410554642021-01-012021-12-31410554642021-01-012021-12-312410554642021-01-012021-12-313410554642021-01-012021-12-314410554642021-01-012021-12-315410554642021-01-012021-12-311410554642021-01-012021-12-31RevPers6410554642021-01-012021-12-31fsa:RetainedEarningsMember410554642021-01-012021-12-31fsa:ContributedCapitalMember410554642021-01-012021-12-31fsa:RetainedEarningsMember410554642019-12-312020-12-31410554642019-12-312020-12-31fsa:RetainedEarningsMember410554642021-12-31410554642021-01-01fsa:ContributedCapitalMember410554642021-01-01fsa:RetainedEarningsMember410554642020-12-31xbrli:purexbrli:pureiso4217:DKKxbrli:sharesTo the shareholders of Better Energy Impact Komplementar ApS Basis of opinion We conducted our audit in accordance with International Standards on Auditing (ISAs) and additional requirements applicable in Denmark. Our responsibilities under those standards and requirements are further described in the "Auditor's responsibilities for the audit of the financial statements" section of this auditor's report. We are independent of the Company in accordance with the International Ethics Standards Board for Accountants' International Code of Ethics for Professional Accountants (IESBA Code) and the additional ethical requirements applicable in Denmark, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Opinion We have audited the financial statements of Better Energy Impact Komplementar ApS for the financial year 1 January 2021 - 31 December 2021, which comprise the income statement, balance sheet, statement of changes in equity and notes, including a summary of significant accounting policies. The financial statements are prepared in accordance with the Danish Financial Statements Act. In our opinion, the financial statements give a true and fair view of the Entity's financial position at 31 December 2021 and of the results of its operations for the financial year 1 January 2021 - 31 December 2021 in accordance with the Danish Financial Statements Act. 2022-04-20KoldingThe auditor's responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs and the additional requirements applicable in Denmark will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit conducted in accordance with ISAs and the additional requirements applicable in Denmark, we exercise professional judgement and maintain professional scepticism throughout the audit. We also: * Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. * Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Entity's internal control. * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by Management. * Conclude on the appropriateness of Management's use of the going concern basis of accounting in preparing the financial statements, and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Entity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Entity to cease to continue as a going concern. * Evaluate the overall presentation, structure and content of the financial statements, including the disclosures in the notes, and whether the financial statements represent the underlying transactions and events in a manner that gives a true and fair view. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.33963556mne26771Lars Ørum NielsenKevin Ross WilkinsonMark Augustenborg ØdumMichael DalsgaardJan Dybdahl ØstergaardRasmus Lildholdt KjærDeloitte Statsautoriseret RevisionspartnerselskabChairmanRevisionspåtegningtrue4048641095375230Regnskabsklasse B40000400004048641095963963 Reporting class The annual report of Better Energy Impact Komplementar ApS for 2021 has been presented in accordance with the provisions of the Danish Financial Statements Act applying to enterprises of reporting class B with addition of certain provisions for reporting class C. The accounting policies applied remain unchanged from last year. Reporting currency The annual report is presented in Danish kroner (DKK). Recognition and measurement Assets are recognised in the balance sheet when it is probable as a result of a prior event that future economic benefits will flow to the company, and the value of the assets can be measured reliably. Liabilities are recognised in the balance sheet when the company has a legal or constructive obligation as a result of a prior event, and it is probable that future economic benefits will flow out of the company, and the value of the liabilities can be measured reliably. On initial recognition, assets and liabilities are measured at cost. Measurement subsequent to initial recognition is affected as described below for each financial statement item. Anticipated risks and losses that arise before the time of presentation of the annual report and that confirm or invalidate affairs and conditions existing at the balance sheet date are considered at recognition and measurement. Income is recognised in the income statement when earned, whereas costs are recognised by the amounts attributable to this financial year. Foreign currency translation On initial recognition, foreign currency transactions are translated applying the exchange rate at the transaction date. Receivables, payables and other monetary items denominated in foreign currencies that have not been settled at the balance sheet date are translated using the exchange rate at the balance sheet date. Exchange differences that arise between the rate at the transaction date and the one in effect at the payment date or the rate at the balance sheet date are recognised in the income statement as financial income or financial expenses. Property, plant and equipment, intangible assets, inventories and other non-monetary assets that have been purchased in foreign currencies are translated using historical rates. Income statement Gross profit/loss The company has decided to aggregate certain items of the income statement in accordance with the provisions of Section 32 of the Danish Financial Statements Act. Gross profit or loss comprises revenue and other external expenses. Revenue Revenue is recognised net of VAT, duties and sales discounts and is measured at fair value of the consideration fixed. Other external expenses Other external expenses include expenses for operation and administration. Financial income Financial income comprises interest income, including interest income on receivables from group enterprises, amortisation of financial assets, payables and transactions in foreign currencies, fair value adjustments of financial interests as well as tax relief under the Danish Tax Prepayment Scheme etc. Financial expenses Financial expenses comprise interest expenses, including interest expenses on payables to group enterprises, amortisation of financial liabilities, payables and transactions in foreign currencies, fair value adjustments of financial interests as well as tax surcharge under the Danish Tax Prepayment Scheme etc. Tax on profit for the year Tax for the year, which consists of current tax for the year and changes in deferred tax, is recognised in the income statement by the portion attributable to the profit for the year and recognised directly in equity by the portion attributable to entries directly in equity. The company was jointly taxed with all Danish subsidiaries of the Better Energy Group up until 30 November 2020. Balance sheet Current assets Receivables Receivables are measured at amortised cost, usually equaling nominal value, less writedowns for bad and doubtful debts. Impairment of accounts receivables past due is established on individual assessment of receivables. Cash and cash equivalents Cash and cash equivalents comprise cash at bank and in hand as well as short-term securities with a term of less than three months which can be converted directly into cash at bank and in hand and involve only an insignificant risk of value changes. Deferred tax Deferred tax is recognised on all temporary differences between the carrying amount and the tax-based value of assets and liabilities, for which the tax-based value is calculated based on the planned use of each asset or the planned settlement of each liability. Deferred tax assets, including the tax base of tax loss carryforwards, are recognised in the balance sheet at their estimated realisable value, either as a set-off against deferred tax liabilities or as net tax assets. Current tax liabilities Current tax liabilities and receivables are recognised in the balance sheet as the expected taxable income for the year adjusted for tax on taxable incomes for prior years and tax paid on account. Extra payments and repayment under the on-account taxation scheme are recognised in the income statement in financial income and expenses. Liabilities Other liabilities, comprising deposits, trade payables and other accounts payable, are measured at amortised cost, which usually corresponds to the nominal value. 5. Contingent liabilities Better Energy Impact Komplementar ApS acts as general partner in Better Energy Impact K/S (Business Registration No. 41680768) and is liable in a situation where the other partners are not able to fulfil their obligations. Contributed Retained capital earnings Total Equity 1 January 2021 40.000 -3.309 36.691 Profit (loss) 266 266 Equity 31 December 2021 40.000 -3.043 36.957 The company was established 31 December 2019 with a share capital of DKK 40.000. 2021 2019/20 2. Financial expenses Other financial expenses 122 0 122 0 2021 2019/20 1. Financial income Financial income from group enterprises 0 132 Other financial income 888 0 888 132 4. Significant events occurring after end of reporting period No events have occurred after the balance sheet date to this date, which would influence the evaluation of this annual report. 2021 2019/20 3. Tax on profit for the year Current tax for the year 0 29 Deferred tax for the year 0 -963 0 -934 33093695736691-40000-500-43754048641095352944041220888132266-3309266266-33090266-4243-500-4375-3043-3309false352944042963410952000401322929350043750-934Frederiksberg C, 1850Gammel Kongevej 60, 14.2019-12-312022-04-204105546436950676ÅrsrapportMark Augustenborg ØdumBetter Energy Impact Komplementar ApSBetter Energy A/S2019-12-312020-12-312021-12-312021-01-01Development in activities and financial matters Better Energy Impact Komplementar ApS's income statement of the financial year 1 January 2021 - 31 December 2021 shows a result of DKK 266 and the balance sheet at 31 December 2021 a balance sheet total of DKK 40.486 and an equity of DKK 36.957. The company's principal activities The purpose of Better Energy Impact Komplementar ApS is to participate as a general partner in limited partnerships and/or partner companies that acquire, own, develop, operate and finance solar power plants and related activities. The company's principal activities The purpose of Better Energy Impact Komplementar ApS is to participate as a general partner in limited partnerships and/or partner companies that acquire, own, develop, operate and finance solar power plants and related activities. Development in activities and financial matters Better Energy Impact Komplementar ApS's income statement of the financial year 1 January 2021 - 31 December 2021 shows a result of DKK 266 and the balance sheet at 31 December 2021 a balance sheet total of DKK 40.486 and an equity of DKK 36.957. The annual report is presented in accordance with the Danish Financial Statements Act. In our opinion, the financial statements give a true and fair view of the assets, liabilities and financial position of Better Energy Impact Komplementar ApS at 31 December 2021 and of the results of the company's operations for the financial year 1 January 2021 - 31 December 2021. 2022-04-20Today, the Executive Board and the Board of Directors have considered and adopted the annual report of Better Energy Impact Komplementar ApS for the financial year 1 January 2021 - 31 December 2021. In our opinion, the management's review includes a true and fair account of the matters addressed in the review. FrederiksbergWe recommend that the annual report be adopted at the Annual General Meeting. Today, the Executive Board and the Board of Directors have considered and adopted the annual report of Better Energy Impact Komplementar ApS for the financial year 1 January 2021 - 31 December 2021. The annual report is presented in accordance with the Danish Financial Statements Act. In our opinion, the financial statements give a true and fair view of the assets, liabilities and financial position of Better Energy Impact Komplementar ApS at 31 December 2021 and of the results of the company's operations for the financial year 1 January 2021 - 31 December 2021. In our opinion, the management's review includes a true and fair account of the matters addressed in the review. We recommend that the annual report be adopted at the Annual General Meeting. Frederiksberg, 20 April 2022 Executive Board Kevin Ross Wilkinson Managing Director Board of Directors Mark Augustenborg Ødum Michael Dalsgaard Jan Dybdahl Østergaard Chairman Board member Board member Rasmus Lildholdt Kjær Board member