /><td>material uncertainty exists related to events or</td></tr><tr><td /><td>conditions that may cast significant doubt on the</td></tr><tr><td /><td>Company’s ability to continue as a going con-</td></tr><tr><td /><td>cern. If we conclude that a material uncertainty</td></tr><tr><td /><td>exists, we are required to draw attention in our</td></tr><tr><td /><td>auditor’s report to the related disclosures in the</td></tr><tr><td /><td>financial statements or, if such disclosures are</td></tr><tr><td /><td>inadequate, to modify our opinion. Our conclu-</td></tr><tr><td /><td>sions are based on the audit evidence obtained</td></tr><tr><td /><td>up to the date of our auditor’s report. However,</td></tr><tr><td /><td>future events or conditions may cause the Com-</td></tr><tr><td /><td>pany to cease to continue as a going concern.</td></tr><tr><td /><td>• Evaluate the overall presentation, structure and</td></tr><tr><td /><td>contents of the financial statements, including</td></tr><tr><td /><td>the disclosures, and whether the financial state-</td></tr><tr><td /><td>ments represent the underlying transactions and</td></tr><tr><td /><td>events in a manner that gives a true and fair</td></tr><tr><td /><td>view.</td></tr><tr><td /><td>We communicate with those charged with govern-</td></tr><tr><td /><td>ance regarding, among other matters, the planned</td></tr><tr><td /><td>scope and timing of the audit and significant audit</td></tr><tr><td /><td>findings, including any significant deficiencies in in-</td></tr><tr><td /><td>ternal control that we identify during our audit.</td></tr></table> Trekantområdet 2023-09-29 <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Ledelsesberetning</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>Management’s review</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Væsentligste aktiviteter</td></tr><tr><td colspan="1">Selskabets hovedaktivitet består af transport af køre-</td></tr><tr><td colspan="1">tøjer.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>Key activities</td></tr><tr><td /><td>The main activity of the company consists of trans-</td></tr><tr><td /><td>portation of vehicles.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Væsentlige ændringer i virksomhedens aktiviteter</td></tr><tr><td colspan="1">Indeværende år har været et opstartssår med transport</td></tr><tr><td colspan="1">af køretøjer. Aktiviteten i selskabet har været præget</td></tr><tr><td colspan="1">heraf – med meget lav aktivitet i den første tredjedel</td></tr><tr><td colspan="1">af regnskabsåret.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>Key changes in the companys activities</td></tr><tr><td /><td>The current financial year has been a startup year</td></tr><tr><td /><td>with transport of vehicles. The company’s activity</td></tr><tr><td /><td>has been characterized by this – with very low activ-</td></tr><tr><td /><td>ity in the first third of the financial year.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Udvikling i året</td></tr><tr><td colspan="1">I 2022/23 realiserer selskabet et underskud på</td></tr><tr><td colspan="1">TDKK 1.105. Herefter udgør selskabets egenkapital</td></tr><tr><td colspan="1">ved udgangen af året TDKK 215.</td></tr><tr><td colspan="1">Resultatet er ikke tilfredsstillende</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>Results and financial development</td></tr><tr><td /><td>In 2022/23 the company delivers a net loss of TDKK</td></tr><tr><td /><td>1.105. After this the equity by the end of the year is</td></tr><tr><td /><td>TDKK 215.</td></tr><tr><td /><td>The result is not satisfying.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Forventninger til 2023/24</td></tr><tr><td colspan="1">Selskabet forventer en stigende vækst i aktiviteten</td></tr><tr><td colspan="1">samt at realisere et positivt resultat i 2023/24.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>Expectations for 2023/24</td></tr><tr><td /><td>The company expect growth on activity and a posi-</td></tr><tr><td /><td>tive result in 2023/24.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Begivenheder efter balancedagen</td></tr><tr><td colspan="1">Der er ikke efter balancedagen indtruffet forhold,</td></tr><tr><td colspan="1">som har væsentlig indflydelse på bedømmelse af</td></tr><tr><td colspan="1">årsrapporten.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td>Subsequent events</td></tr><tr><td /><td>No significant events affecting the assessment of the</td></tr><tr><td /><td>Annual Report have occurred after the balance</td></tr><tr><td /><td>sheet date.</td></tr></table> BCA Transport Danmark A/S Auktionsvej 8 7120 Vejle Øst Vejle +45 75 85 83 00 +45 75 85 81 64 6832596 6441293 1393862 -1002559 3633 416204 -1415130 -310090 -1105040 -1105040 <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td width="100%" colspan="4" align="left" valign="middle" >Egenkapitalopgørelse</td></tr><tr><td width="100%" colspan="4" align="left" valign="middle" >Statement of changes in equity</td></tr><tr><td colspan="4"></td></tr><tr><td width="60%" ></td><td width="14%" ></td><td width="12%" colspan="1" align="right" valign="middle" >Overført</td><td width="14%" colspan="1" align="right" valign="middle" ></td></tr><tr><td width="60%" ></td><td width="14%" colspan="1" align="right" valign="middle" >Aktiekapital</td><td width="12%" colspan="1" align="right" valign="middle" >resultat</td><td width="14%" colspan="1" align="right" valign="middle" >I alt</td></tr><tr><td width="60%" ></td><td width="14%" ></td><td width="12%" colspan="1" align="right" valign="middle" >Retained</td><td width="14%" colspan="1" align="right" valign="middle" ></td></tr><tr><td width="60%" ></td><td width="14%" colspan="1" align="right" valign="middle" >Share capital</td><td width="12%" colspan="1" align="right" valign="middle" >earnings</td><td width="14%" colspan="1" align="right" valign="middle" >Total</td></tr><tr><td width="60%" ></td><td width="14%" colspan="1" align="right" valign="middle" >DKK</td><td width="12%" colspan="1" align="right" valign="middle" >DKK</td><td width="14%" colspan="1" align="right" valign="middle" >DKK</td></tr><tr><td width="60%" colspan="1" align="left" valign="middle" >Egenkapital 1. april 2022</td><td width="14%" align="right" valign="middle" > 400.000 </td><td width="12%" align="right" valign="middle" > 919.967 </td><td width="14%" align="right" valign="middle" > 1.319.967 </td></tr><tr><td width="100%" colspan="4" align="left" valign="middle" >Equity at 1 April 2022</td></tr><tr><td width="60%" colspan="1" align="left" valign="middle" >Overført jf. resultatdisponering</td><td width="14%" align="right" valign="middle" > - </td><td width="12%" align="right" valign="middle" >-1.105.040 </td><td width="14%" align="right" valign="middle" >-1.105.040 </td></tr><tr><td width="100%" colspan="4" align="left" valign="middle" >Transferred according to proposed distribution of profit</td></tr><tr><td width="60%" colspan="1" align="left" valign="middle" >Koncerntilskud</td><td width="14%" align="right" valign="middle" > - </td><td width="12%" align="right" valign="middle" > - </td><td width="14%" align="right" valign="middle" > - </td></tr><tr><td width="100%" colspan="4" align="left" valign="middle" >Group Contribution</td></tr><tr><td width="60%" colspan="1" align="left" valign="middle" >Egenkapital 31. marts 2023</td><td width="14%" align="right" valign="middle" > 400.000 </td><td width="12%" align="right" valign="middle" >- 185.073 </td><td width="14%" align="right" valign="middle" > 214.927 </td></tr><tr><td width="100%" colspan="4" align="left" valign="middle" >Equity at 31 March 2023</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td width="100%" colspan="3" align="left" valign="middle" >Noter</td></tr><tr><td width="100%" colspan="3" align="left" valign="middle" >Notes</td></tr><tr><td colspan="3"></td></tr><tr><td width="100%" colspan="3" align="left" valign="middle" ><b>Personaleomkostninger</b></td></tr><tr><td width="100%" colspan="3" align="left" valign="middle" >Staff costs</td></tr><tr><td width="74%" ></td><td width="14%" colspan="1" align="right" valign="middle" >2022/23</td><td width="12%" colspan="1" align="right" valign="middle" >2021/22</td></tr><tr><td width="74%" ></td><td width="14%" colspan="1" align="right" valign="middle" >DKK</td><td width="12%" colspan="1" align="right" valign="middle" >DKK '000</td></tr><tr><td width="74%" colspan="1" align="left" valign="middle" >Lønninger og gager</td><td width="14%" align="right" valign="middle" > 5.316.296 </td><td width="12%" align="right" valign="middle" > 278 </td></tr><tr><td width="100%" colspan="3" align="left" valign="middle" >Wages and salaries</td></tr><tr><td width="74%" colspan="1" align="left" valign="middle" >Pensionsbidrag</td><td width="14%" align="right" valign="middle" > 674.818 </td><td width="12%" align="right" valign="middle" > 35 </td></tr><tr><td width="100%" colspan="3" align="left" valign="middle" >Pension contribution</td></tr><tr><td width="74%" colspan="1" align="left" valign="middle" >Andre sociale omkostninger</td><td width="14%" align="right" valign="middle" > 450.179 </td><td width="12%" align="right" valign="middle" > 13 </td></tr><tr><td width="100%" colspan="3" align="left" valign="middle" >Other social security costs</td></tr><tr><td width="74%" ></td><td width="14%" align="right" valign="middle" > 6.441.293 </td><td width="12%" align="right" valign="middle" > 326 </td></tr><tr><td width="74%" colspan="1" align="left" valign="middle" >Gennemsnitligt antal fuldtidsbeskæftigede</td><td width="14%" align="right" valign="middle" >10</td><td width="12%" align="right" valign="middle" >1</td></tr><tr><td width="100%" colspan="3" align="left" valign="middle" >Average number of employees</td></tr><tr><td colspan="3"></td></tr></table> 10 <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td width="100%" colspan="3" align="left" valign="middle" ><b>Af- og nedskrivninger</b></td></tr><tr><td width="100%" colspan="3" align="left" valign="middle" >Depreciation, amortisation and impairment losses</td></tr><tr><td width="74%" ></td><td width="14%" colspan="1" align="right" valign="middle" >2022/23</td><td width="12%" colspan="1" align="right" valign="middle" >2021/22</td></tr><tr><td width="74%" ></td><td width="14%" colspan="1" align="right" valign="middle" >DKK</td><td width="12%" colspan="1" align="right" valign="middle" >DKK '000</td></tr><tr><td width="74%" colspan="1" align="left" valign="middle" >Afskrivninger</td><td width="14%" align="right" valign="middle" > 1.393.862 </td><td width="12%" align="right" valign="middle" > - </td></tr><tr><td width="100%" colspan="3" align="left" valign="middle" >Depreciation and amortisation</td></tr><tr><td width="74%" ></td><td width="14%" align="right" valign="middle" > 1.393.862 </td><td width="12%" align="right" valign="middle" > - </td></tr><tr><td colspan="3"></td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td width="100%" colspan="3" align="left" valign="middle" ><b>Finansielle indtægter</b></td></tr><tr><td width="100%" colspan="3" align="left" valign="middle" >Financial income</td></tr><tr><td width="74%" ></td><td width="14%" colspan="1" align="right" valign="middle" >2022/23</td><td width="12%" colspan="1" align="right" valign="middle" >2021/22</td></tr><tr><td width="74%" ></td><td width="14%" colspan="1" align="right" valign="middle" >DKK</td><td width="12%" colspan="1" align="right" valign="middle" >DKK '000</td></tr><tr><td width="74%" colspan="1" align="left" valign="middle" >Renter tilknyttede virksomheder</td><td width="14%" align="right" valign="middle" > 3.633 </td><td width="12%" align="right" valign="middle" > - </td></tr><tr><td width="100%" colspan="3" align="left" valign="middle" >Interest group enterprises</td></tr><tr><td colspan="3"></td></tr><tr><td width="74%" colspan="1" align="left" valign="middle" >Valutakursgevinster</td><td width="14%" align="right" valign="middle" > - </td><td width="12%" align="right" valign="middle" > - </td></tr><tr><td width="100%" colspan="3" align="left" valign="middle" >Exchange rate gains</td></tr><tr><td width="74%" ></td><td width="14%" align="right" valign="middle" > 3.633 </td><td width="12%" align="right" valign="middle" > - </td></tr><tr><td colspan="3"></td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td width="100%" colspan="3" align="left" valign="middle" ><b>Finansielle udgifter</b></td></tr><tr><td width="100%" colspan="3" align="left" valign="middle" >Financial expenses</td></tr><tr><td width="74%" ></td><td width="14%" colspan="1" align="right" valign="middle" >2022/23</td><td width="12%" colspan="1" align="right" valign="middle" >2021/22</td></tr><tr><td width="74%" ></td><td width="14%" colspan="1" align="right" valign="middle" >DKK</td><td width="12%" colspan="1" align="right" valign="middle" >DKK '000</td></tr><tr><td width="74%" colspan="1" align="left" valign="middle" >Renter tilknyttede virksomheder</td><td width="14%" align="right" valign="middle" > 409.263 </td><td width="12%" align="right" valign="middle" > 7 </td></tr><tr><td width="100%" colspan="3" align="left" valign="middle" >Interest group enterprises</td></tr><tr><td width="74%" colspan="1" align="left" valign="middle" >Øvrige finansielle udgifter</td><td width="14%" align="right" valign="middle" > 6.941 </td><td width="12%" align="right" valign="middle" > 1 </td></tr><tr><td width="100%" colspan="3" align="left" valign="middle" >Other financial income</td></tr><tr><td width="74%" ></td><td width="14%" align="right" valign="middle" > 416.204 </td><td width="12%" align="right" valign="middle" > 8 </td></tr><tr><td colspan="3"></td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td width="100%" colspan="3" align="left" valign="middle" ><b>Skat af årets resultat</b></td></tr><tr><td width="100%" colspan="3" align="left" valign="middle" >Tax on profit/loss for the year</td></tr><tr><td width="74%" ></td><td width="14%" colspan="1" align="right" valign="middle" >2022/23</td><td width="12%" colspan="1" align="right" valign="middle" >2021/22</td></tr><tr><td width="74%" ></td><td width="14%" colspan="1" align="right" valign="middle" >DKK</td><td width="12%" colspan="1" align="right" valign="middle" >DKK '000</td></tr><tr><td width="74%" colspan="1" align="left" valign="middle" >Aktuel skat</td><td width="14%" align="right" valign="middle" >- 800.637 </td><td width="12%" align="right" valign="middle" >- 149 </td></tr><tr><td width="100%" colspan="3" align="left" valign="middle" >Current tax</td></tr><tr><td width="74%" colspan="1" align="left" valign="middle" >Ændring af udskudt skat</td><td width="14%" align="right" valign="middle" > 490.547 </td><td width="12%" align="right" valign="middle" > - </td></tr><tr><td width="100%" colspan="3" align="left" valign="middle" >Change of deferred tax</td></tr><tr><td colspan="3"></td></tr><tr><td width="74%" ></td><td width="14%" align="right" valign="middle" >- 310.090 </td><td width="12%" align="right" valign="middle" >- 149 </td></tr><tr><td colspan="3"></td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td width="100%" colspan="2" align="left" valign="middle" ><b>Immaterielle anlægsaktiver</b></td></tr><tr><td width="100%" colspan="2" align="left" valign="middle" >Intangible assets</td></tr><tr><td colspan="2"></td></tr><tr><td width="83%" ></td><td width="17%" colspan="1" align="right" valign="middle" >Software</td></tr><tr><td width="83%" ></td><td width="17%" colspan="1" align="right" valign="middle" >Software</td></tr><tr><td width="83%" ></td><td width="17%" colspan="1" align="right" valign="middle" >DKK</td></tr><tr><td width="83%" colspan="1" align="left" valign="middle" >Kostpris 1. april 2022</td><td width="17%" align="right" valign="middle" > - </td></tr><tr><td width="100%" colspan="2" align="left" valign="middle" >Acquisition price 1 April 2022</td></tr><tr><td colspan="2"></td></tr><tr><td width="83%" colspan="1" align="left" valign="middle" >Tilgang</td><td width="17%" align="right" valign="middle" > 12.249 </td></tr><tr><td width="100%" colspan="2" align="left" valign="middle" >Additions</td></tr><tr><td width="83%" colspan="1" align="left" valign="middle" >Afgang</td><td width="17%" align="right" valign="middle" > - </td></tr><tr><td width="100%" colspan="2" align="left" valign="middle" >Disposals</td></tr><tr><td colspan="2"></td></tr><tr><td width="83%" colspan="1" align="left" valign="middle" >Ordinært udbytte i regnskabsåret</td><td width="17%" align="right" valign="middle" > - </td></tr><tr><td width="100%" colspan="2" align="left" valign="middle" >Ordinary dividend for the financial year</td></tr><tr><td colspan="2"></td></tr><tr><td width="83%" colspan="1" align="left" valign="middle" >Kostpris 31. marts 2023</td><td width="17%" align="right" valign="middle" > 12.249 </td></tr><tr><td width="100%" colspan="2" align="left" valign="middle" >Acquisition price 31 March 2023</td></tr><tr><td colspan="2"></td></tr><tr><td width="83%" colspan="1" align="left" valign="middle" >Af- og nedskrivninger 1. april 2022</td><td width="17%" align="right" valign="middle" > - </td></tr><tr><td width="100%" colspan="2" align="left" valign="middle" >Depreciation, amortisation and impairment losses 1 April 2022</td></tr><tr><td colspan="2"></td></tr><tr><td width="83%" colspan="1" align="left" valign="middle" >Afskrivninger</td><td width="17%" align="right" valign="middle" > 1.001 </td></tr><tr><td width="100%" colspan="2" align="left" valign="middle" >Depreciation</td></tr><tr><td colspan="2"></td></tr><tr><td width="83%" colspan="1" align="left" valign="middle" >Af- og nedskrivninger 31. marts 2023</td><td width="17%" align="right" valign="middle" > 1.001 </td></tr><tr><td width="100%" colspan="2" align="left" valign="middle" >Depreciation, amortisation and impairment losses 31 March 2023</td></tr><tr><td colspan="2"></td></tr><tr><td width="83%" colspan="1" align="left" valign="middle" >Immaterielle anlægsaktiver 31. marts 2023</td><td width="17%" align="right" valign="middle" > 11.248 </td></tr><tr><td width="100%" colspan="2" align="left" valign="middle" >Intangible assets 31 March 2023</td></tr><tr><td colspan="2"></td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td width="100%" colspan="2" align="left" valign="middle" ><b>Materielle anlægsaktiver</b></td></tr><tr><td width="100%" colspan="2" align="left" valign="middle" >Property, plant and equipment</td></tr><tr><td colspan="2"></td></tr><tr><td width="83%" ></td><td width="17%" colspan="1" align="right" valign="middle" >Andre</td></tr><tr><td width="83%" ></td><td width="17%" colspan="1" align="right" valign="middle" >anlæg,</td></tr><tr><td width="83%" ></td><td width="17%" colspan="1" align="right" valign="middle" >driftsmateri</td></tr><tr><td width="83%" ></td><td width="17%" colspan="1" align="right" valign="middle" >el og</td></tr><tr><td width="83%" ></td><td width="17%" colspan="1" align="right" valign="middle" >inventar</td></tr><tr><td width="83%" ></td><td width="17%" colspan="1" align="right" valign="middle" >Fixtures and</td></tr><tr><td width="83%" ></td><td width="17%" colspan="1" align="right" valign="middle" >fittings, tools</td></tr><tr><td width="83%" ></td><td width="17%" colspan="1" align="right" valign="middle" >and</td></tr><tr><td width="83%" ></td><td width="17%" colspan="1" align="right" valign="middle" >equipment</td></tr><tr><td width="83%" ></td><td width="17%" colspan="1" align="right" valign="middle" >DKK</td></tr><tr><td width="83%" colspan="1" align="left" valign="middle" >Kostpris 1. april 2022</td><td width="17%" align="right" valign="middle" > 5.630 </td></tr><tr><td width="100%" colspan="2" align="left" valign="middle" >Acquisition price 1th. April 2022</td></tr><tr><td width="83%" colspan="1" align="left" valign="middle" >Tilgang</td><td width="17%" align="right" valign="middle" > 13.706.384 </td></tr><tr><td width="100%" colspan="2" align="left" valign="middle" >Additions</td></tr><tr><td width="83%" colspan="1" align="left" valign="middle" >Afgang</td><td width="17%" align="right" valign="middle" > - </td></tr><tr><td width="100%" colspan="2" align="left" valign="middle" >Disposals</td></tr><tr><td width="83%" colspan="1" align="left" valign="middle" >Kostpris 31. marts 2023</td><td width="17%" align="right" valign="middle" > 13.712.014 </td></tr><tr><td width="100%" colspan="2" align="left" valign="middle" >Acquisition price 31 March 2023</td></tr><tr><td width="83%" colspan="1" align="left" valign="middle" >Af- og nedskrivninger 1. april 2022</td><td width="17%" align="right" valign="middle" > - </td></tr><tr><td width="100%" colspan="2" align="left" valign="middle" >Depreciation, amortisation and impairment losses 1th. April 2022</td></tr><tr><td width="83%" colspan="1" align="left" valign="middle" >Afskrivninger</td><td width="17%" align="right" valign="middle" > 1.392.861 </td></tr><tr><td width="100%" colspan="2" align="left" valign="middle" >Depreciation</td></tr><tr><td width="83%" colspan="1" align="left" valign="middle" >Af- og nedskrivninger 31. marts 2023</td><td width="17%" align="right" valign="middle" > 1.392.861 </td></tr><tr><td width="100%" colspan="2" align="left" valign="middle" >Depreciation, amortisation and impairment losses 31 March 2023</td></tr><tr><td width="83%" colspan="1" align="left" valign="middle" >Materielle anlægsaktiver 31. marts 2023</td><td width="17%" align="right" valign="middle" > 12.319.153 </td></tr><tr><td width="100%" colspan="2" align="left" valign="middle" >Property, plant and equipment 31 March 2023</td></tr><tr><td colspan="2"></td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td width="100%" colspan="3" align="left" valign="middle" ><b>Periodeafgrænsningsposter</b></td></tr><tr><td width="100%" colspan="3" align="left" valign="middle" >Prepayments</td></tr><tr><td width="74%" ></td><td width="14%" colspan="1" align="right" valign="middle" >2022/23</td><td width="12%" colspan="1" align="right" valign="middle" >2021/22</td></tr><tr><td width="74%" ></td><td width="14%" colspan="1" align="right" valign="middle" >DKK</td><td width="12%" colspan="1" align="right" valign="middle" >DKK '000</td></tr><tr><td width="74%" colspan="1" align="left" valign="middle" >Forudbetalte forsikringer</td><td width="14%" align="right" valign="middle" > - </td><td width="12%" align="right" valign="middle" > - </td></tr><tr><td width="100%" colspan="3" align="left" valign="middle" >Prepaid insurance</td></tr><tr><td width="74%" colspan="1" align="left" valign="middle" >Øvrige forudbetalte omkostninger</td><td width="14%" align="right" valign="middle" > 179.146 </td><td width="12%" align="right" valign="middle" > - </td></tr><tr><td width="100%" colspan="3" align="left" valign="middle" >Other prepayments</td></tr><tr><td width="74%" colspan="1" align="left" valign="middle" >Effekt af ændrede skattesatser</td><td width="14%" align="right" valign="middle" > - </td><td width="12%" align="right" valign="middle" > - </td></tr><tr><td width="100%" colspan="3" align="left" valign="middle" >Effect of changed tax rates</td></tr><tr><td width="74%" ></td><td width="14%" align="right" valign="middle" > 179.146 </td><td width="12%" align="right" valign="middle" > - </td></tr><tr><td colspan="3"></td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td width="100%" colspan="1" align="left" valign="middle" ><b>Aktiekapital</b></td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" >Share capital</td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" >Aktiekapitalen er fordelt i aktier á 1 DKK eller multipla heraf.</td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" >The share capital consists of shares of DKK 1 or multiples hereof.</td></tr><tr><td colspan="1"></td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td width="100%" colspan="1" align="left" valign="middle" ><b>Eventualposter og øvrige økonomiske forpligtelser</b></td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" >Contingent assets, liabilities and other financial obligations</td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" >Selskabet har ikke påtaget sig garantiforpligtelser ud over normale branchemæssige garantier.</td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" >The company has not assumed any guarantees other than usual trade</td></tr><tr><td colspan="1"></td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" >Koncernens danske selskaber hæfter solidarisk for skat af koncernens sambeskattede indkomst mv. Koncernens</td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" >danske selskaber hæfter envidere solidarisk for danske kildeskatter i form af udbytteskat, royaltyskat og renteskat.</td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" >Eventuelle senere korrektioner til selskabsskatter og kildeskatter kan medføre, at selskabets hæftelse udgør et større beløb.</td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" >The danish group companies are jointly and severally liable for tax on the jointly taxed incomes etc of the Group. Moreover, the danish</td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" >group companies are jointly and severally liable for Danish withholding taxes by way of dividend tax, tax on royalty payments and tax</td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" >on unearned income. Any subsequent adjustments of corporation taxes and withholding taxes may increase the company's liability.</td></tr><tr><td colspan="1"></td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td width="100%" colspan="1" align="left" valign="middle" ><b>Nærtstående parter</b></td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" >Related parties</td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" >Selskabets umiddelbare moderselskab er BCA Auto Auktion A/S, som ikke udarbejder koncernregnskab.</td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" >The company's immediate parent company is BCA Auto Auktion A/S, which does not prepare any Consolidated Financial Statements.</td></tr><tr><td colspan="1"></td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" >Transaktioner</td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" >Transactions</td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" >Transaktioner med nærtstående parter er gennemført på normale vilkår. Med henvisning til årsregnskabsloven § 98 C, st. 7,</td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" >Transactions with related parties are done at arms lenght. In accordance with the Danish Financial Statements Act</td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" >section 98 C, st. 7 the information about transactions with related parties are not disclosed.</td></tr><tr><td colspan="1"></td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" >Koncernregnskab</td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" >Selskabets ultimative moderselskab, der udarbejder koncernregnskab, er Constellation Automotive Group Limited.</td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" >The company's ultimate parent company, which prepares Consolidated Financial Statements, is Constellation Automotive Group Limited.</td></tr><tr><td colspan="1"></td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" >Koncernregnskabet kan rekvireres på følgende adresse</td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" >The Consolidated Financial Statements may be obtained at the following address</td></tr><tr><td colspan="1"></td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" >Constellation Automotive Group Limited</td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" >Form 2</td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" >18 Bartly Way Wood Buisness Park</td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" >Bartly Way</td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" >Hook, Hampshire</td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" >RG27 9XA</td></tr><tr><td width="100%" colspan="1" align="left" valign="middle" >Storbritannien</td></tr></table> Regnskabsklasse B <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Anvendt regnskabspraksis</td></tr><tr><td colspan="1">Årsrapporten er aflagt i overensstemmelse med års-</td></tr><tr><td colspan="1">regnskabslovens bestemmelser for virksomheder i</td></tr><tr><td colspan="1">regnskabsklasse B, med tilvalg af enkelte regler i</td></tr><tr><td colspan="1">klasse C</td></tr><tr><td colspan="1">Årsrapporten er aflagt i danske kroner, DKK.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td /><td>Accounting policies</td></tr><tr><td /><td /><td>This annual report has been presented in accordance</td></tr><tr><td /><td /><td>with the provisions of the Danish Financial State-</td></tr><tr><td /><td /><td>ments Act applying to enterprises of reporting class</td></tr><tr><td /><td /><td>B with the option of individual rules for reporting</td></tr><tr><td /><td /><td>class C.</td></tr><tr><td /><td /><td>The annual report has been presented in Danish kro-</td></tr><tr><td /><td /><td>ner, DKK.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Generelt om indregning og måling</td></tr><tr><td colspan="1">Aktiver indregnes i balancen, når det som følge af en</td></tr><tr><td colspan="1">tidligere begivenhed er sandsynligt, at fremtidige</td></tr><tr><td colspan="1">økonomiske fordele vil tilflyde selskabet, og aktivets</td></tr><tr><td colspan="1">værdi kan måles pålideligt.</td></tr><tr><td colspan="1">Forpligtelser indregnes i balancen, når selskabet som</td></tr><tr><td colspan="1">følge af en tidligere begivenhed har en retlig eller</td></tr><tr><td colspan="1">faktisk forpligtelse, og det er sandsynligt, at fremti-</td></tr><tr><td colspan="1">dige økonomiske fordele vil fragå selskabet, og for-</td></tr><tr><td colspan="1">pligtelsens værdi kan måles pålideligt.</td></tr><tr><td colspan="1">Ved første indregning måles aktiver og forpligtelser</td></tr><tr><td colspan="1">til kostpris. Måling efter første indregning sker som</td></tr><tr><td colspan="1">beskrevet for hver enkelt regnskabspost nedenfor.</td></tr><tr><td colspan="1">Ved indregning og måling tages hensyn til forudsige-</td></tr><tr><td colspan="1">lige risici og tab, der fremkommer, inden årsrappor-</td></tr><tr><td colspan="1">ten aflægges, og som be- eller afkræfter forhold, der</td></tr><tr><td colspan="1">eksisterede på balancedagen.</td></tr><tr><td colspan="1">I resultatopgørelsen indregnes indtægter, i takt med</td></tr><tr><td colspan="1">at de indtjenes, mens omkostninger indregnes med de</td></tr><tr><td colspan="1">beløb, der vedrører regnskabsåret.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td /><td>Recognition and measurement</td></tr><tr><td /><td /><td>Assets are recognised in the balance sheet when it is</td></tr><tr><td /><td /><td>probable as a result of a prior event that future eco-</td></tr><tr><td /><td /><td>nomic benefits will flow to the Company, and the</td></tr><tr><td /><td /><td>value of the assets can be measured reliably.</td></tr><tr><td /><td /><td>Liabilities are recognised in the balance sheet when</td></tr><tr><td /><td /><td>the Company has a legal or constructive obligation</td></tr><tr><td /><td /><td>as a result of a prior event, and it is probable that</td></tr><tr><td /><td /><td>future economic benefits will flow out of the Com-</td></tr><tr><td /><td /><td>pany, and the value of the liabilities can be measured</td></tr><tr><td /><td /><td>reliably.</td></tr><tr><td /><td /><td>On initial recognition, assets and liabilities are</td></tr><tr><td /><td /><td>measured at cost. Measurement subsequent to initial</td></tr><tr><td /><td /><td>recognition is effected as described below for each</td></tr><tr><td /><td /><td>financial statement item.</td></tr><tr><td /><td /><td>Anticipated risks and losses that arise before the time</td></tr><tr><td /><td /><td>of presentation of the annual report and that confirm</td></tr><tr><td /><td /><td>or invalidate affairs and conditions existing at the</td></tr><tr><td /><td /><td>balance sheet date are considered at recognition and</td></tr><tr><td /><td /><td>measurement.</td></tr><tr><td /><td /><td>Income is recognised in the income statement when</td></tr><tr><td /><td /><td>earned, whereas costs are recognised by the amounts</td></tr><tr><td /><td /><td>attributable to this financial year.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Omregning af fremmed valuta</td></tr><tr><td colspan="1">Transaktioner i fremmed valuta omregnes ved første</td></tr><tr><td colspan="1">indregning til transaktionsdagens kurs. Tilgodeha-</td></tr><tr><td colspan="1">vender, gældsforpligtelser og andre monetære poster</td></tr><tr><td colspan="1">i fremmed valuta, som ikke er afregnet på balanceda-</td></tr><tr><td colspan="1">gen, omregnes til balancedagens valutakurs. Valuta-</td></tr><tr><td colspan="1">kursdifferencer, der opstår mellem transaktionsda-</td></tr><tr><td colspan="1">gens kurs og kursen på henholdsvis betalingsdagen</td></tr><tr><td colspan="1">og balancedagen, indregnes i resultatopgørelsen som</td></tr><tr><td colspan="1">finansielle poster.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td /><td>Foreign currency translation</td></tr><tr><td /><td /><td>On initial recognition, foreign currency transactions</td></tr><tr><td /><td /><td>are translated applying the exchange rate at the</td></tr><tr><td /><td /><td>transaction date. Receivables, payables and other</td></tr><tr><td /><td /><td>monetary items denominated in foreign currencies</td></tr><tr><td /><td /><td>that have not been settled at the balance sheet date</td></tr><tr><td /><td /><td>are translated using the exchange rate at the balance</td></tr><tr><td /><td /><td>sheet date. Exchange differences that arise between</td></tr><tr><td /><td /><td>the rate at the transaction date and the one in effect</td></tr><tr><td /><td /><td>at the payment date or the rate at the balance sheet</td></tr><tr><td /><td /><td>date are recognised in the income statement as finan-</td></tr><tr><td /><td /><td>cial income or financial expenses.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Resultatopgørelsen</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td /><td>Income statement</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Nettoomsætning</td></tr><tr><td colspan="1">Nettoomsætningen omfatter faktureret salg af tjene-</td></tr><tr><td colspan="1">steydelser, periodiseret med tjenesteydelser, der ved-</td></tr><tr><td colspan="1">rører efterfølgende regnskabsperiode samt tjeneste-</td></tr><tr><td colspan="1">ydelser, der vedrører regnskabsperioden, men er fak-</td></tr><tr><td colspan="1">tureret i efterfølgende regnskabsperiode. Nettoom-</td></tr><tr><td colspan="1">sætningen indregnes eksklusive moms og afgifter og</td></tr><tr><td colspan="1">med fradrag af rabatter i forbindelse med salget.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td /><td>Revenue</td></tr><tr><td /><td /><td>Revenue includes invoiced sale of services less ser-</td></tr><tr><td /><td /><td>vices concerning the following financial period and</td></tr><tr><td /><td /><td>plus services concerning the financial period which</td></tr><tr><td /><td /><td>have been invoiced in the following financial period.</td></tr><tr><td /><td /><td>Revenue is recognised exclusive of VAT and duties</td></tr><tr><td /><td /><td>and less any discounts granted.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Bruttofortjeneste</td></tr><tr><td colspan="1">Selskabet har, i overensstemmelse med årsregn-</td></tr><tr><td colspan="1">skabsslovens § 32, valgt at sammendrage nettoom-</td></tr><tr><td colspan="1">sætning, varekøb, andre eksterne udgifter og andre</td></tr><tr><td colspan="1">driftsindtægter i en regnskabspost, benævnt ”Brutto-</td></tr><tr><td colspan="1">fortjeneste”.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td /><td>Gross profit</td></tr><tr><td /><td /><td>In accordance with section 32 of the Danish Finan-</td></tr><tr><td /><td /><td>cial Statements Act, the company has chosen to sum</td></tr><tr><td /><td /><td>up revenue, cost of goods, external costs and other</td></tr><tr><td /><td /><td>income in one item called “Gross profit”.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Andre eksterne omkostninger</td></tr><tr><td colspan="1">Andre eksterne omkostninger indeholder omkostnin-</td></tr><tr><td colspan="1">ger til salg og distribution samt kontorhold mv.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td /><td>Other external expenses</td></tr><tr><td /><td /><td>Other external expenses include expenses relating</td></tr><tr><td /><td /><td>to sale and distribution as well as office</td></tr><tr><td /><td /><td>expenses, etc.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Personaleomkostninger</td></tr><tr><td colspan="1">Personaleomkostninger indeholder gager og lønnin-</td></tr><tr><td colspan="1">ger samt lønafhængige omkostninger.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td /><td>Staff expenses</td></tr><tr><td /><td /><td>Staff expenses include wages and salaries as well as</td></tr><tr><td /><td /><td>payroll expenses.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Af- og nedskrivninger</td></tr><tr><td colspan="1">Af- og nedskrivninger indeholder årets af- og ned-</td></tr><tr><td colspan="1">skrivninger af immaterielle og materielle anlægsakti-</td></tr><tr><td colspan="1">ver.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td /><td>Depreciation, amortisation and impairment losses</td></tr><tr><td /><td /><td>Depreciation, amortisation and impairment losses in-</td></tr><tr><td /><td /><td>clude depreciation, amortisation and impairment</td></tr><tr><td /><td /><td>losses for the year on intangible and property, plant</td></tr><tr><td /><td /><td>and equipment.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Finansielle poster</td></tr><tr><td colspan="1">Finansielle poster omfatter renteindtægter og -om-</td></tr><tr><td colspan="1">kostninger, realiserede og urealiserede kursgevinster</td></tr><tr><td colspan="1">og -tab vedrørende gældsforpligtelser og transaktio-</td></tr><tr><td colspan="1">ner i fremmed valuta samt tillæg og godtgørelser un-</td></tr><tr><td colspan="1">der acontoskatteordningen.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td /><td>Financial income and expenses</td></tr><tr><td /><td /><td>These items comprise interest income and expenses,</td></tr><tr><td /><td /><td>realised and unrealised capital gains and losses on</td></tr><tr><td /><td /><td>payables and transactions in foreign currencies as</td></tr><tr><td /><td /><td>well as tax surcharge and repayment under the Dan-</td></tr><tr><td /><td /><td>ish tax prepayment scheme.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Skat</td></tr><tr><td colspan="1">Årets skat, som består af årets aktuelle skat og æn-</td></tr><tr><td colspan="1">dring af udskudt skat, indregnes i resultatopgørelsen</td></tr><tr><td colspan="1">med den del, der kan henføres til årets resultat, og di-</td></tr><tr><td colspan="1">rekte på egenkapitalen med den del, der kan henføres</td></tr><tr><td colspan="1">til posteringer direkte på egenkapitalen. Den andel af</td></tr><tr><td colspan="1">den resultatførte skat, der knytter sig til årets ekstra-</td></tr><tr><td colspan="1">ordinære resultat, henføres hertil, mens den reste-</td></tr><tr><td colspan="1">rende del henføres til årets ordinære resultat.</td></tr><tr><td colspan="1">Selskabet er sambeskattet med danske koncernsel-</td></tr><tr><td colspan="1">skaber. Selskabsskatten fordeles mellem de sambe-</td></tr><tr><td colspan="1">skattede selskaber i forhold til disses skattepligtige</td></tr><tr><td colspan="1">indkomster.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td /><td>Income taxes</td></tr><tr><td /><td /><td>Tax for the year, which consists of current tax for the</td></tr><tr><td /><td /><td>year and changes in deferred tax, is recognised in the</td></tr><tr><td /><td /><td>income statement by the portion attributable to the</td></tr><tr><td /><td /><td>profit for the year and recognised directly on equity</td></tr><tr><td /><td /><td>by the portion attributable to entries directly on eq-</td></tr><tr><td /><td /><td>uity. The portion of the tax taken to the income state-</td></tr><tr><td /><td /><td>ment which relates to extraordinary profit/loss for</td></tr><tr><td /><td /><td>the year is allocated to this entry whereas the remain-</td></tr><tr><td /><td /><td>ing portion is taken to the year’s profit/loss from or-</td></tr><tr><td /><td /><td>dinary activities.</td></tr><tr><td /><td /><td>The company is jointly taxed with Danish subsidiar-</td></tr><tr><td /><td /><td>ies. The tax effect of the joint taxation is allocated to</td></tr><tr><td /><td /><td>enterprises in proportion of their taxable incomes.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Balancen</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td /><td>Balance sheet</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Immaterielle anlægsaktiver</td></tr><tr><td colspan="1">Immaterielle anlægsaktiver måles ved første indreg-</td></tr><tr><td colspan="1">ning til kostpris med fradrag af akkumulerede af- og</td></tr><tr><td colspan="1">nedskrivninger.</td></tr><tr><td colspan="1">Afskrivningsgrundlaget opgøres som kostpris med</td></tr><tr><td colspan="1">fradrag af nedskrivninger og fordeles lineært over</td></tr><tr><td colspan="1">den forventede økonomiske levetid, der udgør 3-5 år.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td /><td>Intangible assets</td></tr><tr><td /><td /><td>Intangible assets are initially measured as cost less</td></tr><tr><td /><td /><td>accumulated amortisation and impairment losses.</td></tr><tr><td /><td /><td>Amortisation based on cost reduced by impairment</td></tr><tr><td /><td /><td>losses is calculated on a straight-line basis over the</td></tr><tr><td /><td /><td>expected useful lives of assets, which are 3-5 years.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="2">Materielle anlægsaktiver</td></tr><tr><td colspan="2">Materielle anlægsaktiver måles til kostpris med fra-</td></tr><tr><td colspan="2">drag af akkumulerede af- og nedskrivninger. Der af-</td></tr><tr><td colspan="2">skrives ikke på grunde.</td></tr><tr><td colspan="2">Kostprisen omfatter anskaffelsesprisen, omkostnin-</td></tr><tr><td colspan="2">ger direkte tilknyttet anskaffelsen samt omkostninger</td></tr><tr><td colspan="2">til klargøring af aktivet indtil det tidspunkt, hvor ak-</td></tr><tr><td colspan="2">tivet er klar til at blive taget i brug.</td></tr><tr><td colspan="2">Afskrivningsgrundlaget er kostpris med fradrag af</td></tr><tr><td colspan="2">forventet restværdi efter afsluttet brugstid. Der fore-</td></tr><tr><td colspan="2">tages lineære afskrivninger baseret på følgende vur-</td></tr><tr><td colspan="2">dering af aktivernes forventede brugstider</td></tr><tr><td>Andre anlæg, driftsmateriel og inventar</td><td>7-10 år</td></tr><tr><td colspan="2">Fortjeneste og tab ved afhændelse af materielle an-</td></tr><tr><td colspan="2">lægsaktiver opgøres som forskellen mellem salgspri-</td></tr><tr><td colspan="2">sen med fradrag af salgsomkostninger og den regn-</td></tr><tr><td colspan="2">skabsmæssige værdi på salgstidspunktet. Fortjeneste</td></tr><tr><td colspan="2">og tab indregnes under andre driftsindtægter/-om-</td></tr><tr><td colspan="2">kostninger.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td /><td>Property, plant and equipment</td></tr><tr><td /><td /><td>Property, plant and equipment are measured at cost</td></tr><tr><td /><td /><td>less accumulated depreciation and impairment</td></tr><tr><td /><td /><td>losses. Land is not depreciated.</td></tr><tr><td /><td /><td>Cost comprises the acquisition price, costs directly</td></tr><tr><td /><td /><td>attributable to the acquisition and preparation costs</td></tr><tr><td /><td /><td>of the asset until the time when it is ready to be put</td></tr><tr><td /><td /><td>into operation.</td></tr><tr><td /><td /><td>The basis of depreciation is cost less estimated resid-</td></tr><tr><td /><td /><td>ual value after the end of the useful life. Straight-line</td></tr><tr><td /><td /><td>depreciation is made on the basis of the following es-</td></tr><tr><td /><td /><td>timated useful lives of the assets</td></tr><tr><td /><td /><td>Other fixtures and fittings, tools and</td></tr><tr><td /><td /><td>equipment</td><td>7-10 years</td></tr><tr><td /><td /><td>Profits and losses from the sale of property, plant and</td></tr><tr><td /><td /><td>equipment are calculated as the difference between</td></tr><tr><td /><td /><td>selling price minus selling costs and carrying amount</td></tr><tr><td /><td /><td>at the time of sale. Profits and losses is included in</td></tr><tr><td /><td /><td>other operating income and expenses.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Nedskrivning af anlægsaktiver</td></tr><tr><td colspan="1">Den regnskabsmæssige værdi af immaterielle og ma-</td></tr><tr><td colspan="1">terielle anlægsaktiver gennemgås årligt for at afgøre,</td></tr><tr><td colspan="1">om der er indikation af værdiforringelse ud over det,</td></tr><tr><td colspan="1">som udtrykkes ved afskrivning.</td></tr><tr><td colspan="1">Hvis dette er tilfældet, foretages nedskrivning til den</td></tr><tr><td colspan="1">lavere genindvindingsværdi.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td /><td>Impairment of fixed assets</td></tr><tr><td /><td /><td>The carrying amounts of intangible assets and prop-</td></tr><tr><td /><td /><td>erty, plant and equipment are reviewed on an annual</td></tr><tr><td /><td /><td>basis to determine whether there is any indication of</td></tr><tr><td /><td /><td>impairment other than that ex-pressed by amortisa-</td></tr><tr><td /><td /><td>tion and depreciation.</td></tr><tr><td /><td /><td>If so, the asset is written down to its lower recovera-</td></tr><tr><td /><td /><td>ble amount.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Tilgodehavender</td></tr><tr><td colspan="1">Tilgodehavender måles i balancen til amortiseret</td></tr><tr><td colspan="1">kostpris eller en lavere nettorealisationsværdi, hvil-</td></tr><tr><td colspan="1">ket normalt udgør nominel værdi med fradrag af ned-</td></tr><tr><td colspan="1">skrivning til imødegåelse af tab.</td></tr><tr><td colspan="1">Aktuelle skattetilgodehavender og -forpligtelser</td></tr><tr><td colspan="1">Aktuelle skatteforpligtelser og tilgodehavende aktuel</td></tr><tr><td colspan="1">skat indregnes i balancen som beregnet skat af årets</td></tr><tr><td colspan="1">skattepligtige indkomst reguleret for skat af tidligere</td></tr><tr><td colspan="1">års skattepligtige indkomster samt for betalte aconto-</td></tr><tr><td colspan="1">skatter. Tillæg og godtgørelse under acontoskatteord-</td></tr><tr><td colspan="1">ningen indregnes i resultatopgørelsen under finan-</td></tr><tr><td colspan="1">sielle poster.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td /><td>Receivables</td></tr><tr><td /><td /><td>Receivables are measured in the balance sheet at the</td></tr><tr><td /><td /><td>lower of amortised cost and net realisable value,</td></tr><tr><td /><td /><td>which corresponds to nominal value less provisions</td></tr><tr><td /><td /><td>for bad debts.</td></tr><tr><td /><td /><td>Current tax liabilities and receivables</td></tr><tr><td /><td /><td>Current tax liabilities and receivables are recognized</td></tr><tr><td /><td /><td>in the balance sheet as calculated tax on the taxable</td></tr><tr><td /><td /><td>income for the year, adjusted for tax on previous</td></tr><tr><td /><td /><td>years' taxable income as well as taxes paid on ac-</td></tr><tr><td /><td /><td>count. Supplements and reimbursements under the</td></tr><tr><td /><td /><td>on-account tax scheme are recognized in the income</td></tr><tr><td /><td /><td>statement under financial items.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td colspan="1">Gældsforpligtelser</td></tr><tr><td colspan="1">Gældsforpligtelser indregnes til kostpris på tidspunk-</td></tr><tr><td colspan="1">tet for stiftelse af gældsforholdet. Efterfølgende op-</td></tr><tr><td colspan="1">gøres de til amortiseret kostpris, hvilket for korte og</td></tr><tr><td colspan="1">uforrentede gældsforpligtelser samt for variabelt for-</td></tr><tr><td colspan="1">rentede gældsforpligtelser normalt svarer til den no-</td></tr><tr><td colspan="1">minelle værdi.</td></tr></table> <table xmlns="http://www.w3.org/1999/xhtml" style="border-right: 0px; border-top: 0px; border-left: 0px; width: 650px; border-bottom: 0px; border-collapse: collapse" width="100%"><tr><td /><td /><td>Liablities</td></tr><tr><td /><td /><td>Debt is recognised at cost at the time of contracting</td></tr><tr><td /><td /><td>the debt. Subsequently, it is stated at amortisted cost,</td></tr><tr><td /><td /><td>which in respect of short-term and non-interest-bear-</td></tr><tr><td /><td /><td>ing debt and of floating rate loans usually corre-</td></tr><tr><td /><td /><td>sponds to nominal value.</td></tr></table> Årsrapport 15911891 BCA AUTO AUKTION A/S Auktionsvej 8 7120 Vejle Øst xWizard version 1.1.1228.0, by EasyX Aps. www.easyx.eu 2021-04-01 2022-03-31 Revisionspåtegning Grundlag for konklusion Konklusion Tue Højvang Hattens James Anthony Mullins Formand David Andrew Banks Jean-Roch Emmanuel Valery Piat -346000 326000 0 -672000 0 8000 -680000 -149000 -530000 -530000 1 11248 11248 12319154 40000 12359154 12370402 152250 116712 800637 179146 1248745 6116 1254861 13625263 400000 -185073 214927 490547 490547 496993 10644462 1778334 12919789 12919789 13625263 0 0 6000 0 6000 6000 0 1276000 149000 0 1425000 40000 1466000 1471000 400000 920000 1320000 0 0 7000 0 144000 151000 151000 1471000 PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab 33771231 Morten Elbæk Jensen statsautoriseret revisor mne27737 Herredsvej 32 7100 Vejle