36910674 2024-07-01 2025-06-30 1 36910674 2024-07-01 2025-06-30 36910674 2024-07-01 2025-06-30 1 36910674 2023-07-01 2024-06-30 36910674 2025-06-30 36910674 2024-06-30 36910674 2024-07-01 d:ContributedCapitalMember 36910674 2024-07-01 d:ReserveForDevelopmentExpenditureMember 36910674 2024-07-01 d:RetainedEarningsMember 36910674 2024-07-01 d:ProposedDividendRecognisedInEquityMember 36910674 2024-07-01 2025-06-30 d:ProposedDividendRecognisedInEquityMember 36910674 2024-07-01 2025-06-30 d:RetainedEarningsMember 36910674 2024-07-01 2025-06-30 d:ContributedCapitalMember 36910674 2024-07-01 2025-06-30 d:ReserveForDevelopmentExpenditureMember 36910674 2025-06-30 d:ContributedCapitalMember 36910674 2025-06-30 d:ReserveForDevelopmentExpenditureMember 36910674 2025-06-30 d:RetainedEarningsMember 36910674 2025-06-30 d:ProposedDividendRecognisedInEquityMember 36910674 2024-07-01 d:DevelopmentProjectsInProgressMember 36910674 2025-06-30 d:DevelopmentProjectsInProgressMember 36910674 2024-07-01 2025-06-30 d:DevelopmentProjectsInProgressMember 36910674 2024-07-01 d:FixturesFittingsToolsAndEquipmentMember 36910674 2024-07-01 2025-06-30 d:FixturesFittingsToolsAndEquipmentMember 36910674 2025-06-30 d:FixturesFittingsToolsAndEquipmentMember 36910674 2024-07-01 d:LongtermTaxPayablesMember 36910674 2025-06-30 d:LongtermTaxPayablesMember 36910674 2024-07-01 d:OtherLongtermPayablesMember 36910674 2025-06-30 d:OtherLongtermPayablesMember iso4217:DKK xbrli:pure DK Poul Bundgaards Vej 36910674 Henrik Ulvsgaard false Valby Regnskabsklasse B Danmark Årsrapport 35257691 Baker Tilly Denmark Poul Bundgaards Vej 1, 1. 2500 Valby Lars Peter Andersen 2024-07-01 2025-06-30 2023-07-01 2024-06-30 Tailorzyme ApS Hørkær 14C, 1. 2730 Herlev DK 2015-06-02 Herlev Baker Tilly Denmark true 35257691 statsautoriseret revisor 1, 1. 2500 Danmark 33451000 2025-10-14 Erklæring om udvidet gennemgang CaseWare-FSR false false false The supervisory board and executive board have today discussed and approved the annual report of Tailorzyme ApS for the financial year 1 July 2024 - 30 June 2025. The annual report is prepared in accordance with the Danish Financial Statements Act. In our opinion, the financial statements give a true and fair view of the company's financial position at 30 June 2025 and of the results of the company's operations for the financial year 1 July 2024 - 30 June 2025. In our opinion, management's review includes a fair review of the matters dealt with in the management's review. Management recommends that the annual report should be approved by the company in general meeting. Lars Peter Andersen To the shareholders of Tailorzyme ApS Opinion We have performed extended review of the financial statements of Tailorzyme ApS for the financial year 1 July 2024 - 30 June 2025, which comprise a summary of significant accounting policies, income statement, balance sheet, statement of changes in equi­ty and notes. The financial statements are prepared under the Danish Financial Statements Act.Based on the performed work it is our opinion, that the financial statements give a true and fair view of the com­pany's financial position at 30 June 2025 and of the results of the company's operations for the financial year 1 July 2024 - 30 June 2025 in accordance with the Danish Financial Statements Act. Basis for Opinion We conducted our extended review in accordance with the Danish Business Authority's standard on au­di­tor's re­port for small enterprises and FSR - danish auditors' standard on extended review of financial statements in accordance with the Danish Financial Statements Act. Our responsibilities under those standards and requirements are further described in the “Auditor's responsibilities for the extended review of the financial statements” section of our report. We are independent of the company in accordance with the International Ethics Standards Board for Accountants' Code of Ethics for Professional Accountants (IESBA Code) and the additional requirements applicable in Denmark, and we have fulfilled our other ethical responsibilities in accordance with these requirements and IESBA Code. We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Management is responsible for the preparation of financial statements, that give a true and fair view in accordance with the Danish Financial Statements Act and for such internal control as management determines is necessary to enable the preparation of  financial statements that are free from material misstatement, whether due to fraud or error.In preparing the financial statements, management is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting in preparing the financial statements unless management either intends to liquidate the company or to cease operations, or has no realistic alternative but to do so. Our responsibility is to express a conclusion on the accompanying financial statements. This requires us to perform procedures in order to obtain limited assurance for our conclusion on these financial statements, and in addition perform specifically required supplementary procedures in order to obtain additional assurance for our conclusion.An extended review of financial statements includes procedures primarily consisting of making inquiries of management and others within the entity, as appropriate, applying analytical procedures and the specifically required supplementary procedures, and evaluating the evidence obtained.The procedures performed in an extended review are less than those performed in an audit and accordingly we do not express an audit opinion on these financial statements. Statement on management's reviewManagement is responsible for management's review.Our opinion on the financial statements does not cover management's review, and we do not express any form of assurance conclusion thereon.In connection with our extended review of the financial statements, our responsibility is to read management's review and, in doing so, consider whether management's review is materially inconsistent with the financial statements or our knowledge obtained during the extended review, or otherwise appears to be materially misstated.Moreover, it is our responsibility to consider whether management's review provides the information required under the Danish Financial Statements Act.Based on the work we have performed, we conclude that management's review is in accordance with the financial statements and has been prepared in accordance with the requirements of the Danish Financial Statements Act. We did not identify any material misstatement of management's review. Copenhagen 2025-10-07 Baker Tilly Denmark Henrik Ulvsgaard statsautoriseret revisor mne21318 The company's most important activitiesThe company's main activity consists of the manufacture and sale of enzymes and related activities at the discretion of the management.   The company focuses on development activities for customers who focus on the processing of residual raw materials from the bio-marine and animal areas. For example, trimmings from fish, chicken, pig and beef that are processed into pure, purified protein hydrolyzate and oil products of high value. Our customers' customers are within pharma, pet food, food & beverages and feed. Vegetable raw materials and insects have the potential to become new investment areas in the coming years.    The company has invested in laboratory facilities and, in collaboration with customers, carries out experiments in our laboratory as well as in external pilot and factory plants. In addition, an analysis service is offered. This is a unique offer in the market, which is the driving force in development and essential for the approach of new customers and retention. The development in activities and economic conditionsThe company's income statement for the year ended 30 June 2025 shows a profit of DKK 243.543, and the balance sheet at 30 June 2025 shows equity of DKK 4.775.547. Significant events occurring after the end of the financial yearAfter the end of the financial year, no events have occurred which could have a significant impact the company's financial position. Own capital sharesThe company owns 5,000 own shares, corresponding to 10% of the company's capital. 5155736 4876247 4546906 4334637 281975 276975 326855 264635 30952 54959 26608 21707 331199 297887 87656 130738 243543 167149 200000 200000 0 -155106 43543 122255 3046733 3323708 3046733 3323708 44995 0 44995 0 142694 125269 142694 125269 3234422 3448977 706305 128879 706305 128879 1418455 2504232 34000 0 101748 201210 1554203 2705442 3034838 2527941 5295346 5362262 8529768 8811239 50000 50000 2376452 2592493 2149095 1869511 200000 200000 4775547 4712004 692127 773293 692127 773293 90090 156406 176592 170291 266682 326697 50561 54339 279913 315708 1720374 2174146 167904 90090 576660 364962 2795412 2999245 3062094 3325942 8529768 8811239 50000 2592493 1869511 200000 -180000 20000 -20000 0 -216041 216041 0 0 43543 200000 50000 2376452 2149095 200000 4119726 3910479 389850 379429 37330 44729 4546906 4334637 5 6 167904 90090 -81166 -16668 918 57316 3877658 3877658 -553950 -276975 -830925 3046733 43196 49995 93191 43196 5000 -48196 44995 The company's share capital consists of 50,000 shares with a nominal value of DKK 1 each. No shares carry special rights.    The company owns 5,000 treasury shares, equivalent to 10% of the share capital. 156406 90090 0 0 170291 176592 0 0 The company has entered into lease agreements with total commitments amounting to DKK 527,910 as of June 30, 2025. The annual report of Tailorzyme ApS for 2024/25 has been prepared in accordance with the provisions of the Danish Financial Statements Act ap­plying to en­ter­pri­ses of re­por­ting class B, as well as provisions applying to reporting class C entities.The accounting policies applied are consistent with those of last year. Income is recognised in the income statement as earned, including value adjustments of financial assets and liabilities. All expenses, including amortisation, depreciation and impairment losses, are also recognised in the income statement.Assets are recognised in the balance sheet when it is probable that future economic benefits will flow 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 will flow from the company and the value of the liability can be measured reliably.On initial recognition, assets and liabilities are measured at cost. On subsequent recognition, assets and liabilities are measured as described below for each individual accounting item.Certain financial assets and liabilities are measured at amortised cost using the effective interest method. Amortised cost is calculated as the historic cost less any installments and plus/less the accumulated amortisation of the difference between the cost and the nominal amount.On recognition and measurement, allowance is made for predictable losses and risks which occur before the annual report is presented and which confirm or invalidate matters existing at the balance sheet date. In pursuance of section 32 of the Danish Financial Statements Act, the company does not disclose its revenue. Gross profit reflects an aggregation of revenue, changes in inventories of finished goods and work in progress and other operating income less costs of raw materials and consumables and other external expenses. Income from the sale of goods for resale and finished goods is recognised in the income statement, provided that the transfer of risk, usually on delivery to the buyer, has taken place and that the income can be measured reliably and is expected to be received. Costs of raw materials and consumables include the raw materials and consumables used in generating the year’s revenue. Other external expenses include expenses related to distribution, sale, advertising, administration, premises, bad debts, payments under operating leases, etc. Staff costs include wages and salaries, including compensated absence and pensions, as well as other social security contributions, etc. made to the entity's employees. Depreciation, amortisation and impairment of intangible assets and property, plant and equipment comprise the year's depreciation, amortisation and impairment of intangible assets and property, plant and equipment. Financial income and expenses are recognised in the income statement at the amounts that relate to the financial year. Net financials include interest income and expenses, liabilities and foreign currency transactions and allowances under the Danish Tax Prepayment Scheme, etc. Tax for the year, which comprises the current tax charge for the year and changes in the deferred tax charge, is recognised in the income statement as regards the portion that relates to the profit/loss for the year and directly in equity as regards the portion that relates to entries directly in equity. Development projects, patents and licencesDevelopment costs comprise costs, wages/salaries and amortisation losses that are directly and indirectly attributable to the company's development activities.Following the completion of the development work, development costs are amortised on a straight-line basis over the estimated useful life. The amortisation period is usually seven years. Investment in subsidiaries, associates and participating interests are measured at cost. If cost exceeds the recoverable amount, a write-down is made to this lower value. Stocks are mea­sured at cost using the FIFO method.  Where the net realisable value is lower than the cost, inventories are recognised at this lower value.The cost of goods for resale, raw materials and consumables comprises the purchase price plus delivery costs. The carrying amount of intangible assets, items of property, plant and equipment and investments in subsidiaries, associates and participating interests is tested annually for impairment, other than what is reflected through normal amortisation and depreciation. Receivables are measured at amortised cost. Prepayments recognised under 'Current assets' comprises expenses incurred concerning subsequent financial years. Cash and cash equivalents comprise deposits at banks. Reserve for development costsThe reserve for development costs includes capitalized development costs. The reserve cannot be used for dividends, distribution, or to cover losses. If the recognized development costs are sold or otherwise removed from the company’s operations, the reserve is dissolved and transferred directly to the company's free reserves. If the recognized development costs are impaired, the portion of the reserve corresponding to the impairment is reversed. Should the impairment of the development costs later be reversed, the reserve is re-established. The reserve is reduced by ongoing depreciation on the capitalized development costs.DividendsProposed dividends are disclosed as a separate item under equity. Dividends are recognised as a liability when declared by the annual general meeting of shareholders. Current tax liabilities and current tax receivables are recognised in the balance sheet as the estimated tax on the taxable income for the year, adjusted for tax on the taxable income for previous years and tax paid on account.Deferred tax is measured according to the liability method in respect of temporary differences between the carrying amount of assets and liabilities and their tax base, calculated on the basis of the planned use of the asset and settlement of the liability, respectively. Deferred tax is measured at net realisable value.Deferred tax is measured according to the tax rules and at the tax rates applicable in the respective countries at the balance sheet date when the deferred tax is expected to crystallise as current tax. Deferred tax adjustments resulting from changes in tax rates are recognised in the income statement, with the exception of items taken directly to equity.Deferred tax assets, including the tax base of tax losses allowed for carry forward, are measured at the value to which the asset is expected to be realised, either as a set-off against tax on future income or as a set-off against deferred tax liabilities within the same legal tax entity. Any deferred net tax assets are measured at net realisable value. Liabilities, which include trade payables, payables to group entities and other payables, are measured at amortised cost, which is usually equivalent to nominal value. On initial recognition, foreign currency transactions are translated applying the exchange rate at the transaction date. Foreign exchange differences arising between the exchange rates at the transaction date and at the date of payment are recognised in the income statement as financial income or financial expenses. If foreign currency instruments are considered cash flow hedges, any unrealised value adjustments are taken directly to a fair value reserve under ‘Equity’.Receivables and payables and other monetary items denominated in foreign currencies are translated at the exchange rates at the balance sheet date. The difference between the exchange rates at the balance sheet date and the date at which the receivable or payable arose or was recognised in the latest financial statements is recognised in the income statement as financial income or financial expenses.