401096412023-07-012024-09-30401096412022-07-012023-06-30401096412024-09-30401096412023-06-30401096412023-07-012024-09-300401096412023-07-012024-09-301401096412023-07-012024-09-30fsa:ProposedDividendRecognisedInEquityMember401096412023-07-012024-09-30fsa:RetainedEarningsMember401096412022-07-012023-06-30fsa:ProposedDividendRecognisedInEquityMember401096412022-07-012023-06-30fsa:RetainedEarningsMemberiso4217:DKKsharespure2025-03-21Giovanni CaiazzaRanders SV2025-03-21Andre erklæringer uden sikkerhedVanløse2025-03-21Regnskabsklasse BfalsefalseÅrsrapport40109641Capri Import ApSRibevej 68940Randers SV2018-12-12Uspecificeret50251894info@capriimport.dk2023-07-012024-09-302022-07-012023-06-30Revision Sjælland,Godkendt RevisionsaktieselskabJyllingevej 59, 1. sal2720 VanløseToday the Executive Board has discussed and approved the Annual Report of Capri Import ApS for the period 1. juli 2023 - 30. september 2024.The unaudited Annual Report has been prepared in conformity with the Financial Statements Act. The Executive Board considers the conditions for not performing an audit to have been met.In our opinion, the financial statements give a true and fair view of the Company's assets, equity, liabilities and financial position at 30. september 2024 and of its financial performance for the period 1. juli 2023 - 30. september 2024.In our opinion the Management commentary includes a fair review of the matters described.To Management of Capri Import ApSWe have compiled these financial statements of Capri Import ApS for the period 1. juli 2023 - 30. september 2024 based on the bookkeeping records of the Company and other information provided by you. The financial statements include accounting policies, income statement, balance sheet and notes. We have performed the compilation in accordance with ISRS 4410, Compilation Engagements. We have applied our professional expertise to assist you in preparing and presenting the financial statements in conformity with the Danish Financial Statements Act. We have observed the relevant provisions of the Danish Act on Approved Auditors and Audit Firms and the Code of Ethics for Professional Accountants issued by FSR - Danish Auditors, including the principles of integrity, objectivity, professional competence and due care. The financial statements and the accuracy and completeness of the information used to compile the financial statements are your responsibility. As a compilation engagement is not an assurance engagement, we are not required to verify the accuracy or completeness of the information you provided to us for use in the compilation of these financial statements. Accordingly, we do not express an audit opinion or a review conclusion on whether the financial statements have been prepared in conformity with the Danish Financial Statements Act.Main activities of the Company As in previous years, the main activities of the Company were wholesale trade in other food products.Development in the activities and the financial situation of the Company The Company has continued its operations. No significant one-off events occurred in the financial year that need to be included in the management commentary.The performance and results for the year are considered satisfactory.Material events after the reporting date No events have occurred after the reporting date that may materially affect the financial position of the company.0000GENERAL INFORMATION The financial statements of Capri Import ApS for the financial year 2023/24 have been prepared in conformity with the provisions of the Financial Statements Act on class B enterprises. The accounting policies applied in the financial statements are consistent with those of the previous year. The reporting currency is Danish kroner.Recognition and measurement in general The financial statements have been prepared under the historical cost convention. Income is recognised in the income statement when earned. Value adjustments of financial assets and liabilities measured at fair value or amortised cost are also recognised in the income statement. Costs incurred to generate the earnings for the year are also recognised in the income statement, including amortisation, depreciation, impairment losses and provisions as well as reversals resulting from changed accounting estimates of amounts previously recognised in the income statement. Assets are recognised in the balance sheet when it is probable that future financial benefits will flow to the Company and it is possible to obtain a reliable measurement of the individual assets. Liabilities are recognised in the balance sheet when it is probable that future financial benefits will flow from the Company and it is possible to obtain a reliable measurement of the individual liabilities. On initial recognition, assets and liabilities are measured at cost. Subsequently, assets and liabilities are measured as described for each item. Certain financial assets and liabilities are measured at amortised cost, whereby a constant effective interest rate is recognised over the life of the individual asset or liability. Amortised cost is determined as original cost less any repayments and with the addition/deduction of the accumulated amortisation of the difference between cost and nominal amount. Anticipated losses and risks arising before the presentation of the financial statements and confirming or disconfirming facts and circumstances known at the reporting date are taken into consideration at recognition and measurement.The functional currency used is Danish kroner. All other currencies are considered foreign currencies.INCOME STATEMENT General information Certain income and expenses have been aggregated in the item designated 'Gross profit' with reference to section 32 of the Financial Statements Act. Gross profit Gross profit is a combination of the items of 'Revenue', 'Change in inventories of goods for resale', 'Other operating income', 'Costs of goods purchased', 'duties and taxes', as well as leasing of operating equipment.Revenue Revenue from the sale of goods is recognised in the income statement if the goods have been delivered and the risk has passed to the buyer before year-end. Revenue is recognised exclusive of VAT and net of sales discounts.The change in inventories of good for resale is changes in inventories.Other operating income Other operating income includes items relating to activities secondary to the main activity of the enterprise.Other external expenses Other external costs include expenses for sales, advertising, administration, premises, and operational leasing costs, etc.Staff costs Staff costs include wages, salaries and other pay-related costs, such as sickness benefits for enterprise employees less wage/salary reimbursement from the Government.Financial income and expenses Financial income and expenses are recognized in the income statement with the amounts related to the financial year. Financial items include interest income and expenses, fees, and foreign currency transactions.Tax on net profit for the year Tax for the year, which consists of the current tax, is recognized in the income statement with the portion attributable to the year's result and directly in equity with the portion attributable to entries directly in equity. The Company and the other jointly taxed entities of the Group are jointly and severally liable for the payment of corporate income taxes and withholding taxes.BALANCE SHEETInvestments Deposits Deposits are measured at cost.Inventories Inventories are measured at cost according to the FIFO method. Where the net realisable value is lower than cost, the inventories are written down to this lower value. The cost of goods for resale is the landed cost. The net realisable value of inventories is calculated as the selling price less costs of completion and costs incurred to perform sales. The value is determined taking into consideration marketability, obsolescence and development in expected selling price.Receivables Receivables are measured at amortised cost, which normally corresponds to the nominal value. The value is reduced by an allowance for expected impairment losses.Cash and cash equivalents Cash and cash equivalents include deposits in banks with bank accounts.EquityDividendsProposed dividends for the year are recognised as a separate item under equity. Proposed dividends are recognised as a liability when approved by the Annual General Meeting.Corporate income tax Current tax liabilities and current tax receivable are recognised in the balance sheet as calculated tax on the taxable income for the year, adjusted for tax on the taxable income for previous years and tax paid on account.Payables Other payables, including debt to suppliers, affiliated companies, corporation tax, social security contributions, taxes, and other liabilities, are measured at amortized cost, which typically corresponds to nominal value.442603882099301021610875151041732217086548439016864751 Staff costs Number of people employed 4 4 Wages and salaries 2.053.450 1.320.602 Other social security costs 45.851 33.052 Staff costs total 2.099.301 1.353.654 2 Long-term payables Amounts owed to group enterprises 117.800 113.005 0 Corporate income tax 0 525.166 0 117.800 638.171 0 000042345803135365423708968441030839937602204116733486013030130301303010160971016097942386094238642393926197875621090550000277123713500029562371130055251666381711313402485157261649732546686210905000042692642692615681479520476229729627446982744698500001219762117800138756211780001178002041161035220123933613571362744698mne51052Nikolaj Kjeldgaard Jørgensen28309791Revision Sjælland, Godkendt RevisionsaktieselskabStatsautoriseret RevisorGiovanni CaiazzaPasquale Silvestro1350001551475117800615686